CONCEPT OF SUPERVISION Modern Concept of Supervision

Supervision and inspection are considered to be the major planks of any strategy to improve the quality and standard of school education. The National Education Commission (1966), while analysing the reasons for the breakdown of supervision programmes in most states, stressed the need for introducing the new system of supervision in our schools. The commission considered this as one of the main problems in the reform of school education. The traditional concept of supervision and ins- pection was authoritarian and rigid and did not include the element of professional guidance to teachers. The modern concept of supervision and inspection is more scientific, professional and democratic in character and methods. The term supervision, accordingly, implies professional leadership by the head of the institution and senior teachers of the school in addition to similar guidance from outside supervisors. It is a dynamic function involving and stimulating the teachers while evaluating their performance with an ulti- mate view to improve the entire teaching-learning situation. Supervision, as such, involves demonstra- tion teaching, observation lessons, organisation of seminars, meetings and workshops, guidance in the preparation of institutional plans etc. This is, however, the ideal situation. In fact, it is the inspecting officers who supervise class room instruc- tion by virtue of their position in the educational administrative set-up. This also involves rating and indexing of teachers, finding out whether toe school has the prescribed number of qualified tea- chers, noting the state of the building and mainten- ance of accounts and records, looking into the observance of departmental rules and regulations, following the prescribed curricula and syllabi, proper utilisation of grants by private schools, and protec- tion of the rights of teachers serving in them.

Set-Up of the Inspectorate

A brief account of the organisation of inspec- tion machinery in Uttar Pradesh has already been given in chapter III. The state has two directors of education (school and higher), eleven regional deputy directors of education and 54 district inspectors of schools. The directors are assisted in their work by joint, deputy and assistant directors. Each regional deputy director gets help from his district inspectors of schools, regional science development officer, regional agricultural supervisor, deputy inspector of urdu medium schools, and assistant inspector of sanskrit pathshalas. The district ins- pector of schools discharges his duties with

the help of zila basic shiksha adhikari, deputy inspector of schools, sub-deputy inspectors of schools, assistant inspectress of girls schools, assistant commandant and heads of institutions. Some details concerning the various categories of inspecting personnel and their numbers for a sample of five representative districts.

Responsibility of Inspection and Supervision

The regional deputy director is charged with the responsibility for overall supervision of educa- tional activities in the districts comprising the region. His jobs include approval of the appoint- ments of principals of aided intermediate colleges and high schools, grant of scholarships, sanction of grants of different types to the schools, transfer and posting of teachers, clerks etc. when authorised by the director of education, sanction of leave, G.P.F. loans, serving as appellate authority for disputes between managements and teachers, appro- val of schemes of administration of schools under private managements, evaluation of plan work at regional level and coordinating it with other departments above district level. He is also responsible for organising regional sports and rallies. The regional inspectress of girls schools looks after the improvement of teaching work in secondary schools and intermediate colleges in her region. She is also responsible for promotion of co-curricular activities and for the organisation of games, sports, music and art competitions conducted at regional level. Supervision and inspection of all educational activities in the district, so far as high school and intermediate education is concerned is the respon- sibility of the district inspector of schools. His work includes panel inspection of intermediate colleges, implementation of plan schemes, proposals for opening of new schools in consultation with 84 the district development committee, selection of site for school buildings, payment of salaries of employees of aided schools, approval of teachers, acceptance of management committees, counter- signing of scholarships and grant-in-aid bills, serving as a coordinating link with other depart- ments for the plan schemes and any other matters related to high school education. He is also res- ponsible for the conduct of district level sports and rallies. The associate inspector of schools helps the district inspector of schools in his duties and in inspection and panel inspection of 50% of the institutions.

The overall supervision of educational activities of primary and junior high schools in the district is the function of zila basic shiksha adhikari. His duties include the appointment and transfer of teachers of basic schools of the Basic Shiksha Parishad with the approval of the district inspector of schools, selection of candidates for B.T.C., drawing salaries of teachers of Basic Shikha Parishad and its other workers from the public ledger account and departmental budget and maintaining monthly abstract of income and expenditure in respect of the parishad at district level. An additional zila basi shiksha adhikari (women) is attached to the office of the zila basic shiksha adhikari to look after girls basic schools in the district. She is also in-charge of the office during the absence of zila basic ahiksha adhikari. All lady inspecting officials for basic schools work under her control and direction. The deputy inspector of schools looks after the overall work of basic schools in rural areas of the district. He is officer-in-charge of zila parishad unit of the Basic Shiksha Parishad and is secretary of the Basic Shiksha Parishad at district level. He inspects basic schools and supervises the work of sub-deputy inspectors of schools. He is also res- ponsible for the conduct of junior high school and junior high school scholarships examina- tions. The additional deputy inspector of schools assists him in the discharge of his duties. The deputy inspectress of girls schools maintains the records of girls schools and lady teachers posted in them. She also inspects these schools with the help of assistant inspectresses of girls schools and helps the additional zila basic shiksha adhikari (women) in promoting girls' education in the district. The sub-deputy inspector of schools assists the deputy inspector of schools in his duties viz. ins- pection of schools, conduct of examinations, selec- tion of teachers, selection for B.T.C., construction of school buildings through the public and the block development officer, distribution of teaching material to the schools and looking after depart- mental programmes in the block such as balahar, balganana, examinations, games, sports and rallies, salary distribution of basic school teachers and other employees. There is an assistant inspectress of girls schools who attends to the duties of sub- deputy inspector except pay distribution and assists the deputy inspectress of girls schools. A statement showing the jurisdiction of inspection authorities at regional, district and block levels may be seen in table I.

