GUIDELINES FOR THE

MAINTENANCE OF

BOOKS OF ACCOUNTS OFBOOKS OF ACCOUNTS OF

NICU IN GOVERNMENT HOSPITALSGOVERNMENT 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 StateNo 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 fundsNRHM 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.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 withyear 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• 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.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-to-

day 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.NDate Vr.No

Details of TransactionActivity Head

Cheque

No

Amount in

Rupees

1

1.12.10

9Salary of the Medical Officers (3 nos) for the month of Nov

2010 as per Rc.No.122/10/NICU dt: 1.12.10 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: 01.12.2010NICU 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 NICU security services 105679 12300

For the above transactions, Model Entries in the Books of Accounts are given below along with bank

reconciliation statement and statement of expenditure

2 11 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

06.12.10 13Purchase of Consumables

as per Rc.No.126/10/NICU dt: 06.12.2010

consumable &

maintenance charges 105681 1500

5 23.12.10NICU funds received from State Nodal Officer as per

Proc.Rc.005/IMNCI Cell /10 dt: 20.12.10Various Activity Heads

012345/

20.12.10516800

6 31.12.10 14Purchase of consumables

as per Rc.No.126/10/NICU dt: 31.12.2010

Consumables and

maintenance charges105682 1000

CHEQUE RECEIPT REGISTER

t.v©

t.v©

t.v©

t.v©

Sl.

No

fhnrhi

y / tiunthi

y

fhnrhi

y / tiunthi

y

fhnrhi

y / tiunthi

y

fhnrhi

y / tiunthi

y

bgw¥g£lj‰fhd

£l¤Â‹ bga®

bgw¥g£lj‰fhd

£l¤Â‹ bga®

bgw¥g£lj‰fhd

£l¤Â‹ bga®

bgw¥g£lj‰fhd

£l¤Â‹ bga®

Act

ivit

y f

or

the

re

ceip

t o

f ch

eq

ue

/

de

ma

nd

dra

ft r

ece

ive

d

fhnrhi

y / tiunthi

y tu¥bg‰w

fhnrhi

y / tiunthi

y tu¥bg‰w

fhnrhi

y / tiunthi

y tu¥bg‰w

fhnrhi

y / tiunthi

y tu¥bg‰w

Mizæ‹ étu«

Mizæ‹ étu«

Mizæ‹ étu«

Mizæ‹ étu«

Au

tho

rity

fo

r th

e r

ec

eip

t o

f

Ch

eq

ue

/ D

em

an

d d

raft

re

ce

ive

d

fhnrhi

yfhnrhi

yfhnrhi

yfhnrhi

y/ / / / t

iunthi

ytiunthi

ytiunthi

ytiunthi

yv© (k)

v© (k)

v© (k)

v© (k)

njÂ

njÂ

njÂ

njÂ

qu

e/ D

em

an

d D

raft

Nu

mb

er

& D

ate

bjhi

f(%ghæ

š)

bjhi

f(%ghæ

š)

bjhi

f(%ghæ

š)

bjhi

f(%ghæ

š)

Am

ou

nt

(Ru

pe

es

)

