Municipal E-Governance

Municipal e-Governance
Accounting - User Manual
CENTER FOR GOOD GOVERNANCE

Knowledge Technology People
Table of Contents
Chapter-1: Introduction
Overview ……………………………………………………………………………………… 3
About the Municipal e-Governance Accounting Software ……………………………… 4
Features ……………………………………………………………………………………… 4
Significance of the Individual Buttons ……………………………………………………. 5
Chapter-2: System overview
Home Page of Municipal e-Governance Accounting ………………………………….. 6
Login ………………………………………………………………………………………… 6.
Chapter-3: Master
Introduction ………………………………………………………………………………… 7
Main Master Screen ………………………………………………………………………. 8
User Master Screen ………………………………………………………………………. 8
Fund, Add / Modify Fund ………………………………………………………………… 8
Function, Add/Modify Function …………………………………………………………. 9
Account Head –Chart of Account ………………………………………………………. 11
Add Chart of Account ……………………………………………………………………. 11
Edit Chart of Account ……………………………………………………………………. 12
Scheme and Sub-scheme ………………………………………………………………. 13
Field, Add/Modify Field ………………………………………………………………….. 15
Bank, Add/Modify Bank …………………………………………………………………. 16
Branch, Add/Modify Branch ……………………………………………………………… 17
Bank Account, Add/Modify Bank Account …………………………………………….. 18
Receipt Counter/BCs, Add/Modify Receipt Counter/BCs ……………………………. 20
Supplier and Contractor Master, Add/Modify Supplier/Contractor ………………….. 21
Financial Year, Add/Modify Financial Year …………………………………………….. 23
Account Code Mapping …………………………………………………………………… 24
Salary Codes, Add/Modify Salary Codes ………………………………………………. 25
Receipt Code Mapping, Add/Modify Receipt Head …………………………………… 27
Recovery Codes, Add/Modify Recovery Codes ………………………………………. 28
Opening Balance, Add/Modify Opening Balance ……………………………………… 29
Budget, Add/Modify Budget details …………………………………………………….. 31
Secondary Code, Add/Modify Secondary Code ………………………………………. 32
Chapter-4: Transaction
Different types and sub-types of transactions ………………………………………….. 34
Receipts …………………………………………………………………………………….. 35
Own Centers- Mode of Collection –Cash ……………………………………………….. 35
Own Centers – Mode of Collection – Cheque …………………………………………… 36
Service Center ……………………………………………………………………………… 37
Other Mode of Collection – Cheque ……………………………………………………… 39
Other Mode of Collection – Direct Bank Transfer ……………………………………… 40
Contingent Bills ……………………………………………………………………………. 41
Contingent Bill Register …………………………………………………………………… 41
Contingent Bill Accounting ……………………………………………………………….. 42
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Contingent Bill Payment…………………………………………………………………… 44
Salary Bills …………………………………………………………………………………. 45
Salary Bill Register ………………………………………………………………………… 45
Salary Bill Accounting ……………………………………………………………………… 47
Salary Bill Payment ………………………………………………………………………… 49
Contractors Bills ……………………………………………………………………………. 51
Work Order …………………………………………………………………………………… 51
Contractors Bill Register ……………………………………………………………………. 52
Contractors Bill Accounting …………………………………………………………………. 54
Contractors Bill Payment ……………………………………………………………………. 56
Suppliers Bills ………………………………………………………………………………… 57
Procurement Order ………………………………………………………………………….. 57
Suppliers Bill Register ………………………………………………………………………. 58
Suppliers Bill Accounting …………………………………………………………………… 60
Suppliers Bill Payment ……………………………………………………………………… 61
Recovery Payment …………………………………………………………………………. 63
Journal Entry ………………………………………………………………………………… 64
Contra Screen ………………………………………………………………………………. 65
Cash deposit ………………………………………………………………………………… 65
Cheque Deposit …………………………………………………………………………….. 66
Bank to Bank transfer ………………………………………………………………………. 67
Fund to Fund transfer ………………………………………………………………………. 68
Chapter-5: Reports
Reports ………………………………………………………………………………………. 69
Accounting Reports ………………………………………………………………………… 70
Day Book ……………………………………………………………………………………. 70
Cash Book ………………………………………………………………………………….. 71
Bank Book ………………………………………………………………………………….. 71
Cheque-in Hand ……………………………………………………………………………. 72
General Ledger …………………………………………………………………………….. 72
Trail Balance ……………………………………………………………………………….. 73
Journal Book ……………………………………………………………………………….. 73
Financial Reports …………………………………………………………………………. 74
Income and Expenditure Report …………………………………………………………. 74
Balance Sheet …………………………………………………………………………….. 75
Receipts and Payment Reports ………………………………………………………….. 76
MIS Reports ……………………………………………………………………………….. 77
Chapter-6: Bank Reconciliation Statement
Bank Reconciliation Search Screen …………………………………………………….. 78
Reconcile with Bank Statement ………………………………………………………….. 78
View Reconciled Information …………………………………………………………….. 81
Cheques dishonor …………………………………………………………………………. 82
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Chapter - 1
INTRODUCTION
OVERVIEW
Urban local bodies (ULBs) are currently maintaining their day-to-day accounts under
cash-based single entry accounting system. Under this system, transactions are made on the
basis of receipt and payment of cash and at the end of the year, a statement of receipts and
payment is prepared. This system does not recognize income and expenses accrue to ULBs
and also do not take into consideration the receivables, payables, non-cash items of
expenditure, and provisions etc. As a result, an analysis of true and fair view of the activities of
the ULBs has become not possible as income accrued (but not received) and expenditure
incurred (but not paid for), are not reflected in the financial statements of the ULBs. The real
financial picture of the ULBs remains obscure.
To remove such deficiencies, Government of India has taken a decision to introduce

accrual-based double entry accounting system in ULBs in consonance with the current
national policy of introducing this system in the local bodies.
Providing quality of urban services and governance essentially require effective

decision making by urban managers. One of the main obstacles is that the urban manager’s
face today is lack of accounting data for judicious decision-making. Only with the current
information, the following critical questions which are fundamental to municipal financial
management cannot be answered.
i. What do municipal services actually cost?

