CHART OF ACCOUNTS

wnmv‡ei ZvwjKv/†nW Ad GKvD›Um/wnmv‡ei UvB‡Uj (Chart of Accounts or Head of Accounts or Accounts Title)-
GmwWwm Zvi wnmve e¨e¯’vcbv cwiPvjbvi †ÿ‡Î  mKj Avq-e¨q mg~n  mwVK LvZ Abyhvqx ‡`Lv‡bvi Rb¨ wb‡Pi wba©vwiZ Chart of accounts e¨envi Ki‡e| ms¯’vi Pjgvb mKj Kg©m~Px/cÖK‡íi wnmve iÿK Avw_©K cÖwZ‡e`b cÖ¯ÍZKvjxb GB wba©vwiZ Chart of accounts Abymib Ki‡e  hv‡Z mgwš^Z cÖwZ‡e`b cÖ¯‘‡Zi †ÿ‡Î †Kvb mgm¨v bv nq| B‡”Q Ki‡jB ‡KD GB Chart of accounts cwieZ©b Ki‡Z cvi‡e bv| †KejgvÎ wbe©vnx cwiPvj‡Ki Aby‡gv`b ¯^v‡c‡ÿ Chart of accounts ms‡hvRb-we‡qvRb Kiv hv‡e|


01. GmwWwmi e¨‡qi LvZ mg~n (Chart of Expenditure)-
SL
Chart of Accounts
e¨vL¨v
1
Advertisement
mKj ai‡bi we½vcb, mvBb‡evW©, e¨vbvi, †cbv msµvšÍ LiP
2
Audit Bill
Af¨šÍwib AwWU wej cÖ`vb
3
Bank and DD/TT Charge
e¨sK cwiPvjbv msµvšÍ mKj ai‡bi LiP
4
Bedding
weQvbv, Pv`i, †jc-evwjk,‡ZvlK BZ¨vw`
5
Case
gvgvjv-‡gvKvÏgv
6
Computer Accessories
Kw¤úDUv‡ii LyPiv ev m¤ú„³ hš¿vsm †hgb, e¨vUvwi,gvDm.wK‡evW©,Gw›UfvBivm, g‡Wg mn wewfbœ B›Uvi‡bU Uzjm|
7
Center Room
‡K›`ª Ni
8
Crockeries
nvwi-cvwZj, _vjv-evmb, NwU-evwU BZ¨vw` ˆZRmcÎ mg~n
9
Donation & Charity
mKj ai‡bi Pv`v I `vZe¨
10
Diabetic Strip 
WvB‡ewUK cixÿv
11
Education Program
wkÿv Kvh©µg msµvšÍ mKj ai‡bi LiP
12
Electric Bill
we`¨yr, wWm, cvwbi wej
13
Entertainment
mKj ai‡bi Avc¨vqb wej
14
Fuel Cost
‡K‡ivwmb, wW‡Rj,†c‡Uªvj, gwej,Kqjv,M¨vm µq msµvšÍ wej
15
Honorarium
‡h‡Kvb ai‡bi m¤œvwb cÖ`vb
16
Interest on Savings
mKj ai‡bi m‡qi jvf cÖ`vb
17
Income Tax
Avq KZ©b
18
Interest on MVS
m‡qi jvf cÖ`vb
19
Interest on Term Deposit
m‡qi jvf cÖ`vb
20
Meeting & Conference
mKj ai‡bi mfv-mgv‡ek
21
Miscellaneous Expense
‡h mKj LvZ GB ZvwjKvq  bvB
22
Medical
wPwKrmv
23
Mobile Bill
‡gvevBj wej
24
Newspaper Bill
Le‡ii KvMR/g¨vMvwRb
25
Office Rent
Awdm fvov
26
Office & Night Gird
bvBUMvW©/Awdm QzwUKvjxb cvnviv`vi
27
Picnic
ebfRb
28
Processing Fee A-Card
G-KvW© n‡Z Avq
29
Printing & Stationary
mKj ai‡bi Qvcv mvgMÖx, KvMR I ¯^í †gqv`x wRwbm-cÎ †hgb, Kvwj-Kjg,K¨vjKz‡jUi,dvBj,÷¨vcjvi †gwkb,†¯‹j,wcb,MvWvi, cv‡gwkb, †ccvi I‡qU BZ¨vw`
30
Relief & Rehabilitation
Îvb I c~Y©evmb
31
Registration Fee
wewfbœ †iwR‡÷ªkb wd
32
Repair & Maintenance
mKj ai‡bi †givgZ,Awdm cwi”QbZv msµvšÍ Kvh©µg I gvjvgvj
33
Salary and Bonus
wewfbœ Kg©m~Pxi ‡eZb I fvZv cÖ`vb
34
Sanitation
cqwb¯‹vmb msµvšÍ
35
School Rent
¯‹zj fvov
36
Static Clinic
wK¬wbK
38
Satellite Clinic
wK¬wbK
40
Software Maintenance
mdUIq¨vi cwiPvjbv msµvšÍ LiP
41
Service Charge Payment to PKSF
wc‡KGmGd‡K mvtPvt cÖ`vb
42
Service Charge Payment to BANK
e¨vsK F‡Yi wecwi‡Z mvtPvt cÖ`vb †evSv‡e
43
Telephone & Postage & Internet
‡Uwj‡dvb, WvK, Kzwiqvi, B›Uvi‡bU wej
44
Training
mKj ai‡bi cÖwkÿb Ges cÖwkÿY msµvšÍ mKj LiP
45
Traveling Allowances
mKj ai‡bi ågb I ågb msµvšÍ LiP
47
Vaccination
Mevw` cïi wUKv cÖ`vb
48
Vehicle Insurance
hvbevnb BÝy‡iÝ
49
Vermicomposting
‡Kv‡Pv mvi
50
Live Stock
Mevw` cï msµvšÍ