tt tt§»æš brY¤Âa njÂ

»æš brY¤Âa njÂ

»æš brY¤Âa njÂ

»æš brY¤Âa njÂ

Da

te o

f d

ep

os

it a

t th

e B

an

k

§»æš tuÎ vL¤j ehŸ

»æš tuÎ vL¤j ehŸ

»æš tuÎ vL¤j ehŸ

»æš tuÎ vL¤j ehŸ

Da

te o

f C

red

it a

t th

e B

an

k

mYtyç‹ RU¡F ifbah¥g«

mYtyç‹ RU¡F ifbah¥g«

mYtyç‹ RU¡F ifbah¥g«

mYtyç‹ RU¡F ifbah¥g«

Init

ial o

f th

e O

ffic

er

F¿¥òfŸ

F¿¥òfŸ

F¿¥òfŸ

F¿¥òfŸ

Re

ma

rks

fhnrhi

y / tiunthi

y

fhnrhi

y / tiunthi

y

fhnrhi

y / tiunthi

y

fhnrhi

y / tiunthi

y

bgw¥g£lj‰fhd

£l¤Â‹ bga®

bgw¥g£lj‰fhd

£l¤Â‹ bga®

bgw¥g£lj‰fhd

£l¤Â‹ bga®

bgw¥g£lj‰fhd

£l¤Â‹ bga®

Act

ivit

y f

or

the

re

ceip

t o

f ch

eq

ue

/

de

ma

nd

dra

ft r

ece

ive

d

fhnrhi

y / tiunthi

y tu¥bg‰w

fhnrhi

y / tiunthi

y tu¥bg‰w

fhnrhi

y / tiunthi

y tu¥bg‰w

fhnrhi

y / tiunthi

y tu¥bg‰w

Au

tho

rity

fo

r th

e r

ec

eip

t o

f

Ch

eq

ue

/ D

em

an

d d

raft

re

ce

ive

d

fhnrhi

yfhnrhi

yfhnrhi

yfhnrhi

y

Ch

eq

ue

tt tt

Da

te

tt tt§

Da

te o

f C

red

it a

t th

e B

an

k

mYtyç‹ RU¡F ifbah¥g«

mYtyç‹ RU¡F ifbah¥g«

mYtyç‹ RU¡F ifbah¥g«

mYtyç‹ RU¡F ifbah¥g«

Init

ial o

f th

e O

ffic

er

1 2 3 4 5 6 7 8 9

1 NICU

NICU funds

received from State

Nodal Officer as per

Proc.Rc.005/IMNCI

Cell /10 dt: 20.12.10

012345

dt:

20.12.2010

516800/-23.12.2

010XXXXX

2

3

tuÎfŸtuÎfŸtuÎfŸtuÎfŸ Receipts bryÎfŸbryÎfŸbryÎfŸbryÎfŸ Payments

njÂ

njÂ

njÂ

njÂ

Da

te

étu

étu

étu

étu «« ««

Descri

pti

on

£l

£l

£l

£ljiy¥ò

jiy¥ò

jiy¥ò

jiy¥ò

Sch

em

e A

cti

vit

y H

ead

fhnrhi

yfhnrhi

yfhnrhi

yfhnrhi

y/ / / / tiunthi

ytiunthi

ytiunthi

ytiunthi

yv©

v©

v©

v©

Ch

eq

ue

/ D

D N

o.

ngnu£o

ngnu£o

ngnu£o

ngnu£o‹

‹

‹

‹ g¡f

g¡f

g¡f

g¡fv©

v©

v©

v©

bjhi

fbjhi

fbjhi

fbjhi

f(%(% (%(%ghæ

šghæ

šghæ

šghæ

š)) ))

Am

ou

nt

(in

ru

pees)

njÂ

njÂ

njÂ

njÂ

Da

te

bry΢ӣL

bry΢ӣL

bry΢ӣL

bry΢ӣLv©

v©

v©

v©

Vr.

No

.

étu

étu

étu

étu «« ««

Descri

pti

on

ahU

¡F

ahU

¡F

ahU

¡F

ahU

¡FtH

tH

tH

tH

§f¥g£lJ

f¥g£lJ

f¥g£lJ

f¥g£lJ

Part

y's

Nam

e

fhnrhi

yfhnrhi

yfhnrhi

yfhnrhi

yv©/

v©/

v©/

v©/

Ch

eq

ue

No

£l

£l

£l

£l¤

¤

¤

¤ jiy¥ò

jiy¥ò

jiy¥ò

jiy¥ò

Acti

vit

y H

ead

ngnu£o

ngnu£o

ngnu£o

ngnu£o‹

‹

‹

‹ g¡f

g¡f

g¡f

g¡fv©

v©

v©

v©

LIF

No

bjhi

fbjhi

fbjhi

fbjhi

f(%(% (%(%ghæ

šghæ

šghæ

šghæ

š)) ))

Am

ou

nt

(in

ru

pees)

1 2 3 4 5 6 7 8 9 10 11 12 13 14

1.12.20

10

Openi

ng

Balan

ce

286000 1.12.10 9

Salary of the

Medical Officers

(3nos) for Nov 10 as

per

Rc.No.122/10/SHS

dt: 1.12.2010

Doctors

( 3 Nos)

1056

77

Doctor

Salary 5 114000

dt: 1.12.2010

10

Salary of the staff

urses for the month

of

Nov 2010

as per

Rc.No.123/10/NICU

dt: 01.12.2010

Staff

Nurses

(9 nos)

1056

78

NICU

Staff

nurse

salary

7 36000

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

Paid to

XXX

Self

Help

Group

………

1056

79

NICU

securit

y

servic

es

10 12300

12

Contractual Salary

of the Sanitary

worker/ Ayah (6

nos) service

charges at Rs.100/-

Paid to

YYY

Self

Help

1056

80

NICU

House

Keepi

ng 13 7800

njÂ

njÂ

njÂ

njÂ

Da

te

étu

étu

étu

étu «« ««

Descri

pti

on

£l

£l

£l

£ljiy¥ò

jiy¥ò

jiy¥ò

jiy¥ò

Sch

em

e A

cti

vit

y H

ead

fhnrhi

yfhnrhi

yfhnrhi

yfhnrhi

y/ / / / tiunthi

ytiunthi

ytiunthi

ytiunthi

yv©

v©

v©

v©

Ch

eq

ue

/ D

D N

o.

ngnu£o

ngnu£o

ngnu£o

ngnu£o‹

‹

‹

‹ g¡f

g¡f

g¡f

g¡fv©

v©

v©

v©

bjhi

fbjhi

fbjhi

fbjhi

f(%(% (%(%ghæ

šghæ

šghæ

šghæ

š)) ))

Am

ou

nt

(in

ru

pees)

njÂ

njÂ

njÂ

njÂ

Da

te

bry΢ӣL

bry΢ӣL

bry΢ӣL

bry΢ӣLv©

v©

v©

v©

Vr.

