GUIDELINES FOR THE
MAINTENANCE OF
BOOKS OF ACCOUNTS OF
NICU IN GOVERNMENT HOSPITALS
---:
---:--Date : 14.06.11
Guidelines for the Maintenance of Books of Accounts
1. ACCOUNTING POLICIES, HEADS OF ACCOUNT AND FINANCIAL REPORTING
The MCH/GH which receive funds against approved annual work plans shall maintain
separate bank accounts and separate books of accounts in respect of funds received under
NRHM programmes.
2. ACCOUNTING POLICIES
In order to ensure uniformity and consistency in the method of account for programme
funds and financial reporting, the following accounting policies will be applicable. The
periodic financial reporting and the annual financial statements will be guided by these
accounting policies.
3. MAINTENANCE OF ACCOUNTS
The accounts shall be maintained on cash basis of accounting. Standard books of accounts
(cash book, Ledger, etc) shall be maintained in accordance with the accounting policies
being given hereunder:
Guidelines for the Maintenance of Books of Accounts
Basis of preparation of Financial Statements
The financial statement has been prepared on the cash basis of account and the
applicable accounting standards issued by the Institute of Chartered Accountants of
India subject to certain exceptions, which are listed below.
FIXED ASSETS
Fixed assets are to be stated at cost of acquisition and subsequent improvements
thereto including taxes, duties, freight and other incidental expenses relating to
acquisition.
INVESTMENTS
No amount should be invested in Fixed Deposit without prior approval of the State
Health Society
4. MAINTENANCE OF ACCOUNTS RECORDS
A record of all programme transactions shall be maintained with appropriate supporting
documentation for the transactions These supporting documents should be cross
referenced so as to link them to each item of expenditure with budget heads, project
components, expenditure categories (summary and detailed) compatible with classification
of expenditure and sources of funds indicated in the project implementation plan and
project cost budget sheets These books of accounts together with supporting documents
and project management reports should be maintained for at least three years after the
completion of audit of the entire programme expenditure i.e. at least three years after the
completion of NRHM programme
Guidelines for the Maintenance of Books of Accounts
5.HEADS OF ACCOUNTS
In order to keep proper financial information on the programme activities, the standard
ledger heads for each component and sub-ledger heads for all the categories under these
components shall be maintained. All the expenditure incurred shall be booked under the
account heads maintained in respect of various items of expenditure relating to these
components.
6. FINANCIAL MANAGEMENT, INTERNAL CONTROL & ACCOUNTING SYSTEM
Guiding Principles of Financial Management
Any officer who is authorized to incur expenditure or draws money out of the
NRHM funds (Bank Account) for disbursement, should treat himself as a trustee of the funds
of such society or district unit and would therefore, manage all types of financial affairs in
the capacity of a sincere Executive Trustee.
The officer, who is authorised to draw and incur expenditure is expected to exercise
same vigilance, which a man of ordinary prudence exercises while incurring his own
money. He should keep in mind that:
• Funds should not be drawn if they are not required for immediate disbursement.
• The expenditure on any item / work article etc., should be incurred according to the
approved work plan & budget provision.
• Funds should not be utilised directly or indirectly on himself or on any family member or
relative of the officers who operate the funds of the society or a unit for the time being.
Guidelines for the Maintenance of Books of Accounts
• Officers authorised to incur expenditure must ensure that financial order and strict
economy are enforced at every step and see that all relevant financial rules, orders,
directions and instructions are observed.
• It should be seen that not only the total expenditure is kept within the limits of the budget
provision but also that the funds allotted are spent strictly in the interest and service of the
programme and upon the objects for which provisions have been sanctioned.
• He will also see that items of expenditure are of obvious necessity and are at fair and
reasonable rates, sanction of the competent authority obtained and calculations are correct.
• In order to exercise proper financial control, he should keep himself closely acquainted
with the progress of receipts, expenditure, commitments or liabilities incurred but not paid.
