7. Accounting Records

1. The accounting centers will maintain the following accounting records.
List of books of accounts to be maintained by Accounting Centres
A.  Primary Books of accounts

Sr.No

Name of the record to be maintained

BDS Accounting centres

Non BDS Accounting Centres (Tally)

A.1

Cash Book

As per prevailing Govt. accounting system

would be automatically generated by Tally Software

A.2

Bank Book

As per prevailing Govt. accounting system

would be automatically generated by Tally Software

A.3

General ledger ,  BRS, Trial Balance.

N.A

would be automatically generated by Tally Software

B.  Secondary Books of Accounts  

Sr.No

Name of the record to be maintained

BDS Accounting centres

Non BDS Accounting Centres (Tally)

B.1

Register of Cheques and Bank drafts received

As per prevailing Govt. accounting system

should be maintained as given in Annexure 1

B.2

Cheque issued / bank draft issued  register

As per prevailing Govt. accounting system

should be maintained as given in Annexure 2

B.3

Bill Register- Pending and paid 

As per prevailing Govt. accounting system

should be maintained as given in Annexure 3

B.4

Stock register

As per prevailing Govt. accounting system

should be maintained as given in Annexure 4

B.5

Advances Register

As per prevailing Govt. accounting system

Advance subsidiary ledger will be generated by Tally

B.6

Grants Sanction and expenditure register

As per prevailing Govt. accounting system

should be maintained as given in Annexure  6

B.7

Fixed asset register

As per prevailing Govt. accounting system

should be maintained as given in Annexure 7.

B.8

List of ICB/ NCB / Local contracts

Should be maintained as given in Annexure 8

Should be maintained as given in Annexure 8

B.9

Beneficiary Contribution Register

Should be maintained at DDR level as given in Annexure 9

N.A

B.10

Register of payments to contractors

Should be maintained at DDR level as given in Annexure 10

Subsidiary ledgers of contractors will be maintained in

Dept/Cell: 
Finance