draft - software operations manual - karnataka … · government of karnataka directorate of...

GOVERNMENT OF KARNATAKA DIRECTORATE OF MUNICIPAL ADMINISTRATION

e-Gov Financialse-Gov Financials

Draft - Software Operations ManualDraft - Software Operations Manual

Municipal Reform CellMNSMC, 6TH FLOOR , NORTH BLOCK, 1-4 IT PARK

RAJAJINAGAR INDUSTRIAL ESTATE, BANGALORE-10

Version – 2..1.1

1

Document Version HistoryVersion Date Author Comments1.0 12/6/2006 Tara Bevinje (IPE)

Krishna Rupanagunta (eGov)Original Document

1.0.1 13/10/2006 Krishna Rupanagunta (eGov) Create/modify/view detailed codeBank Reconciliation Statement

1.0.2 21/11/2006 Elzan Mathew(eGov) General changes 2.2 25/04/2009 Sheela .S (KMDS) General Changes2.0.3 20/05/2009 Sheela .S (KMDS) Reports and receipts changes2.1.0 20/05/2009 Sheela .S (KMDS) Bank Reconcilation Module and Changes

AMENDMENT HISTORY

Issue Date AffectedPages

Section / Para No. BRIEF DESCRIPTION OF AMENDMENT

Rel 2.2

Rel 2.0.3 20/2/09 P – 43,46 Ch – 6 (4) Display of bill number in MIS report, Cancel work orderP – 56 Ch – 7 (4) Cancellation of voucherP – 63 Ch – 8 (2) Miscellaneous receipts Accept payee information for cheques P – 111 Ch –

15(9,10)Difficult to view in cheque in hand report

Rel 2.1.0 20/5/09 P – 12 Ch – 2 Version number to display in application P – 25,41,46 Ch – 6 (1)(2)

(4)Error in chart of accounts, Error in tax setup (modify setup), Tab index – procurement orders.

P – 57,63 Ch – 8(1)(2) Property Tax receipt –help link, Modify Miscellaneous receiptP – 82, 91 Ch – 10 (2)

(3)Cash payment – view payment search filter not working, Salary payment provide others option.

P - 94 Ch – 11 Journal VoucherP – 100-103 Ch – 13 New Chapter included – Bank Reconciliation ModuleP – 105, 106, 109, 116

Ch – 14 Balance Sheet was not as per KMF No.77, Income and Expenditure Report, Trial balance should show the inactive codes and difference in Dr. and Cr., Opening Balance Report.

P – 117, 119 Ch – 14 Included MIS ReportRel 2.1.1 17/11/2

009P – 57 Ch – 8 Modify property tax receipt

P – 93 Ch – 11 Journel vocher screen displayP – 106 Ch – 14 Income and Expenditure account, Balance sheet not as per KMF No.77P – 68 Ch – 9 Modify bills to have net amount

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Table of Contents

Chapter 1: Introduction..................................................................................................5 Chapter 2: General software features..........................................................................6 The platform....................................................................................................................6

Navigation ...............................................................................................................................7Short-cut Keys........................................................................................................................7Working on multiple windows...............................................................................................7Selection from drop-down lists ..............................................................................................8Screen help.............................................................................................................................9Voucher Numbering.............................................................................................................10Built-in calendar ..................................................................................................................11

Chapter 3: System Overview.......................................................................................12Logging in ..............................................................................................................................12

Chapter 4 Set-up............................................................................................................16Funds.......................................................................................................................................16Function..................................................................................................................................17 .................................................................................................................................................18Modification of ULB detail can be done by clicking on the modify button on the enquiry screen and fill up the details as required for the fields shown in the above table..........................................................................................................................................19

..........................................................................................................................................20 Chapter 5: Processing ..................................................................................................21

Financial Year.........................................................................................................................21Opening Balance....................................................................................................................22Close Period............................................................................................................................23

...........................................................................................................................................24 Chapter 6 : Masters......................................................................................................25

Chart of Accounts..................................................................................................................26Account Code Creation.........................................................................................................27Create/View/Modify Detailed Code......................................................................................30

ADDBank................................................................................................................................33Masters: Collection Related .................................................................................................36

Code Screen Mapping...........................................................................................................36Tax Set-up............................................................................................................................39Set-up cheque in Hand/Cash-in-Hand.................................................................................42Collection/Payment Points...................................................................................................42

Contractors/suppliers bills related masters ......................................................................43Supplier/Contractor Master.................................................................................................44Procurement Orders.............................................................................................................45

Masters-Others.......................................................................................................................47Accounting Entity................................................................................................................47Financing Source..................................................................................................................51Department..........................................................................................................................52

Chapter 7 : Accounting of Transactions...................................................................53Modify transactions...............................................................................................................54

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Reverse transactions..............................................................................................................54Voucher confirmation............................................................................................................55Voucher Cancellation............................................................................................................56Property Tax Receipts............................................................................................................58

Property Tax Collection...............................................................................................59Miscellaneous Receipts..........................................................................................................61Reverse Receipts.....................................................................................................................64View Receipts.........................................................................................................................66

Chapter 9: Bill Accounting..........................................................................................69Contractor Bill........................................................................................................................69Supplier Bill............................................................................................................................72Salary Bill................................................................................................................................75

Chapter 10: Payments...................................................................................................80Bank Payments.......................................................................................................................80Cash Payments.......................................................................................................................82Sub – ledger Payments..........................................................................................................85Advance Payments................................................................................................................85Pay Supplier/Contractor:.....................................................................................................87

Chapter 11: Journal Proper..........................................................................................91Create Journal Proper............................................................................................................92

Chapter 12: Contra Entries...........................................................................................95Cash Deposit...........................................................................................................................95Cash Withdrawal...................................................................................................................96Bank to Bank Transfer...........................................................................................................98

Bank statement Entries not in Bank Book.............................................................101 .........................................................................................................................................101 Chapter 14 : Reports....................................................................................................103

Financial Statements............................................................................................................103Accounting Records.............................................................................................................106

Sub-ledger....................................................................................................................1131. Statement of outstanding Liability ..................................................................... 117 Function wise Income/expenditure subsidiary register......................................118 Register of Advance....................................................................................................119 .........................................................................................................................................119 Dishonored Cheques report......................................................................................119 .........................................................................................................................................119 Chapter 15: System Administration........................................................................120

Role Definition......................................................................................................................120Administration Setup..........................................................................................................120

Administrative Boundary Definition.................................................................................121Department Definition.......................................................................................................121User Definition...................................................................................................................122

Role-based Access Control..................................................................................................123Role-Screen mapping..........................................................................................................124Rule Definition...................................................................................................................124

Chapter 16: Deductions Module..............................................................................128 Scope .............................................................................................................................128

Setup/Masters......................................................................................................................128Party Type..........................................................................................................................128

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Document Type..................................................................................................................129Recovery Masters...............................................................................................................130

Application of Recoveries...................................................................................................134Remit Recovery....................................................................................................................135Generate Party-wise Remittance Report...........................................................................139Cheque Printing- Set up Master.........................................................................................140

Chapter 1: Introduction

eGov Financials is accounting software developed exclusively for urban local bodies. The focus of

this software is to make accounting simple, and make it possible for the staff at ULBs to maintain

the accounts of the ULB without the need to have advanced knowledge of double entry

accounting system. Special screens are provided for repetitive transactions such as Property tax

receipt, other taxes receipt, contractors/suppliers’ bill accounting, contractors/suppliers’

payment etc where the entries passed are similar within the voucher type. The User fills up the

fields provided in the screen from the voucher. On submitting the voucher, double entry is

passed at the back end. The advantage of the system is that the person entering the vouchers

need not have advanced knowledge of debits and credits. There is also a “journal proper” screen

which requires debit and credit entries, for transactions of general nature.

The other advantages of the Application are:

• It is compatible with the KMAM, and uses the chart of accounts prescribed in KMAM. The

ULBs have the option to add detail level account codes wherever a more detailed level reporting

is required.

• Financial Statements and other reports are generated in the formats which are prescribed in

the Accounting Manual, with schedules. It also generates other reports required by ULBs such as

budget variance report, Fixed Assets Register etc, and these reports are available at any point of

time during the year.

• It enables multi-ULB accounting. The Super-user at the State-level can access the accounts of

all the ULBs within the State, and get on-line reports in real-time. Master data which are

common to all ULBs, such as Funds, functions, chart of accounts (up to sub-minor code level),

TDS rates, depreciation rates etc can be set-up at the State-level, to maintain uniformity across

ULBs.

• An extension of multi-ULB accounting may be state-level consolidation of ULB accounts, and

comparison of the financial performance of different ULBs.

• The Bank Reconciliation feature allows on-line bank reconciliation. The “Bank Reconcile”

screen gives the un-cleared entries at any point of time. On giving the “clearing date”, the balance

as per bank statement gets updated, and the cheque goes out of the list of un-cleared cheques.

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There is also a bank entry screen, from where the user can pass entries from the bank statement,

to update the bank book.

Chapter 2: General software features

The platform

eGov Financials is part of the Integrated Municipal e-governance Application suite developed by

eGovernments Foundation. The figure below shows the full integration of all the modules. All the

modules are developed as web-based applications and can be accessed over the internet using a

web-browser. This has the following advantages:

Ease of Installation: Since the client machine needs to have only the web ubiquitous web

browser, no software installation is required on the client machines.

Multi-user, Integrated Database System: The architecture and application design is built

ground up for usage by multiple users who might be located geographically in different

offices. All the users in the system have a same view of the system in real time.

Integration Platform: eGov Financials is part of an Integrated Architecture that brings

together all the departments within a ULB into a common information platform.

Proactive Information Disclosure: Availability of the data on an internet platform allows for

easy integration into a proactive information disclosure platform (eg city websites),

providing for an easy implementation of the Right To Information (RTI) Act.

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Navigation

Short-cut KeysThe user can navigate around the Menu Tree by clicking the mouse. The menu tree itself can be

configured for each role and only the relevant screens can be enabled for a user. Once the user is

in a screen, she can either use mouse clicks or tab button to move from one field to another. The

following special keys are enabled for ease of data entry:

Keystroke ActionF2 Add a new row for debit/credit transaction in any of the transaction gridsAlt+X Close a window/For going to previous windowAlt+S Save and close the windowAlt+N Save and opens a new windowAlt+C CancelAlt+G To show the GL EntryAlt+A Add a recordAlt+M Modify a record

Working on multiple windowsThe application works in a web-browser window (Internet Explorer) and allows the user to open

multiple windows at a time. From the main menu screen, the user can open a new window using

the Ctrl+N key (alternatively: File -> New -> Window). This helps the user in accessing

information from other screens or modules while working on a particular screen or module.

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For example, while making payment to a contractor from the Sub-ledger payment screen, the

user may want to verify the balance due to the contractor. Keeping the Sub-ledger Payment

screen open, he can go to the contractors account in the sub-ledger, verify the balance, and go to

the Sub-ledger payment screen, and make the payment. A screen, once opened, remains open till

the user closes it.

Selection from drop-down lists The Application provides drop-down lists wherever possible, allowing the user to select from the

lists. For example, in the Contractors bill accounting screen, the field for “Contractor” gives a

drop-down list of all contractors from where the user can select the contractor. Once the

Contractor is selected, “work order number” gives a drop-down list of the work orders issued to

that contractor.

Drop-down lists are of two types:

This is used when the list of drop-down options is not very long

(e.g. list of Open Work Orders against a Contractor)This is used when the list of drop-down options is long. This pops

up a smaller search window. Here we have the facility to filter the

data based on the value entered in the Text box. This is been

implemented in the Account Code list in all the screens.

On clicking on , a pop-up screen appears for searching for the relevant values.

Sort Order:

Code: Sorts by code

Description: Sorts by Description (this is the default)

Filter:

Left: Search for the sub-string from the left of the string

Within: Search for the sub-string within the string

Right: Search for the sub-string at the trailing end of the string

Description:

String (full text or sub-string) on which search is to be executed.

Click on for the search to be executed. All the valid results are returned by the system.

The user can select on the desired record and that will be copied on to the transaction screen.

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The account code field in specific transaction screens displays the account codes relevant for the

screen. This feature provides the user with need-based information, and reduces the chances of

mistakes being committed by the user. This is setup using the Code-Screen Mapping feature.

Screen helpAll transaction screens are provided with a button on the top-right corner (see below) that takes

the user to the screen level help.

On clicking the help button, the help window pops up (see below) which provides the user with

an overview of the screen as well as help with all the fields on the screen.

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Voucher NumberingThe Application allows for Voucher Numbers to be entered by the user on each voucher. In

addition, the system generates an internal number (CG or Computer Generated Number). These

are the numbers by which the voucher is stored in the system and they can be used by the user to

retrieve the voucher for reference at a later point in time.

The manually assigned voucher numbers are based on the following rules:

The first letter identifies the Fund to which the Voucher belongs. This identifier is assigned on

the Fund as part of Setup.

The second letter identifies the type of voucher. The options are: Receipts, Payments, Contras,

Journal Vouchers.

These two letters are followed by a number (up to 10-digits).

The voucher uniqueness (for both Manual and CG Numbers) is established for each Financial Year

and Voucher Type. The CG Number is re-set to 00001 at the beginning of each Financial Year.

On successful completion of a transaction, the user gets the message: ‘Transaction Successfully

executed’ along with the following information:

Voucher number entered by the user

CG Number generated by the system

In case of a system error, it is recommended that the user record the error message and convey the

same to the support desk for faster resolution.

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Built-in calendar The system uses a built-in calendar to validate the voucher date on each transaction. The

following conditions are checked by the system:

1. The voucher date CANNOT be in the future. However, dates in the past are allowed.

2. The voucher date must belong to an Open Financial Year. Also the voucher date should

not be under a closed period. Financial Years are setup under the Processing Setup.

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Chapter 3: System Overview

Logging in eGov Financials is a web-based application accessed from the Internet Explorer. The system can

be accessed either by typing the web-page in the browser or accessing the site from the city

website. On typing the address in the internet explorer, the login page will appear as under :

On entering the user-id/password, the system validates the information and if successful, the

application home-page is brought up. The screen is divided into three major parts:

1. The Header Section which shows the following:

a. The ULB Details

b. ‘Home’ which brings the user back to the main screen from any screen.

c. ‘Logout’ which logs the user out of the system.

2. Menu Tree Section: This lists the menu in a tree form. The actual contents of the tree are

populated based on the Role assigned to the user (see the section on Role Based Access

Control). eGov Financials is a fully menu-driven Application, with a multi-level menu

structure which allows the user to select an option in the menu and go to the next lower

level with each selection.

3. Summary Data about the ULB in the form of pie-charts, generated in real-time. This

snapshot is taken at the time when the user logs into the system and gives a quick

summary of the expenditure/income patterns for the ULB.

a. Summary Expenditure: Actual Expenditure incurred for the current financial

year along-with % share of the total expenditure for the ULB, grouped by minor-

code

b. Summary Income: Actual Income incurred for the current financial year along-

with % share of the total income for the ULB, grouped by the minor-code.

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The full list of menu options is shown below. The actual list of options is actually driven by the

Role assigned to the User-ID. If a user needs an extra menu option, she needs to request the same

with the System Administrator.