02. GmwWwmi Av‡qi LvZ mg~n (Chart of Income)-
SL
Chart of accounts
e¨vL¨v
1
Accommodation Rent
‡M÷ nvDR Ges †Uªwbs iæg n‡Z mxU fvov cÖvwß
2
Bank Interest Received
e¨sK †_‡K cÖvß ‡h †Kvb ai‡bi jvf
3
Bank Interest Received (FDR)
GdwWAvi †_‡K cÖvß ‡h †Kvb ai‡bi jvf
4
Diabetic Test
WvB‡ewUK cixÿv
5
Grant
`vZv‡`i KvQ †_‡K cÖvß †h †Kvb ai‡bi Aby`vb
6
Health Card
mv¯’¨ KvW© weµq
7
Member Admission Fee
m`m¨ fwZ© wd
8
Miscellaneous Income
cyivZbKvMR/gvjvgvj, Ae‡jvcbK…Z FY I Zvgvw` m‡qi  UvKv BZ¨vw` mn †h mKj Av‡qi LvZ bvB|
9
Notary & MVS Fine
‡bvUvwi Ges GgwfGm Gi dvBb
10
Processing Fee A-Card
G-KvW© n‡Z Avq
11
Reimbursement
c~b©fib
12
Service Charge Income from Loan
gvV ch©vq n‡Z Avv`vqK…Z mvtPvt
13
Service Charge of Motor Cycle Loan
gUi mvB‡Kj F‡bi mvtPvt
14
Service Charge of House Loan
M„nF‡bi mvtPvt
15
Service Charge of PF Loan
wcGd F‡bi mvtPvt Av`vq
16
Sale of Loan Pass Book
FY I mÂq cvk eB weµ‡qi UvKv
17
Sale of Loan Agreement From
FY Pzw³cÎ weµq
18
Sale of Group Pass Book
`jxq cvk eB weµq
19
Sale of Loan Application Form
FY Av‡e`b cÎ weµ‡qi UvKv
20
Sale of MVS Pass Book
FY I mÂq cvk eB weµ‡qi UvKv
22
Sale of Regulation Register
nvwRiv LvZv weµ‡qi UvKv
23
Sale of Savings Refund Form
mÂq †diZ cÎ weµ‡qi UvKv
25
Land Lease
Rwg eM©v/Brviv n‡Z Avq
26
Over Head Cost
wewfbœ cÖKí n‡Z cÖvß Avq
03. GmwWwmi m¤ú` mg~n (Chart of Assets)-
SL
Properties & Assets
e¨vL¨v
1
Current Assets
PjwZ m¤ú` mg~n
2
Loan Outstanding
ÿzz`ªFY Kvh©µ‡gi m`m¨‡`i Kv‡Q cvIbv Fyw¯’wZ
3
Bicycle Loan
evBmvB‡Kj FY
4
Motor Cycle Loan
gUimvB‡Kj FY
5
Salary Advance
Kwg©‡`i †eZb AwMÖg
6
Office Rent Advance
evwo fvov eve` AwMÖg
7
Others Advance
wewea AwMÖg
8
House Loan
uRwgµq/M„n FY
9
PF Loan

