Fully Web Based App
Mobile Friendly
PC friendly
MS SQL Server Database & App
Runs from your
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Our Software are available for India (GST Version) and International
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terms so that we can traget all the business niche like Industry, Hotel,
Hospital, Petrol Pump, Auto Dealer, Newspaper,
Broker / Agent, Medical Store, Billing, Accounting we
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Subsidiary books or sub-journals or
special journals are the various names used to describe practical system of book
keeping. As the size of business grew the volume of transactions of all the
business houses rose alarmingly and it was realized that journal was inadequate
as the only book of original entry. It was found to be convenient and
advantageous to have different books of original entries for different
activities of the business like purchases, sales, purchases returns and sales
returns etc.
Special journals
These are the journals in which
special classes of transactions are recorded such as ; Purchases book records
purchases of goods on credit; Sales book records sales of godson credit;
Purchases returns book records the return of goods purchased (returns outwards)
;Sales returns book records the return of goods sold (return inwards) ; Bills
receivable book records the bills accepted by the debtors and Bills payable book
records the bills drawn by the creditors.
General Journal
Records those transactions which do
not fall within the scope of special journals. Such transactions usually relate
to
(1) Opening entries
(2) Closing entries
(3) Transfer entries
(4) Rectification entries
(5) Adjusting entries
(6) Credit purchase of assets
(7) Credit sale of discarded or
obsolete fixed assets etc.
Difference between
General Journal and Special Journal
General Journal
1. Transactions for which no
special journal exists are recorded.
2. Each transaction is posted to
ledger separately.
3. Ruling of journal is identical.
4. Essential part of accounting
process.
Special Journal
1. Specific types of transactions
are recorded in each special journal.
2. Only the periodical totals are
posted in group a. counts like purchases or sales account.
3. Ruling is modified as the
requirements of the business e.g., additional columns for excise duty or sales
tax may be provided.
4. Optional as per the desire of
the business.
Purchases Book
Purchases Book is also known as
'Invoice Journal' or 'Bought Journal' or Purchases Journal, issued for recording
credit purchases of goods meant for resale. Cash purchases will not be entered
in Purchases Book (to be entered in cash book) and credit purchases of goods not
meant for resale viz., assets shall be entered in journal proper and not in the
purchases book.
Form of the Purchases Book
Usual Purchase book should have
columns for date, invoice number, particulars, ledger folio, details and
amount.
Invoice
When we purchase goods on credit we
receive a statement from the supplier giving the particulars of the goods
supplied by him. This statement is called an invoice. The invoice states the
quantity, price and value of goods supplied. It also states the discounts
allowable (trade and cash) and the conditions under which payment is
expected.
Trade Discount
It is an allowance made by the
supplier to the retailers off the catalogue or invoice or list price. (The
object of allowing 'trade discount' is to enable the retailer to sell the goods
to the consumer at list price and still leaving margin for meeting business
expenses and his profit.) Trade discount is offered without reference to the
time factor within which supplier expects to receive the payment. Entries in the
books of both supplier as well as retailer are made on the basis of net amount
i.e. invoice price less trade discount.
It may be distinguished from cash
discount as follows:
Trade discount
1. It is a concession "off the
catalogue price" and allowed on purchases.
2. It is not recorded in ledger
accounts.
3. It is deducted from the
invoice.
Cash discount
1. It is a concession allowed on
payment being made "within certain period"
2. Ledger account is maintained for
discount allowed and availed.
3. It is not deducted from the
invoice.
Posting The net amount of invoices
will be posted to the ledger as follows: Credit the personal accounts of the
suppliers with the individual amount, and Debit the purchases account with the
periodical total.
Sales Book
In this book are recorded all goods
sold on credit. The ruling is similar to that of purchases book. If there are
cash sales they are recorded in cash book and sale of assets (distinguish
between goods and assets) are recorded in the journal proper. The entries in the
sales book are made from the copies of the invoices which have been sent to the
customers along with the .goods. Such copies of the invoices may be termed as
'Outward invoice' Each such outward invoice should be numbered consecutively and
the reference be given in the sales book along with the entry. .Posting. The net
amounts of the invoices are posted to the ledger as follows: Debit the personal
accounts of the customers with the value of sales to them. Credit Sales
account with the periodical total.
Purchases Returns Book
This book is also known as "Returns
Outwards Book". It records all returns of goods bought. Goods purchased may have
to be returned to the supplier for various reasons such as not up to sample or
not ordered or damaged during the transit etc. The ruling of the return books is
identical with the ruling of purchases book. Debit Note. While returning the
goods to the suppliers a letter is sent to them for their information and
stating therein that we have debited your account by this amount on account of
goods being returned herewith for the reasons stated. Generally such
"information letters' are printed with counterfoil. Debit notes are sent to the
parties concerned the counterfoils providing the base for writing up the
purchases returns book.