7. CAUTIONS BEFORE WITHDRAWAL & DISBURSEMENT OF FUNDS
Money should be drawn only when it is required for immediate payment / disbursement to any party or
person or firm. It shall always be paid through account payee cheques / demand draft Before
authenticating a cheque for any payment / disbursement, the cheque drawing officer, in this regard,
shall ensure that:
Guidelines for the Maintenance of Books of Accounts
• There is a proper and formal statement of claim (Bill) or invoice through which payments have been
demanded by the concerned person or party or firm.
• That the purchases made or services received are according to the approved plan and the claimant is
entitled to get it.
• That the particulars of the claim (i.e. rates, calculations, net payable amount etc) have been examined
/ checked by the Accountant or by an authorised person and have also been entered in appropriate
stock / store register wherever necessary and certification on this account has been made on the bill /
claim itself by an authorised officer.
• A sanction order issued by a competent person to incur expenditure is attached with the claim In case
of petty payments signing of a cheque on the basis of a voucher shall tantamount to be a competent
sanction for payment, provided that on the voucher concerned "Passed and Authenticated for
Payment" orders have been mentioned signed by one of the cheque drawing officers.
8. PROCEDURE FOR UTILIZATION OF FUNDS
• The funds shall be drawn through cheques and / bank drafts.
• All cheques shall be signed by two authorized signatories,
Guidelines for the Maintenance of Books of Accounts
9. OPERATION OF SAVING BANK ACCOUNT
As per the instructions of the Government of India, Savings Bank account should be opened in the ICICI
Bank if they are present in the same station. In places where the ICICI Bank is not present in the same
station, Nodal Officer should open an account with the ICICI Bank at the nearest location in addition to
the opening of an account in a Nationalised Bank with the local area having RTGS facility. All
expenditures which are done through DO / Cheque / Account transfer can take place through e-Banking
and for petty cash requirement,
The operation of the savings bank account would be permissible only with joint signatures In view of
above, separate books of accounts and prescribed registers shall be maintained for each saving bank
account in the formats enclosed with the manual. Similarly books of accounts of a particular financial
year should be closed at its end and a new set of books and registers should be opened/ started with
effect from 1st April every year.
10. TREATMENT OF INTEREST EARNED IN THE BANK ACCOUNT
Interest should not be uilised till SHS / issues guidelines.
11. PREPARATION OF CHEQUES
• All the cheques shall be entered in the Cheque Receipt / Issue Register, register before they are
submitted for signatures, indicating its number, amount, name of the person or party, purpose and date
of issue.
• Cheque books, new or used or under used shall be kept in the personal custody of one of the offices
who are authorised to put their signature on the cheques.
• Acknowledgement of a cheque shall be obtained from the payee (receiver) in the prescribed format.
Wherever necessary stamped receipt should be obtained.
Guidelines for the Maintenance of Books of Accounts
12. WRITING OF CASH BOOK
• All payments which are received in the Nodal Centre either in cash or through cheques / bank drafts /
money orders / bankers cheque /electronic transfer to Bank account directly etc. shall be first entered in
the prescribed register and the entries in the Cash Book shall be made, on the same day. Likewise all
payments/ disbursements shall be entered in the cash book on the day of the payment.
• Vouchers for each receipt and payment shall correctly be prepared by the writer of the Cash Book in
the prescribed format, and checked by the Medical officers concerned. Full description of the
transaction as narration should be furnished in the voucher and the same narration should be written in
the books of accounts also.
• All bills immediately after payment should be stamped with "PAID AND CANCELLED" and initialed by
the authorized officer who passes the bill.
• All vouchers should be serially numbered and stitched neatly month-wise and kept under the safe
custody.
• Cash Book shall be written on daily basis and closed on the same day at 4 PM and put up for checking
and authentication to one of the cheque signing officer
• Totals of, the Cash Book should be got checked by the Nodal Officer or by any other person other than
the writer of the cash book, and a certificate to this effect shall be recorded at the end of each page
with dated signatures of anyone of the cheque singing authorities or by an authorised officer.