Transactions Receipts Property Tax collectionsMiscellaneous ReceiptView ReceiptsModify ReceiptsReverse Receipts

Bill Accounting Contractors’ BillsSuppliers’ BillsSalary BillsView BillsModify BillsReverse Bills

Payments Bank PaymentsCash PaymentsAdvance PaymentPay Supplier/ContractorSalary PaymentsView PaymentsModify PaymentsReverse Payments

Journal Proper Create Journal ProperView Journal Voucher

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Modify Journal VoucherReverse Journal Voucher

Contra Entries Cash DepositCash WithdrawalBank to Bank TransferCheque DepositView Contra entriesReverse Contra EntriesModify Contra Entries

Bank Reconciliation Module

Reconcile with BankReconciliation SummaryDishonored chequesBank statement Entries – not in Bank BookDishonored cheque Report

Cancel VouchersApprove Vouchers

Reports Financial Statements

Balance SheetIncome & Expenditure StatementReceipt and Payment report

Accounting Records

Trial BalanceCash Book Bank BookJournal BookGeneral LedgerSub-ledgerDay BookSub-ledger ScheduleOpening Balance ReportCheque in Hand ReportCheques received

MIS Reports Contractor/Supplier ReportCheque issue RegisterReceipt RegisterBank TransactionStatement of outstanding liabilityFunction wise IE Subsidiary RegisterRegister of AdvanceDishonored Cheques Report

Master Charts of Accounts

Add BankAdd/Modify Branch and Modify BankCreate/Modify/View Detailed Code

Code screen MappingUser-defined CodesTax set-upSource of financingCollection/Payment PointTax setup EnquiryProcurement Orders Create Procurement Order

Modify Procurement OrderView Procurement Order

Supplier/Contractor Create Supplier/ContractorModify Supplier/ContractorView Supplier/Contractor

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Set-up Cheques in Hand/cash in HandAccounting Entity

Processing Financial YearOpening BalanceClose Period

Set-up FundsFunctionsULB DetailsReport Schedule Mapping Create Report schedule

View/Modify Report ScheduleAdministration Boundary Settings

Role-based AccessDeductions

Masters

Party Type Create /view/Modify Party Type Contract Type Create/view/Modify Contract

TypeRecovery

Master

Create /view/Modify Recovery

Remittance RecoveryCreate Remittance RecoveryView Remittance RecoveryModify Remittance Recovery

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Chapter 4 Set-up

Set-up consists of masters that have to be set up at Super User level for all the ULBs. This allows

a common set of attributes for gathering and reporting on data. The following items appear

under Set-up and need to be managed

1. Funds

2. Functions

3. ULB Details

4. Report Schedule Mapping

For creating/modifying an item under Set-up, the following steps have to be followed:

1. Only users with access to this menu setup can create/modify menu options.

2. Go to Menu Tree, and click “Set-up”.

3. Click the required set-up option (any one of the above items). An “Enquiry Screen” opens up,

with “New”, “Modify” and “Close” buttons. Clicking the “New” button opens up the screen

for creation of a new item under the selected option. Clicking the “Modify” button opens up

a screen for modification of the fields of a fund already created. However, once transactions

are accounted under a set-up, no modification is allowed.

FundsThis setup enables maintenance of separate books of account for different funds. For

creating/managing Funds, go to the Fund screen. The Fund Enquiry screen will appear. The

screen is provided with “New” and “Modify” buttons.

Creating a new Fund

Click “New” button to open the “Fund-New” Screen, with the following fields:

Field Nature of the field Mandatory/OptionalFund Code Numeric MandatoryFund Name Alphabetical MandatoryParent Type Selection from a drop-down

list of parent funds (funds

already created)

Optional. Selection of a parent type will

create the fund as a sub-fund (child) of a

fund already created (parent fund). Parent Code The Parent code

automatically appears once

the parent Type is selected.Identifier Alphabetical Mandatory. The Identifier appears as

prefix in all the vouchers accounted in

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the books of the Fund. Active By clicking on, the Fund becomes active, and accounting of transactions

under the fund is enabled. By clicking off, the Fund becomes inactive,

and no transactions can be accounted under the Fund. Inter Fund

Transfer Code

This code has to be given from chart of accounts of KMABR -2006

Fill up all the mandatory fields. Fill up the “Parent Type” field if the fund has to be created under

a fund category already created. A child fund (sub-fund) can be created for any fund that is

already created. For example, for creation of “Municipal Services” as a Fund Category (parent

fund) and General Fund as the child, fill the different fields in the “Funds” set up as under:

Field Municipal Service Fund General FundFund Code 1 1-01Fund Name Municipal Service Fund General FundParent Type -- Municipal Service FundParent Code -- 1Identifier GActive √ √Inter Fund Transfer Code As per chart of Accounts As per chart of Accounts

Modification of a Fund

Clicking the “Modify” button in the Fund – Enquiry screen, opens up the “Funds-Modify: screen

with modifiable fields. Clicking the “Submit” button carries out the modifications.

FunctionThe “Function” setup works the same way as the “Funds” Set-up. The “Functions-Enquiry”

screen is provided with “New” and “Modify” buttons, for creating a new function, and for

carrying out modifications.

Creating a new Function

Click “New” button to open the “Function-New” Screen, with the following fields:

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Field Nature of the field Mandatory/OptionalFunction Code Numeric MandatoryFunction Name Alphabetical MandatoryParent Type Selection from a drop-down

list of parent funds (funds

already created)

Optional. Selection of a parent type will

create the function as a sub-function

(child) of a function already created. Parent Code The Parent code

automatically appears once

the parent Type is selected.Active By clicking on, the Function becomes active, and accounting of

transactions under the function is enabled. By clicking off, the Function

becomes inactive, and no transactions can be accounted under it.

Fill up all the mandatory fields. Fill up the “Parent Type” field if the function has to be created

under a function category already created. A child function (sub-function) can be created for any

function that is already created. For example, for creation of “General Administration” as a

Function Category (parent function) and Municipal Body as the child, fill the different fields as

shown below

Field General Administration Municipal BodyFunction code 0 01Function Name General Administration Municipal BodyParent Type -- General AdministrationParent Code -- 0Active √ √

ULB Details:

The details of the ULB can be modified using the ULB details screen.

Following are the details of the fields:

Field Nature of the field Mandatory/OptionalULB Name Alphabetical MandatoryAddress AlphaNumeric MandatoryCity AlphaNumeric MandatoryPin AlphaNumeric MandatoryPhone Numeric MandatoryFax Numeric Optional

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Mobile Numeric OptionalE-mail AlphaNumeric OptionalContact Person Alphabetical OptionalNarration AlphaNumeric Optional

Modification of ULB detail can be done by clicking on the modify button on the enquiry screen

and fill up the details as required for the fields shown in the above table.

Report Schedule Mapping:

This menu is meant for mapping account codes to respective schedules of financial

statements. To create a Report Schedule click on the Create Report Schedule button .The fields

displayed are as under:

Field Nature of the field Mandatory/OptionalReport Type Choose the appropriate

report type from the list

Mandatory

Report Line

item

Choose among the list Mandatory

Description DefaultedSchedule No Schedule No shall be given

as mentioned in KMABR

2006 w.r.t report type

Mandatory

Schedule

Name

Schedule name shall be given

by referring to KMABR 2006

w.r.t report type

Mandatory

Account Code To be selected from list MandatoryDescription DefaultedOperation Less/Add to be selected for

adding and removing a

Mandatory

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particular code

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Chapter 5: Processing

“Processing” is a feature used for managing opening/closing a financial period, and

transfer balances. It has the following sub-menus under it:

Financial Year - To create a new financial year, or to modify an existing financial year.

Opening – To create opening balances for the first time when the ULB starts using the

Software.

Close period - To close a period within a financial year (Hard close/soft close). This is also

used to re-open a period within a financial year that is soft-closed.

Financial YearThe following are the steps to be followed for creating a financial year, say 2006-07

with half-yearly breaks:

a) Click New. The “Financial Year Add” Screen opens up.

b) Fill in the following fields :

Financial Year 2006-07Starting Date 1-4-2006Ending Date 31-3-2007Opening for

Posting

√

Processing

Financial year // Opening //yeRY

Closing /

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Fiscal Period

Name

Starting Date

Ending Date

I Half-Year

1-4-06

30-9-06

Fiscal Period

Name

Starting Date

Ending Date

II Half-Year

1-10-06

31-3-07

c) Click “Save & New”, if you want to open another financial year;

d) Click “Save & Close”, if you don’t want to open another financial Year.

Financial Years can be created only in a forward sequence. In other words, 2006-07 cannot be

created once 2005-06 has been created.

The system validates that the following:

1. There must be no overlap between the date ranges of financial years.

2. The must be no overlap between the fiscal periods within a financial year.

A financial year with quarterly or monthly breaks can also be created in the same

way by giving appropriate fiscal period names, starting dates and ending dates. If no

monthly/quarterly/half-yearly breaks are required, fiscal period name can be

“Financial Year”, starting date 1-4-06 and Ending Date 31-3-07.

Opening BalanceOn double-clicking this menu, the “Opening Balance Set-up” screen opens up.

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The following steps have to be followed to create opening balances:

Step No Field Name Action Required1 Fund Name Select Fund from the drop-down list2 Financial Year Select Financial Year from the drop-down list3 Type Select Asset/Liability from the drop-down

list4 Major Head Select Major Head from the drop-down list5 Minor Head Select Major Head from the filtered drop-

down list under the major code selected

above. 6 Financing Source Select from the drop-down list of financing

Source7 Account Code Select from the filtered list of account code

under the selected major and minor codes8 Account Head On selection of the Account Code, the

Account Head automatically appears in this

field.9 Accounting Entity For an account code without an accounting

entity, the words “No Entity” automatically

appears in this field. For an account code

with accounting entities, the drop-down list

of accounting entities appears, from which

the relevant accounting entity has to be

selected.10 Debit Amount/Credit amount The opening balance has to be entered in the

respective field, depending on whether the

balance is a debit balance or credit balance.11 Submit/Cancel/Close Click “Submit” to save the opening balance,

Click Cancel to cancel the entry. Click

“Close” to close the screens

Close PeriodOn clicking “Close Period” from the Processing Menu, the “Set-up Fiscal Period” Screen opens

up, with the following options:

1. Close financial Year – For Closing a financial Year

2. Re-open Date Range - To re-open a date range that was soft-closed earlier.

3. Close Date Range - To hard/soft-close a date range

4. Transfer closing Balance- To transfer closing balances

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Chapter 6 : Masters

This Menu is used at the ULB level, to create master records for repetitive transactions, so that

these repetitive transactions can be grouped together, and reported in a useful manner. Creation

of master records is done before accounting the transactions. While accounting transactions, there

is regular necessity for accessing these master values.

The masters are of three types.

a) Masters required for accounting of collections. They are:

• Tax Setup

• Collection/Payment Point

• Set-up Cheque-in Hand/Cash-in-Hand

b) Masters required for accounting creditors transactions (i.e. accounting of contractors bills and

payments). They are:

• Supplier/Contractor; and

• Procurement Orders

c) Others – Masters that are required for all types of transactions. They are :

• Chart of Accounts

Chart of Accounts

Add Bank

Add/Modify Branch and Modify Bank

Create Detailed Code

• User-defined Codes

• Source of Financing

• Accounting Entity

To create/modify a master:

From the Menu Tree, select the “Master”. The “Enquiry” screen for the master opens up, with

“Add”, “Modify” and “Close” buttons. Clicking the “Add” button” opens up the master creation

screen. Filling up the blank fields, and clicking the “Submit” button creates the master. Selecting

a code from the drop-down list in the “code” field in the Enquiry screen, and clicking “Modify”

button opens up the “Modify” screen, with modifiable attributes. Making the necessary

modifications and clicking the “Submit” button carries out the modifications to the master

selected.

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Chart of AccountsIn this Menu, the Chart of accounts is provided in a tree format. The COA structure is compliant

with the Accounting and Budgeting Rules, 2006.

The structure of the COA Tree is as under:

The left hand side of the COA screen is in the form of a tree with “Income”, “Expenses”,

“Liabilities” and “assets” as the branches. The “Major codes”, “Minor codes”, and “Sub-

minor Codes” are the sub-branches, and “Detail Codes” are the leaves.

Type

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Income Expenseseeepenses

Liabilities Assets

Major Heads Major Heads Major Heads Major Heads

Minor Heads Minor Heads Minor Heads Minor Heads

Sub-minor Heads

Sub-minor Heads

Sub-minor Heads

Sub-minor Heads

Detail Heads Detail Heads Detail Heads Detail Heads

Field Name Field Type Field Description

Group NameParent Account Name VarChar Account Code VarChar Name VarCharDescription VarChar Alternate Name VarChar Purpose Number Account detail Type Number Function Required Number Active for Posting Number Budget Check Required Number

The authorization to create or modify codes at different levels is set by Role Based Access

Control. For instance, at the ULB level, the major/minor/sub-minor codes can be modified – they

can be modified at the state level. On the other hand, the detail code can only be modified at the

ULB level and not at the State level.

Account Code CreationThe various steps to be followed for creating an account code are as under:

a) Log-in as a user with the appropriate role eg: STATEADMIN.

b) Click “Masters”

c) Click “Chart of accounts”. Two options “Chart of accounts”, and “Bank Accounts”

appear.

d) Double-click “Chart of accounts”. The options “Income”, “Expenses”, “Assets” and

“Liabilities” are displayed.

The COA Tree on the left hand side permits the user to go down the tree by a process of selection

from multiple options at each level till he reaches the required level. In other words, by clicking

at “Income”, the list of major heads under “Income” are displayed. On selection of a major head,

all the minor heads under the selected major head are displayed. This process is continued till the

level of “detail code”. The user can add a code at any of these levels, if he is authorized to do so,

by clicking on the add button on the right hand side of the screen.

For example, to add a detail code under “Income-Other Income-Miscellaneous Income-Others”,

log in with the appropriate role. Select “Income”. The major heads under “Income (1)” are

displayed on the LHS.

i.e Income – Tax Revenue (11)

Income – Assigned Revenues & Compensations (12)

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Income - Rental Income from Municipal Properties (13)

Income- Fees & User charges (14)

Income - Sale & Hire charges (15)

Income - Revenue Grants, Contributions and Subsidies (16)

Income - Income from Investments (17)

Income - Interest Earned (18)

Income - Other Income (19)

Click on “Income-Other Income (19)”. The following minor heads under the major heads “Other

Income” are displayed on the COA Tree :.

Deposits Forfeited (191)

Lapsed Deposits (192)

Insurance claim Recovery (193)

Profit on Disposal of Fixed Assets (194)

Recovery from Employees (195)

Unclaimed Refund/Liabilities (196)

Excess Provisions written back (197)

Miscellaneous Income-Others (198)

Click on “Miscellaneous Income-Others (198)”. The following sub-minor codes under the minor

head “Miscellaneous Income-Other” are displayed on the COA Tree :

Recoveries-Bank charges on dishonor of cheques (1981)

Recoveries-Law charges and court cost (1982)

Recoveries-Miscellaneous (1983)

Recoveries-Income from Educational Institutions 1984)

Recoveries-Income-Others (1985)

Click on “Recoveries-Income-Others (1985). Click the “Add” button on the right hand side.

28

The blank fields in the “Chart of accounts-Add account code” screens have to be filled up in the

following manner:

Field Type Value (Example) Account code Mandatory Field 1854Name Mandatory Field Recoveries from contractors

and suppliersAlternate Name Optional Field --Description Optional Field --Parent account Code The higher-level code (Sub-minor

code) is automatically taken from the

COA Tree.

Recoveries

Active for Posting Click “√ “ in the field to enable

posting to this field

√

Type The letter “I(Income)”, “E

(Expense)”, “L (Liability)” or

“A(Asset)” taken automatically from

the attribute appearing at major code

level.