Norms for Inspection

It is laid down that each district inspector of schools has to inspect fully every recognised high school and intermediate college in the district at least once in two years. Such an inspec- tion would be for three days. A copy of the inspection report is sent to the regional deputy director of education who, if considered necessary, forwards it with his comments to the director of education. The district inspector of schools also regularly 'visits' these institutions. He has to visit a high school which has not been fully inspected in the year. The inspection report, among other things, contains particulars about teachers quali- fications and suitability, equipment, health, sports, and co-curricular activities, discipline, library, buildings, fees, financial management, attendance, examination results etc. As for the junior high and primary stages, each sub-deputy inspector of schools or assistant inspectress of girls schools is expected to inspect 60 schools in a year in the plains and 40 schools in the hills. Under the scheme of providing employment to the educated unemployed, the Government of India has prescribed 125 teachers for inspection by a sub-deputy inspector of schools. The inspecting officer for junior high schools has to fully inspect each institution at least twice a year with a minimum interval of three-months. The first inspection is to be completed by the end of December and the second by the end of March of the academic year.

Panel Inspection
There is no practice of panel inspection upto junior high school stage in the state. However, at the intermediate college level there is a provision for panel inspection of recognised institutions. The panel consists of 3 to 3 members including chairman who is the district inspector of schools. The head of the intermediate college to be inspected is a member of the panel by virtue of his office. The panel is constituted by the regional deputy director of education keeping in view the fact that there is at least one specialist for each subject or group of subjects taught. For girls institutions, the regional inspectress of girls schools forms the panel. A copy of the proforma for panel inspection may be seen at appendix Ill. The panel reports give factual information on the institutions inspected and are suggestive in character for their improvement. There is no rigid proforma for other inspection reports, apart from the one mentioned above. The panel inspection reports are submitted to director of education, secretary of the U.P. Board of High School and Intermediate Education and regional deputy director of education with a brief note on which departmental

action regarding sanctioning grants, appointing authorised controller and serious shortcomings etc. are indicated. The principal of the institution is also apprised of the shortcomings and ways of removing them.

Scope of Inspection
During the formal (panel and full) inspection of the institution, the inspecting officer with the the help of his secretarial staff mainly deals with the following points: - qualifications and fitness of the teaching staff - provision and appliances for instruction - health, recreation and co-curricular activities - discipline among the students - state of library - state of school buildings and hostels - scale of fees - financial stability of the institution - constitution of the managing body - registers - accounts and correspondence files - attendance - subjects taught and examination results - temperance - matters relating to services of the staff

In case of panel inspection, co-members of the panel submit their individual reports covering the above points with special reference to academic work to the district inspector of schools immediately after the inspection is over. The inspecting authority, with the help of these reports and on the, basis of his own observations coupled with statistical records of the institution inspected, processes, edits and compiles a comprehensive report. A salient point to be mentioned is that during the inspection the district inspector of schools and his co-members give model lessons to the students in the presence of other members of the staff. They also hold group discussions among the subject teachers and at the end of the inspection, a meeting of the whole staff, available members of the managing committee and of the inspectors is held where observations made during the inspection are discussed at length. These discussions find place in the body of the report. Another point worth mentioning is that during inspection outstanding teachers and students are identified and given special mention in the report so that the regional deputy director may bear these persons in mind for nomination on the panel boards and other relevant bodies. The inspection report thus prepared, processed and compiled is sent to the principal/manager of the institution within 30 days of the inspection for its immediate compliance. Copies of the same are forwarded to the director of education, regional deputy director of education and secretary of the U.P. Board of High Schools and Intermediate Education. If any thing of a very serious nature is found during the inspection, a confidential report is also sent to the regional deputy director with suggestions and recommendations for immediate action. It is not necessary to cover all the above- mentioned points during a 'visit' to the institution. Moreover, the visit notes are sent only to the institution concerned for compliance unless there is something grave which needs to be brought to the notice of higher authorities.