No

.

étu

étu

étu

étu «« ««

Descri

pti

on

ahU

¡F

ahU

¡F

ahU

¡F

ahU

¡FtH

tH

tH

tH

§f¥g£lJ

f¥g£lJ

f¥g£lJ

f¥g£lJ

Part

y's

Nam

e

fhnrhi

yfhnrhi

yfhnrhi

yfhnrhi

yv©/

v©/

v©/

v©/

Ch

eq

ue

No

£l

£l

£l

£l¤

¤

¤

¤ jiy¥ò

jiy¥ò

jiy¥ò

jiy¥ò

Acti

vit

y H

ead

ngnu£o

ngnu£o

ngnu£o

ngnu£o‹

‹

‹

‹ g¡f

g¡f

g¡f

g¡fv©

v©

v©

v©

LIF

No

bjhi

fbjhi

fbjhi

fbjhi

f(%(% (%(%ghæ

šghæ

šghæ

šghæ

š)) ))

Am

ou

nt

(in

ru

pees)

1 2 3 4 5 6 7 8 9 10 11 12 13 14

12 charges at Rs.100/-

per person as per

person

Rc.No.125/10/NICU

dt: 01.12.2010

Help

Group

……..

80 ng

Servic

es

13 7800

Total Receipts 0 Total Payments 170100

Closing Balance 115900

Grand Total 286000 Grand Total 286000

CASH BOOK

tuÎfŸ tuÎfŸ tuÎfŸ tuÎfŸ Receipts bryÎfŸ bryÎfŸ bryÎfŸ bryÎfŸ Payments

njÂ

njÂ

njÂ

njÂ

Da

te

étu«

étu«

étu«

étu«

De

sc

rip

tio

n

£l jiy¥ò

£l jiy¥ò

£l jiy¥ò

£l jiy¥ò

Sc

he

me

Ac

tivit

y H

ea

d

fhnrhi

y / tiunthi

y

fhnrhi

y / tiunthi

y

fhnrhi

y / tiunthi

y

fhnrhi

y / tiunthi

y

v©

v©

v©

v©

Ch

eq

ue

/ D

D N

o.

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

LIF

No

bjhi

f (%

ghæ

š)

bjhi

f (%

ghæ

š)

bjhi

f (%

ghæ

š)

bjhi

f (%

ghæ

š)

Am

ou

nt

(in

ru

pe

es

)

njÂ

njÂ

njÂ

njÂ

Da

te

bry΢ӣL v©

bry΢ӣL v©

bry΢ӣL v©

bry΢ӣL v©

Vr.

No

.

étu«

étu«

étu«

étu«

De

sc

rip

tio

n

ahU

¡F tH

ahU

¡F tH

ahU

¡F tH

ahU

¡F tH

§f¥g£lJ

f¥g£lJ

f¥g£lJ

f¥g£lJ

Pa

rty's

Na

me

fhnrhi

y v©

/ fhnrhi

y v©

/ fhnrhi

y v©

/ fhnrhi

y v©

/

Ch

eq

ue

No

£l¤ jiy¥ò

£l¤ jiy¥ò

£l¤ jiy¥ò

£l¤ jiy¥ò

Ac

tivit

y H

ea

d

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

LIF

No

bjhi

f (%

ghæ

š)

bjhi

f (%

ghæ

š)

bjhi

f (%

ghæ

š)

bjhi

f (%

ghæ

š)

Am

ou

nt

(in

ru

pe

es

)

1 2 3 4 5 6 7 8 9 10 11 12 13 14

02.12.2010 to 05.12.2010 No transaction 02.12.2010 to 05.12.2010 No transaction

06.12.

10

Opening

Balance 115900

06.12.1

013

Purchase of

Consumable

s

as per

Rc.No.126/1

0/NICU dt:

06.12.2010

xxx

Co- op

super

market

10568

1

consum

able &

mainten

ance

charges

16 1500

Total Receipts 0 Total Payments 1500

Closing Balance 114400

Grand Total 115900/

-Grand Total 115900

CASH BOOKtuÎfŸ tuÎfŸ tuÎfŸ tuÎfŸ Receipts bryÎfŸbryÎfŸbryÎfŸbryÎfŸ Payments

njÂ

njÂ

njÂ

njÂ

Da

te

étu«

étu«

étu«

étu«

De

sc

rip

tio

n

£l jiy¥ò

£l jiy¥ò

£l jiy¥ò

£l jiy¥ò

Sc

he

me

Ac

tivit

y H

ea

d

fhnrhi

y / tiunthi

y v©

fhnrhi

y / tiunthi

y v©

fhnrhi

y / tiunthi

y v©

fhnrhi

y / tiunthi

y v©

C

he

qu

e /

DD

No

.