I

Classification Select from the following options in

the drop-down list

1) Major code

2) Minor Code

3) Sub-minor Code

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4) Detail codePurpose Optional.

Select from the following options in

the drop-down list:

Contractor Deductions

Fixed Assets

Bank codes

PT Penalty code

Cess Payable

Cess Control

Property Tax Receivable

Cash-in-Hand

Cheque-in-Hand

Payable to Others

Receivable from Others

Municipal fund

Excess IE

Interfund Transfer Account


--

Function required Click “√ “ in the field to display

“Function” field in vouchers when

this account code is selected.

√

Account Detail Type Optional --On clicking “Submit” button, the account code is created.

Purpose: The system uses this mapping for internally mapping a specific account code for specific

purposes. For instance, an account code designated as PT Penalty Code will be used as the

income account to credit the penalty charged during the Property Tax Receipt.

Account Detail Type: If a type is selected for an account code, the system would create a sub-

ledger for the type selected. For instance, if Employee is selected as the Account Detail Type for

Festival Advance to Employees, an Employee is required to be selected from the Employee

master on each voucher that uses that account code. This would then enable the system to create a

sub-ledger for that party within the account code.

Create/View/Modify Detailed CodeIn addition to the screen above, a separate screen is provided for the users to create a detailed code quickly without having to navigate the account code hierarchy as shown above. On clicking the link ‘Create/Modify/View Detailed Code’ from the menu, the user is presented with a screen as shown below:

30

Here, the user can enter the detailed account code, click on Go. This displays the attributes for that detailed code.

Clicking on the button allows the user to modify the detailed code. This can be done ONLY if there are no entries posted against that code. Further, all the attributes EXCEPT the Account Code can be modified.

Clicking on the button allows the user to add a new detailed code. The screen shown below opens up:

The user must select the Parent Account code – the list of minor codes is displayed here and the user needs to select the parent under which the detailed code needs to be setup. The following table shows the values that need to be entered:

Field Type Value (Example) Parent Account code Mandatory Field 1989 Parent Account Name Display Income from HospitalsAccount Code Mandatory Field: the user can

only enter the detailed codes (ie

1989-01

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digits 5,6). The minor code is

automatically defaulted from

the parent account codeName Mandatory Field Income from hospitals -

city hospitalsDescription Optional Field --Budget Check Required Optional Field --Active for Posting Click “√ “ in the field to enable

posting to this field

√

Purpose Optional.

Select from the following

options in the drop-down list:


Fixed Assets

Bank codes

PT Penalty code

Cess Payable

Cess Control

Property Tax Receivable

Cash-in-Hand

Cheque-in-Hand

Payable to Others

Receivable from Others

Municipal fund

Excess IE

Interfund Transfer account


--

Function required Click “√ “ in the field to

display “Function” field in

vouchers when this account

code is selected.

√

Account Detail Type Optional --

Clicking on the button saves the record. Now the detailed code is available for being used in transactions.

Access to this screen is provided from all the screens in the system by clicking on the link

– this allows for users easy and quick access to create detailed codes. The user can create the detailed code and resume work on the transaction screen.

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ADDBank

This screen is for creating the Banks. For adding a bank, the “add Bank” button should be clicked, which opens up the “Bank-New”

screen. By giving a bank name and saving, a new bank is created.

In the screen it will show the list of already existing Bank names. From here we can go to

the next option by clicking “ADD BRANCH”. For any bank created in the system we need to

have atleast one branch.

Add/Modify Branch and Modify BankA ULB may have various bank accounts, used for different purposes. It may open two accounts

in the same branch of a bank, and use one account for its day-to-day operations, and the other

account for operating the funds of a specific grant. It may also have a third account in a different

bank for managing its SAS collections. The Chart of accounts have various types of bank

accounts, classified on the type of the bank, and on the purpose for which it is used.

For example, a few bank account heads in the Chart of account are :

“Bank Account-Nationalised Banks-General”

“Bank Account-Nationalised Banks-Collection”

“Bank Account-Nationalised Banks-Specific Grants”

“Bank Account-Scheduled Banks-General”

“Bank Account- Scheduled Banks-Collection”

“Bank Account- Scheduled Banks-Specific Grants”

The ULB may also have one or two treasury accounts. 33

The above account heads are at sub-minor code level. Below these account heads, the ULB may

have different bank accounts, which are identified by account numbers given by the banks (ex –

Canara Bank, Indiranagar Branch, Account No 195243) . To have individual bank books for all

such bank accounts, the ULB will have to create detail codes for all such bank accounts.

eGovernment Financials provides a special screen to create all such bank accounts, and to

automatically create a detail code, and link it to the chart of accounts. Each bank account is linked

to a unique fund, and all transactions done through that bank account will automatically, appear

in the books of account of the fund to which it is linked.

To create/modify a bank account, the Bank Accounts Menu is selected from the Menu Tree, on

clicking which, the Bank-Enquiry screen opens up.

As you can see from the above picture, the Bank Enquiry screen has “Modify”, “Add Branch”

and “Close” buttons in addition to “Bank Name” field.

Adding a Branch (with an account number) to an existing Bank

For adding a branch to an existing bank, the following steps have to be followed :

a) Select Bank from the drop-down list in the “Bank code” in the “Bank-Enquiry” screen.

b) Click “Add Branch” button, to open the “Bank Branch-New” screen

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Give the Branch Code, Branch Name and address, and account number. Select the fund and bank

account type (Scheduled Bank collection Account, or NationalisedNationalized Bank-General etc)

from the drop-down lists in the respective fields, and save to create the bank branch account. As

the new account is saved, a unique detail account code is automatically created under the bank

type selected. The detail code will appear under the appropriate sub-minor code in the COA

Tree.

Adding a bank account to an existing branch of a bank

A new account can be created under an existing branch of an existing bank. For this, the bank has

to be selected from the Bank-Enquiry screen. The selected bank is displayed, along with the

branches created under it.

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On selection of a Branch, the “Branch Enquiry” screen opens up. The “Add Branch” button is

clicked to open the “New Account” screen. A new account can be created, as explained in the

case of adding a branch (with a new account number. The detail account code is auto-generated

in this case also.

Modify a bank account

We should not be modifying the bank account number, fund and the account types if the

bank account is already used for posting. We have to cancel the related vouchers if any changes

need to be done.

Masters: Collection Related The following masters have to be created before accounting collections :

a) Code screen mapping

b) Tax Set-up

c) Collection/payment Point

d) Set-up Cheque in Hand/Cash in Hand

Code Screen MappingThis screen is used to map account codes to specific screens or fields (services). The account codes

that are mapped to a particular screen/field will appear as drop-down lists in those screens or

fields, from which the user can select the account code he wants.

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The Code-Screen mapping set-up has a field “service which lists out a number of

screen names or field names. On selection of a service and mapping the relevant

account codes to this service through the Code-Screen mapping, the mapped account

codes appear as drop-down lists in the screen/field to which they are mapped.

The services which are listed out in the Code-Screen Mapping Set-up and the screens/fields to

which they are mapped are:

Service Mapped to PurposeAsset Category Under development.

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Service Mapped to PurposeContractor-Capital

Works

“Type of Work” in the Procurement

Order” master displays a drop-down

list of two items, “Repair Works” and

“Capital Works”. The services

“Contractor-Repair Works” and

“Contractor-Capital Works” have a one-

to-one relationship with these types of

work in the Code-Screen mapping.

While creating a procurement master,

the type of work is set to either “Repair

Works” or “Capital Works”. On the

“Contractor’s Bill Create” screen, if a

procurement order of type “Repair

Works” is selected, all account codes

that are mapped to “Contractor-Repair

Works” will appear in the “account

code” field in the “Contractors Bill

Create’ screen. Similarly, on selection of

a procurement order of type “Capital

works”, all account codes mapped to

“Contractor-Capital Works” will appear

To have a filtered list of

mapped account codes in the

“Account Code” field in the

“Enter Contractors Bill”. This

will reduce the possibility of

posting of transactions to

wrong account codes.

Contractor-Repair

Works

Contractor-Other

Services

Deductions The “Deductions” section in the “Salary

Bill Create” Screen


account codes pertaining to

salary deductions in the

“Deductions” section of the

“Salary Bill Create” screen.Direct Bank

Payment

“Account code” field in Bank Payments

Screen




“Bank Payments” Screen.Direct Cash Payment “Account code” field in Cash Payments

Screen




“Bank Receipts” Screen. Earnings The “Earnings” section in the “Salary

Bill Create” Screen


account codes pertaining to

earnings in the “Earnings”

38

Service Mapped to Purposesection of the “Salary Bill

Create” screen.General Journal “Account code” field appearing in

“Create Journal Proper” screen




“Journal Proper” ScreenMiscellaneous

Receipts

“Account code” field in Miscellaneous

Receipts Screen




“Miscellaneous Receipts”

Screen.Suppliers Journal “Account code” field appearing in

“Suppliers’ Bill Create” Screen




“Enter Suppliers Bill” Screen.Tax Code An account code which is mapped to

Tax-Code appears in the drop-down list

of “account Codes” in the Tax Set-up

screen. In the Tax Code master, for a

particular tax code, a mapping of

financial year, and account code is

done.

In the “Other Taxes Screen,

whenever a Financial Year is

selected from the drop-down

list at the row level field for

“Financial Year”, all the

mapped account codes are

displayed in the drop-down

list in the “Account code

field.

Tax Set-upThe Tax Set-up master is used to define a tax to an account code, and to set Cess percentages

wherever required.

For example, to create a new tax, say “Advertisement Tax”, which was effective in the financial

year 2001-02, the following steps have to be followed:

Open the screen “Tax Code-New”.

Fill up the fields as below :

Field ValueTax Code ATTax Name Advertisement TaxAccrued √Active (Tax Code) √Financial Year 2001-02

39

Field ValueAccount Code 1121-00Account Head Automatically taken from the COA Tree, based on the account code

selectedActive CheckboxIs old Check boxCess --

Action Expected ResultSubmit Modification will be done.Cancel Cancels the entries made and refreshes the screen.Close Closes the screen.

On clicking “Submit”, the new tax code is created.

Cess percentages: On clicking “Cess” the Cess Percentage table is displayed with the Cess

Account heads. This list is determined based on account codes which have the Purpose

Code as ‘Cess Payable’. The Cess percentages are modifiable fields. Cess Percentages can be

created for a new tax, or cess percentages can be modified for an existing code for a particular

year.

As part of setup, tax code with code PT must be setup, with all the corresponding cesses by year,

for automatic calculation of cesses and posting to the relevant Receivables and Cess Payable

Accounts.

How to use a tax code in accounting Tax collection: For accounting property tax receipt for a

financial year, a tax code has to be first created Property tax in the Tax-set-up master. It is also

required to create a financial year, and map the financial year to a particular “Receivables”

Account code. When this is done, the financial year will appear in the “Property Tax” Receipt

screen, enabling the user to account property tax collection of a particular financial year, and post

it to respective receivables account code. In the tax code screen below, the financial years 2004-05

to 2006-07 are set up, and mapped to Receivables-Property tax” accounts of the respective years.

40

Once these tax codes are defined, Property Tax Receipt Screen displays these Financial Years,

against which property tax collections can be accounted. Similarly, tax codes set-up for taxes

other than property tax are mapped to Other Taxes Screen, to enable the user to account taxes

collected for a particular financial year, and to post I to appropriate Receivables” account code.

The Financial Year field used in the Property Tax field does NOT map to the Financial Year

Master. The Financial Year field is an informational field, which tracks the year for which the

collection is being made. By default all the financial years mapped in the Tax set up will appear in

the Property Tax Receipt and Other Taxes screens. The collection itself will be accounted for in the

current Financial Year.

41

Set-up cheque in Hand/Cash-in-HandThis is used to map cheque-in-hand and cash-in-hand accounts within a ULB to administrative

units. The screen provides the option to Create or Modify the Setup. The following steps need to

be followed:

1. Select Admin level: In most ULBs, this would be the city. In some cases, it may be the Zone.

2. Select the Admin Boundary Value (eg city name, Zone name)

3. Assign the Cash-in-hand and Cheque-in-hand account codes.

The drop-down account codes for Cash-in-hand and Cheque-in-hand accounts are based on the

respective Purpose Codes assigned to the Account Codes in the Chart of Accounts setup.

Collection/Payment PointsThis is used to define Collection Points for all the Receipt/Payment Transactions. This can be

used for MIS reporting. The options are:

Collections:

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1. Bill Collector: For field collections

2. Counter: For office collections

Payments:

1. Cashier: For bank/cash payments

The following example shows how to create a new Bill Collector: The fields in the “Bill collector-

New” screen have to be filled up in the following manner:

Field Particulars ExampleCode Mandatory-alphanumeric B1Name Mandatory-Alphabetical ShyamDepartment Code Select from the drop-down list of departments

already created

REVENUE

Department Name Taken automatically from the Department mAster,

based on the Department code selected

REVENUE

Bill collector/

Counter/ Cashier

Click on one of the options Bill collector

Narration OptionalActive A “√” symbol makes the Bill Collector. The

absence of it makes the bill collector inactive.

√

The Collection/Payment Points are mapped to modes of collection (Field/Counter or

Office/Cash). The different Receipt screens (Property Tax, Other Taxes and Miscellaneous

Receipts) have different modes of collection such as “Field”, “Counter (Office). Depending on the

mode of collection selected in the receipt screen, a drop-down list of collection Agents are

mapped to that mode of collection, are displayed in the “Collection Agent” field. Selecting a bill

collector maps the receipt entry to that bill collector.

Similarly, in payment screens (Salary Payment, Sub-ledger payment, Advance Payment, Bank

Payment and Cash Payment), the cashier field shows the list of Payment Agents setup in this

screen.

Contractors/suppliers bills related masters The masters related to contractors/suppliers Bill accounting are:

a) Supplier/contractor;

b) Procurement Orders

Both these masters are with the options: “create”, “modify” and “View”. The “view” option

enables you to view a selected master, and the “Modify” option enables you to modify a selected

master.

43

Supplier/Contractor MasterPrior to passing a supplier or contractor bill, it is required to create a Supplier/Contractor

Master, and also to create a Procurement Order (Purchase Order/Work Order) for the Supplier/

Contractor. The following are steps to create a new Supplier/Contractor Master.

Open the Create supplier/ contractor screen, and fill the fields in the screen as below:

Field Particulars Example (Supplier) Example (Contractor)Code Mandatory-

alphanumeric field

S1 C1

Name Mandatory Ganesh suppliers Konark EnterprisesAddress Mandatory No 13, 15th Cross,

Basavanagudi, Bangalore

No 898, IA Main,

Jayanagar II Block,

BangaloreCity Optional -- --Pin Optional -- --Phone Optional -- --Fax Optional -- --Mobile Optional -- --E-Mail Optional -- --Contact

Person

Optional -- --

Narration Optional -- --

44

Field Particulars Example (Supplier) Example (Contractor)Bank Name Bank AccountDisbursement

ModePAN NoParty Type Mandatory – To select

between “Contractor”/

”Supplier”

Supplier Contractor

Sub TypeActive A “√” makes the

Contractor/Supplier

active.

√ √

“Save & Close”, button saves the master, and closes the screen, whereas “Save & New” saves the

master, and opens a new screen for creation of further items.

Procurement OrdersProcurement Orders are of two types:

1. Contractor Orders: These can be of two different sub-types:

a. Original Works: which result in the creation/enhancement of an asset

b. Repair Works: which result in the repair of an existing asset.

