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Mr R.Ray is paid Rs. 20,000/- by cheque towards Construction of Road from BRGF – Development Grants Prepare the case record against Mr. R.Ray, Construction.

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Presentation on theme: "Mr R.Ray is paid Rs. 20,000/- by cheque towards Construction of Road from BRGF – Development Grants Prepare the case record against Mr. R.Ray, Construction."— Presentation transcript:

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2 Mr R.Ray is paid Rs. 20,000/- by cheque towards Construction of Road from BRGF – Development Grants Prepare the case record against Mr. R.Ray, Construction of Road in Master Database. Book a Payment Voucher under BRGF Scheme Nature of Payment - Expenditure Amount - Rs. 20,000/ Link the Payment Voucher with the Case Record Head of Accounts – Major Head 5054-Capital Outlay on Transportation Minor Head 101-Construction of Village/District Roads Object Head 90-Development Grant Mode of Payment-Cheque Payment Detail- Bank-20,000/-paid to Mr. R. Ray Accounting Transactions Debit BRGF - Development Grants - Rs 20,000 / Credit Bank – Rs 20,000 /

3 Gram Panchayat receives Rs. 2,00,000/- Grant from PD, DRDA towards Grant In Aids under MGNREGS At ZP Level, PD, DRDA book a Payment Voucher of Type Transfer to Gram Panchayat for the amount Rs. 2,00,000 At GP Level, Book a Receipt Voucher of Type Transfer Receipt under NREGS Amount - Rs. 2,00,000/ Head of Accounts – Major Head Grant in Aids Minor Head-101-Grants from Central Government Amount Received -2,00,000/- Received In-Bank via Direct Transfer -Rs. 2,00,000/- from PD,DRDA. Accounting Transactions Credit – MGNREGS – Rs 2,00,000 / Debit Bank – Rs 2,00,000 /

4 Rs. 20,000/-Cash Withdrawal from Bank under SGSY Scheme for offical use. Book a Contra Voucher under SGSY Withdraw Rs- 20,000/-From Bank To Cash In Hand through Cheque/Withdrawal slip Amount Withdrawn -20,000/- Accounting Transactions Debit Cash in Hand – Rs 20,000/- Credit Bank - Rs 20,0000/-

5 Cash Purchase of Office Stationary of Rs. 10,000/- from Gram Panchayat Own Resources Book a Payment Voucher under Own Resources Nature of Payment - Expenditure Amount - Rs. 10,000/- Head of Accounts – Major Head Panchayati Raj Programmes Minor Head Gram Panchayat Programmes Object Head -08-Office expenses Payment Detail- Cash Payment Rs. 10,000/-paid to shopkeeper Accounting Transactions Debit – Own Resources - Office Expenses– Rs 10,000 / Credit Cash in Hand – Rs 10,000 /

6 Rs. 20, 000/- paid to GP Staff by cheque (Mr. SK Mishra) as Advance Payment for execution of work under MGNREGS. Book a Payment Voucher under MGNREGS Scheme Nature of Payment - Advance Amount - Rs. 20,000/ Head of Accounts – Major Head 8550-Civil Advances Minor Head 101- Advances to PRI Functionaries for work and supplies Object Head - 11-MGNREGS (advance is given under the receipt head) Mode of Payment-Cheque Payment Detail- Bank-20,000/-paid to Mr. SK Mishra Accounting Transactions Debit – MGNREGS – Civil Advances – Rs 20,000 / Credit – Bank - Rs 20,000 /

7 Mr. S K Mishra submitted a bill of Rs. 18,000/- against the Advance Given under MGNREGS and refunded Rs. 2000/- in Cash to the Gram Panchayat for Advance Settlement Two Vouchers viz. Payment and Receipt Voucher need to be created for this transaction GP will Book a Payment Voucher under MGNREGS Scheme Nature of Payment - Expenditure Amount - Rs. 18,000/ Head of Accounts – Major Head 2501-Poverty Alleviation Programme Minor Head 101-Central Scheme Object Head 94-Labour Unskilled Mode of Payment - Adjustment Advance Adjustment of Rs /-against the pre recorded Advance Payment Voucher for Mr S K Mishra Accounting Transactions Debit - MGNREGS- Labour Unskilled – Rs. 18,000/- Credit – MGNREGS – Civil Advances – Rs.18,000/-

8 GP will Book a Receipt Voucher of Type Refund of Advance under MGNREGS Refund Amount - Rs. 2000/- Head of Accounts – Major Head 8550-Civil Advances Minor Head 101- Advances to PRI Functionaries for work and supplies Object Head - 11-MGNREGS Received In-Panchayat In Hand from Mr S K Mishra Accounting Transactions Credit – MGNREGS – Civil Advance - Rs 2000 / Debit Bank – Rs 2000 /