ii. Are the revenues sufficient to cover the cost of operating public service?
iii. How can services be improved without raising taxes and charges?
iv. Are assets being utilized efficiently?
This shall eventually lead to efficient use of municipal resources, benchmarking for
comparison and evaluation of efficiency in civic services as well as better cost recovery of
municipal services.
Accounting reforms have also become necessary due to the ongoing reform process
th
initiated by the 74 Constitutional Amendment, the Finance Commissions and also under
JNNURM
Thus there is a need for the ULBs to move from the existing cash based single entry
of accounting to accrual based double entry accounting system. In view of increased workload
and availability of technology, it also becomes necessary to shift from current manual system
of accounts preparation to computer system.
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ABOUT THE MUNICIPAL e-GOVERNANCE ACCOUNTING SOFTWARE
Municipal e-governance has been customized based of the ULBs requirements and
also it is suitable for a smaller municipality as well as a larger Corporation. It has been
designed to be user friendly so that users at all levels could operate it and generate the
required accounting reports and MIS reports. Although the accounting system is based on
double entry book keeping principles, the user need not have to worry about the accounting
principles as it is abstracted and carried out in the back-end process. The Chart of Account
designed as per the National Municipal Accounting Manual (NMAM) / Andhra Pradesh
Municipal Accounting Manual (APMAM) has been adopted under the software.
As part of the implementation, easy rules have been incorporated to automate some
of the repetitive transactions. This is expected to greatly reduce data entry errors and improve
productivity. The system provides for all the necessary management controls like voucher
approval before General Ledger posting, security with role-based access control and approval
of work flows.
Features
• It is compatible with the NMAM and APMAM, and uses the Chart of Accounts
prescribed in NMAM/APMAM.
• It is a web based application - The system is based on simple, easy to use screens
and is fully internet-enabled which will make it possible to deploy the system across
multiple zones and sections
• Role-based access control - This is a key control feature which provides powerful
checks/balances on the ability of users to enter data.
• The accounting entries are passed automatically in the back-end and are posted in
the respective General Ledger.
• At any point of time the user can generate the Financial Statements and other
reports.
• Most screens provide various stages for completing the transaction, for instance in
case of payment of expenditure, the user can navigate from submission of bill to
approval by sanctioning authority and finally to the payment by issue of cheque.
• Supports fund-based double-entry accounting
• Supports full accounting for all types of accounting transactions – Receipts,
Payments, Journal Vouchers and Contra Entries
• Automatic calculation of recoveries, remittance of deductions and generation of year-
end certificates features (TDS certificates etc.) are provided.
• Integration with work monitoring system ensures comprehensive controls on all
expenditure items.
• Integration with Payroll for recording the financial impact of the monthly pay bills and
salary transfers
• Automatic generation of all subsidiary and general ledgers with real-time data
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The significance/ features of the individual BUTTONS is explained below -
Button Action
Submit This Feature helps in adding a new record
(i.e, Master record or receipt or payment entry)
Drop-down This feature facilitates in selecting Fund ,Function, Account head, scheme
List and sub-scheme etc., from the list.
Active This features facilitates to change the status of particular field from active
to inactive stage. By default, the status will be active.
Ex: In Fund Screen ,by Clicking Active Field the fund become active,
accounting of transaction under the fund is enabled. By clicking off,
the Fund becomes inactive, and no transaction can be accounted under it.
Close This button facilitates to close the window
Add Row Facilitates the user to generate new row if the user wants to enter data
for multiple account heads in once receipt or bill.
Delete Row Facilitates the user to delete a particular row if the user enters any
unnecessary data in the screen.
Cancel Cancel the entries and refreshes the screen for reentry of al details.
General it shows the entry which is passed on to the General Ledger on submission
Ledger of the transaction
View It provided to view the transaction entered in the system. The user selects
one or more criteria and the system returns the required transaction
entries.
Verification Every transaction has to be approved by the concerned authority for
getting it to the accounting and payments. The user has to choose menu
option” verification” and search for the particular bill and verify by
clicking on verify button.
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Chapter - 2
System overview
Home Page of Municipal e-Governance Accounting

Municipal e-Governance Accounting software is a web-based application accessed from the
Internet Explorer. The system can be accessed by typing the web-page in the browser.
The Home page will appear as under -
Login
For each and every functionary a unique Username and Password is provided using which the
functionaries can log to the Municipal e-Governance Accounting Software. The Login page will
appears as under -
In the Figure, in the “Username” field enter the User Name provided to you, followed by
password in the “Password” field, then click the “LOGIN” button. If the Username and
Password typed by the user are matched with the provided one, then the application home
page is brought up or else it will display the error message like “invalid Userid or Password” ,
“Please login again”.
Note: Please note that the actual list of options is actually driven by the Role assigned to the User. If a
user needs an extra menu option, he needs to request for the same with the System Administrator.
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Chapter -3
Masters
Introduction
This is the primary step before one starts entering accounting data. This user interface is used
to create master information which is used in various other procedures. The purpose of
masters is twofold -
1. They provide validation checks in other procedures and acts as a check against
incorrect entries. e.g. a payment can be made only by entering bank account number
and cheque number. These particulars are checked by the system with information
already entered in the master earlier. Only when they match is the entry allowed.
Similarly, a Work Bill can be paid only to a person whose details are already entered
in the Contractors master.
2. Since they do not undergo changes frequently and also because they play a critical
role in validation checks, these should be created carefully and through higher level
authorization. Ideally, access to creating/editing a master should be available to only
the highest level functionary or the system administrator.
Given below is the list of Masters that have created
a. Main Master Screen

i. Fund
ii. Function
iii. Chart of Accounts
iv. Schemes –Sub schemes
b. User Master Screen

i. Field
ii. Bank
iii. Branches
iv. Bank Accounts
v. Receipt Counter / Bill Collectors
vi. Suppliers and Contractors
vii. Account Code
vii. Salary code
viii. Receipt code
ix. Recovery code
x. Opening Balance
xi. Budget
xii. Secondary Code
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To access the above masters, click menu ‘Master’ and then click the respective sub-menu as
shown in screen below -
Main Master Screen

Main Master screen facilitate in adding new funds, account heads etc at state level.
User Master Screen

User Master screens facilitate in adding details of new receipt counters/bill collectors,
contractors/suppliers etc at ULB level.
Fund Master Main Master Fund

' '
The Fund enables maintenance of separate books of account under different funds. Fund can
have sub level within it. The codification structure for the funds consists of the Major Fund and
Minor Fund. Major Fund Code would represent the broad categorization of Funds and Minor
Fund within it represents a particular Fund.
For creating/managing Funds, go to the Fund screen. The Fund Enquiry screen will appear as
follows. The screen is provided with “Add” and “Modify” buttons.
Note: Minor fund is named as “FUND” in this manual heareafter

Add Fund
This user interface facilitates in creating and adding Fund details. The Major Fund (i.e, Parent
Fund) name automatically will be displayed in the drop down menu. The adding of Fund
screen appears as follows
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Follow steps given below for Adding of Fund details
Step No Field Name Action Required
1 Fund Enter Fund name, ie Minor Fund
2 Parent Fund Select parent fund from the drop down list
3 Identifier Enter the identifier
4 Is Active Click the box
Modify Fund
Clicking the “Modify” button in the Fund – The Funds-Modify Enquiry screen, opens up as
follows -
Follow steps given below to modify Fund details

1 Fund Edit Fund name (if required)
2 Parent Fund Select parent fund from the drop down list
3 Identifier Edit & Enter
Function
Functions of the ULB can have three levels within it. New codes or additions to this list of
functions shall be made only at the national level. Function is also same way as Fund. The
Function screen provides with New or Modify for creating a new function or for carrying out
modification respectively.
For Creating/managing functions, go to the function screen. The function enquiry screen
appears as follows.
Note: Sub-function is named as “FUNCTION” in this manual hereafter
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Add Function
This user interface facilitates in creating and adding function details. The major function name
automatically displayed in the drop down menu. The adding of sub-function screen appears
as follows
Steps given below to be followed for adding Function details

1 Function Select Function from the drop down list
2 Code Enter the code
3 Sub-function Enter the name
Modify Function
Clicking the “Modify” button in the function – Enquiry screen, opens up the “Function-Modify
screen as follows
Steps given below to be followed for adding Function details

1 Code Display
2 Function Display
3 Code Display
4 Sub-function Edit the Sub-function
6 Submit To Save Record
7 Close Exit without save
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Account Head (Chart of Account)
Head of account is divided into two levels: Primary and Secondary. Primary account code
represents the subject of the income, expenditure, liabilities or assets.
The Structure of Accounts Code is presented below:
X X X X X X X
Major Head Minor Head Detailed Head
The First digit of the Major Head Code shall indicate the nature or type of the account. The
first digit shall be assigned one of the following numbers depending on the nature of the
account.
‘1’ denote an account relating to ‘Revenue Income’

‘2’ denote an account relating to ‘Revenue Expenditure’
‘3’ denote an account relating to ‘Capital Receipts & Liabilities’
‘4’ denote an account relating to ‘Capital Expenditures & Assets”
The financial Statements (i.e., Income & Expenditure Account and Balance Sheet) are
prepared on the basis of the above code.
The schedule to financial statements are drawn at minor head code of account.
For creating/managing account heads, click on Chart of Accounts in the menu. The Account
head screen will appears as follows. By default the screen displays the account heads under
“Income” classification. If the user wants to add new account head under particular
classification then he has to select one of the options in the account type. The screen is
provided with “Add” and “Edit” buttons.
Add Chart of Account

This user interface facilitates in creating and adding account head details. The minor head
name automatically displays in the drop down menu along with minor code. The user needs to
enter the detailed code and detailed head. The adding of account code screen appears as
follows:
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Steps given below to be followed for adding Account Head (ie., detailed heads) details

1 Minor Head Select the Minor Head from the drop-down list
2 Minor Code Auto display
3 Detailed Code Enter the code
4 Detailed Head Enter the detailed Head
5 Narration Enter the narration
6 Function Check Select the box ( ) - If required
7 Budget Check Select the box ( ) - If required
Edit Chart of account

On clicking the “Edit” button in the Account head, the Enquiry screen “Account head-Modify”
opens up as follows
Steps given below should be followed for editing Account Head (ie., detailed heads).