2. Supplier Orders: These are for Supply Orders (eg raw materials, stationery)

The steps for creating a procurement order are given below with examples:

Field Particulars Example (PO) Example (WO)Type Mandatory – check box Supplier ContractorOrder No Mandatory-

alphanumeric field

SO1 PO1

Name of work Mandatory Stationery Supply Pipe Laying ProjectOrder Date Mandatory - Date field 7-6-2006 7-6-2006Total Value Mandatory-Numeric 20000 1000000Advance Payable Optional-Numeric -- 50000Authorized by Optional - TextLevel of Work To select between

“City”, “Zone” and

“Ward”

City Ward

Work Type To select from the drop-

down listSub Type To select from the drop-

down listOrdered to To select from the drop-

down list of

Suppliers/Contractors

Ganesh suppliers Konark Enterprises

45

Field Particulars Example (PO) Example (WO)already created

Type of Work Drop-down –

Mandatory only if

ordered to Contractors

Capital Works

Repaid Works

Other Service

- Capital Works

Fund Name To select from the drop-

down list of Funds

already created

General fund Water Supply and

Sewerage Fund

Financing source To select from the drop-

down list of Financing

Sources already created

Own source State Govt Loan

Scheme Drop – down listSub – Scheme Drop - down listRetention Optional-Numeric -- 50000Security Deposit Optional-Numeric -- 100000Narration Optional -- --PAN No Optional -- --TIN No Optional -- --Status A “√” makes it active √ √Sanction no Optional-alphanumeric GF/1150/1-6-2006 WS/218/1-6-06Sanction Date Optional-DateNarration Optional-TextRemarks Optional-Text“Save & Close”, button saves the master, and closes the screen, whereas “Save & New” saves the

master, and opens a new screen for creation of further items.

46

The Type (Original or Repair) is required only for Contractor Orders – ie when the Procurement

Order is being made to a Contractor.

The above masters are mapped to Contractors/Suppliers screens. On selection of the

contractor/supplier from the drop-down lists in the relevant field, a filtered drop-down list of

procurement orders for that contractor/supplier is displayed in the Procurement Order field of

the bill accounting screen. On selection of the work order, the work order date, fund, financing

source and advance (pending amount to be adjusted) set up in the Procurement Order Master for

that Order are automatically picked up from the Procurement Order Mater.

Masters-Others The masters covered in this Chapter are:

a) Accounting Entity and User-defined codes

b) User-defined Codes

c) Source of financing

d) Department

Accounting EntityAccounting entities are used when the ULB wants to get detailed level information for an account

head, without cluttering the General Ledger. The detailed level reporting is done in the form of

sub-ledger. The following setups need to be done:

47

1. Define Accounting Entity – the entity for which the sub-ledger needs to be created. For

instance, for tracking festival advances by employee, create an Accounting Entity called

Employee.

2. Define User-defined codes under the Accounting Entity. Once the Accounting Entity

Employee is defined, define the Employee for whom the sub-ledger needs to be maintained.

3. Assign accounting entity to an Account Code (Detailed Code) in the Chart of Accounts,

which creates a sub-ledger for each user-defined code within the GL code. Assign the

Accounting Entity Employee to the Festival Advances GL Code.

The Accounting entity must be mapped at the Detailed Code level.

Accounting Entity ‘CREDITORS’ is pre-defined in the system and needs to be assigned to all

Account Codes where the sub-ledgers by Creditors are required. The following account codes

MUST have CREDITORS as the Accounting Entity:

Creditors – Contractor Payable (381100)

Creditors – Supplier Payable (381200)

User-defined codes are NOT required for Contractors/Suppliers. The system automatically

manages the mapping from the Contractor/Supplier Master.

For example, the ULB may give loans to beneficiaries under Ashraya Scheme. In the General

Ledger, the loans given, and repayments will be accounted under one account head i.e Loans to

Others – Under Ashraya Scheme (482100). The balance in this account will give the total balance

due from all the beneficiaries. However, it will not give information on amounts due from

individual beneficiaries. To know the loans given to individual beneficiaries, amounts received

from them, and balance due from each beneficiary at any point of time, “accounting entity” is

used.

Creating an accounting entity: For creating the accounting entity “Loans under Ashraya

scheme”, open the “accounting entity” screen. Type the words “Loans under Ashraya scheme”

in the “Name field. Give brief description in the “Description” field (Optional), and click “Add”.

Button. The accounting entity is now created.

Creating user-defined codes under the accounting entity “Loans under Ashraya scheme : Open

the “User-defined Codes” screen, click “New” to open “User-defined Sub-Codes-New” screen.

48

The “Sub-code for” field gives a drop-down list of accounting entities created. Select “Loans

under Ashraya scheme”, and Enter Sub-ledger code, say “A1” in the field “Code”. Enter the

name of the loanee, say “seetha” . Click “Save & New” button to save this sub-ledger code, and

open the screen again fro a new code. Repeat the process to create a code for another loanee, say

“Madhav” with code A2. Click”Close” button to close the screen.

Mapping of the accounting entity to the account head “Loans under Ashraya scheme (482100) :

Go to the account code “Loans to Others-Under Ashraya Scheme (482100)” in the COA master,

and click “Modify” button in the COA Enquiry screen. Go to “Account Detail Type” field. A

drop-down list of accounting entities created will appear in the field. Select “Loans under

Ashraya scheme”, and click “submit” button. The accounting entity is now mapped to the

account code

49

.

At the time of creating a new accounting code also, it can be attached with an accounting entity,

by selecting the accounting entity from the “account detail type” field.

Capturing sub-ledger information against a GL code in transactions: In a transaction, when the

account code with an accounting entity is selected, the user needs to click on the button under

Details. This pops up a new window with the Accounting Entity. The drop-down shows the list

of User-defined codes under that Entity. Select the sub-ledger code here and click on Submit. In

the example, if the ULB plans to give a loan of Rs. 1,00,000 under the Ashraya scheme, it needs to

be recorded as a Bank Payment (Transactions -> Payments -> Bank Payment) and under that,

when the account code 481200 (Loans to Others – under Ashraya Scheme) is used, the user must

assign the sub-ledger code of the party as below:

50

Mapping the Accounting entity to the GL Code

On clicking , the user is taken back to the main transaction screen and on clicking

Save & Close, the transaction is saved. This can then be viewed in the sub-ledger report.

Financing SourceFinancing source indicates the source of financing a particular activity. For example, If a road

construction activity is carried out using ULB’s own source, it can be linked to the Financing

Source “Own source”. A pipe laying project financed out of loan from State government can be

accounted under the financing source “State government Loan”. A grant received under SJSRY

Scheme has to be accounted under the financing source “SJSRY Scheme”.

Creating a financing source: For creating a financing source, select “Financing source” master,

and click “New” to open “Financing source-New” screen. Enter Financing Source Code and

Name, click “Active”, and “Save & Close” to create a financing Source. To create a financing

source under another financing source already created (for example, create “SJSRY Scheme”

under an existing financing source “Specific Grant”), select the “specific Grant” from the “Parent

Type” field. The parent code will automatically appear on selection of parent type.

51

Mapping of transactions to financing sources: The transaction screens have a field for

“Financing Source” which displays the drop-down list of all financing sources created from the

financing source master. Selection of a financing source will map the transaction to it.

DepartmentCollection/Payment Officers are mapped to Departments created from this master Under the

Administration Set-up there is an option to create department. On click of the “Department” link

in the left hand side menu tree, you will get a screen on the right hand side. Fill the “Department

Code” and the “Department Name” and click “Create”. The department so created appears in

the drop-down list in the “Department Code”, and the bill collector will be mapped to the

Department selected from this list.

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Chapter 7 : Accounting of Transactions

The different types and sub-types of transactions are:

Receipts Bills Accounting Payments Contra Entries Journal Proper

Property Tax Contractor Bill Bank Payments Cash Deposit

Supplier Bill Cash Payments Cash withdrawal

Misc Receipts Salary Bill Sub-ledger Payments Bank to Bank Transfer

Salary Payments Pay-in

The different options available for transactions are:

a) Create transaction

b) Modify transaction

c) Reverse transaction

d) View transaction

e) Confirm transaction

f) Cancel transaction

There are separate screens available for each of these options. An authorized user can carry out

these functions by accessing the screen from the menu tree. Separate screens are available under

each transaction type for viewing, modifying, and reversing transactions. On clicking any of the

above options, a transaction search screen opens up. On giving either voucher number range, or

voucher date range, or the Fund name, the list of confirmed/unconfirmed vouchers in the

voucher no or date range and fund is displayed. By clicking on the required, the voucher is

displayed. The voucher can be viewed/modified/reversed, depending on the option selected.

53

Modify transactionsOnly unconfirmed vouchers may be modified. On selecting the “modify transaction’ option for

the transaction type, the voucher is displayed, with the user given the option to change any of the

attributes. On saving, the voucher is modified.

Reverse transactionsOn selecting the “Reverse transaction’ option for the transaction type, the voucher is displayed,

with additional buttons for “Reverse”, “Voucher Number”, and ”Voucher Date”. On filling up

these values, and, submitting, a reversal voucher is generated, which will reverse the original

transaction. The reversal date cannot be a date prior to the original voucher date. In the General

ledger report, both the original transaction, and the reversal entry will appear, but on different

columns. For example, the reversal of a receipt entry will appear on the payment side of cash

book, and the reversal of a payment transaction will appear as a receipt transaction. The General

Ledger Report also has an option not to show reversed entries. If this option is selected, both the

original entry, and the reversed entry will not be displayed in the ledger account.

54

Voucher confirmationVouchers are created as “Unconfirmed vouchers” at the first instance. This is a setting done as

per the requirement of the ULBs. A voucher can be “Confirmed” on create itself. The menu tree

has an option “Confirm vouchers” under transactions, on selecting which the confirm Voucher

screen opens up. On giving a date range and Fund, all the unconfirmed vouchers within that date

range and Fund are listed out. On clicking the vouchers to be confirmed, and clicking “submit”

button, the voucher gets confirmed.

55

The unconfirmed transactions are posted to General Ledger, but the presence of unconfirmed vouchers is indicated in all reports as unconfirmed”.

Voucher Cancellation The menu tree has an option “Cancel vouchers” under transactions, on selecting which the

Cancel Voucher screen opens up. On giving a date range and fund, all the unconfirmed vouchers

within that date range and fund are listed out. On clicking the vouchers to be canceled, and

clicking “submit” button, the voucher gets canceled. If a voucher is canceled the same voucher

number can be reused. We can cancel only unconfirmed vouchers.

56

Chapter 8: Receipts Accounting

Receipts are recorded in eGov Financials in the form of vouchers. The following three types of

screens are provided to enter receipt vouchers:

a) Property Tax Receipts: For recording the receipt of Property Tax receipts.

b) Miscellaneous Receipts

Property Tax ReceiptsThis is the screen provided to record Property Tax Collections. The user is required to input the

amount received and penalty for each collection year along with the relevant MIS data and the

system automatically performs the following actions:

a) Pass the Receipt Voucher to record the receipt of Property Tax crediting the

Receivables accounts for the relevant collection years.

b) Compute the relevant cess amounts for each cess collection head and pass the Journal

Voucher.

The following example shows the accounting impact of transactions from this screen:

The accounts department receives a cash receipt for Rs. 10000/- for 2005-06 of which Rs. 200/- is

against Penalty for late payment of the Tax. The following vouchers will be passed in the system:

Receipt Voucher:

4711-00 Cash in Hand Dr 10,000

4611-06 To Property Tax Receivables: 2005-06 9800

1443-00 To Penalties and Fines – Property Tax 200

Journal Voucher for Cesses Collected on behalf of the state:

4691-00 Cess Control Account Dr 2,400

3851-01 To Cess Payable – Library Cess 540

3852-02 To Cess Payable – Health Cess 1,340

3853-03 To Cess Payable – Beggary Cess 270

1471-00 To Cess Collection Charges 240

The Cess Account codes (Payable accounts and the collection charges) and the corresponding

% must be specified against the Property Tax Receivables Accounts for each year in the Tax

Setup Screen against Tax Code: PT

The Property Tax Receivables Account Codes must be defined for each year in the Chart of

Accounts Setup Screen. These account codes must be Detailed Codes under the Property Tax

58

Receivables Account.

The Collection Mode determines the relevant Account to be debited:

Cash: Cash-in-hand (4711-00)

Cheque: Cheque-in-hand (4712-00)

Bank: Based on the Bank Account selected, the corresponding GL code is selected by the

system from the Bank Master.

Property Tax Collection

Overview

Screen to submit the Property Tax Receipt. The user inputs the amount received and penalty

along with all the required MIS data and the system automatically:

1. Calculates the cess amounts (based on % set up by the user)

2. Passes the necessary accounting transactions ( based on account codes set up by the user)

59

1. Input Header Data

Field Type/Options RemarksJournal Voucher

No.

Numeric Voucher number for the JV for the

Cess transactionsReceipt Voucher

No.

Numeric Voucher number for the Receipt

Voucher Date Date Voucher Date. This date needs to

be in an Open PeriodCollection Mode Field

Counter

BankCollection Agent Drop-down: If the Collection Mode choice is:

Field: the list of Bill Collectors is shown

Counter: the list of Collection Agents is

chosen

Collection Agents are defined on

the Collection Agent Screen

Bank Drop-down: List of Banks

List of Banks where the ULB has an account

under the ï¿½General Fundï¿½

Field appears only when the

Collection Mode is BANK

Account

Number

Drop-down: Account Number

Accounts for the Bank (specific to ï¿½General

Fundï¿½)



Financing

Source

Drop-down: List of Financing Sources Defaulted to ï¿½Own Sourceï¿½

Ward Drop-down: List of WardsFunction Drop-down: List of Functions Defaulted to ï¿½Property

Taxesï¿½Fund Drop-down: List of Funds Defaulted to ï¿½General Fundï¿½Collection Type Cash

Cheque

Others

Select ï¿½Othersï¿½ to record

documents that do NOT need to

be reconciled (eg DD)Cheque/ Ref No Numeric Cheque number if type: Cheque

Document No if type: OthersCheque Date DateNarration Alphanumeric

2. Input Details

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Field Type/Options RemarksBoundary Level Drop-down: List of Administrative

boundaries at which accounting is managed

Defaulted to the ULB since all

cheque-in-hand/cash accounts

are defined at the ULB levelCheque-in-hand

Account

Defaulted from setup Account defined from the Setup

Cheque-in-hand/Cash-in-hand

ScreenCash Account Defaulted from setup

Period The list of periods defined in the system Periods are defined in the Tax

Setup Screen under Property Tax

(PT). As part of the setup, the

account to be credited is also

defined.Amount

Received

Amount Received Received in the form of Cash,

Cheque or a direct Bank DepositPenalty PenaltyNet Amount Net Amount Calculated as Amount Received

ï¿½ Penalty. This is the actual

Property Tax Received

3. Save Transaction

Action ResultSubmit Submits the transaction. On successful submit, the system generates the Journal

Voucher and Receipt Voucher NumbersCancel Cancel the transactionClose Close the screenShow Splitup Shows the split up of how the amount paid is split into the following. The sum of

the following is debited against the bank, cash or cheque-in- hand account (as the

case may be).

1. Receivables (Credit)

2. Penalty (Credit)

3. Cess for each cess type (Credit)

Miscellaneous ReceiptsThis is the screen to record all other receipts (examples: Rental fees from properties owned by the

ULB; Earnest money deposit paid by contractors as part of a tender bidding process etc). The user

needs to select the mode of receipt and the account code(s) that need to be credited.