• Any payment more than Rs.5,000/- should be through A/c payee cheque only. Cash should not be
drawn for any payment more than Rs.1000/-
Guidelines for the Maintenance of Books of Accounts
• The Cash Book is the principal record of all money transactions taken place every day and all other
registers are subsidiary. It should be maintained as per format appended with this study material.
• Each entry of receipt and expenditure should be descriptive but brief in nature. Each voucher should
be assigned a serial number and ledger folio number, which should be noted against each entry in the
Cash Book.
• Cash Book should be closed daily and if no transactions have taken place in a day/s the entry "No
Transaction" has to be noted in the cash book on that day/s in red ink and balances are to be carried
over to next day.
• All cash / cheques / demand drafts etc. received should be deposited into bank as far as possible on
the same day it self, otherwise on the next day positively.
• Over-writing should be avoided and corrections, if any, should be attested by the authorised officer
under his dated initials.
• Account payee cheques should only be issued to third parties / firms etc. and the issue of bearer
cheques should be avoided as far as possible. If the vendor is having account in the same Bank Branch,
money can be transferred to the concerned account instead of issuing a cheque/DD.
• While making payments through cheque, its number should invariably be noted in the Cash Book for
cross checking.
Guidelines for the Maintenance of Books of Accounts
13. MAINTAINING BOOKS OF ACCOUNTS
Complete and correct accounts in respect of each monetary transaction occurring at Nodal Centre
shall be maintained through prescribed books of account including registers as indicated below:
1. Cash book
2. Register of cheque / bank drafts received
3.
Cheque issue register
4. Ledger.
5. Register of Advances paid
6. Stock Registers – Consumables .
7. Register of Assets
Notes: Any other books of accounts and registers, which may be considered necessary for the day-today work shall maintain the same.
Guidelines for the Maintenance of Books of Accounts
14. LEDGER
The ledger is also an important register in which all transactions recorded in the cash book are
classified under different heads of accounts as codified. The ledger should be kept in the prescribed
form. Separate pages need to be opened for each item of expenditure. The ledger accounts shall be
arranged and grouped in such a manner that the desired information is promptly secured. All the
ledger accounts shall be closed at the end of the month. Totals would also be made in the classified
abstract. Monthly totals of various ledger accounts shall then be tallied with the totals of classified
abstract and discrepancy, if any, will be rectified and reconciled. Bank account shall be posted from
the daily totals of cheques issued and challenges / remittances (deposited) made into the bank.
15. BANK RECONCILIATION STATEMENT
Bank reconciliation statement will be prepared on monthly basis by reconciling the cash book and
bank pass book / bank statement by 5th day of the following month. Bank pass book will be sent to
the bank on weekly basis for making up-to-date entries of credits and debits in the Pass Book. Any
discrepancy will be rectified and difference explained in the bank reconciliation statement, Copy of
Bank Reconciliation Statement should be sent to the District Health Society on or before 5th of the
following month.
16. ADVANCE REGISTER
All advances-sanctioned to an officer shall be entered in the advance register Immediately after the
advance amount / cheque is given to the advance.
MODEL ENTRIES(GH)
Details of transactions under NICU for the month of December 2010 are given below.