1 Account Code Auto display
2. Name Edit the Name
3 Description Enter the details
4 Active for Posting Click the box ( )if active, those will
appear in transaction
5 Function Check Click the box ( ) - if required
6 Budget Check Click the box ( ) - if required
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Scheme and Sub-Scheme
If any specific grant is received by the ULB, it is necessary to maintain separate account. For
this, user needs to create scheme and sub-scheme masters. A particular scheme can have
multiple sub-schemes and both scheme and sub-scheme can be defined. a particular in
which it is active. Such transactions will have two additional fields (optional) along with the
Fund. They are scheme and sub-schemes created in the master.
If any transaction is made pertaining to a scheme, the user has to select the related scheme
and sub-scheme for that transaction.
The Scheme and Sub-scheme enquiry screen appears as follows
Add Scheme
The user interface facilitates in creating and adding scheme details. The Fund name will be
displayed in the drop down list. Screen to add new schemes will be displayed as follows
Steps given below should be followed for Adding Scheme details

1 Fund Auto display
2 Scheme Enter the scheme name
3 Narration Enter the details
4 Start Date Enter the date
5 End Date Enter the date
6 Active Select the box ( ) -If active, it appears
in Transaction.
Add Sub -Scheme

If user wants to add sub-scheme under scheme, he has to click the add sub-schemes button
in the scheme master. The screen appears as follows -
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Steps given below should be followed for Adding sub-scheme details
1 Sub-Scheme Enter the sub-scheme name
2 Start Date Enter the date
3 End Date Enter the date
4 Active Click the box ( ) -If active it appears
in Transaction.
5 Add Row Select & Enter - for another Such-scheme
Modify Scheme and Sub-Scheme

Clicking the “Modify” button in the Scheme and sub-Scheme – Enquiry screen - “Scheme
and Sub-scheme-Modify” opens up as follows
Steps given below to be followed for modify scheme and sub-scheme details
1 Fund Auto display
2 Scheme Edit the scheme name
3 Narration Edit the details
4 Start Date Edit the date
5 End Date Edit the date
6 Active Click the box ( ) - If active it appears
in Transaction.
7 Sub-Scheme Edit the name
8 Start Date Edit the date
9 End Date Edit the date
10 Active Click the box ( )
11 Add Row For insertion of New Row
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Field
Field represents the way the ULBs are aligned geographically. Sublevel in this group will be
based on the territorial hierarchy. Number of digit at each level can range from 1-3 depending
on the size of the ULB. This level is needed only for the internal control of the ULB.
For creating/managing field, go to the field screen. The field enquiry screen appears as
follows -
Add Field
This user interface facilitates in creating and adding Ward/Field details. The City name will be
displayed automatically, based on URL address .The adding of Ward/Field screen appears as
follows
Steps given below have to be followed for Adding Field/Ward details

1 City Auto display
2 Field Code Auto display
3 Ward Enter the details
Modify Field
On clicking the “modify” button in the Field, enquiry screen “Field-Modify” opens up as follows
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Steps given below should be followed to modify Field/Ward details

1 City Auto display
2 Field Code Auto
3 Ward Edit the details
Bank
A ULB may have various bank accounts used for different purpose. It may open two or more
accounts in the same branch of a bank. It may also have a third account in a different branch
of the bank for managing revenue or special grants etc.
The chart of accounts has various types of bank accounts classified on the type of bank, and
on the purpose for which it is used. The ULB may have different bank accounts, which are
identified by account numbers given by the banker. To have individual bank book for all such
bank account, the ULB will have to create detail code for all such bank accounts.
The application provides a screen to create all such bank accounts, and to automatically crate
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 accounts of the fund to which it is linked.
For creating/managing bank master, go to the bank master screen. The screen will appear as
follows.
Add Bank
This user interface facilitates in creating and adding Name of the bank details. The adding of
bank name screen appears as follows
Steps given below to be followed for Adding bank details

1 Bank Enter the Bank Name
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Modify Bank
On clicking the”modify” button in the Bank, Enquiry screen, “Bank-modify” opens up as
follows
Steps given below to be followed to modify bank details

1 Bank Edit the Bank Name
Branch Name
For creating/managing bank branch master, go to the bank branch master screen. The screen
appears as follows.
Add Branch
This user interface facilitates in creating and adding Name of the branch details. The ‘adding
of branch name’ screen appears as follows
steps given below to be followed for Adding Branch details

1 Bank Select bank from the drop-down list
2 Branch Enter the Branch Name
3 Address Enter the address
4 Phone number Enter the Phone No
5 Fax Number Enter Fax No
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Modify Branch
On clicking the “modify” button in the Branch, the Enquiry screen, “Branch-modify” opens up
as follows
Steps given below shall be followed to modify branch details

1 Bank Select the Bank from the drop-down list
2 Branch Edit the Branch Name
3 Address Enter the address
4 Phone number Enter the Phone No
5 Fax Number Enter Fax No
Bank Account
For creating/managing bank account, go to the bank account master screen. The screen will
appears as follows.
Add Bank Account

This user interface facilitates in creating and adding bank account details. The adding of bank
account screen appears as follows
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Steps given below should be followed for adding Bank account details
1 Bank Select the bank from the drop-down list
2 Branch Select the branch from the drop-down list
3 Account No Enter the Account No.
4 Fund Select the fund from the drop-down list
5 Scheme Select the scheme from the drop-down list
6 Sub Scheme Select the sub-scheme from the drop-down list
7 Bank Group Select the bank group from the drop-down list
10 From Cheque No. Enter the starting Ch No.
11 To Cheque No. Enter the end Ch No.
12 Add Row To enter another Cheque series
Modify Bank Account

On clicking the ”modify” button in the Bank account , Enquiry screen, “Bank account-modify”
opens up as follows
Steps given below should be followed to modify Bank account details

1 Bank Auto display
2 Branch Auto display
3 Account No. Edit Account No.
4 Fund Select the fund from the drop-down list
6 Sub Scheme Select the sub-scheme from the drop-down list
7 Bank Group Select the bank group from the drop-down list
8 Narration enter the details
9 Active Select the box ( )
10 From Cheque No. Enter the starting Ch No.
11 To Cheque No. Enter the end Ch No.
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Receipt Counter/BCs
This is used to define collection points for all the Receipt Transactions. This can be used for
MIS reporting. In this screen it will capture the following persons:
- Collection Counter persons
- Name of the Bill Collectors
- Name of the Service Center
- Name of the Cheque clerk
The Receipt Counter / BCs screen is mapped to enter mode of collection. The different
Receipt screens have different modes of collection (Own Collection, Service Center, and other
modes of Collection). On selecting the mode of collection in the receipt screen, a drop-down
list of collection persons are mapped to the mode of collection, and are displayed in the
“Counter” field in the transaction entry.
For creating/managing Receipt counter/ BCs, go to the Receipt Counter/ BCs screen. The
Receipt enquiry screen will appears as follows. The screen is provided with “Add” and
“Modify” buttons -
Add Receipt Counter/BCs