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

LIF

No

bjhi

f (%

ghæ

š)

bjhi

f (%

ghæ

š)

bjhi

f (%

ghæ

š)

bjhi

f (%

ghæ

š)

Am

ou

nt

(in

ru

pe

es

)

njÂ

njÂ

njÂ

njÂ

Da

te

bry΢ӣL v©

bry΢ӣL v©

bry΢ӣL v©

bry΢ӣL v©

Vr.

No

.

étu«

étu«

étu«

étu«

De

sc

rip

tio

nahU

¡F tH

ahU

¡F tH

ahU

¡F tH

ahU

¡F tH

§f¥g£lJ

f¥g£lJ

f¥g£lJ

f¥g£lJ

Pa

rty's

Na

me

fhnrhi

y v©

/ fhnrhi

y v©

/ fhnrhi

y v©

/ fhnrhi

y v©

/ C

he

qu

e N

o

£l¤ jiy¥ò

£l¤ jiy¥ò

£l¤ jiy¥ò

£l¤ jiy¥ò

Ac

tivit

y H

ea

dngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

L

IF N

o

bjhi

fbjhi

fbjhi

fbjhi

f(%(% (%(%ghæ

šghæ

šghæ

šghæ

š)) ))

Am

ou

nt

(in

ru

pe

es

)

1 2 3 4 5 6 7 8 9 10 11 12 13 14

07.12.2010 to 22.12.2010 No Transaction

23.12.10 Opening Balance 11400 23.12.1023.12.10 Opening Balance 11400 23.12.10

Doctors Salary 5 342000

NICU funds received

from State Nodal Officer as per

Proc.Rc.005/IMNCI Cell

/10 dt: 20.12.10

Staff Nurses Salary

0123

45/

20.12.10

7 108000

Security Guard’s Salary

10 36900

Sanitary worker / Ayah Salary

13 22400

Consumable/

maintenance charges

16 7500

Total Receipts 516800 Total Payments 0

Closing Balance 631200

Grand Total 631200 Grand Total 631200

CASH BOOK

tuÎfŸ tuÎfŸ tuÎfŸ tuÎfŸ Receipts bryÎfŸbryÎfŸbryÎfŸbryÎfŸ PaymentsnjÂ

njÂ

njÂ

njÂ

Da

te

étu«

étu«

étu«

étu«

De

sc

rip

tio

n

£l jiy¥ò

£l jiy¥ò

£l jiy¥ò

£l jiy¥ò

Sc

he

me

Ac

tivit

y H

ea

d

fhnrhi

y / tiunthi

y

fhnrhi

y / tiunthi

y

fhnrhi

y / tiunthi

y

fhnrhi

y / tiunthi

y

v©

v©

v©

v©

Ch

eq

ue

/ D

D N

o.

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

bjhi

f (%

ghæ

š)

bjhi

f (%

ghæ

š)

bjhi

f (%

ghæ

š)

bjhi

f (%

ghæ

š)

Am

ou

nt

(in

ru

pe

es

)

njÂ

njÂ

njÂ

njÂ

Da

te

bry΢ӣL v©

bry΢ӣL v©

bry΢ӣL v©

bry΢ӣL v©

étu«

étu«

étu«

étu«

De

sc

rip

tio

n

ahU

¡F tH

ahU

¡F tH

ahU

¡F tH

ahU

¡F tH

§f¥g£lJ

f¥g£lJ

f¥g£lJ

f¥g£lJ

Pa

rty's

Na

me

fhnrhi

y v©

/ fhnrhi

y v©

/ fhnrhi

y v©

/ fhnrhi

y v©

/

Ch

eq

ue

No

£l¤ jiy¥ò

£l¤ jiy¥ò

£l¤ jiy¥ò

£l¤ jiy¥ò

Ac

tivit

y H

ea

d

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

ngnu£o‹ g¡f v©

LIF

No

bjhi

f (%

ghæ

š)

bjhi

f (%

ghæ

š)

bjhi

f (%

ghæ

š)

bjhi

f (%

ghæ

š)

Am

ou

nt

(in

ru

pe

es

)

1 2 3 4 5 6 7 8 9 10 11 12 13 14

24.12.2010 to 30.12.2010 No transaction

Purchas

31.12.10Opening

Balance 631200 31.12.10 14

Purchas

e of

consum

ables

as per

Rc.No.1

26/10/N

ICU dt:

31.12.1

0

Paid

to

XXX

store

s

105

682

Cons

umabl

es

and

maint

enanc

e

charg

es

16 1000

Total Receipts 0 Total Payments 1000

Closing Balance 630200

Grand Total 631200 Grand Total 631200

CHEQUE ISSUE REGISTER

t.v

t.v

t.v

t.v©© ©©

Sl.