Closing balance as on 30.11.2010 as per Cash Book – Rs.286000/- (CB as per Ledger : Doctor Salary
Rs.228000/-, Staff Nurse Salary Rs.36000/-, Security Services Rs.12300/-, House keeping Services
Rs.7800, Consumables & Maintenance Charges Rs.1900/S.N
Details of Transaction
Activity Head
Cheque
No
Amount in
Rupees
NICU - Doctors Salary
105677
114000
10
Salary of the staff nurses for the month of
Nov 2010
as per Rc.No.123/10/NICU dt: 01.12.2010
NICU Staff nurse salary
105678
36000
2
11
Contractual Salary of the Security Guards (3 nos)for the
month of Nov 2010 & Service charges at Rs.100/- Per person
as per Rc.No.124/10/NICU dt: 01.12.2010
NICU security services
105679
12300
3
12
Contractual Salary of the Sanitary worker/ Ayah (3 nos) &
Service Charges at Rs.100/- per person as per
Rc.No.125/10/NICU dt: 01.12.2010
NICU House Keeping
Services
105680
7800
13
Purchase of Consumables
as per Rc.No.126/10/NICU dt: 06.12.2010
consumable &
maintenance charges
105681
1500
NICU funds received from State Nodal Officer as per
Proc.Rc.005/IMNCI Cell /10 dt: 20.12.10
Various Activity Heads
012345/
20.12.10
516800
Purchase of consumables
as per Rc.No.126/10/NICU dt: 31.12.2010
Consumables and
maintenance charges
105682
1000
Date
Vr.No
9
1
1.12.10
06.12.10
5
23.12.10
6
31.12.10
14
Salary of the Medical Officers (3 nos) for the month of Nov
2010 as per Rc.No.122/10/NICU dt: 1.12.10
For the above transactions, Model Entries in the Books of Accounts are given below along with bank
reconciliation statement and statement of expenditure
1
1
2
3
NICU
fhnrhiy / tiunthiy v© (k)
njÂ
Cheque
que / Demand Draft Number
& Date
bjhif(%ghæš)
Amount (Rupees)
t§»æš
»æš brY¤Âa njÂ
Date of deposit at the Bank
t§»æš
§»æš tuÎ vL¤j ehŸ
Date of Credit at the Bank
mYtyç‹ RU¡F ifbah¥g«
Initial of the Officer
F¿¥òfŸ
Remarks
2
fhnrhiy / tiunthiy tu¥bg‰w
Mizæ‹ étu«
Authority for the receipt of
Cheque / Demand draft received
t.v©
Sl.No
fhnrhiy / tiunthiy
bgw¥g£lj‰fhd £l¤Â‹ bga®
Activity for the receipt of cheque /
demand draft received
CHEQUE RECEIPT REGISTER
3
4
5
6
7
8
9
NICU funds
received from State 012345
Nodal Officer as per dt:
20.12.2010
Proc.Rc.005/IMNCI
Cell /10 dt: 20.12.10
516800/23.12.2
XXXXX
010
1.12.10
9
10
11
bjhif (%
(%ghæš
ghæš
ghæš))
Amount (in rupees)
286000
9
Salary of the
Medical Officers
(3nos) for Nov 10 as
per
Rc.No.122/10/SHS
dt: 1.12.2010
Salary of the staff
urses for the month
of
Nov 2010
as per
Rc.No.123/10/NICU
dt: 01.12.2010
Contractual Salary
of the Security
Guards (3 nos)for
the month of Nov
2010 & Service
charges at Rs.100/Per person as per
Rc.No.124/10/NICU
dt: 01.12.2010
ngnu£o
ngnu£o‹
‹ g¡f v©
LIF No
8
£l
£l¤
¤ jiy¥ò
Activity Head
7
fhnrhiy v©/
Cheque No
6
ahU¡F tH
tH§f¥g£lJ
f¥g£lJ
Party's Name
5
étu
étu«
«
Description
1.12.20
10
Openi
ng
Balan
ce
4
bry΢ӣL v©
Vr.No.
3
njÂ
Date
£l jiy¥ò
Scheme Activity Head
2
bryÎfŸ Payments
bjhif (%
(%ghæš
ghæš
ghæš))
Amount (in rupees)
étu
étu«
«
Description
1
fhnrhiy / tiunthiy v©
Cheque / DD No.
ngnu£o
ngnu£o‹
‹ g¡f v©
njÂ
Date
tuÎfŸ Receipts
10
11
12
13
14
Doctors
( 3 Nos)
1056
77
Doctor
Salary
5
114000
1056
78
NICU
Staff
nurse
salary
7
36000
1056
79
NICU
securit
y
servic
es
10
12300
Staff
Nurses
(9 nos)
Paid to
XXX
Self
Help
Group
………
étu
étu«
«
Description
£l jiy¥ò
Scheme Activity Head
2
3
Total Receipts
Grand Total
4
njÂ
Date
bry΢ӣL v©
Vr.No.
