00

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 1601- 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 Amount Withdrawn -20,000/-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 - 2515-Panchayati Raj Programmes
 Minor Head - 103- 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. 18000/-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
Debit - MGNREGS- Labour Unskilled – Rs. 22,000/-
Credit – MGNREGS – Civil Advances – Rs. 20,000/-
Credit – Bank – Rs. 2000 /-
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. 2000 by cheque to
Mr. S K Mishra for over expenditure.

11. Payment of Advance of Rs. 15000/- 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. 15000/- 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 -0049-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. 15000/- 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 - 0206-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 - 0702-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).