No

bryÎ Ó£L v©

/ bryÎ Ó£L v©

/ bryÎ Ó£L v©

/ bryÎ Ó£L v©

/

ehŸ

ehŸ

ehŸ

ehŸ

Vo

uc

he

r N

o.

/ D

ate

elto¡if foj

elto¡if foj

elto¡if foj

elto¡if foj

v©

v©

v©

v©

&ehŸ

ehŸ

ehŸ

ehŸ

Pro

ce

ed

ing

s N

o/

an

d D

ate

£l

£l

£l

£l«

«

« «

Sc

he

me

/ A

cti

vit

y /

de

tail

s o

f

ex

pe

nd

itu

re

ahU

¡F

ahU

¡F

ahU

¡F

ahU

¡F

tH

tH

tH

tH

§f¥g£lJ

f¥g£lJ

f¥g£lJ

f¥g£lJ

TO

Wh

om

is

su

ed

fhnrhi

y v©

/ fhnrhi

y v©

/ fhnrhi

y v©

/ fhnrhi

y v©

/

ehŸ

ehŸ

ehŸ

ehŸ

Ch

eq

ue

No

/ d

ate

bjhi

f

bjhi

f

bjhi

f

bjhi

f

Am

ou

nt

(in

Ru

pe

es

)fhnrhi

y bg‰W¡

fhnrhi

y bg‰W¡

fhnrhi

y bg‰W¡

fhnrhi

y bg‰W¡

bfh©

ltç‹

bfh©

ltç‹

bfh©

ltç‹

bfh©

ltç‹

mYtyç‹ RU¡F

mYtyç‹ RU¡F

mYtyç‹ RU¡F

mYtyç‹ RU¡F

ifbah¥g«

ifbah¥g«

ifbah¥g«

ifbah¥g«

19/

1.12.2010

Rc.No.122/10/NICU dt:

01.12.2010Doctors Salary

Doctors (3

nos)105677

114000

(38000 x 3 nos

)

110 /

1.12.2010

Rc.No.123/10/NICU dt:

01.12.2010

Salary of the staff

nurses for the

month of

Nov 2010

Staff Nurses

(9 nos) 105678

36000

(4000 x 9nos)

211 /

1.12.2010

Rc.No.124/10/NICU dt:

1.12.2010

Contractual Salary

of the Security

Guards (3 nos)for

the month of Nov

2010 & Service

charges at Rs.100/-

Per person

Paid to XXX

Self Help

Group

………

105679 12300

312 /

1.12.2010

Rc.No.125/10/NICU dt:

01.12.2010

Contractual Salary

of the Sanitary

worker/ Ayah (6

nos)

Paid to YYY

Self Help

Group

……..

105680 7800

413 /

6.12.2010

Rc.No.126/10/NICU dt:

06.12.2010

Purchase of

Consumables

xxx Co- op

super market105681 1500

514 /

31.12.2010

Rc.No.126/10/NICU dt:

31.12.2010

Purchase of

consumables

Paid to XXX

stores 105682 1000

LEDGER (GH)

Doctors Salary t.v©

Sl.

No

njÂ

Da

te

ahU

¡FtH

§f¥g£lJ

Pa

rty's

na

me

gz¡F¿¥ng£o‹ g¡f v©

Cash b

ook folio

No

Mu«g ÏU¥ò

Openin

g B

ala

nce

tuÎ

Cre

dit

bkh¤j«

Tota

l

g‰W

Debit

ÏU¥ò

Ba

lan

ce

gz¡F¿¥ng£o‹ g¡f v©

1 2 3 4 5 6 7 8 9

1 01.12.10 Opening Balance 228000 - 228000 0 228000

2 1.12.10Salary for the month

of Nov 201010 228000 0 228000 114000 114000114000114000114000

3 23.12.10Funds Received from

State Nodal Officer 12 114000 342000 456000 0 456000

LEDGER (GH)

Staff Nurse Salary

t.v©

Sl.