The following example shows the accounting impact of transactions from this screen:

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The accounts department receives three cheques on 14-6-2006, Rs 10,000 towards licence fees, Rs

15,000 towards Katha transfer fees, and Rs 25,000 towards Development Charges. The

Miscellaneous Receipt Voucher in the system is as follows:

4712-00 Cheque-in-Hand Account Dr 50000

1421-00 To Receivables-Licensing Fees-2006-07… 10000

1412-00 To Fees for Katha Transfer 15000

1438-00 To Development Charges 25000

The Collection Mode determines the relevant Account to be debited:

Cash: Cash-in-hand (4711-00)

Cheque: Cheque-in-hand (4712-00)

Bank: Based on the Bank Account selected, the corresponding GL code is selected by the

system from the Bank Master.

Input Header Data

Field Type/Options RemarksVoucher No. Alpha Numeric Voucher number for the Receipt

List of counters Counters are defined on the

Collection Agent ScreenVoucher Date Date Voucher Date. This date needs to

be in an Open PeriodMode of

Collection

Cash

Cheque

BankBank Drop-down: List of Banks

List of Banks where the ULB has an account

under the ‘General Fund’



Account

Number

Drop-down: Account Number

Accounts for the Bank (specific to ‘General

Fund’)



Scheme Drop-down listSub Scheme Drop-down listFinancing

Source

Drop-down: List of Financing Sources

Fund Drop-down: List of FundsRef No Numeric Document No if type: OthersRef Date DateAmount* Numeric Amount ReceivedNarration Alphanumeric

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Cheque Details

Field Type/Options RemarksCheque Number Numeric If the mode of collection is chequeAmount Numeric Cheque amountCheque Date Date Cheque dateReceived from Name Person name

The system accepts multiple cheques in a single receipt. The total of the cheque amounts must be

same as the header amount.

Input Details

Field Type/Options RemarksBoundary Level Drop-down: List of Administrative

boundaries at which accounting is managed

Defaulted to the ULB since all

cheque-in-hand/cash accounts

are defined at the ULB levelCheque-in-hand

Account

Defaulted from setup Account defined from the Setup

Cheque-in-hand/Cash-in-hand

ScreenCash Account Defaulted from setup

Function Drop-down: List of functions This is mandatory if the function

is set to required for the Account

headAccount Code Drop-down: Chart of AccountsAccount Head Display From the chart of accountsDr Amount Display Debit AmountCr Amount Numeric Credit Amount

Click Additional Details Only if additional details are

required for any account code

63

The picture above shows how the entry will look like in the Transaction Screen, before the save

button is clicked.

Save Transaction

Action ResultSave & New Submits the transaction. On successful submit, the system generates the Receipt

Voucher Number. The same screen is made available for entering a new recordSave & Close Submits the transaction. On successful submit, the system generates the Receipt

Voucher Number. The screen is closed.Cancel Cancels the transactionClose Close the screenShow GL Entry Shows the entry that will passed to the GL on submitting the transaction.

Reverse ReceiptsReversal is a feature that is provided to nullify the effect of a voucher that has been confirmed.

Prior to confirmation, a voucher can be modified or canceled, but once it is confirmed, reversal is

the only possible option. Reversal creates a new voucher and posts to the General Ledger by

reversing the effect of the original voucher.

Once the Cheque is deposited in the bank (via a Cheque deposit), the receipt CANNOT be

reversed.

64

The user selects one or more criteria and the system returns all the Receipts that match the

criteria. The users can then click on a Receipt and see the details of the specific receipt.

This receipt can then be reversed. This process passes a new voucher which reverses the

accounting impact of the original voucher. The system maintains a link between the two

vouchers.

Search for a Specific Voucher

Search Criteria

Field Type/Options RemarksReceipt Type All

Property Tax

Other ReceiptsReceipt Mode All

Field

Office

BankWard List of WardsVoucher

Number From

Alpha numeric

Voucher

Number To

Alpha numeric

Voucher Date

From

Date

Voucher Date To DateFund List of Fund

User Actions

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Action ResultSearch Returns all the Vouchers in a tabular form which satisfy the search criteria. User

can click on the voucher and the voucher details are displayed.

Select the Voucher to be reversed

1. From the search results, select the Voucher to be Reversed.

2. Click on Reverse to Reverse the Voucher.

Input Reversal Details and submit

Reverse Voucher

Field Type/Options RemarksVoucher

Number

Alpha Numeric Reverse Receipt Voucher

Cess Voucher Alpha Numeric Valid only in case of Property Tax

Receipt ReversalsVoucher Date Date

User Actions

Action ResultSubmit Submit the transaction. On successful submit, the Receipt Voucher number and

Cess Voucher number for Reversals will be displayedClose Close the screen

View ReceiptsA screen is provided to View Receipts entered in the system. The user selects one or more criteria

and the system returns all the Receipts that match the criteria. The users can then click on a

Receipt and see the details of the specific receipt.

On the output screen, the rows are color coded as follows:

• Green: Reversal Voucher. This is executed in the system by Reversing the original

voucher to negate the effect of that voucher.

• Red: Vouchers which have been reversed. This is the original voucher which has been

nullified by the Cancellation Voucher.

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Search Criteria

Field Type/Options RemarksReceipt Type All

Property Tax

Other ReceiptsReceipt Mode All

Field

Office

BankWard List of WardsVoucher

Number

Alpha numeric

Voucher Date

From

Date

Voucher Date To DateFund List of Funds optional

User Actions

Action Result

67

Search Returns all the Vouchers in a tabular form which satisfy the search criteria. User

can click on the voucher and view the details of each voucher.

68

Chapter 9: Bill Accounting

In an accrual system, the liabilities must be recognized in the system at the time of rendering the

services to the ULB (eg salaries for employees) or the recognition of a claim raised on the ULB by

an external party (eg. Contractor bill approved by the Engineering Department). The following

types of Bills can be entered in the system:

1. Contractors Bill

2. Supplier Bill

3. Salary Bill

The following sequence is required in the system:

Contractor Payments:

Define Contractor -> Define Work Order -> Advance Payment (optional) -> Contractor Bill

Accounting -> Sub-ledger Payment

Supplier Payments:

Define Supplier -> Define Procurement Order -> Advance Payment (optional) -> Supplier Bill

Accounting -> Sub-ledger Payment

Contractor BillA contractor bill is entered in the system once the bill is approved by the using department and

the ULB is required to recognize its liability towards the contractor. The system enforces the

following checks at the time of entry of a contractor bill:

1. A bill can be created only for an existing Work Order.

2. The bill amount must be less than equal to the outstanding bill amount against the Work

Order.

Once the Work order is selected, the related data like work order date, fund, bill raised till date

with total work order value get populated.

The following example shows the accounting impact of a bill entered from the screen:

A contractor submits a bill for Rs. 20,000 for a project to repair a black-top road. An advance of

Rs. 5,000 was paid to the contractor and of this, Rs. 2,000 needs to be adjusted against this bill.

TDS (2%) and Works Contract Tax (5%) also need to be deducted.

4343-00 Capital Work-in-Progress- Roads, Dr 20,000

Bridges & Lighting

4832-00 To Advances to Contractors 2,00069

3846-00 To Recoveries Payable- TDS-Contractors 400

3847-00 To Recoveries Payable- Works Contract Tax 1,000

3812-00 To Creditors – Contractors Payable 16,600

The Deductions must be defined in the Deductions Menu. Here the account code and the %

deduction for each Recovery type must be defined. The deduction amount is calculated as a % of

the Passed Amount.

The Contractor Payable Account CANNOT be used on the transaction screen – the amount to

this account is automatically calculated. The following rule is applied to calculate the amount to

be credited to this account: Sum (Debit Accounts) – Sum (Credit for deductions, adjustments etc)

The following validations are performed in addition to the standard check of (Debits=Credits):

Bill amount >= Passed amount + Adjustment amount

Debit Total = Passed amount

Net Payable = Passed Amount – Adjustment Amount – Deductions (calculated)

Input Header Data

70

Field Type/Options RemarksVoucher No. Alpha Numeric Voucher number for the BillContractor Drop-down Contractors defined in the systemVoucher Date Date Voucher Date. This date needs to

be in an Open PeriodWork Order Ref Drop-down: Restricted to all the OPEN

Work Orders against the Contractor

selected above.Work Order Date Defaulted from the Work OrderTotal Value of

Work order

Defaulted from the Work Order

Total Bill amount Defaulted from the Work OrderFund Defaulted from the Work OrderFinancing Source Defaulted from the Work OrderAsset Future extension Not mandatory to useAdvance Amount Advance Amount paid to the Contractor The advance amount not yet

adjusted is shown here (not an

editable field)Bill Number Bill Number – text field OptionalBill Date Bill Date OptionalBill Amount Bill Amount (from the Bill)Passed Amount Amount passed. This defaults to the Bill

Amount and can be less than or equal to the

Bill Amount.Advance Adjusted Amount to be adjusted with this bill Adjustment Amount+ Passed

Amount <= Bill AmountNet Payable Net payable Amount to be credited to the

Contractor Payable Account

This is calculated as Passed

Amount – Advance Adjusted –

sum (all deductions)Narration TextApproved by Drop-down Approval authority has to be a

valid user in the system

Input Details

Field Type/Options RemarksFunction Code Drop-down: List of FunctionsAccount Code Drop-down: Chart of Accounts The list is restricted to the account

codes mapped in Code-Screen

Mapping. Account Head Display From the chart of accountsDr Amount* Numeric Debit Amount

71

Click Additional Details Only if additional details are

required for any account code

Deductions

Field Type/Options RemarksType Drop-down of the Types Types are defined from the

master screen: Creditor

RecoveriesAccount Head Defaulted from the TypeAmount Calculated as a % of the Passed amount. The % rate is defined in the

master screen: Creditor

RecoveriesAccount Code Drop down from the COA Either Account code or Type

needs to be there.* The following constraints are checked by the system:

Passed Amount = ∑(Debit Amount)

Amount Credited to Contractor Payable Account = ∑(Debit Amount) - ∑(Credit Amount)

Save Transaction

Action ResultSave & New Submits the transaction. On successful submit, the system generates the Voucher

Number. The same screen is made available for entering a new recordSave & Close Submits the transaction. On successful submit, the system generates the Voucher

Number. The screen is closed.Cancel Cancels the transactionClose Close the screenShow GL Entry Shows the entry that will passed to the GL on submitting the transaction.

Supplier BillA supplier bill is entered into the system when the material is received and the bill is passed by

the department responsible for placing the order. At this point, the ULB is required to recognize

its liability towards the Supplier. The system enforces the following checks at the time of entry of

a Supplier bill:

1. A bill can be created only for an existing Procurement Order.

2. The bill amount must be less than equal to the cumulative outstanding bill amount against the

Work Order.

The following example shows the accounting impact of a bill entered from the screen:

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A supplier submits a bill for Rs. 5,000 to the Stores Department following the delivery of an order

of Paper made by the department. The Stores department approves the bill and notes the MRN

number/date as proof of delivery of the supply. An advance of Rs. 100 was paid to the supplier

and this is to be adjusted. No TDS is to be deducted.

2222-00 Printing and Stationery Dr 1,000

4831-00 To Advance to Suppliers 100

3811-00 To Creditors – Suppliers Payable 900

The Supplier Payable Account CANNOT be used on the transaction screen – the amount to

this account is automatically calculated. The following rule is applied to calculate the amount to

be credited to this account: Sum (Debit Accounts) – Sum (Credit for deductions, adjustments etc)

The following validations are performed in addition to the standard check of (Debits=Credits):

Bill amount >= Passed amount + Adjustment amount

Debit Total = Passed amount

Net Payable = Passed Amount – Adjustment Amount – Sum (deductions)

Input Header Data

Field Type/Options RemarksVoucher No. Alpha Numeric Voucher number for the Bill

73

Field Type/Options RemarksSupplier Drop-down Suppliers defined in the systemVoucher Date Date Voucher Date. This date needs to

be in an Open PeriodPO Number Drop-down: Restricted to all the OPEN

Purchase Orders against the Supplier

selected above.PO Date Defaulted from the Work OrderFund Defaulted from the Work OrderFinancing Source Defaulted from the Work OrderBill Number Bill NumberBill Date Bill DateMRN Number Material Receipt Number MRN recording the receipt of the

goodsMRN Date MRN Date MRN DateAdvance Amount Advance Amount Outstanding Pending Advance Amount (not

an editable field)Bill Amount Bill Amount (from the Bill)Passed Amount Amount passed. This defaults to the Bill Amount

and can be less than or equal to

the Bill Amount.Adjustment Amount Amount to be adjusted with this billNet Payable Net Payable amount to be credited to the

Supplier Payable Account

This is calculated as:

Passed Amount – Adjustment

Amount – sum(all deductions)Narration TextApproved by Drop-down Approval authority has to be a

valid user in the system

Input Details

Field Type/Options RemarksAccount Code Drop-down: Chart of Accounts The list is restricted to the account


Mapping. Account Head Display From the chart of accountsDr Amount* Numeric Debit AmountCr Amount* Numeric Credit AmountNarrationClick Additional Details Only if additional details are

required for any account code* The following constraints are checked by the system:

Passed Amount = ∑(Debit Amount)

Amount Credited to Supplier Payable Account = ∑(Debit Amount) - ∑(Credit Amount)

Save Transaction

Action Result

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Save & New Submits the transaction. On successful submit, the system generates the Voucher



Salary BillA salary bill is entered into the system to recognize the ULB’s obligation to pay salaries to its

employees. Typically, a voucher is passed at a summary level for the entire ULB or by

department (as the case maybe). If the ULB has a practice of tracking salaries by Function, a

separate voucher must be passed for each function.

The following example shows the accounting impact of a salary bill entered from the screen:

The total salary bill for the ULB for April 2006 is as follows:

Salaries of Permanent Employees Rs. 2,00,000

House Rent Allowance Rs 16,000

Other Allowances Rs 7,000

Deductions are as follows:

LIC Premium Rs. 24,000

GPF Rs 6,000

KGID Rs 5,000

Festival Advance Rs. 5,000

Income Tax deducted at Source Rs 3,000

Professional Tax Rs 2,000

The Accounting impact of the transaction is as follows:

2111-00 Pay Dr 2,00,000

22122-00 Allowances-House Rent Allowance Dr 16,000

2129-00 Allowances-Others Dr 7,000

3841-00 To Recoveries Payable-General Provident Fund 6,000

3842-01 To Recoveries Payable-Employees’ Insurance-LIC 24,000

3842-02 To Recoveries Payable-Employees’ Insurance-KGID 5,000

3844-00 To Recoveries Payable-TDS-employees 3,000

313843-01 To Recoveries Payable-Others-Professional Tax 2,000

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4813-00 To Festival Advance 5,000

23821-00 To Employees Liabilities-Salaries, Wages Payable 1,78,000

The Salaries Payable Account CANNOT be used on the transaction screen – the amount

credited to this account is automatically calculated. The following rule is applied to calculate the

amount to be credited to this account: Sum (Earnings) – Sum (Deductions)

Input Header Data

Field Type/Options RemarksVoucher No. Alpha Numeric Voucher number for the BillVoucher Date Date Voucher Date. This date needs to

be in an Open PeriodMonth Drop-down Month for which the salary bill is

being passedFinancial year Drop-down Financial Year – this is for

informational purposes.Fund Drop-downFinancing

Source

Drop-down

Narration Text

76

Input Details

Earnings

Field Type/Options RemarksFunction Name Drop-down List of functionsAccount Code Drop-down: Chart of Accounts The list is restricted to the account


Mapping. Account Head Display From the chart of accountsAmount Numeric Amount debited from each of the

accounts (earning heads)Click Additional Details Only if additional details are

required for any account code: Eg

if an employee wise sub-ledger is

maintained for the account code,

then the employee name must be

entered here

Deductions



Mapping. Account Head Display From the chart of accountsAmount Numeric Amount credited to each of the

accounts (deduction heads)Click Additional Details Only if additional details are





entered here* The following constraints are checked by the system:

Amount Credited to Salary Payable Account = ∑(Earnings) - ∑(Deductions)

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Save Transaction




78

Chapter 10: Payments

The system provides 5 separate screens for payments:

a) Bank Payments

b) Cash Payments

c) Advance Payments

d) Pay Supplier/Contractor

e) Salary Payments

Bank PaymentsThe Bank Payment Screen is used for making payments by cheque. This is typically used for

petty expenses (eg newspaper bills, telephone charges etc) which need not be backed by a

Purchase Order.