Depreciation in accounting Background to depreciation in accounting

The one constant goal of accounting is to produce financial information for the stakeholders of a business that represents an accurate view of the financial performance and position of the business. This goal is the underpinning reason for concepts such as the matching principle and accrual accounting. These concepts direct accountants to identify and record all expenses incurred and income earned by the business in each and every accounting period, regardless of the timing of the cash exchange.

Depreciation expense is one of those expenses that are actually incurred by the business each accounting period but which is not evidenced by a cash exchange or outlay. Rather than write off the fixed asset only in the year of purchase where there is a cash outlay, the depreciation process allows for the fixed asset to be written off systematically over the useful life of the asset. This depreciation process allows accountants to adhere to the matching principle of accounting where the income earned from the asset in a given period is matched with the diminishing value of the asset for that same period.

Tangible assets like buildings, machinery, equipment, furniture, fixtures, computers, vehicles and furnishings are examples of purchases that are initially treated as assets in the balance sheet. These assets will then be systematically written off each accounting period as depreciation expense in the income statement in proportion to each asset's useful life. Intangible assets like goodwill and patents are also written off over their useful life however the process for writing off an intangible asset is called amortization. The only asset that is not depreciated is land because land is assumed to last indefinitely.

Assets are depreciated according to the price that was actually paid for the assets. Market value of assets or asset replacement cost is not considered in accounting which adopts the historical cost convention. Depreciation expense is calculated just prior to the preparation and distribution of financial statements for each accounting period. The calculated depreciation expense is then journalized in the general journal which records an increase in depreciation expense on the income statement and at the same time it reduces the book value of the asset in the balance sheet. The book value is reduced via a contra or offset account called accumulated depreciation. Calculating depreciation As stated earlier, depreciation is calculated as part of the end of period adjustments and is completed immediately prior to the preparation and distribution of the financial statements. Typically depreciation expense is calculated using asset registers that keep track of the details of each fixed asset including the current written down value, depreciation rate, useful life or salvage value. By definition:

Depreciation is allocated in a manner that charges a fair proportion of the depreciable amount to each accounting period over the expected useful life of the asset. Depreciable assets are those assets that are expected to be used over more than one accounting period, have a limited useful life and are used by the business to produce goods and/or services that generate revenue. Useful life may be the time period over which the depreciable asset is expected to be used by the enterprise or is is the time period allowable under tax law. The depreciable amount of a depreciable asset is its historical cost or the price paid to purchase it less the estimated residual or salvage value.

Depreciation expense calculation is to a large extent a subjective assessment. The estimated useful life, depreciation rate and residual value all having an impact on the calculation of the depreciation expense. Tax laws and accounting standards try an remove as much subjective assessment as possible but even these two authorities don't always agree on what is allowable and what is not. So, quite often depreciation expense is adjusted according to the identity of the end user of the

financial statements whether that be the tax department, statutory corporate authorities or internal management reporting. There are several depreciation methods allowed for achieving the matching principle and complying with tax law. These depreciation methods can be grouped into three main categories:

straight line depreciation which writes off the asset in equal amounts over its estimated useful life accelerated depreciation which writes off assets at an accelerated rate with the first few years being far greater than subsequent years. units of production which writes off assets according to the asset's use in terms of hours of production or units produced.

The Accounting Concept of Depreciation

Marquis Codjia is a New York-based freelance writer, investor and banker. He has authored articles since 2000, covering topics such as politics, technology and business. A certified public accountant and certified financial manager, Codjia received a Master of Business Administration from Rutgers University, majoring in investment analysis and financial management. By Marquis Codjia, eHow Contributor Depreciation expense reduces a firm's tax liability.

Fixed assets, also called long-term assets, represent large portions of corporate balance sheets. Senior executives ensure that accountants depreciate fixed assets in accordance with generally accepted accounting principles and international financial reporting standards. 1. Definition
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Depreciation is an accounting term meaning spreading the cost of a fixed asset over many years. An accountant depreciates a fixed asset through a straight-line method or an accelerated method. Examples of long-term assets include machinery and equipment.

Straight-Line Depreciation
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In a straight-line depreciation process, a fixed-asset accountant records even depreciation amounts every year. For instance, a firm buys a truck valued at $50,000 and depreciates it over five years. The annual depreciation expense is $10,000 ($50,000 divided by five).

Accelerated Depreciation
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In an accelerated depreciation process, a fixed-asset accountant records higher depreciation expense amounts in earlier years. For instance, the company wants to depreciate the truck at "50-30-20 accelerated method." At the end of the first year, the accountant records $25,000 in depreciation expense ($50,000 times 50 percent).

Accounting for Depreciation

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To record depreciation expense, a fixed-asset accountant debits the depreciation expense account and credits the accumulated depreciation account.

Reporting Depreciation Expense

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Accounting rules require a company to indicate depreciation entries in financial statements at the end of each quarter or year. The depreciation expense account is included in the income statement, while the accumulated depreciation account is a balance sheet item.