No

njÂ

Da

te

ahU

¡FtH

§f¥g£lJ

Pa

rty's

na

me

gz¡F¿¥ng£o‹ g¡f

v©

Mu«g ÏU¥ò

Op

en

ing

Ba

lan

ce

tuÎ

Cre

dit

bkh¤j«

To

tal

g‰W

De

bit

ÏU¥ò

Ba

lan

ce

ahU

¡F

gz¡F

Op

en

ing

Ba

lan

ce

1 2 3 4 5 6 7 8 9

1 01.12.10 Opening Balance 36000 - 36000 0 36000

2 1.12.10

Salary for the Month

of November 2010

paid to Staff Nurses

(9 nos)

10 36000 0 36000 36000 0000

3 23.12.10Funds Received from

State Nodal Officer 12 0 108000 108000 0 108000

LEDGER (GH)

Security services t.v©

Sl.

No

njÂ

Da

te

ahU

¡F tH

§f¥g£lJ

Pa

rty's

na

me

gz¡F¿¥ng£o‹ g¡f

v©

Ca

sh

bo

ok fo

lio N

o

Mu«gÏU¥ò

Op

en

ing

Ba

lan

ce

tuÎ

Cre

dit

bkh¤j«

To

tal

g‰W

De

bit

ÏU¥ò

Ba

lan

ce

gz¡F

1 2 3 4 5 6 7 8 9

1 01.12.10 Opening Balance 12300 0 12300 0 12300

2 1.12.10

Contractual Salary of

Security Guards Paid

to xx SHG (3

nos)+Service

Charges

10 12300 0 12300 12300 0

3 23.12.10Funds Received from

State Nodal Officer 12 0 36900 36900 0 36900

LEDGER (GH)

HOUSE KEEPING SERVICES t.v©

Sl.

No

njÂ

Da

te

ahU

¡F tH

§f¥g£lJ

Pa

rty's

na

me

gz¡F¿¥ng£o‹ g¡f

v©

Ca

sh

bo

ok fo

lio N

o

Mu«gÏU¥ò

Op

en

ing

Ba

lan

ce

tuÎ

Cre

dit

bkh¤j«

To

tal

g‰W

De

bit

ÏU¥ò

Ba

lan

ce

1 2 3 4 5 6 7 8 9

1 01.12.10 Opening Balance 7800 0 7800 0 7800

2 1.12.10

Contractual Salary of

Sanitary Worker/

Ayah Paid to xx SHG

(6 nos)+Service

Charges

10 7800 0 7800 7800 0

3 23.12.10Funds Received from

State Nodal Officer 12 0 22400 22400 0 22400

LEDGER (GH)

Consumables and Maintenance Chargest.v©

Sl.

No

njÂ

Da

te

ahU

¡FtH

§f¥g£lJ

Pa

rty's

na

me

gz¡F¿¥ng£o‹ g¡f v©

Cash b

ook f

olio

No

Mu«g ÏU¥ò

Openin

g B

ala

nce

tuÎ

Cre

dit

bkh¤j«

Tota

l

g‰W

Debit

ÏU¥ò

Ba

lan

ce

1 2 3 4 5 6 7 8 9

1 01.12.10 Opening Balance 1900 0 1900 0 1900

2 06.12.10 xxx Co- op super market 11 1900 0 1900 1500 400

3 23.12.10NICU 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

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/ 31.12.101000/-

Add: interest credited on 31.12.10 but not taken credit in the Cash Book 500/-

Name of the Bank : Saving Account No : Medical Superintendent / Nodal OfficerNICU Center………………. Government Hospital, ………

500/-

Add : Wrong Credit made in the Pass Book 5000/-

6500

Total 636700

Less : Bank Charges Debited on 15.12.2010 but not debited in the Cash

Book 200/-

Less : Wrong debit made in the Pass Book on 18.12.2010 6000/- 6200

Closing Balance as per Pass Book 630500Medical Superintendent / Nodal Officer

NICU Center

………………. GOVT HOSPITAL, ………

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 Opening

Balance Receipt Total

Expenditu

re Balance

1 Staff Nurses Salary 228000 342000 570000 114000 456000

36000 108000 144000 36000 108000

2 Security Services 12300 36900 49200 12300 36900

3 House keeping Services 7800 22400 30200 7800 22400

4 Consumables & Maintenance

Charges

1900 7500 9400 2500 6900Charges

1900 7500 9400 2500 6900

5

6

7

8

9

10 Interest Credited by Bank 0 500 500 0 500*

Total 286000 517300 803300 172600 630700

•not taken credit in the cash book Closing Balance as per Bank Statement as on 31.12.2010- Rs.