Credit Note
When a debit note is received along
with the goods returned from the customer, itis a claim on us. If claim is
accepted then Credit Note, usually printed in red ink, with full details is sent
to the customer signifying our acceptance of the goods and customer's account
being given the required credit. Counterfoils provide the base for writing up
the Sales Returns Book.
Sales Returns Book
This book is also known as "Returns
inwards book" . It records all returns of goods sold. Goods sold may be
returned. by our customers for various reasons such as goods sent being of wrong
description or inferior quality or damaged. Ruling is identical with the ruling
of sales book. Credit Note: When a debit note is received along with the goods
returned from the customer, it is a claim on us. If claim is accepted then
Credit Note, usually printed in red ink, with full details is sent to the
customer signifying our acceptance of the goods and customer's account being
given the required credit. Counterfoils provide the base for writing up the
Sales Returns Book.
Bills Receivable Book
All receipts of bills are entered
in a book called bills receivable book. Whenever a bill of exchange is received
its particulars are entered in the appropriate columns of the Bills Receivable
Book. Posting from bills receivable book-The periodical total of the bills
receivable book is posted to the debit of the bills receivable account in the
ledger. Each entry in the book is posted to the credit of the individual account
from whom the bill is received.
Bills Payable Book
The details of the bills accepted by a trader are recorded
in the book known as Bills Payable Book. Posting of the bills payable book-The
periodical total of the bills payable book is posted to the credit of the bills
payable account in the ledger. Each entry in the book is posted to the debit of
the individual account to whom the bill is
granted.
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Website Design Specialist Providing FREE Web Design Solutions, Website Templates, Tutorials and Web Designer Resources. Also Home of the Best Selling Accounting Software.
Off-the-shelf software solutions for various segments like Business, Trading, Industry, Hotel, Hospital, Medical Store, Petrol Pump, Automobile dealer, Newspaper, Commodity Broker & VAT Accounting. Customization available at nominal additional cost.
Samples of Foreign / Native
Languages Display and Printing
HiTech
Software work with English version of Windows OS including Windows
10/8/7/2000/XP. You can get the software customized for printing or
displaying any other Windows or UTF code supported foreign or native
language. Please see samples below for your language. If your language
sample can not be seen below please ask us to check its UTF-8 (8 bit Unicode
Transformation Format) compatibility.
We create custom software for foreign language
invoice printing. Contact us for details.
हामी विदेशी भाषा चलानी मुद्रण लागि अनुकूल सफ्टवेयर सिर्जना गर्नुहोस्। विवरण लागि हामीलाई सम्पर्क गर्नुहोस्।
Ons skep persoonlike sagteware vir die druk van vreemde taal faktuur. Kontak ons
vir meer inligting.
نخلق برامج مخصصة للغة أجنبية طباعة الفاتورة. اتصل بنا للحصول على التفاصيل.
Tunaunda programu ya desturi kwa uchapishaji wa ankara ya lugha ya kigeni. Wasiliana nasi kwa maelezo.
ما نرم افزار سفارشی برای چاپ فاکتور خارجی زبان را ایجاد می کنیم. برای اطلاعات بیشتر با ما تماس بگیرید.
Urang nyieun software custom pikeun basa asing percetakan invoice. Contact us keur rinci.
हम विदेशी भाषा चालान छपाई के लिए कस्टम सॉफ्टवेयर बनाते हैं। विवरण के लिए हमसे संपर्क करें।
Mun kirkiro al'ada software ga kasashen waje harshen daftari bugu. Saduwa da mu ga cikakken bayani.
અમે વિદેશી ભાષા ઇન્વોઇસ પ્રિન્ટીંગ માટે વૈવિધ્યપૂર્ણ સોફ્ટવેર બનાવો. વિગતો માટે અમારો સંપર્ક કરો
A ṣẹda aṣa software fun ajeji ede risiti titẹ sita. Kan si wa fun awọn alaye.
Wir erstellen eine kundenspezifische Software für den Fremdsprachenrechnungsdruck. Kontaktieren Sie uns für Details.
మేము విదేశీ భాష ఇన్వాయిస్ ముద్రణ కోసం అనుకూల సాఫ్ట్వేర్ను రూపొందిస్తాము. వివరాల కోసం మమ్మల్ని సంప్రదించండి.
Δημιουργούμε προσαρμοσμένο λογισμικό για εκτύπωση τιμολογίων σε ξένη γλώσσα. Επικοινωνήστε μαζί μας για λεπτομέρειες.
ವಿದೇಶಿ ಭಾಷೆ ಇನ್ವಾಯ್ಸ್ ಮುದ್ರಣಕ್ಕಾಗಿ ನಾವು ಕಸ್ಟಮ್ ಸಾಫ್ಟ್ವೇರ್ ಅನ್ನು ರಚಿಸುತ್ತೇವೆ. ವಿವರಗಳಿಗಾಗಿ ಸಂಪರ್ಕಿಸಿ.