étu
étu«
«
Description
ahU¡F tH
tH§f¥g£lJ
f¥g£lJ
Party's Name
fhnrhiy v©/
Cheque No
£l
£l¤
¤ jiy¥ò
Activity Head
ngnu£o
ngnu£o‹
‹ g¡f v©
LIF No
bjhif (%
(%ghæš
ghæš
ghæš))
Amount (in rupees)
5
bjhif (%
(%ghæš
ghæš
ghæš))
Amount (in rupees)
fhnrhiy / tiunthiy v©
Cheque / DD No.
ngnu£o
ngnu£o‹
‹ g¡f v©
njÂ
Date
1
6
7
8
9
10
11
12
13
14
0
286000
12
Contractual Salary
of the Sanitary
worker/ Ayah (6
nos) service
charges at Rs.100/per person as per
person
Rc.No.125/10/NICU
dt: 01.12.2010
Paid to
YYY
Self
Help
Group
……..
1056
80
NICU
House
Keepi
ng
Servic
es
13
7800
Total Payments
170100
Closing Balance
115900
Grand Total
286000
CASH BOOK
étu«
Description
£l jiy¥ò
Scheme Activity Head
fhnrhiy / tiunthiy
v©
Cheque / DD No.
ngnu£o‹ g¡f v©
LIF No
bjhif (%ghæš)
Amount (in rupees)
njÂ
Date
bry΢ӣL v©
Vr.No.
étu«
Description
tH§f¥g£lJ
f¥g£lJ
ahU¡F tH
Party's Name
fhnrhiy v©/
Cheque No
£l¤ jiy¥ò
Activity Head
ngnu£o‹ g¡f v©
LIF No
bjhif (%ghæš)
Amount (in rupees)
bryÎfŸ Payments
njÂ
Date
tuÎfŸ Receipts
1
2
3
4
5
6
7
8
9
10
11
12
13
14
02.12.2010 to 05.12.2010 No transaction
06.12. Opening
10
Balance
Total Receipts
Grand Total
Purchase of
consum
Consumable
xxx
able &
s
06.12.1
Co- op 10568
115900
13
as per
mainten
0
super
1
Rc.No.126/1
ance
market
0/NICU dt:
charges
06.12.2010
0
115900/
-
16
1500
Total Payments
1500
Closing Balance
114400
Grand Total
115900
CASH BOOK
7
8
10
11
12
13
14
11400 23.12.10
Doctors Salary
5
342000
Staff Nurses
Salary
7
108000
10
36900
13
22400
16
7500
NICU funds received Security Guard’s
0123
Salary
from State Nodal
45/
Officer as per
Sanitary worker
20.12
Proc.Rc.005/IMNCI Cell / Ayah Salary
.10
/10 dt: 20.12.10
Consumable/
maintenance
charges
9
bjhif (%
(%ghæš
ghæš
ghæš))
Amount (in rupees)
bry΢ӣL v©
Vr.No.
6
Party's Name
fhnrhiy v©/
Cheque No
£l¤ jiy¥ò
Activity Head
ngnu£o‹ g¡f v©
LIF No
njÂ
Date
5
étu«
Description
tH§f¥g£lJ
f¥g£lJ
ahU¡F
tH
bjhif (%ghæš)
Amount (in rupees)
1
2
3
4
07.12.2010 to 22.12.2010 No Transaction
23.12.10 Opening Balance
bryÎfŸ Payments
ngnu£o‹ g¡f v©
LIF No
fhnrhiy / tiunthiy v©
Cheque / DD No.