632000/- vide BRS

Medical Superintendent / Nodal Officer

NICU Center

………………. Govt Hospital, ………

Advance Register

K‹gz

K‹gz

K‹gz

K‹gz«

« « « tH

tH

tH

tH

§»a

»a

»a

»a njÂ

njÂ

njÂ

njÂ

Da

te o

f a

dv

an

ce

ahU

¡F

ahU

¡F

ahU

¡F

ahU

¡FtH

tH

tH

tH

§f¥g£lJ

f¥g£lJ

f¥g£lJ

f¥g£lJ

To

Wh

om

giv

en

sK‹gz

sK‹gz

sK‹gz

sK‹gz«

« « « tH

tH

tH

tH

§f¥g£lj‰fhd

f¥g£lj‰fhd

f¥g£lj‰fhd

f¥g£lj‰fhd

£l

£l

£l

£l«

« « «

Sch

em

e o

f w

hic

h a

dv

an

ce P

aid

fhnrhi

yfhnrhi

yfhnrhi

yfhnrhi

y/ / / / tiunthi

ytiunthi

ytiunthi

ytiunthi

yv©

v©

v©

v©

Ch

eq

ue

/ D

em

an

d D

raft

nu

mb

er

bjhi

fbjhi

fbjhi

fbjhi

f(%(% (%(%ghæ

šghæ

šghæ

šghæ

š)) ))

Am

ou

nt(

in r

up

ee

s)

K‹gz« rçbrŒa¥g£l étu«K‹gz« rçbrŒa¥g£l étu«K‹gz« rçbrŒa¥g£l étu«K‹gz« rçbrŒa¥g£l étu«

mYtyç

mYtyç

mYtyç

mYtyç‹

‹

‹

‹ RU¡bfh¥g

RU¡bfh¥g

RU¡bfh¥g

RU¡bfh¥g«« ««

Sig

natu

re o

f O

ffic

er

rçbrŒa¥g£l

rçbrŒa¥g£l

rçbrŒa¥g£l

rçbrŒa¥g£lehŸehŸehŸehŸ

Da

te o

f A

dju

stm

en

t

gzgzgzgz«

«

« « rçrçrçrçbrŒa¥g£l

brŒa¥g£l

brŒa¥g£l

brŒa¥g£l

bjhi

fbjhi

fbjhi

fbjhi

f/ / / /

Am

ou

nt

Ad

juste

d /

ãYitæYŸs

ãYitæYŸs

ãYitæYŸs

ãYitæYŸsbjhi

fbjhi

fbjhi

fbjhi

f

Ad

van

ce S

till

ou

tsta

nd

ing

mYtyç

mYtyç

mYtyç

mYtyç‹ RU¡F

‹ RU¡F

‹ RU¡F

‹ RU¡F ifbah¥g

ifbah¥g

ifbah¥g

ifbah¥g «« ««

Init

ial o

f th

e O

ffic

er

K‹gz

K‹gz

K‹gz

K‹gz

sK‹gz

sK‹gz

sK‹gz

sK‹gz

Sch

em

e o

f w

hic

h a

dv

an

ce P

aid

fhnrhi

yfhnrhi

yfhnrhi

yfhnrhi

y

Ch

eq

ue

mYtyç

mYtyç

mYtyç

mYtyç

Sig

natu

re o

f O

ffic

er

rçbrŒa¥g£l

rçbrŒa¥g£l

rçbrŒa¥g£l

rçbrŒa¥g£l

Da

te o

f

K‹

K‹

K‹

K‹ gzgzgzgz

Am

ou

nt

Ad

juste

d /

ãYitæYŸs

ãYitæYŸs

ãYitæYŸs

ãYitæYŸs

Ad

van

ce S

till

ou

tsta

nd

ing

mYtyç

mYtyç

mYtyç

mYtyç

Init

ial o

f th

e O

ffic

er

1 2 3 4 5 6 7 8 9 10

STOCK REGISTER ( CONSUMABLES )

bghUë‹ bga® bghUë‹ bga® bghUë‹ bga® bghUë‹ bga® :

Name of the goods :

njÂ

njÂ

njÂ

njÂ

Date

bghU

Ÿfë

bghU

Ÿfë

bghU

Ÿfë

bghU

Ÿfë‹

‹

‹

‹ étu

étu

étu

étu «« ««

De

scri

pti

on

of

the

go

od

s

ãWtd¤Â

ãWtd¤Â

ãWtd¤Â

ãWtd¤Â‹

‹

‹

‹ bga

bga

bga

bga®® ®®

Nam

e o

f th

e C

om

pan

y

bghU

ëbghU

ëbghU

ëbghU

ë‹

‹

‹

‹ étu

étu

étu

étu «,

«, «, «, é

iy

éiy

éiy

éiy

étu

étu

étu

étu §fŸ

fŸ

fŸ

fŸ

Descri

pti

on

of

the g

oo

ds r

eceiv

ed

,

firm

su

pp

lied

, co

st

etc

.

