FRAUD Examples: See Balance Sheet (2012-13)

	Balance Sheet 2012-13		Anjali Apartment			Bangur Avenue Block-B,		Kolkata-700055
	as at 31-Mar-2013		Prepared from the Photocopies of A/c's register provided by Arindam on 26/5/2013
	Liabilities					Assets
	Capital Account			1,45,834.00		Current Assets			1,96,997.00
	Anjali (Op.Bal Apr2010)		104888.00			Bldg. Maintenance Dues		26568.00
	Surplus/Deficit (2010-11)		10239.00
	Surplus/Deficit (2011-12)		19947.00			Cash-in-Hand		11126.00
	Surplus/Deficit 2012-13		10760.00			Bank Accounts		43167.00
	Current Liabilities			66,300.00		Loans & Advances (Asset)
	Sundry Creditors					Building Major Repairs (2010)		81276.00
	Major Repair Fund		39600.00			R Mukherjee (Garage)		2000.00
	Pump (New) 2011 Fund		26700.00			SDD Municipality A/c		600.00
						Submersible Pump (2011)		25000.00
						Tiles for Terrace		7260.00
	Profit & Loss A/c					Credited Back (F.Y. 2012-13)
	Current Period		10760.00			Expenses- UnApproved or BOGUS		15137.00	15,137.00
	Less: Transferred		-10760.00
						(SEE Break up details below)
			Total	2,12,134.00				Total	2,12,134.00
	Income & Expenditure Statement					Anjali 2012-13
	Particulars					Particulars
	Expenditure A/c			44552		Income A/c			39600
	Cleaning (Extra)		100			Monthly Maint. Charges A/c		39600
	Conveyance (CESC)		120
	Donations (Puja)		1524
	Electrical Fittings Exp		105
	Electricity		15060
	Pipe & Repairing		6051
	Pumpman Salary		4000
	Pump Repair		9500
	Spetic Tank Cleaning		1500
	Stationary, Xerox, Etc.		242
	Sweeper Salary		5850
	Water Tank Cleaning		500			Expenses- UnApproved or BOGUS			15137
	Gross Profit b/f			10185
				54737					54737
						Gross Profit b/f			10185
	Indirect Expenses			55		Indirect Incomes			630
	Bank Charges		55			Old Stock Sale/Rent Income		630
	Excess of Income over Expenditure			10760
			Total	10815				Total	10815
	Bldg. Maintenace Dues					Break up of Expenses
	Particulars	Debit		Date				Debit
	A Ghosh	3,586.00				Expenses- UnApproved or BOGUS			Total
	A Manek	6,368.00		05-04-2012		Pump Repairs		2000
	B Dhar	914		08-04-2012		Pump (New) Repairs		5000
	K Ray	3,412.00		09-04-2012		Pump (New) Repairs		1000
	R Sharma	200		15-04-2012		Pump (New) Repairs		1500	9500
	S Biyani	10,350.00		14-06-2012		Pipe Repairs		1260
	S Daw	2		12-09-2012		Pipe Repairs		1440
	S Pal	936		21-01-2013		Pipe Repairs		1000
	S Roy	800		24-01-2013		Pipe Repairs		500
				03-02-2013		Pipe Repairs		1237	5437
				05-07-2012		Bill Printing???		200	200
							Total	15137
						Expenses- Less Doubtful
				14-04-2012		Tube Light Repairs		50
				08-05-2012		Sweeper or extra work		100
				19-08-2012		Septic Tank Cleaning		1500
				20-08-2012		Pipe Repairs		514
				12-09-2012		Xerox, Etc.		42
				30-11-2012		Staircase - 4th floor light		55
				13-12-2012		Terrace Tap repair		100
				Full Year		Water Tank Cleaning		500
				Full Year		Conveyance (CESC)		120
				Full Year		Electricity		15060
				Full Year		Pumpman Salary		4000
				Full Year		Sweeper Salary		5850
				Full Year		Donations (Puja)		1524
							Total	29415
	End of Report								End of Report