Formats

� Grain golas / Co-operative societies
are to be added in receipt side.
This has been reflected in receipt major heads from
0049 to 0851
• Grants-in-aid receipts
Grants from Central Government Schemes, State
Government Schemes and other institutions are to be added
under grant –in –aid receipt head i.e. 1601.
• Capital Account receipts
Capital receipt includes income generated out of selling
assets that have long term value. Capital receipt also
includes market loan and external loans. Capital receipts is to
be added under capital account receipt head i.e. 4000.
B) Expenditure
Payment register shall be maintained basing on payment /
expenditure incurred under
� Revenue Expenditure
� Capital Expenditure
� Revenue Expenditure
Revenue Expenditure is an expenditure other than capital
in nature being matched against the revenue.
� Capital Expenditure
Capital Expenditure is the expenditure incurred by the PRIs
towards creation of capital assets out of the funds earmarked
for it.
5.5 Format – II Consolidated Abstract register
♦ The consolidated abstract registers for receipt or payment are
the registers derived from monthly receipt and payment
accounts. At the end of each month the total receipt and
payment is to be posted to monthly receipt and payment
account. The monthly figure is to be added to progressive total
and figures up to the end of the current month can be worked
out in the consolidated abstract register.
- 20 -