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Tehsil Municipal Administration Bahawalpur City

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Presented By
Muhammad Waqas Master 05 Click to edit

subtitle style

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Governing law No of TMAs in Punjab Brief Hierarchy

About TMA
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Hierarchy of TMA Bahawalpur city


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Punjab Local Government Ordinance 2001 suggests Double Entry Accounting System.

As far as possible the accounts of the Local Government shall be kept on the basis of Double Entry System of accounts so that all financial transactions be properly accounted for with authenticity and accuracy

Accounting System
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For proper accounting, classification, evaluation, authenticity, accountability, assessment of responsibility and accuracy of the accounts the following Books of Accounts Registers and Accounts Forms shall be kept and maintained by the TMA (PLGO 2001)

Books of Accounts
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Under PLGO 2001 TMA is required to maintain the Following Forms/Accounts Cash Account (for every sub-head of income) Cash Account (for disbursement of payments by DDO) Bank Account Ledger The following accounts and other necessary accounts relating to income and expenditure to be maintained by in accordance with the budget

Income/Revenue Account(for every sub-head) Establishment Expenditure Account(for every sub-head)

Contingent Contd Expenditure Account(for every sub-head)

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Development Expenditure Account(for every sub-head) Grants Account(inwards and outwards) Misc. Fund Account(for each other than local Fund) Advances Accounts Contractors Account(for each contractor); and Any other Account or sub-accounts.

Contd
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General Receipts Form Pay Bill Vouchers Works Bill/ Voucher Register of Cheques Register of Receipts Book Bank Challan Traveling Allowance Bill Statement of Income and expenditure( Monthly and Yearly) Statement of Assets and Liabilities
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Contd

CAS ACCOUNT FOR INCOME ---------- (RECIEPTS H )

Head of income Sub-head of Income Complete name of income Date Particular No. of receipt cheque, Bill/Challan Folio Debit Rs. Credit Rs. Balance Rs. Signature

Sample Forms
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CAS ACCOUNT (EXPENDITURE) H

Name of Department Sub-head of Expenditure Date Particular No. of receipt cheque, Bill/Challan Folio Debit Rs. Credit Rs. Balance Rs. Signature

Contd
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BANK ACCOUNT LEDGER

Dr Side Date Challan No. & Date Head of Account Particulars Folio of Income Debit Rs. Signature

Cr Side Date Cheque Head of Voucher Folio No. and Account No. No. Name of Bank Particulars Credit of Rs. Payment Balance Signature Rs.

Contd
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CONT R ACT OR S ACCOUNT E OF CONT R ACT OR -------NAM

O n Account of ---------C o n tr a c t N o . --- -----D a te P a rtic u la rF o lio D e b it R s . C re d it R s B a la n c e S ig n a tu re . R s.

Contd
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S A E E TO IN O EA D X E D U EF RT EP R D T T MN F C M N E P N IT R O H E IO

Nm o a e f in o e cm H a /S b ed u Ha ed ite m 1 2 3 S o o n T ta o o l f E ch H a a ed G n T ta ra d o l Nm o a e f E p n itu x e d re H a /S b ed u Ha ed ite m 1 2 3 S o o n T ta o o l f E ch H a a ed G n T ta ra d o l

In o e cm d rin th u g e mn o th

P v u re io s in m co e

T ta in m o l co e

Bde ugt A ca n llo tio

R m rks e a

E p n re x e ditu d rin th u g e mn o th

P v u re io s E p n itu x e d re

T ta o l E p n itu x e d re

Bde ugt A ca n llo tio

R m rks e a

Contd
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ST A T E M E N T O F A SSET S A N D L IA B IL IT IE S FO R T H E P E R IO D

Nam e of A s s e ts L ia b i s litie R e m a rk s D e p a r tm e n t Head P r e v io u A c q u ir e T o ta lP r e v io u In c u r r e d o ro ta l s d s T S u -H e a d B a la n c eo r b R s . B a la n c eD is c h a r g e da la n c e B Ite m & d e p a r te d A s s e ts in th e p e r io d

contd
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These forms are in accordance with the PLGO 2001, but practically certain books are not prepared and maintained by the Tehsil Municipal Administration. The double entry system of accounts is not maintained by the Tehsil Municipal Administration

TMA Bahawalpur city


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General Cash Book Income side Date No. of receipt Challan Name of payee Particulars of receipts Amount Daily total Remittances to treasury No. of and amount date of Challan

Expenditure side Date Name of payee No. of payee No. of Cheques Particulars Amount of payment Daily total Closing balance Initials of the chairman

Cash Book Performa

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DDO Cash Book Income side Date No. of receipt Challan Name of payee Particulars of receipts Amount Daily total Remittances to treasury No. of and amount date of Challan

Expenditure side Date Name of payee No. of payee No. of Cheques Particulars Amount of payment Daily total Closing balance Initials of the chairman

DDO Cash Book

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Log Book

Log Book
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Stock R egister

Item Q uantity%age To tal P urchaseConditio nPurpo se Date o fSign of Date of N am e am ountDate at the of passingsecretary a rding disc date o f Purchasethe purchase accept ance

Stock Register
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PAY BILL T E H SI L M U N I CI P A L A DM I N I ST R A T I ON
Sub -Head_ _ _ _ _ _ _ _ _ _ Item_ _ _ _ _ _ _ Budget Allocation_ _ _ _ _ _ _ Already Paid Amount of this Bill
Name and Name Pay(Personal Allow ances Total Section of of or Special) incumbentPost Deductions et N Total of Amount Each Payable Remarks

Rs.

Ps.

Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps.

Pay Bill
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