The following example shows the accounting impact of a Bank Payment entered from the screen:

The newspaper bill for April-06 added up to Rs. 500/-


2221-00 Books & Periodicals purchased Dr 500

4721-01 To Nationalised Bank-General- 500

CICI Bank Indiranagar A/c No 101

The Bank GL code to be credited is determined from the Bank Account.

The Sum (Debits) – Sum (credits) is the amount deducted from the Bank Account. Balance

sufficiency is done against this amount and the transaction cannot be completed if the balance is

insufficient.

The Document No. field can be used to record the Bill Number or any such document backing the

transaction.

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Input Header Data


be in an Open PeriodPaid-by Drop-downCheque No Input field Cheque number uniqueness is

checked

The cheque number must belong

to the range held by the ULB for

that account.Cheque Date DateFund Defaulted Defaulted from the bank accountFinancing

Source

Drop-down

Document No. Bill Number or any other relevant

docDocument DateAmount This will be the amount deducted

from the bank accountNarration Text

81

Input Details



Mapping. Account Head Display From the chart of accountsDr Amount Numeric Amount debited to the accountClick Additional Details Only if additional details are





entered here

* The following constraint is checked by the system:

Sum (Debit) – Sum (credit) = Amount deducted from the bank account. Balance sufficiency is

done against this amount.

Save Transaction




Cash PaymentsThe Cash Payment Screen is used for making payments by cash. This is typically used for petty

expenses (eg newspaper bills, telephone charges etc), which need not be backed by a Purchase

Order.

The following example shows the accounting impact of a Cash Payment entered from the screen:

The sweeper expenses for April-06 added up to Rs. 1500/-

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2279-00 Office Maintenance-Others Dr 1,000

4711-00 To Cash in hand 1,000

The Sum (Debits) – Sum (credits) is the amount deducted from the Cash Account. Balance

sufficiency is done against this amount and the transaction cannot be completed if the balance is

insufficient.

At the system level, the maximum limit of cash payment must be defined. The system does NOT

permit any cash payments above this limit.

The Document No. Field can be used to record the Bill Number or any such document backing

the transaction.

Input Header Data


be in an Open PeriodPaid-by Drop-downFund Drop-downFinancing

Source

Drop-down

83

Document No. Bill Number or any other relevant

docDocument DateAmount This will be the amount deducted

from the cash in hand accountNarration TextBoundary Level Drop-down Boundary level setup for the

transaction (default to city in

most cases)Cash-in-hand From setupCheque-in-hand From setup

Input Details



Mapping. Account Head Display From the chart of accountsDr Amount Numeric Amount debited to the accountClick Additional Details Only if additional details are





entered here

* The following constraint is checked by the system:

Sum (Debit) – Sum (credit) = Amount deducted from the cash account. Balance sufficiency is

done against this amount.

Save Transaction




84

Sub – ledger Payments

Advance PaymentsThe Advance Payment Screen is used for making advance payments against Procurement

Orders.

We can make payments across funds, say the work order is of “Enterprise Fund” and we make

payment from a bank of “General Fund”. This will be an Interfund transfer. In this case we have

to pass a Journal voucher also for the Bank Fund. There will be a link between the payment and

the Journal voucher.

The following example shows the accounting impact of an Advance Payment entered from the

screen:

Contractor ABC is paid an advance of Rs1200 by cheque against a Work Order.

To pass an entry for this, the “Advance Payment” screen has to be opened, and filled up as below

Input Header Data

85

Field Type/Options RemarksVoucher No. Alpha Numeric Voucher number for the BillVoucher Date Date Voucher Date. This date needs

to be in an Open PeriodType of Payment Drop-down:

Contractor

SupplierContractor Name Drop -down List is restricted by the type

chosen aboveContractor Code Defaulted Work Order/PO

Ref

Drop-down Drop-down is restricted to the

Procurement Orders which

have a pending advance paidBank Drop-downAccount Drop-down Accounts under that bank

which belong to the same fund

as the Work OrderBank Fund Defaulted Defaulted from the bank

accountFund Name Defaulted Defaulted from the work orderFinancing Source DefaultedCheque No.Cheque dateAdvance Amount This will be the amount

deducted from the bank accountNarration Text

Save Transaction





1.If the bank fund and Work order fund is same

4832-00 Advance to Contractors Dr 3,000

4721-01 To Nationalised Bank-General-

IDBI Bank Indiranagar A/c No 3454 3,000

86

2.If the Bank Fund and the Work order funds are different

Payment

4863-00 Interfund Transfer Enterpriese Fund Dr 3000

4721-01 To Nationalised Bank-General-

IDBI Bank Indiranagar A/c No 3454 3,000

Journal

4832-00 Advance to Contractors Dr 3,000

4861-00 Interfund Transfer General Fund 3000

Pay Supplier/Contractor:This screen is provided to make payments to Suppliers and Contractors against bills entered into

the system. The user inputs a date range and all the bills due for payment for that date range are

shown and also search can be made by filtering for fund ,Contractor /Supplier. The user can then

select a specific bill and process the payment for that bill.

The search results return bills against which there is a pending payment. There will be a single

record for all the pending bills for a particular work order.

If multiple pending bills are listed, payments can be combined against all these bills. The bills for

which payment needs to be made must be selected from the list.

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Header Data: Search Criteria

Field Type/Options RemarksType Contractor

SupplierName Contractor /Supplier name Pay-to Party selected in the search screenBill date from DateBill Date to DateFund Defaulted Defaulted from the work order selected

Header Data: Search Results

Field Type/Options RemarksSl No Number Running serial no.Work Order

Code

Alpha numeric Defaulted

Vc No Alpha numeric DefaultedBill Date date DefaultedPassed Amount Amount From the billAdvance

Adjusted

Amount Against this bill

Statutory

Deductions

Amount Defaulted

Other

Deductions

Amount Defaulted

Net Amount Net Amount PayableEarlier Payment Amount If earlier payment was made against this billSelect optionPayment

Amount

Amount (Net – Earlier Payment)

Input Details

Field Type/Options RemarksVoucher No. Alpha numeric Voucher number for the BillVoucher Date Date Voucher Date. This date needs to

be in an Open PeriodPaid-by Drop-downBank Drop-down List of all the banks.Account Drop-down Accounts under that Cheque No. numeric Cheque numberCheque date date Cheque dateJournal Voucher

Number

Alpha numeric Applicable in case of inter fund

paymentsNarration TextBank Fund Defaulted Defaulted from the Bank account

selected

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Save Transaction




We can make payments across funds, say the bills are of “Enterprise Fund” and we make

payment from a bank of “General Fund”. This will be an Inter fund transfer. In this case we have

to pass a Journal voucher also for the Bank Fund. There will be a link between the payment and

the Journal voucher.

Salary Payments:

This screen is provided to make payments against salary bills created.

Following are the other options provided under the payments menu:

1) View Payments

2) Modify Payments

3) Reverse Payments

Following screen shows the search screen to view the particular payment.

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Following screen shows the modify option provided for the payment details:

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Chapter 11: Journal Proper

Journal proper entries are passed for all non-cash/bank transactions other than the following:

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a) Entries for accounting of bills for which there are separate screens

b) Cess control entries which are automatically passed from the property tax receipt screen

at the time of collection accounting.

Create Journal Proper

Take the example of an entry for accrual of property tax for the year 2006-07, which needs to be

passed for April 1, 2006. The total property tax accrued for the year is Rs 10,00,000. The cess

percentages are as follows:

Health Cess 15%

Library Cess 6%

Beggary Cess 3%

The following accounting entry will need to be passed from the Journal Proper Screen:

4611-07 Property Tax Receivables 2006-07 Dr 12,40,000

1111-00 To Property Tax Income 10,00,000

4691-00 To Cess Control Account 2,40,000

Input Header Data


be in an Open PeriodFund Drop-downFinancing

Source

Drop-down

Scheme Scheme to enterSub Scheme Sub Scheme to enterNarration TextField Field to enter

Input Details

Field Type/Options RemarksFunction Name Drop-down List of functions

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Account Code Drop-down: Chart of Accounts The list is restricted to the account


Mapping. Account Head Display From the chart of accountsDr. Amount Numeric Amount DebitedCr. Amount Numeric Amount CreditedClick Additional Details Only if additional details are





entered here

Save Transaction




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The options for viewing, modifying and reversing the journal proper are also provided.

View option: This option is provided to view the bills created and the bills displayed can only be

viewed and cannot be modified.

Modify Option: This option is provided to modify the bill already created.

Reverse Option: Vouchers once confirmed cannot be modified, hence this option is provided to

nullify the effect of voucher to be modified and pass a new voucher instead of modifying.

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Chapter 12: Contra Entries

Contra entries are of five types:

a) Cash Deposit

b) Cash Withdrawal

c) Cheque Deposit

d) Bank to Bank Transfer

The options available are:

a) Modify contra Entry

b) Reverse contra Entry’ and

c) View contra Entry

Cash DepositCash deposit is used for depositing cash (from Cash-in-hand account) to a specific bank account.

The system checks for the cash balance sufficiency before saving the record.

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Input Details


be in an Open PeriodBoundary Level Drop-down Boundary level setup for the

transaction (default to city in

most cases)Cash-in-hand From setupCheque-in-hand From setupBank Drop-downBank Account Drop-downFund Default Fund to which the bank account

belongsAmount This will be the amount deducted

from the cash in hand accountNarration Text

Cash WithdrawalCash withdrawal is used for withdrawing cash from a specific bank account to the cash-in-hand

account. The system checks for the bank balance sufficiency before saving the record.

4. Input Header Data

Field Type/Options RemarksVoucher No. Numeric Voucher number for the Cash WithdrawalVoucher Date Date Voucher Date. This date needs to be in an Open Period

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Boundary Level Drop-down Boundary level setup for the transaction (default to city in most cases)

Cash-in-hand From setupCheque-in-hand From setupBank Drop-downBank Account Drop-downFund Default Fund to which the bank account belongsFinancing Source

Drop-down

Cheque no. From the list of cheques available with the ULB for that account

Cheque Date DateAmount This will be the amount deducted from the cash in hand

accountNarration Text

Cheque DepositA cheque received from any person is to be sent to bank along with a challan to be collected and

credited to payees account is called cheque deposit. Unless it is sent to bank for collection the

paying banker cannot make payment of the cheque.

Input Header Data

Field Type/Options Remarks

Pay-in Slip No. Numeric

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Pay-in slip date DateFund Drop-downFinancing Source

Drop-down

Bank Drop-down Only banks with accounts belonging to the fund selected above will be shown

Account Drop-down Accounts for that fund in the bank

Cheque in hand Display Cheque-in-hand accountNarration Text

On Search the following will be shown

1. Search Results

Field Type/Options RemarksSl no. Numeric Serial numberVoucher Number

Display Voucher which had a cheque deposit

Cheque No. DisplayCheque Date DisplayReceipt Date Display Date of receiptAmount Display Amount from the deposit

(Cheque Amount)Select Check-box Select the cheques that need to be

deposited

2. Save Transaction

Action ResultSave & New Submits the transaction. On successful submit, the system generates the Receipt

Voucher Number. The same screen is made available for entering a new recordSave & Close Submits the transaction. On successful submit, the system generates the Receipt

Voucher Number. The screen is closed.Cancel Cancels the transactionClose Close the screenShow GL Entry Shows the entry that will passed to the GL on submitting the transaction.

Bank to Bank TransferThis is used for transferring funds from one bank account to another account of the same bank,

belonging to the same fund. The system checks for the bank balance sufficiency before saving the

record.

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5. Input Details

Field Type/Options RemarksVoucher No. Alpha numeric Voucher number for the BillVoucher Date Date Voucher Date. This date needs to be in an

Open PeriodFund Default Fund to which the bank account belongsFinancing Source Drop-downTransfer From: Bank Drop-downTransfer From: Bank Account Drop-downTransfer To: Bank Drop-downTransfer To: Bank Account Drop-downMode of Transfer Cheque

Others

Others can be used for automatic transfers

Cheque/Ref No. Cheque number must be from the list of

cheques available with the ULB for that

accountCheque Date DateAmount This will be the amount deducted from the

cash in hand accountNarration Text

Chapter 13: Bank Reconciliation Module

Bank reconciliation is the process of comparing and matching figures from the accounting

records against those shown on a bank statement. The result is that any transactions in the

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http://en.wikipedia.org/wiki/Bank_statement

accounting records not found on the bank statement are said to be outstanding. Taking the

balance on the bank statement adding the total of outstanding receipts less the total of the

outstanding payments this new value should (match) reconcile to the balance of the accounting

records.

Reconcile with bank

The user needs to validate the bank clearance date and amount from the bank statement


Bank And Branch Drop down list List of active bank.Account Number Drop down list List of account number based on the bank.Bank Statement Balance Numeric The user can enter the amount from the bank statement.

Bank Statement Date Date The user can enter the date from the bank statement.

Reconciliation Date Date The user can enter the date.It cannot be less than the bank statement date.

Cheque Date Date The User enters the cheque clearance date from the bank statement.

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Bank statement Entries not in Bank Book


Bank And Branch Drop down list List of active bank.

Account Number Drop down list List of account number based on the bank.

Dishonored cheques


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Bank And Branch Drop down list List of active bank.Account Number Drop down list List of account number based on the bank.Cheque Number Numeric The user can enter the cheque numberCheque Date Date The user can enter the date from the cheque

Reconciliation Summary

Once the reconciliation is done, the user uses the summary to view the cheques which are

all in the bank book but not in bank statement.

Field Name Field Type Field DescriptionBank And Branch Drop down list List of active bank.Account Number Drop down list List of account number based on the bank.Bank Statement Balance Numeric The user can enter the amount from the bank

statement.

Bank Statement Date Date The user can enter the date from the bank statement.

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Chapter 14 : Reports

Reports are summarization of transactions of a ULB over a period of time, in a classified manner,

so that they can be used by different types of stakeholders to know and understand the

performance of the ULB, and to draw conclusions and take decisions. Reports are at two levels:

Financial Statements: They are reports which summarize the transactions at a higher level,

giving reports on the overall performance of the ULB as a whole, its financial position etc as a

result of the transactions during a period. For example, the income & Expenditure account of a

ULB for a period gives the net surplus or deficit of a ULB during a period, and the balance sheet

gives the financial position of the ULB at the end of the given period.

Accounting records: They are the intermediary level reports which classify each individual

transaction into different groups of transactions. Transactions of similar types are grouped

together, so that the ULB Management will know the net result of a particular type of activity, for

example, total property tax collected during a period, total cost of a project.