This user interface facilitates in creating and adding Name of the Counter/BCs details. The
adding of name of the Receipt counter/BCs screen appears as follows
Steps given below should be followed for Adding Receipt counter/Bcs details
1 Type Select the radio button
2 Name Enter Name of the counter
3 Section Select the Section from the drop-down list
4 Narration Enter details
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Modify Receipt Counter /BCs
On clicking the “modify” button in the Receipt Counter/BCs, the Enquiry screen “Receipt
counter/BCs – modify” opens as follows
Steps given below should be followed to modify Receipt Counter/BCs details

1 Type Select the required radio button
2 Name Edit Name of the counter
3 Section Select the Section from the drop-down list
4 Narration Enter details
Supplier and Contractor master

Prior to passing a supplier or contractor bill, it is required to have a supplier/contractor master.
For creating/managing supplier and contractor data, go to the supplier and contractor master
screen. The supplier and contractor enquiry screen will appears as follows. The screen is
provided with “Add” and “Modify” buttons -
Add Supplier/Contractor
This user interface facilitates in creating and adding Name of the supplier/contractor details.
The adding of name of the suppler/contractor master screen appears as follows
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Steps given below to be followed for Adding supplier/contractor details
1 Name Enter the Name
2 Type Select the type from drop-down list
3 Address Enter address
4 City Enter name of the city
5 Pin Enter PIN No.
6 Phone Enter Ph No.
7 Fax Enter Fax No.
8 e-Mail Enter mail address
9 Contact Person Enter contact person
10 Phone Enter contract person Ph No.
11 PAN No Enter the PAN No
12 TIN Enter the TIN No
13 Bank Enter the Bank/Branch details of Supplier/Contractor
14 Account No Bank Account No. of Supplier/Contractor
Modify Supplier/Contractors
Click the”modify” button in the supplier/contractor – You get Enquiry screen
“supplier/contractors – modify” opened as follows
Steps given below to be followed to modify supplier/contractor details

1 Name Edit the Name
2 Type Select the type from the drop-down list
3 Address Edit address
4 City Edit name of the city
5 Pin Edit PIN No.
6 Phone Edit Ph No.
7 Fax Edit Fax No
8 e-Mail Edit mail address
9 Contact Person Edit contact person
10 Phone Edit contract person Ph No.
11& 12 PAN & TIN No Edit the PAN /TIN No.
13 Bank Edit the bank details of Supplier/Contractor
14 Account No Edit Bank Account No. of Supplier/Contractor
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Financial Year
Financial year is from April to March. For creating/managing Financial year, to go the financial
year screen. The financial year enquiry screen appears as follows. The screen is provided
with “add” and “modify” buttons
Add Financial Year

This user interface facilitates in creating and adding Financial year details. The adding of
Financial year screen appears as follows
Steps given below to be followed for adding of financial year details

1 Financial Year Select financial year from the drop-down list
2 Start date Auto display
3 End date Auto Display
4 Period Enter the period
Modify Financial Year

On clicking the “modify” button in the Financial Year, Enquiry screen, “Financial
year -modify” opens as follows
Steps given below to be followed for adding financial year details

1 Financial Year Auto display
2 Start date Auto display
3 End date Auto display
4 Period Edit the period
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Account Code Mapping
In account code mapping, minimize the Account codes to the extent of users requirements.
TRANSACTION TYPE
'
RECEIPTS PAYMENTS
MODE OF TRANSACTION TYPE OF EXPENDITURE
Own Service Other Work Supplier Contingent Salary

Center Center mode Bills Bills Bills Bills
Cash or Cheque Cheque

Cheque Or Bank Or Bank
For different types of transaction screens (In case of receipts - Own Collection, Service
Center, and other modes of collection; and in case of payment - Contractor, supplier,
contingent and salary screens) need different account codes. So User has to map the
required Account codes in Account code mapping screen. Depending upon activation of
account codes, these codes will appears on transaction.
The accounting screen appears as follows
Account Code Mapping - in case of Receipt -> Own Center -> Cash -> Tax Revenue-
User has to select the Account code to the extent of requirement,

Note: Activated account codes only appears in the Transaction (i.e.Receipt->Own Center->
Cash)
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Steps - Account Code Mapping in case of Receipt
Step-1 Select the Required transaction Type (i.e. Receipt)
Step-2 Select Mode of Transaction (Own Centers/Service Centers/Other Mode)
Step-3 Select Mode of Collection (Cash/ Cheque/ Bank)
Step-4 Select Required Major Head of Account
Step-5 Click on “Get List”. (Detailed account codes will display to the extent of Selected
Major Account codes)
Step-6 Click on Check Box against the required codes
Step-7 Submit
Note: Repeat the above process until required account codes are selected for each type
transaction/mode of collection.
Steps - Account Code Mapping in case of Expenditure

Step-1 Select the Required transaction Type (i.e. Expenditure)
Step-2 Select type of Expenditure (Work bill, Supplier bill, Contingent bill and Salary bill)
Step-3 Select required major head of account
Step-2 Click on “Get List”. (detailed account codes will display to the extent of Selected
Major Account codes)
Step -3 Clicks on Check Box against the required codes
Step -4 Submit
Note: Repeat the above process until required account codes are selected for each type transaction/type
of Expenditure.
Salary Codes
This is a master template for salary codes and has to be set up for easy creation of bills. Else
each time a salary bill is created, user will have to enter all the default accounts codes and
details in every bill. To minimize the work load, the user needs to set up the salary codes in
the master salary codes screen. Once updated in salary codes template, the user can see
these codes by default in the screen every time a bill is created.
Template can be modified at any point of time using the “modify salary codes” option. For
creation/managing of salary codes, user has go to the Salary codes screen in the master. The
Salary codes screen will appear as follows - The screen is provided with “add” and “modify”
buttons.
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Add Salary Codes
This user interface facilitates in creating and adding Salary codes. The adding of Salary
codes screen appears as follows
Steps given below should be followed for adding of Salary code details

1 Account code Select the account code from drop-down list
2 Account Auto display
3 Type Select the Type from drop-down list
4 Submit to save the record
Modify Salary codes

Click the modify button in the Salary codes screen and it opens as “Modify Salary”” as
follows -
Steps given below should be followed to modify Salary code details

1 Account Head Auto display
3 Submit To save the record
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Receipt Code Mapping
This is a master template for Receipt codes and it has to be set up for easy creation like
Salary bills.
The template can be modified using the “modify Receipt codes” option.
For creation/managing of Receipt codes, go to the Receipt codes screen in the master. To get
data in the Receipt screen, the user has to select the Mode of transaction and Mode of
Collection and then press Get data button. Then the receipt codes screen will appear as
follows - The screen is provided with “add” and “modify” buttons.
Add Receipt Head

This user interface facilitates in creating and adding Receipt code template. The adding of
receipt codes screen appears as follows
Steps given below to be followed for adding to Receipt Code

1 Account code Select the account code from drop-down list
2 Account head Auto display
4 Function Select the function from the drop-down list
5 Active Select the box
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Modify Receipt Head
Click the modify button in the Receipt codes screen and the screen opens as “Modify
receipt”.
Steps given below should be followed to modify Receipt Code.

4 Function Select the function from the drop-down list
5 Active Select the box
Recovery Code
While accounting contractor/supplier bills, the ULB may have to make several deductions.
Examples of such deductions/Recoveries are TDS, NAC, Senerage Charges etc. from
contractors.
The Recovery master facilitates to maintain recovery and its payment details along with
contractor/supplier name. The user has to select the recovery heads in the recovery code
master. The recovery code master’s enquiry screen will appears as follows. The screen is
provided with “add” and “modify” buttons.
Add Recovery Codes

This user interface facilitates creating and adding to recovery codes. The ‘add recovery’ code
screen appears as follows
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Following steps are necessary for adding to recovery Code.