£l jiy¥ò
Scheme Activity Head
étu«
Description
njÂ
Date
tuÎfŸ Receipts
Total Receipts
516800
Grand Total
631200
Total Payments
Closing Balance
Grand Total
0
631200
631200
CASH BOOK
31.12.10
Opening
Balance
Total Receipts
Grand Total
fhnrhiy v©/
Cheque No
£l¤ jiy¥ò
Activity Head
ngnu£o‹ g¡f v©
LIF No
bjhif (%ghæš)
Amount (in rupees)
8
tH§f¥g£lJ
f¥g£lJ
ahU¡F tH
Party's Name
7
étu«
Description
6
bry΢ӣL v©
njÂ
Date
fhnrhiy / tiunthiy
v©
Cheque / DD No.
ngnu£o‹ g¡f v©
2
3
4
5
24.12.2010 to 30.12.2010 No transaction
bryÎfŸ Payments
bjhif (%ghæš)
Amount (in rupees)
1
£l jiy¥ò
Scheme Activity Head
njÂ
Date
étu«
Description
tuÎfŸ Receipts
9
10
11
12
13
14
Purchas
Cons
e of
umabl
consum
Paid
es
ables
to
and
as per
105
631200 31.12.10 14
XXX
maint
Rc.No.1
682
store
enanc
26/10/N
s
e
ICU dt:
charg
31.12.1
es
0
0
Total Payments
631200
16
1000
1000
Closing Balance
630200
Grand Total
631200
105677
114000
(38000 x 3 nos
)
Staff Nurses
(9 nos)
105678
36000
(4000 x 9nos)
Paid to XXX
Self Help
Group
………
105679
12300
Paid to YYY
Self Help
Group
……..
105680
7800
Salary of the staff
Rc.No.123/10/NICU dt:
nurses for the
10 /
01.12.2010
month of
1.12.2010
Nov 2010
Contractual Salary
of the Security
Guards (3 nos)for
11 /
Rc.No.124/10/NICU dt:
the month of Nov
1.12.2010
1.12.2010
2010 & Service
charges at Rs.100/Per person
Contractual Salary
12 /
Rc.No.125/10/NICU dt:
of the Sanitary
1.12.2010
01.12.2010
worker/ Ayah (6
nos)
4
Rc.No.126/10/NICU dt:
13 /
06.12.2010
6.12.2010
Purchase of
Consumables
xxx Co- op
super market
105681
1500
5
14 /
Rc.No.126/10/NICU dt:
31.12.2010
31.12.2010
Purchase of
consumables
Paid to XXX
stores
105682
1000
mYtyç‹ RU¡F
ifbah¥g«
Doctors Salary
Doctors (3
nos)
bfh©ltç‹
elto¡if foj
v© & ehŸ
Proceedings No/
and Date
bjhif
Amount (in
Rupees)
fhnrhiy
bg‰W¡
3
fhnrhiy v© /
ehŸ
Cheque No / date
2
ahU¡F
tH
tH§f¥g£lJ
f¥g£lJ
TO Whom issued
1
9/
Rc.No.122/10/NICU dt:
1.12.2010
01.12.2010
£l
£l«
«
Scheme / Activity /
details of
expenditure
1
bryÎ Ó£L v© /
ehŸ
Voucher No. / Date
t.v
t.v©
©
Sl.No
CHEQUE ISSUE REGISTER
LEDGER (GH)
bkh¤j«
Total
g‰W
Debit
ÏU¥ò
Balance
3
tuÎ
Credit
2
3
Opening Balance
Salary for the month
1.12.10
of Nov 2010
Funds Received from
23.12.10
State Nodal Officer
Mu«g ÏU¥ò
Opening Balance
2
01.12.10
gz¡F¿¥ng£o‹ g¡f v©
Cash book folio No
njÂ
Date
1
1
ahU¡F tH§f¥g£lJ
Party's name
t.v©
Sl.No
Doctors Salary
4
5
228000
6
-
7
228000
8
0
9
228000
10
228000
0
228000
114000
114000
12
114000
342000
456000
0
456000
LEDGER (GH)
Funds Received from
State Nodal Officer
ÏU¥ò
Balance
23.12.10
g‰W
Debit
3
bkh¤j«
