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| 10) | GUIDELINES COVERING TITLES HAVING AVERAGE CIRCULATION LESS THAN 15,000
COPIES:
In order to encourage small publications / titles to have their circulation figures certified by the
Bureau and to minimise record keeping by such small publications / titles, following simplified
guidelines have been prescribed for maintenance of books of accounts and other documents for a
satisfactory circulation audit for such titles having average circulation upto 15,000 copies.
The same is applicable to TITLES having average circulation less than 15,000 copies and not to
individual edition / printing centre of a title.
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10.1 |
ADVANCE WRITTEN INDENTS / MONTHLY CONFIRMATIONS:
This requirement is waived. Auditors may however seek direct confirmations from the
agents.
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10.2 |
AGENTS’ SUPPLY REGISTER
Details of total copies supplied to the agent – paid & free copies to be maintained.
Details of unsolds to be maintained. |
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10.3 |
AGREEMENT WITH OUTSIDE PRINTERS
No formal agreement necessary. Instead, printer’s bills and/or statement of account,
with correspondence to cover the supply of newsprint, conversion of reels into sheets
and percentage of wastage etc. to be maintained. |
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10.4 |
BANKING OF CASH COLLECTION
Banking of cash collection only relating to sale of copies to be banked on the following
day. |
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10.5 |
CASH COVERING NOTES
CASH COVERING NOTES
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10.6 |
CASH SALES RECORDS
Centre wise details of copies supplied to hawkers in cash and cash received to be
maintained.
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10.7 |
MACHINE ROOM RETURNS
Details should atleast include start and finish time preferably with machine break
timings.
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10.8 |
NEWSPRINT CONSUMPTION REGISTER
Periodic reconciliation of newsprint consumption and wastage to be carried out as
under –
- Daily Newspapers .. Fortnightly
- Weekly Newspapers .. Monthly
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10.9 |
NEWSPRINT STOCK REGISTER
NEWSPRINT STOCK REGISTER
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10.10 |
POSTAGE / DESPATCH RECORD FOR SUBSCRIBERS
Details of subscription copies despatched to be maintained
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10.11 |
PRINT ORDER
Consolidated print order may be prepared
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10.12 |
RETURNS REGISTER
Unsold / returns register to be maintained
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