9 GP will Book a Payment Voucher under MGNREGS Scheme Nature of Payment - Expenditure Amount - Rs. 20,000/ Head of Accounts – Major Head 2501-Poverty Alleviation Programme Minor Head 101-Central Scheme Object Head 94-Labour Unskilled Mode of Payment - Adjustment Advance Adjustment of Rs. 20,000/-against the pre recorded Advance Payment Voucher for Mr S K Mishra Accounting Transactions Debit - MGNREGS- Labour Unskilled – Rs. 20,000/- Credit – MGNREGS – Civil Advances – Rs. 20,000/- Mr. S K Mishra submitted a bill of Rs. 20,000/- under MGNREGS to the Gram Panchayat for Advance Settlement

10 GP will Book a Payment Voucher under MGNREGS Scheme Nature of Payment - Expenditure Amount - Rs. 20,000/ Head of Accounts – Major Head 2501-Poverty Alleviation Programme Minor Head 101-Central Scheme Object Head 94-Labour Unskilled Mode of Payment - Adjustment Advance Adjustment of Rs. 20,000/-against the pre recorded Advance Payment Voucher for Mr S K Mishra In the same Payment Voucher, Add another Mode of Payment as Cheque Payment Detail- Bank-2000/-paid to Mr. SK Mishra Accounting Transactions D ebit - MGNREGS- Labour Unskilled – Rs. 22,000/- Credit – MGNREGS – Civil Advances – Rs. 20,000/- Credit – Bank – Rs /- Mr. S K Mishra submitted a bill of Rs. 22,000/- under MGNREGS to the Gram Panchayat. GP settled the advance of Rs. 20,000 and pays Rs by cheque to Mr. S K Mishra for over expenditure.

11 Payment of Advance of Rs /- as cheque to Mr SK Roy for a work under MGNREGS. Prepare the case record against Mr. S K Roy in Master Database. Book a Payment Voucher under MGNREGS Scheme Nature of Payment - Advance Amount - Rs. 15,000/ Head of Accounts – Major Head 8550-Civil Advances Minor Head 101- Advances to PRI Functionaries for work and supplies Object Head - 11-MGNREGS Mode of Payment - Cheque. Payment Details-Bank/Cheque-Rs /- paid to Sri SK Roy Link this with the Case Record prepared in master Database Accounting Transactions Debit – MGNREGS – Civil Advances – Rs 15,000 / Credit – Bank - Rs 15,000 /

12 Rs. 2000/- earned as Interest in Bank A/c under MGNREGS. Book a Receipt Voucher of Type Direct Receipt under MGNREGS Head of Accounts – Major Head Interest Receipts Minor Head-101-Interest on Bank Deposits Amount Received -2000/- Received In-Bank via Direct Transfer -Rs. 2000/- Accounting Transactions Credit – MGNREGS – Interest on Bank Deposits- Rs 2000 / Debit Bank – Rs 2000 /

13 Rent Payment : Rs. 200/- Cash paid to Mr. S K Roy, towards rent of Conference Hall for arranging training under MGNREGS (It is presumed that Rs. 200/- has already been withdrawn from MGNREGS Bank Account to cash in hand using Contra Voucher) Book a Payment Voucher under MGNREGS Scheme. Nature of Payment - Expenditure Amount - Rs. 200/ Head of Accounts – Major Head 2501-Poverty Alleviation Programme Minor Head 101-Central Scheme Object Head 09- Rent, Rate and taxes under MGNREGS Mode of Payment - Cash Payment Details-Rs /- paid to Sri SK Roy in cash Accounting Transactions Debit - MGNREGS-Administrative Expenses- Rs. 200/- Credit- Cash In Hand-Rs. 200/-

14 Rent Receipt : Rs. 2000/- received from 10 nos. of local villagers towards rent of Market Shed under SGSY in Cash. Book a Receipt Voucher of Type Direct Receipt under SGSY Scheme. Head of Accounts – Major Head Market and Fairs Minor Head-101-Receipts from Markets/Hut Object Head -09-Rent,Rates and Taxes under IAY. Amount Received - Rs-2000/- Received In – Panchayat in Hand - Cash Accounting Transactions Credit- SGSY- Rent, Rates and Taxes- Rs. 2000/- Debit- Cash-Rs. 2000/-

15 Rs. 20,000/- Drawn from SGSY Bank A/c for Maintenance of Assets (Market sheds etc.) Book a Contra Voucher under SGSY Scheme. Withdraw Rs. 20,000/- from Bank to Cash In Hand through Cheque/Withdrawal slip. Amount Withdrawn- Rs. 20,000/- Accounting Transactions Debit-Cash In Hand- Rs. 20,000/- Credit-Bank A/c-Rs-20,000/- (Narration-The money has been withdrawn for maintenance of Assets (Market sheds etc.))

16 Rs.2000/- collected as Cash for Auction Sale of a POND on lease for one year under MGNREGS Book a Receipt Voucher of Type Direct Receipt Head of Accounts – Major Head Minor Irrigation Minor Head-101-Receipts from Water Tanks/Ponds Object Head-09-Rent,Rates and Taxes under MGNREGS. Amount Received -2000/- Received In- Panchayat In Hand Received Details- Cash Accounting Transactions Credit- MGNREGS -Rent, Rates and Taxes- Rs. 2000/- Debit-Cash A/c-Rs.2000/- Narration-(money received from auction sale of Pond).


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