ہم غیر ملکی زبان انوائس پرنٹنگ کے لئے اپنی مرضی کے مطابق سافٹ ویئر تیار کرتے ہیں. تفصیلات کے لئے ہم سے رابطہ کریں.
நாங்கள் வெளிநாட்டு மொழி விலைப்பட்டியல் அச்சிடுவதற்கு தனித்துவ மென்பொருளை உருவாக்குகிறோம். விவரங்களை அறியவும்.
私たちは、外国語の請求書印刷のためのカスタムソフトウェアを作成します。詳細はお問い合わせください。
Nos mos partum linguam alienam cautionem software for printing. Details tellus
venenatis.
אנו יוצרים תוכנה מותאמת אישית עבור הדפסה חשבונית בשפה זרה. צור קשר לקבלת פרטים.
Yabancı dil fatura baskısı için özel yazılımlar hazırlıyoruz. Ayrıntılar için bizimle iletişime geçin.
我们为外语发票打印创建定制软件。联系我们了解详情。
우리는 외국어 송장 인쇄용 맞춤 소프트웨어를 제작합니다. 자세한 내용은 당사에 문의하십시오.
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Note for International VAT USers and GST Users in India
HiTech Accounting and Billing
Software for various business segment accounting and inventory control
software are VAT Enabled and India GST (CGST / SGST) Enabled. There
are two distinct versions of the software, VAT Version or GST Version,
that you have to select at the time of the download of the software.
VAT (Value Added
Tax) is effective in more than 125 countries now other than India. VAT was
made effective in India in 2008 complying with International Accounting
Conventions adapted by 140 or more countries regarding taxation for trade
and services.
GST has been Effetive in India in place of VAT. As we have to comply with VAT for sale of software in other 125 or more countries, we have now released newer seperate latest version of our software when extensive Field trials of GST in Accounting, CA feedback compiled on real tax returns is completed. GST features comprising of CGST/SGST, Input Tax Credit and HSN codes for Products are included in the basic framework for the Indian GST version of the off-the-shelf accounting software. VAT version will continue to use VAT Input, VAT Output and VAT codes for Products as per the international norms.
Many business use services of Tax Consultants and Chartered Accountants for filing the Tax Return and the tax return of the software is not used. To assist such activity you can export all reports from the software to MS Excel or MS Word and submit it to your tax adviser for finacial figures for the business . The software will perform all Inventory Control, Vouchers, Nominal Ledger Accounts along with Working/Trading and Profit & Loss account that will give you all figures ready for export for filing Tax Return. As soon as you are sure about the changes you want in the visual interface and printing regarding your GST requirements we will modify the software software as per your GST requirements. To get any of the off-the-shelf software modified for visual interface and printing please Contact Us Now. We will carry out all required customization for GST as per your requirements in the existing software in professional and timely manner .
For any required customization as per GST in any of the off-the-shelf software, please contact us now. We will carry out required customization for GST as per your requirements in the existing software at nominal additional charges. Give us details of required customization for a man-hour or work estimate.
For official reference to GST refer to following links:
Circular by CBEC, Government of India - About HSN Codes.
Under GST, the majority of dealers will need to adopt two-, four-, or eight-digit HSN codes for their commodities, depending on their turnover the year prior.
Dealers with turnover of less than Rupees 1.5 crores WILL NOT BE required to adopt HSN codes for their commodities.
Dealers with turnover between Rupees 1.5 crores and Rupees 5 crores shall be required to use
two (2) digit HSN codes for their commodities.
Dealers with turnover equal to Rupees 5 crores and above shall be required to use
four (4) digit HSN codes for their commodities.
In the case of imports/exports, HSN codes of eight (8) digits shall be compulsory, as GST has to be compatible with international standards and practices.
What is GST Compliant Business? What are the specific mandatory fields in an GST compliant invoice? Why the invoice an important financial instrument? What are Registered and Un-Registered Dealers? There is a lot for your business to catch up on those links along with online tax filing and registration for trading. Give us the details of required work you want in the off-the-shelf VAT accounting system and we shall make it GST compliant invoicing and accounting for your business at nominal additional charges. Cheers. Happy Accounting.
If you want to know the details of for making VAT/CST system compliant to GST system: Standard rate of $15 per man hour shall be applicable for making any of off-the-shelf VAT based accounting software systems into CGST/SGST Compliant Accounting. Give the details of customization required in any of our off-the-shelf VAT accounting systems made for various business to get a quote of additional charges. See demo of software on website. See official Indian Government CGST/SGST Specification on the panel above here.
Free Download of Full Featured Software - Try Full Featured Software Before Order - Time Limited 30 days Full Featured Version of these software are available for download from our website www.freeaccounting.in. HiTech Billing, Accounting Software Off-the-Shelf versions are available for Business, Traders, Industry, Hospital, Hotel, Petrol Pump, Medical Store & Distributor, Automobile or Motorcycle Dealers, Newspaper or Magazine Publishers, VAT Accounting & Billing and Commodity Brokers.
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