1 Account code Select account code from drop-down list
3 Payable Select & Enter
Modify Recovery Code

Click in the modify button in the recovery code master and enquiry screen opens as
“Recovery code-modify” as follows.
Following steps to be observed to modify recovery Code

1 Account code Auto display
3 Payable Select & Enter
Opening Balance
It would facilitate the preparation of the opening balance sheet of the ULBs for which user has
to identify Assets and Liabilities. The Opening Balance enquiry screen appears as follows.-
The screen is provided with “add” and “modify” buttons.
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Add Opening Balance
This user interface facilitates creating and adding of opening balance. The “adding of opening
balance” screen appears as follows.
Following steps have to be observed to create opening balances

1 Account head Select the Account head from drop-down list
2 Fund Select the Account head from drop-down list
3 Scheme Select the Account head from drop-down list
4 Sub scheme Select the Account head from drop-down list
5 Financial year Select the Account head from drop-down list
6 type Select the Account head from drop-down list
7 Debit Enter the Amount (if Debit) in case of asset
8 Credit Enter the amount (if Credit) in case of liability
10 Submit To save Opening Balance
Modify Opening Balance

On clicking the “modify” button in the Opening Balance, enquiry screen opens as “Opening
balance modify” as follows -
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Following steps have to be followed to modify opening balances

2 Fund Auto display
4 Sub scheme Select the scheme from the drop-down list
5 Financial year Auto display
6 Debt Edit the amount
7 Credit Edit the amount
8 Narration Edit the details
9 Submit To save Opening Balance
Budget
It facilitates to achieve the objectives enumerated in the Budget. It monitors actual expenditure
as and when bills are admitted and also facilitates to generate MIS report. If any expenditure
is incurred beyond the budgetary allocation, the budget enquiry screen appears as follows.
The screen is provided with “add” and “modify” buttons.
Add Budget Details

This user interface facilitates in creating and adding of Budget sanction amount. The ‘adding
of Budget details’ screen appears as follows.
Following steps have to be followed to create Budget details

1 Fund Select the Fund from the drop-down list
2 Function Select the Function from the drop-down list
3 Account head Select the Account head from the drop-down list
4 Financial year Select the FY from the drop down list
5 Amount Enter the amount
6 Budget check Click the box ( )
7 Submit To save record
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Modify Budget details
On clicking the “modify” button in the Budget-enquiry screen, it opens as “Budget-modify” as
follows -
Following steps have to be followed to modify Budget details
3 Account head Select the Account head from the drop-down list
4 Financial year Select the FY from the drop-down list
5 Amount Edit the amount if required
5 Budget Check Click the box ( )
6 Submit To save edit record
Secondary Code
Secondary codes 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 secondary code is mapped to the detailed code level.
In a transaction, when the account code with a secondary code is selected, the user need to
click on the button. This pops up a new window with the secondary code details i.e., sub-
ledger details.
The secondary code screen provides with new or modify buttons for crating new secondary
codes and for carrying out modification.
For creating/managing secondary codes, go to the secondary code screen in the master
enquiry screen which appears as follows -
Add Secondary Code

This user interface facilitates in creating and adding of secondary code. The adding of
secondary code screen appears as follows.
Following steps have to be followed to create secondary code details

1 Account code Select the account code from the drop-down list
2 Serial No Auto display
3 Secondary code Auto display
4 Particulars Enter the sub-ledger details
5 Add row For inserting new row
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Modify Secondary code
On clicking the “modify” button in the secondary code enquiry screen, it opens as “secondary
code-modify” as follows -
Following steps have to be followed to modify Budget details

1 Account code Select the account code from the drop-down list
2 Serial No Auto display
3 Secondary code Auto display
4 Particulars Edit the sub-ledger details
5 Add row For insertion of new row
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Chapter -3
Transactions
Different types and sub-types of transaction are-

A. Receipts
A.Own Collection Centers
i. Cash
ii. Cheque
b. Service Centers
i. Entry
ii. Receipt of Cheque
c. Other mode
i. Cheque
ii. Bank (Direct bank deposit)
B. Expenditure
a. Contingent Bill
i. Bill Entry
ii. Verification
iii. Accounting
iv. Payment
b. Salary Bill
i. Bill Entry
ii. Verification
iii. Accounting
iv. Payment
c. Contractor Bills
i.Procurement bill
ii. Bill Entry
iii. Verification
iv. Accounting
v. Payment
d. Supplier Bills
i.Procurement bill
ii. Bill Entry
iii. Verification
iv. Accounting
v. Payment
C. Journal
D. Contra
a. Cash Deposit
b.Cheque Deposit
c.Bank to Bank transfer
d. Fund to Fund transfer
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Receipt
The ULB receives the revenue by way of cash, cheque or direct bank transfer. Separate
screens are provided to capture different types of receipts of the ULB.
The revenue screens are divided into -
1. Own centers
a) Cash Collection
b) Cheques Collection
2. Service Centers
a) Entry
b) Receipt of Cheque
3. Other mode
a) Cheques Collection
b) Bank Collection
Own Centers- Mode of collection - Cash

ULBs have its own collection centers in which employees of the ULB (Shroff/Cashier) directly
collect cash from public towards tax and non-tax revenues. Some employees (like Bill
collectors) also collect cash from the public (as door to door collection). To capture above
details in the application, the user has to enter the details in Own center screen.
The Own Center - Cash Screen appears as follows -
Steps given below have to be followed for submitting of Own Center/BC Cash Receipts

1 Date Enter the Receipt date
2 Counter/BC Select the Counter/BC form the drop-down list
3 Fund Select Fund from the drop-down list
4 Receipt No Auto generation
5 Field Select the field from the drop-down list
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7 Account Code Auto display from the receipt code template.
For additional code, select the account code from
drop-down list
10 Secondary code Click button - enter the details (if needed)
12 General Ledger To show the Entry
13 Add Row For insertion of new row
14 Cancel exit without save
Own Centers - Mode of collection - Cheque

ULBs have its own collection centers in which employees (Shroff/Cashier) of the ULB directly
collects Cheques from public towards tax and non-tax revenues. To capture above details in
the application, the user has to enter the details in Own center - cheques screen. The Own
Center - cheque screen appears as follows -
The steps given below should be followed for submitting of Own Center/BC Cash
Receipts
2 Counter/BC Select the counter/BC form the drop-down list
4 Receipt No. Auto generation
5 Field Select the field the drop-down list
6 Cheque No. Enter the Cheque No.
7 Cheque Date Enter the Cheque date
8 Amount Enter the Cheque Amount
9 Click to Edit Select to edit the cheque
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drop-down list
16 General Ledger To view the Entry
18 Cancel without save record
Note: In the above screen, user can enter multiple cheques. The user has to enter the cheque
wise details along with head of account details (i.e, step 6 to 10) for each cheque before
submission.
Service Center
At some places, Service centers (like e-seva centers) collect money on behalf of ULBs. In
periodical intervals, they remit the money to ULB through cheque or direct bank transfer.
To capture these details in the software, the user has to enter the details in two different
screens (i.e, entry screen and Cheque receipt screen).
In Entry Screen, the ULB has to enter the day wise collection particulars of the service center.
The Cheque receipt screen captures the receipt of cheque from service center against
collection particulars.
The Entry screen of Service center is as follows
Steps given below should be followed for submitting of “Service center – daily collection
particulars” Screen
2 Center Select the service center which collects cash from the
public on behalf of ULB
5 Field Select the Field from the drop-down list
drop-down list
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14 Cancel Exit without save
Search Screen for Service Center Collection particulars
Steps given below should be followed for searching of service center collection
particulars
2 From Date Enter the date
3 To Date Enter the date
4 Get Receipt Click the button
Daily collection particulars of service center are displayed as follows
Uuser has to select the check box to the extent of cheque amount received from the service
center. “Receipt of Cheque from Service center” screen appears as follows
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The steps given below should be followed for submitting of “Service center Cheque particulars
- - Cheque Receipt” screen
1 Voucher No Auto display
2 Voucher Date Enter the Date
3 Cheque No. Enter the Cheque No
4 Cheque Date Enter the Cheque Date
5 Cheque Amount Enter the Cheque Amount
6 Deduction Select in case of Service Charges being
directly deducted from cheque.
Other Mode of collection - Cheque

