For a broking company which has incurred significant expenses for advertisement in newspapers, you can consider the following points to verify the amount.

• Vouch the copy of the newspaper sent by the newspaper/ advertisement agency to ensure that advertisement actually appeared in the newspaper.
• See the date of advertisement which appeared in the newspaper should fall in the current accounting year.
• Contents of advertisement should be verified to ascertain that the advertisement was of the entity and was for the business and not of personal nature.
• Ensure the rate charged with the offer received for rates from newspaper and ensure that the size and placement i.e. page is in accordance with the rate charged.
• Ensure deduction of TDS and service tax wherever applicable.
• Ensure that it is printed in all issues of the newspaper for which newspaper has charged.