9
Misappropriation
Kwg© KZ…©K A_© AvZ¥mvr
10
Fixed Assets
¯’vqx m¤ú` mg~n
11
Air Condition
Gqvi KwÛkb
12
Computer
Kw¤úDUvi, j¨vcUc, wcÖ›Uvi mg~n‡K †evSv‡e
13
Fridge
wd«R
14
Furniture
mKj ai‡bi AvmevecÎ mg~n
15
Generator
‡Rbv‡iUi
16
Land
Rwg
17
Telephone & Mobile
‡Uwj‡dvb I †gvevBj
18
Television
‡Uwjwfkb/gwbUi
20
Vehicle
hvbevnb
21
Photocopy Machine
d‡UvKwc †gwkb
22
Projector/Camera/CC Camera
‡cÖv‡R±i
23
Software
ms¯’vq e¨ewnZ Pjgvb mdUIqvi
24
Building
GmwWwmi wbR¯^ wewìs mg~n
25
Investment (FDR)
wewb‡qvM mg~n-
26
FDR( Savings)
mÂq Lv‡Z 10% wewb‡qvM
27
FDR (Reserve Fund)
msiwÿZ Znwej eve` 10% wewb‡qvM
28
Closing Balance
mgvcwb Znwej
29
Cash in Hand
nv‡Z bM`
30
Cash at Bank
e¨sK w¯’wZ

04. GmwWwmi `vq mg~n (Chart of Liabilities)-
SL
Capital Funds & Liabilities
e¨vL¨v
1
Capital Fund
µgc~Äf~Z Znwej †evSv‡e
2
Provision
mwÂwZ mg~n
3
Electric Bill
we`¨yr wej
4
MVS interest
GgwfGm
5
Office Rent
evwo fvov
6
Salary
‡eZb
7
Savings Interest
mÂq
8
LLP
FY mwÂwZ
9
Fund AC HO
cÖavb Awd‡mi mv‡_ kvLvi †jb‡`b mg~n
10
Fund AC PKSF
PKSFGi Kv‡Q GmwWwmi `vq mg~n
11
Fund AC BANK
BANK mg~‡ni Kv‡Q GmwWwmi `vq mg~n
12
Savings Fund  HO for FDR
kvLv KZ…©K cÖavb Awmgd‡m mÂq  FDR Kivi Rb¨ †cÖib
13
GF Fund  HO for FDR
kvLv KZ…©K cÖavb Awd‡m MÖvPzBwU  FDR Kivi Rb¨ †cÖib
14
PF Fund HO for FDR
kvLv KZ…©K cÖavb Awd‡m fwel¨ Znwej FDR Kivi Rb¨ †cÖib
15
RF Fund HO for FDR
kvLv KZ…©K cÖavb Awd‡m msiwÿZ Mnwej FDR Kivi Rb¨ †cÖib
16
Fund AC Savings
m`m¨ mÂq Znwej
18
Insurance Fund
m`m¨ exgv Znwej
19
Insurance Premium
g„Z¨yKvjx myweav
20
Welfare Fund
m`m¨ Kj¨vb Znwej


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