Total
1.12.10
tuÎ
Credit
2
3
Opening Balance
Salary for the Month
of November 2010
paid to Staff Nurses
(9 nos)
Mu«g ÏU¥ò
Opening Balance
2
01.12.10
gz¡F
gz¡F¿¥ng£o‹ g¡f
v©
njÂ
Date
1
1
ahU¡F tH§f¥g£lJ
Party's name
t.v©
Sl.No
Staff Nurse Salary
4
5
36000
6
-
7
36000
8
0
9
36000
10
36000
0
36000
36000
0
12
0
108000
108000
0
108000
LEDGER (GH)
bkh¤j«
Total
g‰W
Debit
ÏU¥ò
Balance
3
tuÎ
Credit
2
3
Opening Balance
Contractual Salary of
Security Guards Paid
1.12.10
to xx SHG (3
nos)+Service
Charges
Funds Received from
23.12.10
State Nodal Officer
Mu«g ÏU¥ò
Opening Balance
2
01.12.10
gz¡F
gz¡F¿¥ng£o‹ g¡f
v©
Cash book folio No
njÂ
Date
1
1
ahU¡F tH§f¥g£lJ
Party's name
t.v©
Sl.No
Security services
4
5
12300
6
0
7
12300
8
0
9
12300
10
12300
0
12300
12300
0
12
0
36900
36900
0
36900
LEDGER (GH)
bkh¤j«
Total
g‰W
Debit
ÏU¥ò
Balance
3
tuÎ
Credit
2
3
Opening Balance
Contractual Salary of
Sanitary Worker/
1.12.10 Ayah Paid to xx SHG
(6 nos)+Service
Charges
Funds Received from
23.12.10
State Nodal Officer
Mu«g ÏU¥ò
Opening Balance
2
01.12.10
gz¡F¿¥ng£o‹ g¡f
v©
Cash book folio No
njÂ
Date
1
1
ahU¡F tH§f¥g£lJ
Party's name
t.v©
Sl.No
HOUSE KEEPING SERVICES
4
5
7800
6
0
7
7800
8
0
9
7800
10
7800
0
7800
7800
0
12
0
22400
22400
0
22400
LEDGER (GH)
t.v©
Sl.No
njÂ
Date
ahU¡F tH§f¥g£lJ
Party's name
Mu«g ÏU¥ò
Opening Balance
tuÎ
Credit
bkh¤j«
Total
g‰W
Debit
ÏU¥ò
Balance
gz¡F¿¥ng£o‹ g¡f v©
Cash book folio No
Consumables and Maintenance Charges
1
1
2
01.12.10
3
Opening Balance
4
5
1900
6
0
7
1900
8
0
9
1900
2
06.12.10
xxx Co- op super market
11
1900
0
1900
1500
400
3
23.12.10
NICU funds received from
State Nodal Officer
12
400
7500
7900
0
7900
4
31.12.10
Paid to XXX stores
13
7900
0
7900
1000
6900
BANK RECONCILIATION STATEMENT FOR THE MONTH OF DECEMBER 2010
Name of the Bank :
Saving Account No :
Medical Superintendent / Nodal Officer
NICU Center
………………. Government Hospital, ………
Amount in Rupees
Closing Balance as per Cash Book as on 31.12.2010
630200
Add : Cheque issued but not presented for payment
Cheque No & Date: 105682/ 31.12.10
1000/-
Add: interest credited on 31.12.10 but not taken credit in the Cash Book
Add : Wrong Credit made in the Pass Book
500/5000/6500
Total
636700
Less : Bank Charges Debited on 15.12.2010 but not debited in the Cash
Book
Less : Wrong debit made in the Pass Book on 18.12.2010
Closing Balance as per Pass Book
200/-
6000/Medical Superintendent / Nodal Officer
NICU Center
………………. GOVT HOSPITAL, ………
6200
630500
STATEMENT OF EXPENDITURE FOR THE MONTH OF DECEMBER 2010
Name of the Government Hospitals : ……………………..