At some places, ULBs collect cheques for the public in drop box system. To capture the
above details in the software, the user has to enter the details in other collection screen.
The Cheque screen appears as follows -
Steps given below should be followed for submitting of Cheque Receipts

3 Scheme Select the Scheme from the drop-down list
4 Sub-Scheme Select the Sub-scheme from the drop-down list
6 Field Select the Field from the drop-down list
8 Cheque Date Enter the Cheque date
9 Amount Enter the Cheque Amount
10 Click to Edit Select to edit cheque
12 Account Code Select the Account code from the drop-down list
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18 Add Row for insertion of new row
Note: In the above screen, user can enter multiple cheques. The user has to enter cheque
wise details along with head of account details (i.e, step 6 to 10) for each cheque before
submission.
Other - Direct bank Transfer

ULB may receive receipts/grants through bank transfer (direct). To capture these details,
user has to enter them in this screen. The screen appears as follows -
Steps given below should be followed for submitting Direct bank transfer Receipts.

2 Fund Select the Fund from the drop down list
3 Scheme Select the Scheme form the drop down list
6 Field Select the Field form the drop-down list
8 Account No. Select the Account number form the drop-down list
17 Cancel exit without save
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Contingent Bills
Contingent charges refer to the incidental expenditure that ULB incurs in day-to-day
functioning.
Continent Bill Screens are divided into:

1. Bill Register
2. Verification
3. Accounting
4. Payment
Each screen is explained as follows.
Contingent Bill Register

A separate screen is provided for entry of bills. This would facilitate the entry of contingent
bills by the user department (e.g. Engineering, Revenue etc). The bill first passes to the Head
of Department for verification and then passes to Accounts Department for accounting and
payment.
The screen below shows the screen shot of the Contingent Bill Register/Bill Creation.
Steps given below should be followed for submitting of Contingent Bill details
1 Bill Number Auto display
2. Date Enter the Receipt date
3. Function Select the Function from the drop-down list
7 File No. Enter the File No.
8 Bill Amount Enter the Amount
9 Party Enter the Name of the party/claimant
10 Address Enter the party address
11 Bill Narration Enter the narration
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Search Screen for verification of contingent Bill Register
It displays all the pending bills. Click the Bill Number in the search screen and the verification
screen opens as follows -
The user has to click either Verified or Return button. If all the details are found correct, then
the user has to click the verified button, otherwise return for review along with reason.
Contingent Bill Accounting

The Contingent bill can be accounted once the bill has been entered in the Bill Register and
verified by the concerned Head of Department.
Search Screen for accounting of contingent Bill:
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It displays all the pending bills. Click the Accounting button in the search screen and the
“Accounting screen” opens as follows
Steps given below should be followed for submitting of Contingent Accounting

2. Date Enter the date
3. Function Select the Function from the drop-down list
7 Party Enter the Name of the party (ie. claimant)
8 Amount Enter the Amount
9 Remark Enter the Party’s address
10 Bill Narration Enter the narration
17 Return Click the button
18 Budget to view budget details
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Note: the Accountant/Accounts staff can return the bill for review to concerned section in
which the bill was prepared. But the Accountant/Accounts staff need to give reason for review.
Bill Payment
The Contingent bill can be paid once the bill has been accounted. Search
Screen for payment of contingent bill is as follows -
It displays all pending payment bills. Click the check box in the search screen, and the
payment screen opens as follows -
Steps given below should be followed for submitting of contingent bill payment

1 Gross Amount Auto display
2 Deduction Amt Auto display
3 Net Amount Auto display
4 Date Enter the date of payment
5 Payment Vr. No Auto display
7 Account No. Select the Account No. from the drop-down list
9 Cheque Date Enter the cheque Date
10 Amount Auto display
11 Payee Auto display
Note: If only one contingent bill is selected by the user in search screen, the name of the person will
drop-down from the bill register, otherwise if shows as self.
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Salary Bills
A salary bill is entered into the system to recognize the ULB’s obligation to pay salaries to its
employees
The Salary Screens are divided into -

1. Bill Register
2. Verification
3. Accounting
4. Payment
Each screen is explained as follows-
Salary Bill Register

The ‘salary bill create’ screen will be shown with the defaulted codes as created in the salary
code template in master screen. User can add additional records but cannot change the
codes from the template. If particular code is not applicable, the amount can be left blank.
A separate screen is provided for entry of salary bills. This would facilitate the entry of salary
bills by the user department (e.g. Engineering, Revenue etc). The bill passes to Head of the
Department for verification, and then passes to Accounts Department for accounting and
payment.
The screen below shows the screen shot of the Salary Bill Register.
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Following steps are given below for submitting Salary Bill details

2 Department Select from the drop-down list
3. Bill Date Enter the date
4 Bill type Select the radio button
5 Month & Year Select the month and year from the drop-down list
6 Function Select Function from the drop-down list
8 Scheme Select Scheme from the drop-down list
9 Sub-Scheme Select Sub-scheme from the drop-down list
Earnings
10 Account Code Select the account code from the drop-down list
13 Add Row another row button to enter another earnings details
Deductions
14 Account Code Select and enter
17 Add Row another row button to enter another deduction details
To save and View
19 Budget To view the budget provision
Search Screen for verification of Salary Bill Register
It displays all pending bills. Click the Bill Number in the search screen and the verification
screen opens as follows
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The user has to click either ‘Verified’ or ‘Return’ button. If all the details are found correct, the
user has to click the verified button, otherwise return for review along with reason.
Salary Bill Accounting

The Salary bill can be accounted once the bill has been entered in the Bill Register and
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Search Screen for accounting of salary bill
It displays all pending bills. Click the accounting button in the search screen, and the
Accounting Screen opens as follows -
Steps given below should be followed for submitting of salary bill accounting

2 Department Auto display
2. Bill Date Enter the date
4 Function Select Function from the drop-down list
3 Scheme Select Scheme from the drop-down list
4 Sub-Scheme Select Sub scheme from the drop-down list
Earnings
10 Account Code Auto display
12 Amount Auto display - can be editted
13 Add Row For insertion of earning codes
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Deductions
10 Account Code auto display
13 Net Amount Auto display - can be editted
13 Add Row For insertion of deduction codes
To save and View
14 Accounting To save record
15 Return To return for review
16 General Ledger To view the entry
which the bill was prepared. But the Accountant/Accounts staff needs to give reason for
review.
The screen shot of reason for review is as follows.
Bill Payment
The salary bill can be paid once the bill has been accounted. Search Screen for payment of
salary bill is as follows -
It displays all pending payment bills. Click the check box in the search screen, when the
payment screen opens as follows
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Steps given below should be followed for submitting of salary payment

2 Deduction Amount Auto display
4 Date Enter the date of payment
7 Account No. Select the account number from the drop-down list
Note: In the case of salary bills, as a default, it shows ‘self’ in the payee field.
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Contractors Bills
The Contractors Bill Screens are divided into

1. Work Order
2. Bill Register
3. Verification
4. Accounting
5. Payment
Each screen is explained as follows-
Work Order
A separate screen is provided for Work Order for contract works. This facilities the
entry of Work Order information, such as Work Order No. , name of contractor, value of
work, nature of work etc.,
The screen below shows the screen shot of the Work Order
Steps given below should be followed for submitting of Work Order details

