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