Name of the Scheme
: NICU Scheme
(Amount in Rupees)
S.No
Name of the Activity Head
1
Staff Nurses Salary
2
Security Services
3
House keeping Services
4
Consumables & Maintenance
Charges
5
6
7
8
9
10
Interest Credited by Bank
Total
Opening
Balance
228000
36000
12300
7800
1900
Receipt
Total
342000
108000
36900
22400
7500
570000
144000
49200
30200
9400
Expenditu
re
114000
36000
12300
7800
2500
0
286000
500
517300
500
803300
0
172600
Balance
456000
108000
36900
22400
6900
500*
630700
•not taken credit in the cash book Closing Balance as per Bank Statement as on 31.12.2010632000/- vide BRS
Medical Superintendent / Nodal Officer
NICU Center
………………. Govt Hospital, ………
Rs.
K‹gz
K‹gz«
« tH
tH§»a
»a njÂ
Date of advance
ahU¡F tH
tH§f¥g£lJ
f¥g£lJ
To Whom given
sK‹gz«
« tH
tH§f¥g£lj‰fhd
f¥g£lj‰fhd £l
£l«
«
sK‹gz
Scheme of which advance Paid
fhnrhiy / tiunthiy v©
Cheque / Demand Draft number
bjhif
bjhif(%
(%
(%ghæš
ghæš
ghæš))
Amount(in rupees)
mYtyç
mYtyç‹
‹ RU¡bfh¥g
RU¡bfh¥g«
«
Signature of Officer
rçbrŒa¥g£l ehŸ
Date of Adjustment
K‹ gz
gz«
« rç brŒa¥g£l
bjhif /
Amount Adjusted /
ãYitæYŸs bjhif
Advance Still outstanding
mYtyç
mYtyç‹
‹ RU¡F ifbah¥g
ifbah¥g«
«
Initial of the Officer
Advance Register
1
2
3
4
5
6
7
8
9
10
K‹gz« rçbrŒa¥g£l étu«
njÂ
Date
bghUŸfë
bghUŸfë‹
‹ étu
étu«
«
Description of the goods
ãWtd¤Â
ãWtd¤Â‹
‹ bga
bga®®
Name of the Company
bgw¥g£l bghUë
bghUë‹
‹ étu
étu«,
«, éiy
ngh‹w étu
étu§fŸ
fŸ
Description of the goods received,
firm supplied, cost etc.
éiy
éiy(%
(%
(%ghæš
ghæš
ghæš))
Cost (in Rupees)
Mu«g ÏU¥ò
Opening Balance
bgw¥g£l msÎ
Quantity Received
bkh¤j
bkh¤j«
«
Total
tH
tH§»a
»a msÎ
Quantity Issued
ÏWÂ ÏU¥ò
Closing Balance
bghUŸ bg‰wtç
bg‰wtç‹
‹ ifbah¥g
ifbah¥g«
«
Signature of the receiver
mYtyç
mYtyç‹
‹ RU¡bfh¥g
RU¡bfh¥g«
«
Officer's Signature
STOCK REGISTER ( CONSUMABLES )
bghUë‹ bga®
:
Name of the goods :
1
2
3
4
5
6
7
8
9
10
11
12
g£oaš v©
Voucher No
brh¤Â‹ étu«
Description of the Assets
bghUŸ tH§»at® bga® (k) Kftç
Name of the Supplier & Address
uÓJ v© / ehŸ
Invoice No & Date
Details of warrnty if any
brh¤J ÏU¥Ãl«
Location under custody
Mu«g ÏU¥ò
Quantity at the beginning
nr®¤jš (òÂaJ)
Addition (new)
Ú¡fš / é‰gid
Deletion / sold
ÏWÂ ÏU¥ò
Closing balance
tUl Mu«g¤Âš brh¤Â‹ kÂ¥ò
Value at the beginning of the year
nr®¤jš òÂa brh¤Â‹ kÂ¥ò
Addition Value of new asset
1
2
3
4
5
6
7
8
9
10
11
12
13
Ú¡fš kÂ¥ò
Deletion during the year
bkh¤j kÂ¥ò
Total Value
mYtyç
mYtyç‹ RU¡F ifbah¥gk
Initial of the officer
nj Date
ASSET REGISTER
14
15
16
Thank “U”