1 Work order Date Enter work order date
2 Work order No. Enter work order number
3 File No Enter File number
4 Contractor Select name of contractor from drop-down list
5 Work order name Enter name of the work
6 Value of order Enter the agreed amount
7 Remarks Enter remarks if any
9 Cancel without save
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A separate screen is provided for entry of contractors bills. This would facilitate entry of
contractors bills by the user department (e.g. Engineering, Water works etc). The bill first
passes to Head of the Department for verification, and then passes to Accounts Department
for accounting and payment.
The screen below shows the screen shot of the Contractors Bill Register.
Steps given below should be followed for submitting of Contractor Bill details
2 Bill Date Enter the Bill date
3 Order Number Select form drop-down list
4 Contractors Auto display
5 Work Name Auto display
6 File No. Auto display
7 Value of work Auto display
8 Due amount Auto display
9 Advance amount Auto display, if any
10 Function Select Function from drop down list
12 Radio button Select payment
13 Fund Select Fund from drop down list
14 Scheme Select Scheme from drop down list
15 Sub-scheme Select Sub scheme from drop down list
16 Narration Enter narration, if necessary
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Expenses
17 Account code Select from drop down list
20 Secondary codes Select, if necessary
21 Add row For insertion of another row of expenses
Recoveries
26 Add row For insertion of another row of recoveries
Save record
Search Screen for verification of Contractors Bills Register is as follows
It displays all pending bills. Click the Bill Number in the search screen, when the Verification
Screen opens as follows -
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The user has to click either ‘Verified’ or ‘Return’ button. If all the details are found correct,
user has to click the verified button, otherwise return for review along with reason.
Contractors Bill Accounting

The Contractors bill can be accounted once the bill has been entered in the Bill Register and
Search Screen for accounting of Contractor Bill is as follows
It displays all pending bills. Click the Accounting button in the search screen, and the
Accounting screen opens as follows -
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Steps given below should be followed for submitting Contractor Bill Accounting details

2 Date Enter the Bill date
3 Fund Select Fund form drop down list
4 Scheme Select Scheme form drop down list
5 Sub-scheme Select Sub scheme form drop down list
8 Remarks Enter, if necessary
9 Bill Narration Auto display
4 Contractor Auto display
Expenses
Recoveries
Save record
29 Return To return the bill
review.
The screen shot of reason for review is as follows.
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Bill Payment
The Contractor bill can be paid once the bill has been accounted. Search
screen for payment of Contractors Bill is as follows -
Steps given below should be followed for submitting of Contractors Payment

4 Date Enter date of payment
6 Bank Select & Enter
7 Account No. Select & Enter
8 Cheque No. Enter Cheque No
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Suppliers Bills
The Suppliers Screens are divided into

1. Procurement Order
2. Bill Register
3. Verification
4. Accounting
5. Payment
Each screen is explanted as follows-
Procurement Order/Supplier Order

A separate screen is provided for procurement of good from suppliers.
This facilities the entry of Supplier Order information such as Order date, Order No and
material ordered (name) and value of order etc.,
The screen below shows the screen shot of the procurement of material from suppliers
Steps given below should be followed for submitting of Suppliers Bill details

1 Supply Order Date Enter date of supply order
2 Supply Order No. Enter Supply Order number
3 File No Enter File number
4 Supplier Select from drop down list
5 Order name Enter name of the order (material or goods etc.)
6 Value of order Enter agreed amount
7 Remarks Enter remarks, if any
9 Cancel without save
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Suppliers Bill Register
A separate screen is provided for entry of Suppliers bills. This would facilitate the entry of
suppliers bills by the user department (e.g. Engineering, Water works etc). The bill first
passes to Head of the Department for verification and then passes to Accounts Department
for accounting and payment.
The screen below shows the screen shot of the Supplier Bill Register.
Steps given below should be followed for submitting Supplier Bill details
2 Bill Date Enter the bill date

4 Supplier name Auto display

6 File No. Auto display
7 Value of work Auto display
8 Due amount Auto display

9 Advance amount Auto display, if any

12 Radio button Select payment

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16 Narration Enter narration, if necessary
Expenses
Recoveries
Save record
Search Screen for verification of Suppliers Bills Register is as follows
It displays all pending bills. Click the Bill Number in the search screen, and the verification
screen opens as follows -
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The user has to click either ‘Verified’ or ‘Return’ button. If all the details are found correct, then
the user has to click the verified button, otherwise return for review along with reason.
Suppliers Bill Accounting

The supplier bill can be accounted once the bill has been entered in the Bill Register and
Search Screen for accounting of supplier Bill
It displays all pending bills. Click the Accounting button in the search screen, and the
Accounting screen opens as follows -
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Steps given below should be followed for submitting of suppliers Bill Accounting details

2 Date Enter the bill date
3 Fund Select Fund form drop down list
4 Scheme Select Scheme form drop down list
5 Sub-scheme Select Sub scheme form drop down list
8 Remarks Enter, if necessary
9 Bill Narration Auto display
5 Order Name Auto display
4 Supplier Auto display
Expenses
Recoveries
Save record
29 Return To return the bill
review.
Bill Payment
The Supplier bill can be paid once the bill has been accounted. Search
Screen for payment of Contractors Bill is as follows -
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Steps given below should be followed for submitting of Supplier bills Payment

4 Date Enter date of payment
6 Bank Select Bank from drop-down list
7 Account No. Select Account No. from drop-down list
8 Cheque No. Enter Cheque No.
9 Cheque Date Enter Cheque Date
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Recovery payment
This screen facilitates for creation of contingent bill for payment of recovery amount (ie.,
recovered from Contractors/Suppliers).
Search screen of Recovery payment is as follows
In this search screen, list of recoveries are shown. The user has to select the required recoveries
for creation of contingent bill for making payment of recoveries
The recovery payment screen is as follows -
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Journal Entry
This screen facilitates to enter the non cash transaction. This screen is mainly used to enter the
adjustment entries, accrual entries etc., in which no cash or bank transaction is involved.
Journal entry screen appears as follows
Steps given below should be followed for submitting journal entry details

1 Voucher Date Enter the date
6 Narration Enter narration, if required
20 Secondary codes Select if necessary
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Contra Screen
Contra entries occur whenever a transaction involves two bank accounts or a bank and a
cash account.
In ULBs, contra entries are made in the following transactions
1. Cash deposit
2. Cheque deposit
3. Bank to Bank transfer
4. Fund to Fund transfer
Note: In ULBs, no cash withdrawal is permitted.
Cash deposit
Cash deposit is used for depositing cash (from cash-in-hand account) to a specific bank
account. It displays the own center cash collection particulars along with name of the
collection counter/ Bill collector.
Search screen of cash deposit appears as follows
The steps given below should be followed for search screen of cash deposit
1 Fund Select Fund from drop-down list
2 From date Enter date
3 To date Enter date
4 Get Receipts Click button, displays the all pending cash deposit particulars
The following figures show the screen shot of cash deposit

1 Select Select the amount (in check box) that need to be deposited
2 Deposit date Enter the deposit date
3 Challan No. Enter Challan number
4 Bank Select the Bank from drop-down list
5 Account No. Select the Account Number from drop-down list
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6 Amount Displays the amount
7 Add Row For insertion of new row for deposit of cash in multiple banks
9 General Ledger To view the general entry of the transaction
10 Cancel To cancel the transaction.
Cheque deposit
Cheque deposit is used for depositing cheques ( from cheques-in-hand account) to a
specific bank account. The screen is provided for remittance of cheques in hand.
Search screen of Cheques deposit appears as follows
The steps given below should be followed for search screen of Cheque deposit
2 From date Enter date
3 To date Enter date
4 Get Receipts Click button - displays all pending cash deposit particulars
The following figures show the screen shot of Cheque deposit
1 Select Select the amount (in check box) that need to be deposited
2 Deposit date Enter deposit date
3 Cheque Deposit No. Enter the Challan number
5 Account No. Select the Account Number from drop-down list
7 General Ledger To view the general entry of the transaction
8 Cancel To cancel the transaction.
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Bank to Bank transfer
This is used for transferring funds from one bank account to another bank account belonging
to the same fund.
The system checks for the bank balance sufficiency before saving the record. The
following figure shows the screen shot of bank to bank transfer
Steps given below should be followed for submitting bank to bank details