MIS Reports: They are the reports which provide to the management some exceptional reports

for decision making such as Contractor/Supplier report, Cheque Issue Register details ,Register

of bills detail and Receipt Register details for the specified periods.

To generate a report, the following steps have to be followed:

Select “Reports” from the Menu Tree. The following two options are displayed

Financial Statements

Accounting Records

MIS reports

Select one of the options. The different types of reports under the selected option are

displayed.

Select the required report.

Fund-wise Reports: All the reports in the Menu provide the option to provide fund-wise reports.

Financing Source-wise Reports: Selection of a Financing Source field generates the report for

that Financing Source. If the field is left blank, a consolidated report across all financing sources

can be selected.

Financial StatementsFinancial Statements can be termed as the mirror through which the various stake-holders can

look into and understand how the ULB has managed its affairs during a period. eGov Financials

facilitates generation of financial statements in real-time, and the financial performance of the

ULB at any periodicity can be seen. The Financial Statements consist of two reports:

• Balance sheet

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• Income & Expenditure Statement

• Receipts/Payment Statement

These Reports are in summarized forms, and have schedules, which give information at the

detailed level.

Balance sheet

Balance sheet is a financial statement which reports the assets, liabilities and net worth at a specific time.

Field Name Field Type Field DescriptionPeriod Drop down Options of yearly /half yearly / date are provided.As at

Rupees Drop down Select the required option for display of amount in Rupees/Thousands/Lakhs

Income & Expenditure Statement

Income & Expenditure Statement is a schedule of all Income received and Payments made during

a past period or for a particular interval of forecasted time period.

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Field Name Field Type Field DescriptionFrom Date Date Mandatory To Date Date Mandatory

Rupees Drop down Select the required option for display of amount in Rupees/Thousands/Lakhs

Receipts/Payment Statement

Receipts/Payment Statement is a schedule of all Receipts received and Payments made during a

past period or for a particular financial year.

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Period Drop down Options of yearly /half yearly / monthly are provided.

Year Drop Down Options of years/months are provided.

Amount Drop down Select the required option for display of amount in Rupees/Thousands/Lakhs

Accounting RecordsAccounting records classify the transactions accounted through various vouchers in a systematic

manner, and generate reports of transactions carried out over a selected period. Accounting

records provided are as follows:

3. Trial Balance

4. Cash Book

5. Bank book

6. Journal Book

7. General Ledger

8. Sub Ledger

9. Day Book

10. Sub Ledger schedule

11. Opening Balance Report

12. Cheque in Hand Report

13. Cheque Received

The table below gives a brief description of each records and lists out the entries that are recorded

in each:

Type What it does Entries recorded

Trial Balance To check the arithmetical accuracy of

accounting records maintained under

Double entry accounting system.

List of all accounts closing

balances from general ledger,

cash book and bank book under

debit and credit headings.Cash book Gives a chronological account of all

cash receipts and payments, during a

selected period, with opening and

closing cash balances.

a) Cash receipts

b) Cash Payments

d) Cash Deposit

f) Cash WithdrawalBank Book Gives a chronological account of all

bank receipts and payments, during a

a) Bank receipts

b) Bank Payments

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selected period, with opening and

closing bank balances.

c) Transfer from Bank to Bank

d) Inter-fund Transfer

e) Pay-inJournal Book Lists out all journal entries

chronologically, for the selected period.

a) Contractors Bills

b) Suppliers bills

c) Salary Bills

d) Journal ProperGeneral Ledger Posting of all transactions from prime

book of entries and provides summary

of accounts.

a) Receipt Vouchers

b) Payment Vouchers

c) Journal Vouchers

from prime book of entries.Sub-Ledger Transactions pertaining to a ledger

account will be segregated under

various heads.

Vouchers which are posted to a

ledger account simultaneously

will be posted under each

detailed heads in sub ledger

pertaining to that ledger account.Day Book Lists out all transactions

chronologically, during the selected

period, irrespective of the types of

transactions.

Opening Balance

Report

Gives the list of opening balances as on

the beginning of the year.Cheque in hand

Report

Gives the list of Cheque received,

deposited and not yet deposited to

bank.

Receipt Vouchers

Trial BalanceThis is a very important report from an accountant’s point of view, since this is an evidence of

arithmetical accuracy of the accounting records. It also lists out the net balances of all the

accounts in the General Ledger, as at a particular date. A trial balance can be generated at a

particular date and also between dates. For doing that, “Trial Balance” has to be selected from

the “Accounting Records sub-menu. In the Trial Balance screen that opens up, fund and date

have to be selected, and “search” button has to be clicked, to generate the trial balance. The trial

balance has “debit” and “credit” columns, with ”debit” and “Credit” totals which are nothing but

totals of all debit an credit balances, respectively. If both the totals are equal, it indicates a tallied

trial balance. A difference in the trial balance is a definite indication of arithmetical inaccuracy,

either in opening balances, or in one or more of the entries.

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Field Name Field Type Field DescriptionReport Type Drop down Options of as on date/ range are provided.

Fund Drop DownOptions of types of fund for which the trial balance report need to be generated are provided.

As on date Date Select the date, if date option is selected in report type.

Cash BookThe Cash book for a particular “Fund”, for a particular period can be generated by selecting the

Fund in the Fund field, and giving the “Starting Date” and the “End Date”, and clicking the

“Search” button. The Cash book is displayed as in the picture below:

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All cash receipts are accounted on the debit side of Cash book from cash receipt vouchers, and all

cash payments are accounted on the credit side from cash payment vouchers. The closing

balance as at the “end date” is also displayed.

Bank BookA Bank book is similar in all respects, to Cash Book, except for the fact that it records the

following:

1. Bank transactions i.e all cheques and cash remitted to bank

2. All cheques issued from the bank account

3. Transfers “to” and “from” the bank account are displayed.

4. The closing balance as at the “end date” is also displayed.

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The cash book, besides being a prime book of entry, also serves as the general ledger account of

Cash-in-Hand. Similarly, the bank book for a particular bank account serves as the general

ledger account of that bank account. There are as many bank books as the number of bank

accounts.

Journal BookA journal book lists out all journal entries passed for a Fund, during the selected period. The

journal entries include contractors’ bills, suppliers’ bills, and salary bills i.e all the entries which

do not involve either cash account, or a bank account.

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Day BookA Day Book lists out all transactions of the ULB for the selected period, irrespective of whether

they are cash/bank transactions, or not. The day book is more or less in the same format as a

journal book, with the difference that it displays cash/bank transactions also, whereas the journal

book displays only non-cash/bank transactions.

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General LedgerThe General Ledger classifies the transactions of a ULB for the selected period, under different

detail account codes. It also gives the net balance in the account for the selected period. To

generate General Ledger Report, the following steps have to be followed:

Field Details ExampleAccount code The account code from which

accounts the report is required.

(Select from the COA by clicking the

magnifying glass in the field.)

111200 (Service Tax in lieu of

Property tax)

Fund Select from the drop-down list General FundStarting Date Select the date from the calendar, or

type the date

8/06/2006

End Date Select the date from the calendar, or

type the date

8/06/2006

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From the general ledger report we can drill down to the respective vouchers on click of voucher#.

Sub-ledgerA sub-ledger is in the same format as the general ledger. However, instead of reporting the

transactions under each detail code from the chart of accounts, it reports the transactions under

an accounting entity/relation, which in turn, is mapped to a detail code. The total of balances of

all the accounting entities under a detail code as on a particular date, matches with the balance in

the account of that detail code in the General Ledger, as on that date.

For example, a ULB has three contractors A, B, C and D. The contractors’ masters are created in

the Contractor/Supplier Master. The details of work orders issued to these contractors are also

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recorded in the Procurement Order master. The details of the orders, bills that are accounted and

paid are given in the table below:

Particulars Work Order P (Contractor A)

Work Order Q (Contractor B)

Work Order R (Contractor C)

Work Order S (Contractor D)

Fund General General General GeneralProject/Work Road Repair New Road

Construction

Building Repair New building

constructionOrder Value 1,00,000 10,00,000 5,00,000 50,00,000Bill accounted:Bill No P1 (1-4-2006)Bill no P2 (15-5-06)Bill no Q1 (30-5-06)Bill no R1 (1-5-06)Bill no R2 (15-5-06)

50,000 30,000

80,0002,00,0001,00,000

Payments made:15-4-0630-5-0615-6-0615-6-06

50,000

40,00040,000

1,00,000

Now open the sub-ledger Report, and select the following:

Account code 381200

Fund General

Starting date 1-4-2006

End Date 30-6-06

Entity Detail Contractor P/Q/R/S (One at a time)

The sub-ledger accounts for Contractor P, Q, R and S show the following balances respectively :

Contractor P Rs 30,000 (Cr)

Contractor Q Nil

Contractor R Rs 2,00,000 (Cr)

Contractor S Nil

At the same time, the Creditors-contractors’ Payable (381200) account in General Ledger

shows a balance of Rs 2,30,000 (CR) as on the same date.

Opening Balance Report:This report gives the details of opening balances in a financial year. The report can be obtained by

clicking on the opening balance report menu.

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Field Name Field Type Field DescriptionFund Drop Down List of funds will be shown from which we can select .

Financial Year Drop Down Financial Year list will be displayed from which we can select.

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Cheque in hand Report:This report gives the list of Cheque received and deposited to bank and which are not yet

deposited to bank . This can be obtained by clicking on the Cheque in hand report menu

MIS ReportsContractor/Supplier ReportThis report gives the details of each work taken up by the Contractor or Supplier

Field Name Field Type Field DescriptionType Drop Down Contractor or Supplier option to be selected.Code Search Lens Code of the Contractor/Supplier.Name Alphabetic Name of Contractor or Supplier will be displayed.

Cheque issue register report

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This report gives the details of all the cheques issued during the period specified.

Field Name Field Type Field DescriptionFrom Date Date From date to be selected.To Date Date To date to be selected.

Receipt Register - Books of Accounts

This report will generate the register of receipts for a fund for a particular period selected. The receipt number can be further drilled down to get the receipt details in depth.


Fund Drop Down List of funds will be shown from which we can select.

Starting date Date Date of beginning of the report to be generated.End date Date To date till which the report needs to be generated.

Bank transaction

To list out the transaction entries made for the particular bank account.

FieldName FieldType FieldDescription

Bank String Drop-down: List of Banks where the ULB has an account

Account number Number Drop-down: Accounts for the selected Bank Starting date date Starting date of the reportEnding date date ending date of the reportSl. No. Number Runnig serial numberVoucher Number alphanumeric Voucher number of the transaction entryCheque Number alphanumeric Cheque number of the transactionType String Payment or ReceiptVoucher Date Date Voucher date of the tranactionCheque Date Date Cheque date of the transactionPayment Amount Type Payment transaction amount, if the type is PaymentReceipt Amount Type Receipt transaction amount, if the type is Receipt

Payin slip Number Alphanumeric Payin slip number, if the transaction is Cheque Receipt

Payin slip date Date Payin slip date, if the transaction is Cheque Receipt

1. Statement of outstanding Liability To get the Statement of outstanding Liability for Expenses for Suppliers/Contractors.

FieldName FieldType Field Description

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Date Date As on DateType Text Select Contractor/ Supplier or Both

Code Text Supplier Code, if the type is Supplier or Contractor Code, if the type is Contractor

Name TextSupplier Name, if the Code is Supplier Codeor Contractor Name, if the Code is Contractor Code

Sr. No. Number Running serial numberName of the Supplier/ Contractor Text Supplier Name / Contractor Name

Nature of Payable Text Supplier or Contractor/Work order nameDate of Bill Date Voucher DateBill Number Text BIll NumberCode of Account Text glcodeBill Amount (Rs.) Number Bill.Passed Amount - Paid amountIn respect of Grant/ Special Fund Text Fund Name

Remarks Text -

Function wise Income/expenditure subsidiary register

This report will list out the function-wise Income/Expenses for the major heads wise for the selected fund.

FieldName FieldType FieldDescriptionIncome/Expenditure Text select Income / Expenditure Fund Text select fund from drop down listStart Date Date From date of the reportEnd Date Date To date of the report

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Register of Advance

Dishonored Cheques report


Cheque Number Numeric The user can enter the cheque number

Fund Drop down list The user can choose the type of fund

Cheque Date From Date The user can enter the from date

Cheque Date To Date The user can enter the to date

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Chapter 15: System Administration

System Administration covers the following areas:1. Administration-setup:

i. Define new departmentsii. Define roles

iii. Define new users and modify existing ones2. Role-based Access Control

Role DefinitionIn the initial release, the following Roles have been defined in the system with the following levels of access restrictions. Over time, it is expected that these roles would be refined and more roles may be added.

Role Access to No Access to Record Access RestrictionsState Admin Setup

MastersReports

Transactions Access to create/modify major, minor and sub-minor codesNo access to create/modify detail codes

State User Reports Setup MastersTransactions

No access to create/modify any master/setup data

ULB Admin MastersTransactionsReports

Setup Access to create/modify ONLY detail codes

ULB User TransactionsReports

SetupMasters

No access to create/modify any master/setup data

Administration Setup

The following features are supported:

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1. Boundary Types – this is a cross-application setup and will be used by multiple applications.

Typically, this will be City -> Zone -> Ward

2. Boundary Values – this is a cross-application setup and will be used by multiple applications

3. Departments

4. Definition of users

5. User Maintenance: eg. updating user password, changing user roles

Administrative Boundary Definition

Administrative Boundaries are defined in two stages:

1. Definition of Administrative boundary types: This is a one-time setup that builds the

administrative hierarchies in the ULB. The following generic hierarchy is setup in the

system (see below for the screen shot): City -> Zone -> Ward -> Street

2. Definition of Administrative boundary values: Once the types are defined, the individual

values at each level need to be defined. This includes the list of wards, which is again a

one-time setup. The ward is captured as part of the Property Tax transactions,

Procurement Order creation etc and can be used to report transactions by ward.

Department DefinitionA ULB administration is divided into departments and each department would have roles with

each employee being assigned a specific role.

The following screen shows the Department Master screen.

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Field Type RemarksDepartment Code Alphanumeric RequiredDepartment Name Alphanumeric RequiredDepartment Description Alphanumeric Optional

Press to create a new Department

User DefinitionUsers can be defined in the system using the Boundary Settings Option under Administration.

The following set of rules is assumed:

a) ULB personnel focus on certain well-defined geographic boundaries. In most cases, Accounts

personnel operate at the City level, and in some cases, at the Zone level.

b) ULB personnel are allotted departments

c) Each department has multiple Roles

d) A specific role within a department can have multiple users.

The following pre-requisites must be fulfilled prior to defining users:

1. Boundary types must be defined.

2. Boundary values must be defined.

The following fields are part of User Definition:

Field Type RemarksFirst Name Alphanumeric RequiredMiddle Name Alphanumeric OptionalLast Name Alphanumeric RequiredSalutation Alphanumeric OptionalUserId Alphanumeric RequiredPassword Alphanumeric Required (stored in an encrypted form)Belongs To Drop-down ULBDepartment Drop-down

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Field Type RemarksUser Role Drop-downChoose Jurisdiction Level Drop-down From the list of boundary types

defined. The current list is: City, Zone,

Ward, StreetChoose Jurisdiction Values Drop-down (with

multiple selections)

From the list of boundary values

defined for the level selected above

Role-based Access ControlThere are various types of users who need to access the Application for different purposes. For

instance, at the ULB level, the accountant uses it for day-to-day accounting of vouchers; while the

Accounts Superintendent needs to check a contractor account, bank balance etc; and the

Commissioner may need to view reports such as the Income & Expenditure account or budget

variance report to assess the performance of the ULB.

