20 Common-Scenarios (1)

8/7/2019 20 Common-Scenarios (1)

1/16


2/16

Mr R.Ray is paid Rs. 20,000/- by cheque towards

Construction of Road from BRGF Development Grants

y Prepare the case record against Mr. R.Ray, Construction of Road in MasterDatabase.

y Book a Payment Voucherunder BRGF Scheme

y Nature of Payment - Expenditure

y Amount - Rs. 20,000/y Link the Payment Voucherwith the Case Record

y Head of Accounts Major Head 5054-Capital Outlay on Transportation

y Minor Head 101-Construction of Village/District Roads

y Object Head 90-Development Grant

y Mode of Payment-Cheque

yPayment Detail- Bank-20,000/-paid to Mr. R. Ray

y Accounting TransactionsDebit BRGF - Development Grants - Rs 20,000 /Credit Bank Rs 20,000 /


3/16

Gram Panchayat receives Rs. 2,00,000/- Grant from PD,DRDA towards Grant In Aids under MGNREGS

y At ZP Level, PD, DRDA book a Payment Voucher of Type Transfer toGram Panchayat for the amount Rs. 2,00,000

y At GP Level, Book a Receipt Voucher of Type Transfer Receipt underNREGS

y Amount - Rs. 2,00,000/

y Head of Accounts Major Head 1601- Grant in Aids

y Minor Head-101-Grants from Central Government

y Amount Received -2,00,000/-

y Received In-Bank via Direct Transfer -Rs. 2,00,000/- from PD,DRDA.

y Accounting TransactionsCredit MGNREGS Rs 2,00,000 /

Debit Bank Rs 2,00,000 /


4/16

Rs. 20,000/-Cash Withdrawal from Bank under SGSY

Scheme for offical use.

y Book a Contra Voucherunder SGSY

y Withdraw Rs- 20,000/-From Bank To Cash In Hand

through Cheque/Withdrawal slip

y Amount Withdrawn -20,000/-

y Accounting Transactions

Debit Cash in Hand Rs 20,000/-

Credit Bank - Rs 20,0000/-


5/16

Cash Purchase of Office Stationary of Rs. 10,000/- from

Gram Panchayat Own Resources

y Book a Payment Voucherunder Own Resources


y Amount - Rs. 10,000/-

yHead of Accounts Major Head - 2515-Panchayati Raj Programmes

y Minor Head - 103- Gram Panchayat Programmes

y Object Head -08-Office expenses

y Payment Detail- Cash Payment Rs. 10,000/-paid to shopkeeper

y Accounting TransactionsDebit Own Resources - Office Expenses Rs 10,000 /Credit Cash in Hand Rs 10,000 /


6/16

Rs. , /- i t t ff ( r. K ishr ) s

t f r x ti f r r REGS.

y Book a Payment Voucherunder MGNREGS Scheme

y Nature of Payment - Advance

y Amount - Rs. 20,000/

y Head of Accounts Major Head 8550-Civil Advances

y Minor Head 101- Advances to PRI Functionaries for work and suppliesy Object Head - 11-MGNREGS (advance is given under the receipt head)

y Mode of Payment-Cheque

y Payment Detail- Bank-20,000/-paid to Mr. SK Mishra


Debit MGNREGS Civil Advances Rs 20,000 /Credit Bank - Rs 20,000 /


7/16

Mr. S 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

y GP will Book a Payment Voucherunder MGNREGS Scheme


y

Amount - Rs. 18,000/y Head of Accounts Major Head 2501-Poverty Alleviation Programme

y Minor Head 101-Central Scheme

y Object Head 94-Labour Unskilled

y Mode of Payment - Adjustment

y Advance Adjustment of Rs. 18000/-against the pre recorded Advance PaymentVoucher for Mr S K Mishra


Debit - MGNREGS- Labour Unskilled Rs. 18,000/-

Credit MGNREGS Civil Advances Rs.18,000/-


8/16

y GP will Book a Receipt Voucherof Type Refund of Advance underMGNREGS

y Refund Amount - Rs. 2000/-

y Head of Accounts Major Head 8550-Civil Advances

yMinor Head 101- Advances to PRI Functionaries for work andsupplies

y Object Head - 11-MGNREGS

y Received In-Panchayat In Hand from Mr S K Mishra

y Accounting TransactionsCredit MGNREGS Civil Advance - Rs 2000 /

Debit Bank Rs 2000 /


9/16




y Head of Accounts Major Head 2501-Poverty Alleviation

Programmey Minor Head 101-Central Scheme



y Advance Adjustment of Rs. 20,000/-against the pre recorded

Advance Payment Voucher for Mr S K Mishra


Debit - MGNREGS- Labour Unskilled Rs. 20,000/-

Credit MGNREGS Civil Advances Rs. 20,000/-

Mr. S Mishra submitted a bill of Rs. 20,000/- under

MGNREGS to the Gram Panchayat for Advance

Settlement


10/16




y

Head of Accounts Major Head 2501-Poverty Alleviation Programmey Minor Head 101-Central Scheme