(%(% (%(%ghæ

šghæ

šghæ

šghæ

š)) ))

Co

st

(in

Ru

pees)

ÏU¥ò

ÏU¥ò

ÏU¥ò

ÏU¥ò

Op

en

ing

Bala

nce

bgw¥g£l

bgw¥g£l

bgw¥g£l

bgw¥g£lmsÎ

msÎ

msÎ

msÎ

Qu

an

tity

Receiv

ed

bkh¤j

bkh¤j

bkh¤j

bkh¤j«« ««

Tota

l

»a

»a

»a

»a msÎ

msÎ

msÎ

msÎ

Qu

an

tity

Iss

ue

d

ÏWÂ

ÏWÂ

ÏWÂ

ÏWÂ ÏU¥ò

ÏU¥ò

ÏU¥ò

ÏU¥ò

Clo

sin

g B

ala

nce

bg‰wtç

bg‰wtç

bg‰wtç

bg‰wtç‹

‹

‹

‹ ifbah¥g

ifbah¥g

ifbah¥g

ifbah¥g «

« « «

Sig

natu

re o

f th

e r

eceiv

er

RU¡bfh¥g

RU¡bfh¥g

RU¡bfh¥g

RU¡bfh¥g«

« « «

Off

icer'

s S

ign

atu

re

njÂ

njÂ

njÂ

njÂ

Date

bghU

Ÿfë

bghU

Ÿfë

bghU

Ÿfë

bghU

Ÿfë

De

scri

pti

on

of

the

go

od

s

ãWtd¤Â

ãWtd¤Â

ãWtd¤Â

ãWtd¤Â

Nam

e o

f th

e C

om

pan

y

bgw¥g£l

bgw¥g£l

bgw¥g£l

bgw¥g£lbghU

ëbghU

ëbghU

ëbghU

ë

ngh‹

wngh‹

wngh‹

wngh‹

wétu

étu

étu

étu

Descri

pti

on

of

the g

oo

ds r

eceiv

ed

,

firm

su

pp

lied

, co

st

etc

.

éiy

éiy

éiy

éiy(%(% (%(%

Co

st

(in

Ru

pees)

Mu«g

Mu«g

Mu«g

Mu«g

Op

en

ing

Bala

nce

bgw¥g£l

bgw¥g£l

bgw¥g£l

bgw¥g£l

Qu

an

tity

Receiv

ed

bkh¤j

bkh¤j

bkh¤j

bkh¤j

Tota

l

tH

tH

tH

tH

§»a

»a

»a

»a

Qu

an

tity

Iss

ue

d

ÏWÂ

ÏWÂ

ÏWÂ

ÏWÂ

Clo

sin

g B

ala

nce

bghU

ŸbghU

ŸbghU

ŸbghU

Ÿbg‰wtç

bg‰wtç

bg‰wtç

bg‰wtç

Sig

natu

re o

f th

e r

eceiv

er

mYtyç

mYtyç

mYtyç

mYtyç‹

‹

‹

‹ RU¡bfh¥g

RU¡bfh¥g

RU¡bfh¥g

RU¡bfh¥g

Off

icer'

s S

ign

atu

re

1 2 3 4 5 6 7 8 9 10 11 12

ASSET REGISTER

njÂ

Da

te

g£oašv©

Vo

uch

er

No

brh¤Â‹ étu«

De

scri

pti

on

of

the

Ass

ets

bghUŸtH

§»at® bga® (k) K

ftç

Na

me

of

the

Su

pp

lie

r &

Ad

dre

ss

uÓJv© / ehŸ

Invo

ice

No

& D

ate

De

tail

s o

f w

arr

nty

if a

ny

brh¤JÏU¥Ãl«

Loca

tio

n u

nd

er

cust

od

y

Mu«gÏU¥ò

Qu

an

tity

at

the

be

gin

nin

g

nr®¤jš(òÂaJ)

Ad

dit

ion

(n

ew

)

Ú¡fš/ é

‰gid

De

leti

on

/ s

old

ÏWÂ ÏU¥ò

Clo

sin

g b

ala

nce

tUlMu«g¤Âšbrh¤Â‹ kÂ¥ò

Va

lue

at

the

be

gin

nin

g o

f th

e y

ea

r

nr®¤jšòÂ

abrh¤Â‹ kÂ¥ò

Ad

dit

ion

Va

lue

of

ne

w a

sse

t

Ú¡fškÂ¥ò

De

leti

on

du

rin

g t

he

ye

ar

bkh¤jkÂ¥ò

Tota

l Va

lue

mYtyç‹ RU¡F ifbah¥gk

Init

ial o

f th

e o

ffic

er

bghUŸ

tUl

Va

lue

at

the

be

gin

nin

g o

f th

e y

ea

r

mYtyç

1111 2222 3333 4444 5555 6666 7777 8888 9999 10101010 11111111 12121212 13131313 14141414 15151515 16161616

Thank “U”Thank “U”