Accounting

Basis of Accounting

Accounting shall be done on cash basis i.e. a transaction shall be accounted for at the time of receipt or payment only. The books of account for the project shall be maintained on the double entry system. The accounting period followed shall be the financial year starting from 1st April till 31st March.

Accounting Books and Records 

The following forms and registers shall be maintained by each society:

• Cash/Bank book (for recording transactions relating to the receipt and payment of cash and/or from the bank)
• General ledger (account head-wise summary of transactions). Accounts Books can be maintained on PFMS/Tally software hence we can attain reports automatically.
• Journal and register of bank reconciliation.
• Petty cash book (for record of receipt and payments from petty cash balances withdrawn from bank for the meetings and day-to-day small expenses of the society
• Stock registers for consumables and printed materials
• Fixed assets register. 
• Advances register
• Expenditure Control Register (containing approved budget estimates against the annual action plan and expenditure incurred under each head of account)
• Record of Audit and register of settlement of Audit objections.
• Record of utilization certificates received from NGOs 
   

Accounting Centers under NTEP

The accounting centers are the offices where the basic accounting in respect of expenditure is carried out. These centers are responsible for maintaining the books of accounts, opening and operating bank accounts etc.  The Accounting Centers for the Programme shall be as follows: Central TB Division (CTD), The State TB Cell (STC) , The District TB Centre (DTC)

• Note-: (State Training cum Demonstration Centre (STDC), National Task Force (NTF), Zonal Task Force (ZTF), State Task Force (STF), TB Units (TUs) etc.  are not accounting centers)