Académique Documents
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Presented By
Muhammad Waqas Master 05 Click to edit
subtitle style
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About TMA
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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
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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
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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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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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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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
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
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
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
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
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
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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
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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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