CA Inter (PCC), M.Com
Yogesh R. Kharde
Date of birth :14/05/1988
Functional area: Accounts, Audit, Tax
Expected salary: (Negotiable)
Home town: Nasik
Preferred location: Pune and Mumbai, Nasik and other cities in India also. Contact No. - Mob 860-***-****
Email ID - firstname.lastname@example.org
Ambitious to build a career in accounting, taxation and audit field with an organization where team work is required and hard working is appreciated and to be in a position which is best suited to my knowledge and skills. Mainly interested in Accounts, Audit and Tax related Job profile so that that my interest to pursue CA Final qualification will persist.
- Good communication skills
- Oratory Skills
- Computerized accounting with tally
- Management accounting
- Income Tax
- IT Skills as follows.
MS CIT Windows 98
Tally Tally 7.2, ERP
Taxbase and Winman
Language Read Write Speak Proficiency
English Yes Yes Yes Moderate
Hindi Yes Yes Yes Moderate
Marathi Yes Yes Yes Proficient
Qualification Year Institution Class
CA Inter (PCC) 2012 ICAI Second Class
M.Com 2011 Pune Univercity Second Class
B.COM 2008 Pune Univercity First Class
HSC 2005 Maharashtra State
SSC 2003 Maharashtra State
Work Experience 1) Scoridov Advisory Services Pvt. Ltd. 2) V. N. Ganore and co. (CA Firm)
3) Vijay Malpani and co. (CA Firm)- Articleship
Following Job profile performed
- General Accounting
- Preparation of Income Tax Returns
- Assistance in Tax audit under section 44AB
- preparing Tax Audit Report and (Form 3CA/3CB and Form 3CD).
- Assistance in VAT Audit and Validating of Form 704
- Rectifying the differences in case of mismatch of Trial balance in case of manual book keeping of Accounts in exceptional cases like Industries engaged in Bidi Udyog.
- Preparing of Trial Balance of Trust registered under Mumbai Trust Act.
- Preparing Final accounts of Trust (Being Educational Institution) such as Consolidated Receipt and Payment account, Consolidated Income and Expenditure account and balance sheet as per Mumbai Trust Act.
- Conducting Ledger Scrutiny covering mainly examination of following points.
A) Cross checking of opening balances with reference to closing balances of immediate earlier Audited Financial statements.
B) Checking Grouping and Sub-Grouping of ledger under appropriate heads of Revenue and Capital Nature.
C) Considering applicability of relevant statutory provision of Income tax act 1961 or any other Act as per the case may be and examining compliances of the same if applicable to Auditee. Some of the Instances are as follows. I) Checking deduction and payment of TDS within due dates. Confirm the Payment of the same with reference to entries in bank statement and TDS payment challans.
II) Section 40A(3) compliance – Payment of expenditure in excess of RS.10000
(earlier it was Rs.20000) through specified modes only (Non cash mode) III) Checking compliances Under VAT (GST now) – Checking Computation of Net Amount of VAT Liability payable and paid.
IV) Checking of Compliance of Section 40b – Examine Accuracy of Computation of Partner’s Remuneration as per Section 40b of Income tax. Act.1961
V) Checking of Annexure of Depreciation – Examine and Validate the Depreciation rate as per the governing Act like Income Tax Act 1961 or Companies Act 2013 as per the case may be and ensure arithmetical accuracy of depreciation and Opening WDV, Addition, deletion if any, and Closing WDV of Capital Asset
VI) Examine Compliance of Section 269SS and 269T – examine acceptance and repayment of loans and deposit from and to the same person of Rs.20000/- or more respectively in any mode otherwise than by the prescribed banking challans.
D) Consider Disallowance of expenditure in Context of various Provisions like Section 43(B) or Section 14A read with Rule 8D
E) Examine the Square up of the Accounts/ Ledger- Ensuring timely Square up of Accounts within reasonable time and enquiry of the Instances of Non Square up of Accounts to decide whether the Same amounts to Material Misstatement in financial Statements or not
F) Vouching of Material Transaction on sample basis – Mainly checking of documentary evidences of high Value transactions pertaining to some ledger, having regard to the Turnover or other Statutory requirements applicable to an Auditee. (e.g Copy of Invoice or Agreement)
G) Consider Account Statement and Balance confirmation statement from Vendor or Bank in case of Loan \Bank OD account \Current account. In case of any discrepancy in any balance, examine Vendor Reconciliation Statement. H) Examine appropriateness of method applied for Valuation of Inventory in accordance with Indian GAAP.
I) Obtaining Management Representations with respect to some issues like
- Method applied for Valuation of Inventory in accordance with Indian GAAP
- Management Responsibility Statement as per Statutory requirement. J) Checking of Fixed Deposit Receipts to confirm value, Interest and examine classification under heading of Investment.
Accounts and Audit assignments handled of business entities having nature of business such as - Trading, Manufacturing, Service Providers, Land Development, Accounting for Investment in shares. (Speculative and Non speculative) Internal audit – covered mainly following area
1) Vouching of Purchases, Sales, J/V registers, Debtors accounts, Creditors accounts, Expenditure Accounts, Bank accounts etc.
2) Checking Bank Reconciliation Statements prepared by clients and enquiry of instances of outstanding cheques if any.
3) Checking of Tender, Quotation, Purchase Order, Sales Order to ensure Rate per unit agreed and recorded as per Invoice. 4) Checking of GRN - Goods Receipt Note
5) Examining apportionment of Common Expenditure on rational basis, among Various business units or Verticals of Same Entity.
Following job profile performed in Scoridov advisory services Pvt Ltd. 1) Providing online assistance to client in facilitation of return filling through online portal in following manner.
A) Basic Assistance
B) Expert Review
C) Assisted filling
2) GST Work –
A) Preparation of working for tax calculation and filling Form 3B B) Filling GSTR 1
Extra –curricular Activities/Achievements
• Complited First Entrance Exam In Tabla conducted by Akhil Bharatiya Gandharva Mahavidyalaya mandal, Mumbai
• Achieved Encouragement award in Open State level essay competition conducted by Vyakti Vikas Mancha (Nashik Road)
• Participation in Intercollegiate Elocution Contest Conducted by K.K.Wagh Engineering College, Nashik
• Participation in Intercollegiate Elocution Contest Conducted by Gokhale Education Society’s College
Name : Yogesh Ravindra Kharde
Father’s Name : Ravindra Ambadas Kharde
Address : 4, Tripurari Co.op. Hsg. Society,
Jagtap mala,behind bytco college,
near Gajanan Maharaj Temple,
Nashik Road, Nashik - 422101