y Advance Adjustment of Rs. 20,000/-against the pre recorded AdvancePayment Voucher for Mr S K Mishra

y In the same Payment Voucher, Add another Mode of Payment as Cheque

y Payment Detail- Bank-2000/-paid to Mr. SK Mishra


Debit - MGNREGS- Labour Unskilled Rs. 22,000/-Credit MGNREGS Civil Advances Rs. 20,000/-

Credit Bank Rs. 2000 /-

Mr. S 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. 2000 by cheque to

Mr. S Mishra for over e penditure.


11/16

Payment of Advance of Rs. 15000/- as cheque to Mr S

Roy for a work under MGNREGS.

y Prepare the case record against Mr. S K Roy in Master Database.

y Book a Payment Voucherunder MGNREGS Scheme

y Nature of Payment - Advance


y

Head of Accounts Major Head 8550-Civil Advancesy Minor Head 101- Advances to PRI Functionaries for work and supplies

y Object Head - 11-MGNREGS

y Mode of Payment - Cheque.

y Payment Details-Bank/Cheque-Rs. 15000/- paid to Sri SK Roy

y Link this with the Case Record prepared in master Database


Debit MGNREGS Civil Advances Rs 15,000 /Credit Bank - Rs 15,000 /


12/16

Rs. 2000/- earned as Interest in Bank A/c under MGNREGS.

y Book a Receipt Voucher of Type Direct Receipt underMGNREGS

y Head of Accounts Major Head -0049-Interest Receipts

y Minor Head-101-Interest on Bank Deposits

y Amount Received -2000/-

y Received In-Bank via Direct Transfer -Rs. 2000/-

y Accounting TransactionsCredit MGNREGS Interest on Bank Deposits- Rs 2000 /Debit Bank Rs 2000 /


13/16

Rent Payment : Rs. 200/- Cash paid to Mr. S 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)

y Book a Payment Voucherunder MGNREGS Scheme.


y Amount - Rs. 200/

y Head of Accounts Major Head 2501-Poverty AlleviationProgramme

y Minor Head 101-Central Scheme

y Object Head 09- Rent, Rate and taxes under MGNREGS

y Mode of Payment - Cashy

Payment Details-Rs. 15000/- paid to Sri SK Roy in cash


Debit - MGNREGS-Administrative Expenses- Rs. 200/-

Credit- Cash In Hand-Rs. 200/-


14/16

RentRecei t : Rs. /- recei edfr nos. of local

illagers towards rentof ar etShed nderSGSYin ash.

y Book a Receipt Voucherof Type Direct Receipt underSGSY Scheme.

y Head of Accounts Major Head - 0206-Market and Fairs

y Minor Head-101-Receipts from Markets/Hut

y Object Head -09-Rent,Rates and Taxes under IAY.

y Amount Received - Rs-2000/-

y Received In Panchayat in Hand - Cash


Credit- SGSY- Rent, Rates and Taxes- Rs. 2000/-

Debit- Cash-Rs. 2000/-


15/16

Rs. 20,000/- Drawn from SGSY Bank A/c for Maintenance ofAssets (Market sheds etc.)

y Book a Contra Voucherunder SGSY Scheme.

y Withdraw Rs. 20,000/- from Bank to Cash In Handthrough Cheque/Withdrawal slip.

y Amount Withdrawn- Rs. 20,000/-


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.))


16/16

Rs. /-collectedas ash for ctionSaleofa on

lease forone ear nder GNREGS

y Book a Receipt Voucherof Type Direct Receipt

y Head of Accounts Major Head - 0702-Minor Irrigation

y Minor Head-101-Receipts from Water Tanks/Ponds

y

Object Head-09-Rent,Rates and Taxes under MGNREGS.y Amount Received -2000/-

y Received In- Panchayat In Hand

y Received Details- Cash

y Accounting TransactionsCredit- MGNREGS -Rent, Rates and Taxes- Rs. 2000/-

Debit-Cash A/c-Rs.2000/-

Narration-(money received from auction sale of Pond).

Documents

20 Common-Scenarios (1)