The Role-based Access Control (RBAC) is a feature in the system that controls access control to

the screens as well as data based on pre-defined rules. Access Control is managed at two levels:

1. Access to Screens: Based on the Role, a user has access to a set of screens. For instance, a user

at the State level must not have access to the transaction screens (i.e. cannot pass vouchers)

but they may need to have access to reports.

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2. Access to data: Based on the role, a user has access to update/manage certain masters. For

instance, it has been decided that in the Chart of Accounts, the major/minor/sub-minor

codes can be updated only at the state level. On the other hand, the detailed codes can be

created or updated only at the ULB level. This can be controlled by setting up rules in the

system.

Role-Screen mapping

The system provides a screen for mapping the setup/master/transaction screens for each role.

User access is then controlled based on the role assigned to the user. The list of user transaction

screens is listed as Action. The example below shows the setup for assignment of the ‘Create

Bank Payment’ screen to the State User, Super User, ULB Admin and ULB User roles. The State

Admin role does not have access to this transaction.

The same setup can be done Role-wise. For a given role, the list of screens can be selected as

shown below. Individual screens can be selected and added/removed as required:

Rule Definition

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The system provides a screen for mapping the setup/master/transaction screens for each role.

User access is then controlled based on the role assigned to the user. The sequence of setups is as

follows:

1. Define a Rule Group (a logical grouping of Rules) for an Action to be performed by a Role.

2. Define Rules for each Rule Group. Multiple Rules can be defined for a Rule Group.

The following Types of Rules are currently supported in the system:

• Account Code Rule: Access to specific ranges of account codes can be restricted for specific

roles. For instance, a ULB level role cannot create/modify major/minor/sub-minor codes in

the Chart of Accounts.

• Amount Rule: Total Value of a transaction can be restricted for specific roles. For instance,

the value of a Contract Order that can be created by a specific Role can be restricted to a pre-

defined limit.

• Fund Rule: The list of Funds accessible to specific roles.

Rule-group definitionThe first step is to define Rule Groups for a specific Action and Role. Access to this screen is as

follows:

Administration -> Role-based Access Control ->Create RuleGroup for Action to a Specific Role

If a specific RuleGroup exists for a Role/Action combination, it is displayed. This can then be

modified or deleted. If there is no RuleGroup defined for the Role/Action combination, a new

RuleGroup name can be defined.

The existing RuleGroup assignments for a specific Action can be displayed from the same screen.

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Similarly, the existing RulGroup assignments for a specific Role can also be displayed from the

same screen.

Rule DefinitionOnce a RuleGroup is defined, specific Rules need to be defined for that RuleGroup. Each Rule has the following attributes:Field Type RemarksRule Name Alphanumeric Name of the RuleDefault Alphanumeric Default Value assigned to the RuleMin (Range) Alphanumeric Minimum value in the rangeMax (Range) Alphanumeric Maximum value in the rangeType Drop-down:

Account Code RuleFund RuleAmount Rule

Type of Rule

Include Check-box To be checked if the Rule includes access to the range of values

Exclude Check-box To be checked if the Rule excludes access to the range of values

Active Check-box To be checked to activate the Rule

The following table shows some examples of Rules defined in the system:

Rule Type Min Max Include ExcludeAccess to create/modify major/minor/ sub-minor codes

Account Code Rule

0 99999

Access disabled to create/modify Detailed Codes

Account Code Rule

100000 999999

Access disabled to create/modify Bank GL codes from the Chart of Accounts Screen (these are automatically generated by the bank master)

Account CodeRule

47 47

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Access to this screen is as follows:

Administration -> Role-based Access Control ->Create Rules for RuleGroup.

The list of all RuleGroups assigned by Role/Action combination can be viewed in a single

consolidated window. Access to this screen is as follows:

Administration -> Role-based Access Control ->View Role-Action Mapping.

Click on a RuleGroup to go to the screen with the Rules associated with the RuleGroup

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Chapter 16: Deductions Module

Scope

The Deductions Module will cover the following major areas:1. Compilation of Deductions by category on a monthly basis for remittance. This should

cover all the deductions (calculated as well as manually deducted).2. Calculation of Deductions for each voucher based on pre-defined rules.3. Generation of statutory documents (e.g. Form-16A - TDS Certificate) on an annual basis.

Setup/Masters:1. TDS Master2. Works/Professional Services Types

Setup/Masters

Party TypeThe following master sets up the Party Types:NAME TYPE COMMENTSCode Numeric Required FieldDescription Text Required Field

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For each Type, any number of sub-types can be setup:NAME TYPE COMMENTSCode Numeric Required FieldDescription Text Required Field

The following Party Types can be setup:1. Contractor2. Supplier

3. Employee (to be used later with Payroll)The following party sub-types can be setup under Contractor:

1. Individuals2. Domestic company• The drop-down of Contractor Type will be available in the Contractor Master Screen.Tables Used:

1. eg_partytype

Field Field Type Required (Y/N)Id Number Y (PK)code varchar(20) Yparentid Number Ndescription varchar(100) YCreateby Number YCreateddate Date Ylastmodifiedby Number NLastmodifieddate Date Y

Document TypeThe following masters set up the Contract Types and sub-typesNAME TYPE COMMENTSCode Numeric Required FieldDescription Text Required FieldApplied to Drop-down from Party Type Required Field

For each Type, any number of sub-types can be setup:NAME TYPE COMMENTSCode Numeric Required FieldDescription Text Required FieldThe following contract Types can be setup:

1. Worksa. Transportationb. Advertisingc. Labour contracts

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d. Works contractse. Composite works contracts (incl supply of material)f. Service contracts (other than Professional Services)g. Others

2. Professional Servicesa. Legal b. Medicalc. Engineeringd. Architecturale. Accountingf. IT Professionalsg. Technical Consultancyh. Interior decorationi. Film artists, authorized representativesj. Others

• The drop-down of Contract Type/Sub-Type will be available in the WO/PO creation screen,.

Table Used:1.egw_typeofwork

Field Field Type Required (Y/N)Id number Y (PK)Code varchar(20) YParentid number NDescription varchar(1000) YParttypeid number YCreateby number YCreateddate Date YLastmodifiedby Number NLastmodifieddate Date Y

Recovery MastersThe following TDS Master needs to be setup:

1. Automatic – The deductions are automatically applied to each bill as part of deductions.

2. Manual – The deductions are manually calculated as part of the bill. No deduction details grid.

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HEADER:NAME TYPE COMMENTSTDS Code Alphanumeric Required fieldTDS Name Alphanumeric Required FieldAccount Code Drop-down from Chart of

Accounts(All Sub-Ledger Codes)

Required Field

Applied To Drop-down:ContractorSupplierEmployee

Required Field

Bank Loan Check box Optional field – If Recovery is manual and Applied To=’Employee’

Bank Drop-down from Bank Master

Required if Recovery is manual, Applied To=’Employee’ and Bank Loan is selected.

Remitted To Text Bank Account to which the TDS needs to be remitted. Required Field

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BSR Code Text BSR Code of Bank Account to which the TDS needs to be remitted

If Recovery is Automatic:DETAILS:NAME TYPE COMMENTSDocument Type Drop-down from Contract

TypesWorksProfessional Services

Optional field

Document Sub-type Based on the Type selected above, the list of sub-types

Optional Field

Party Type Drop-down from Party types:IndividualDomestic Company

Optional Field

Date From Effective Date from Required FieldDate To Effective Date to Optional field – If left

empty, assume that is active forever

Payment Limit – Low Numeric Optional fieldPayment Limit – High Numeric Optional fieldIT Numeric

0-100%Required

Surcharge Numeric0-100%

Optional

Education Cess Numeric0-100%

Optional

Total Calculated asIT+Surcharge+Education Cess

Validation check: Total must be less than equal to 100

Flat Amount Numeric Optional

Given below are two examples of Recovery Setup (TDS and Works Contract Tax):

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The following validation needs to be done:1. For any given contract type, contractor type, subtype, date range and payment limit

ranges, only one row must be allowed in the masters screen.2. The total of IT, Surcharge and Education Cess may not exceed 100%.3. If the effective date to is left empty, it is assumed that the rate is effective for ever.4. The WO date (agreement date) is compared with the Date From/Date to fields to identify

the rate to be applied.5. The Account code must be a Sub-Ledger code. The same Account code CANNOT be

used across multiple TDS masters except if Recovery=’manual’ and Applied To=’Employee’ and Bank Loan is selected.

6. Either (IT + surcharge + Education Cess) or Flat Amount should be there. Cannot contain both.

Tables Used:1.TDSField Field Type Required (Y/N)Id Numeric Y (PK)type varchar(20) Ydescription varchar(50) Yglcodeid number Yisactive number Yremitted varchar(100) NCreateby number YCreated Date Ymodifiedby Number NLastmodified Date Ybsrcode varchar(20) NPartytypeid Number NBankid Number N

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2.eg_deduction_details

Field Field Type Required (Y/N)Id Numeric Y (PK)tdsid number Ypartytypeid number Ydoctypeid number Ydocsubtypeid number Ydatefrom date Ydateto date Nlowlimit numeric(15,2) Yhightlimit numeric(15,2) Nincometax numeric(5,2) Nsurcharge numeric(5,2) Neducation numeric(5,2) NLastmodifieddate Date YAmount numeric(15,2) N

Application of Recoveries• The following additional attributes must be taken on the Contractor/Supplier

Master:• PAN/GIR No. (to be displayed on Form-16)• Contractor/Supplier Address (to be displayed on the Form-16)• Contractor Type (drop-down with values from the Party Type master)

• The following additional attributes must be taken on the Work Order Master:• Type – drop-down of Document Types based on the Party Type

(Contractor/Supplier)• Sub-Type – based on the type selected above, the list of sub-types

• Based on the above selection, the relevant recoveries must be determined and displayed in the following grid (based on the values selected)

• The above set of recoveries will be automatically applied on each bill as part of deductions and the deduction will be calculated on the PASSED AMOUNT.

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Remit Recovery

• Recoveries may be remitted at any point in time (typically this is done by the 7th

of a month for the previous month).• The user needs to select the following:

• Fund• Recovery Name• Bank (Read only) : If the recovery code has any bank attached to it we

need to default the bank name.• The user is required to input the month/year (default will be the previous

month/year) for which the remittance is being made.• The User then clicks on “Search” button.• The system retrieves all the recoveries which have NOT yet been remitted as

shown below for that Fund till that month end and year.

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The following details are given:NAME TYPE COMMENTSParty Name Name of the Party

(Contractor etc)Display

Party PAN/GIR# PAN/GIR# From the Contractor Master

Address Address From the contractor Master

Reference Doc No Voucher Reference (JV)Reference Date Voucher Date Amount Amount Amount DeductedRemitted Amount Amount Amount that is going to be

remitted (default the same as amount, user can change to a lesser amount)

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Remittance details:NAME TYPE COMMENTSRemit To Display From the Recovery Master Voucher Number Payment Voucher

numberVoucher Date Payment voucher

dateBank From drop-downBank account From drop-downCheque Number will be inputted based on the configuration

value. <autogeneratechque>N</autogeneratecheque>If Y, then on save we need to auto populate.

Cheque Date

Logic:

• Read from eg_remittance_gldtl where glamt- remittedamt>0 based on tdsid(Recovery ID). (On creation of voucher records are inserted to eg_remittance_gldtl only if the glcodeid is a recovery code)

• Show one record for each bill . User can enter the remitted amount. Default the remaining amount to be remitted.

• Show the user the available cheque numbers for that bank account.• A bank payment gets created on Save of process.• All the bills that are used for this remittance needs to be back updated with the

appropriate remittance.• Populate the eg_remittance table with all data.• On click of “Save and View” , save all the data in database and then open up a

new screen with all the created data in a print preview format and then give a print option from there.

Table Used:1. Tds2. Eg_remittance

Field Field Type Required (Y/N)Id Numeric Y (PK)Tds id Number YFund id Number Yfyid Number YMonth Number YPayment vhid Number YCreated by Number YCreated date Date YLast modified by Number YLast modified date Date Y

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3. eg_remittance_gldtl

Field Field Type Required (Y/N)Id Numeric Y (PK)gldtlid Number Ygldtlamt numeric(15,2) YRemitted amt numeric(15,2) NLast modified date Date YTds id Number N

4. Eg_remittance_detail

Field Field Type Required (Y/N)Id Numeric Y (PK)Remittance id Number YRemittance gldtlid Number YLast modified date Date YRemitted amt numeric(15,2) N

Modify RemittanceAny record can be modified either by surrendering the old cheque and creating a

new one or by using the same old cheque.If a cheque is surrendered, in the screen we need to take the new cheque number of autogenerate based on the configuration value. A record needs to be inserted to eg_surrendered_cheques. And a the payment voucher gets modified.If a cheque is not surrendered, the payment voucher gets modified but the cheque number will be same.

Table Used:

5. eg_surrendered_cheques

Field Field Type Required (Y/N)Id Numeric Y (PK)Bank account id number YCheque no varchar(20) YCheque date date Yvhid number YLast modified date Date Y

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Generate Party-wise Remittance Report• This is in the format of Form-16 and can be generated by Party (across Funds).

The following report criteria are required:o Party Name (Optional)- if left blank, the same report needs to be run for

all partieso For the period (Required): The period for which the report is required

(typically a year).• The following details are taken:

HeaderField Details CommentsName and address of person deducting Tax

ULB Name, Details from ULB Master

TDS circle where Annual Return under Section 206 is to be delivered

From the ULB Master

Name and address of person to whom payment is made or in whose account it is credited

Party NameParty Address

Party selected by the user

Tax Deduction No. of the deductor

From the ULB master

PAN/GIR No. of the deductor

From the ULB master

Nature of Payment TextPAN/GIR of the payee Party selected by the user

(from masters)For the period User selected

Details

Field Details CommentsAmount Paid/Credited In case of contractors,

Passed AmountDate of Payment/Credit Date of remittanceIT Amount deducted for that

recoverySurcharge Surcharge deducted for

that recoveryEducation Cess Education Cess deducted

for that recoveryTotal tax deposited Sum of IT+ Surcharge+

Education CessCheque/DD No. From the Remittance

detailsBSR Code of Bank Branch From the Recovery Master

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Field Details CommentsDate on which tax deposited

From remittance

Transfer Voucher/Challan identification no.

Voucher number (for the bill)

Cheque Printing- Set up Master

Every Bank will have a cheque format of itself. For printing the data on the cheque leaf (pre printed stationary) we need to to first set up the Set up master

Here will define the X.Y coordinates of the data that are to be printed.

The set up master screen will have the layout like below.

Tables Used:

3. eg_cheque_format

Field Field Type Required (Y/N)Id Numeric Y (PK)bankid number Yheight numeric(5,2) Yfield1 varchar(50) Yfield2 varchar(50) Yfield3 varchar(50) Yfield4 varchar(50) Yfield5 varchar(50) Yfield6 varchar(50) Ycreatedby number Ycreateddate date Ylastmodifiedby number YLastmodifieddate Date Y

4. eg_cheque_format_details

Field Field Type Required (Y/N)Id Numeric Y (PK)headerid number Yfield varchar(50) Yxvalue numeric(5,2) Yyvalue numeric(5,2) Ylength numeric(5,2) YLastmodifieddate Date Y

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