2 Scheme Select Scheme from drop-down list
3 sub-scheme Select Sub-scheme from drop-down list
4 Date Enter the date
5 Reference No. Enter the reference number, if any
Transfer From
Transfer To
11 Narration Enter narration
12 Submit To save transaction
13 General Ledger To view the General Ledger Entry
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Fund to Fund transfer
This is used for transferring the amount from one bank account to another bank account
belonging to some other fund.
The system checks for the bank balance sufficiency before saving the record. The
following figure shows the screen shot of Fund to Fund transfer -
Steps given below should be followed for submitting Fund to Fund transfer details

2 Reference No. Enter the reference number, if any
Transfer From
6 Sub-scheme Select Sub-scheme from drop-down list
8 Account Select Account No. from drop-down list
Transfer To
11 Sub-scheme Select Sub-scheme from he drop-down list
13 Account Select Account No. from drop-down list
14 Narration Enter the narration
To Save record
15 Submit To save transaction
16 General Ledger To view the General Ledger Entry
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Chapter -5
Reports
Reports are the summarization of transactions of ULB over a period of time, in a classified
manner, so that they can be used by different stakeholders to know and understand the
performance of the ULB, and to draw conclusions and take decisions. Reports are of three
types:
- Accounting Reports
- Financial Reports
- MIS Reports
Accounting Reports
These are the intermediary level reports which classify each individual transaction into
different groups. Transactions of similar type 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 for the period, total telephone charges paid during the period etc.
Financial Reports
These are the reports which summarize the transactions at a higher level. They present the
overall performance of the ULB as a whole, its financial performance, financial position etc.,
as a result of the transactions during a period. For example, the Income and Expenditure
Account of the ULB for a period gives the net surplus or deficit of the ULB during a period,
and the Balance Sheet gives the financial position of the ULB at the end of a given period.
MIS Reports
MIS Reports provide the identification of relevant information needs. Collection of relevant
information and its process would be useful to ULB management in taking decisions.
The following figure shows the screen shot of the Report menu
To generate a report, the steps given below have to be followed:
Step -1 Select “Report” from the Menu. The following three options are displayed
Accounting Reports
Financial Statements
MIS Reports
Step -2 on selecting one of the options, different types of reports under the selected option
are displayed.
Step-3 then, select the required report
Note: All the reports in the Menu provide an option for Fund-wise reports.
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Accounting Reports
Accounting reports classify the transactions accounted through various vouchers in a
systematic manner, and generate reports of transactions carried out over a selected period.
Given below is the list of Accounting Reports that have created
Day Book
The Day Book lists out all transactions chronologically, during the selected period,
irrespective of the type of transactions. The day book lists out all transactions (weather
cash/bank/journal transactions) passed for a fund, during the selected period.
In the Day Book screen that opens, Fund and Dates have to be selected, and “Get Report”
button has to be clicked, to generate the Day Book.
The Screen shot of Day Book appears as follows -
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Cash Book
The Cash Book lists out cash and bank transaction in chronological order. It records the
following
Cash Receipts
Cash deposit
Bank Receipts
Bank Payments
Transfer from Bank to Bank
Inter Fund Transfer
Cheque Deposits
Hence, the Cash Book lists out only cash and bank transactions passed for a Fund, during
the select period.
In the Cash Book screen that opens up, Fund and Dates have to be selected, and “Get
Report” button has to be clicked, to generate the Cash Book.
The screen shot of Cash Book appears as follows
Bank Book
A Bank Book lists out only bank transaction in chronological order. It records the following
Bank Receipts
Bank Payment
Transfer from Bank to Bank
Inter Fund Transfer
Cheque Deposits into bank .
Hence, the Bank Book lists our only bank transactions passed for a Fund during the select
bank and period.
In the Bank Book screen that opens up, Fund and Dates have to be selected, and “Get
Report” button has to be clicked, to generate the Bank Book.
The screen shot of Bank Book appears as follows
71 | P a g e
Cheque-in Hand
It lists out the Cheques Receipts and Cheques Deposits particulars for a Fund during the
select period.
In the cheque-in hand screen that opens up, Fund and Dates have to be selected, and “Get
Report” button has to be clicked, to generate the cheque-in hand.
The screen shot of ‘cheque-in hand’ appears as follows
General Ledger
The General Ledger classifies the transactions of the ULB for the select period, under
different detailed account codes. It also gives the net balance in the account for the select
period.
In the General Ledger screen that opens up, Fund , Account Code and Dates have to be
selected, and “Get Report” button has to be clicked to generate the General Ledger.
The screen shot of General Ledger appears as follows
72 | P a g e
Trail Balance
This is a very important report from accounts point of view, since this is an evidence of
arithmetical accuracy of the accounting records. It also lists out the net balance of all the
accounts in the General Ledger, as on a particular date.
A Trail Balance is always generated as at a particular date. For doing that, “Trail Balance” has
to be selected from the “Accounting Reports” sub-menu. In the Trail Balance screen that
opens up, Fund and Date have to be selected, and “Get Report” button has to be clicked, to
generate the Trail Balance. The Trail 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 trail balance. A difference in the trail balance is a
definite indication of arithmetical inaccuracy, either in opening balance or in one or more of the
entries.
The screen shot of Trail Balance appears as follows
Journal Book
It lists out the Non-cash and Non-bank transaction of a ULB for a select period.
In the Journal Report screen that opens up, Fund and Dates have to be selected, and “Get
Report” button has to be clicked to generate the Journal Book Report.
The screen shot of the Journal Book report appears as follows -
73 | P a g e
Financial Statements
Financial statements can be termed as the mirror through which the various stakeholders can
look into and understand how the ULB has managed its affairs during a period. Municipal e-
Governance Accounting software facilitates generation of financial statements in real -time,
and also the financial performance of the ULB at any periodicity.
The financial statements consist of two reports

¾ Income and expenditure
¾ Balance sheet
Other important Financial statement in case of ULB Is the Receipt and expenditure
Statement
Income and Expenditure report

In order to ascertain the true surplus or deficit made by an entity in an accounting period, it is
necessary that all income and expenses are considered. The Income and Expenditure
Account considers all revenues and expenses and shows the surplus made or deficit suffered
by the ULB during a particular accounting period.
In the Income and Expenditure Report screen that opens up, Fund and Dates have to be
selected, and “Get Report” button has to be clicked to generate the Income and Expenditure
Report.
The screen shot of Income and expenditure report appears as follows
74 | P a g e
Balance Sheet report
Balance sheet report is a statement showing the financial position of a ULB. Balance sheet is
prepared by taking up all personal accounts and real accounts (assets and properties)
together with the net result obtained from Income and Expenditure account. On the left hand
side of the statement, the liabilities and capital entries are shown. On the right hand side, all
the assets are shown. Balance sheet is not an account but it is a statement prepared from the
ledger balances. So we should not prefix the accounts with the words ‘To’ and ‘By’.
Balance sheet is defined as ‘a statement which sets out the assets and liabilities of a
organization firm and which serves to ascertain the financial position of the same on any
particular date’.
In the Balance sheet screen that opens up, Fund and Dates have to be selected, and “Get
Report” button has to be clicked to generate the Balance Sheet Report.
The screen shot of Balance Sheet report appears as follows
75 | P a g e
Receipts and Payments Report
The Receipts and Payments Account shows the sources of funds and application of funds
during the accounting period.
In the Receipts and Payments Account screen that opens up, Fund and Dates have to be
selected, and “Get Report” button has to be clicked to generate the Receipts and Payments
Report.
The screen shot of Receipts and Payment Report appears as follows
76 | P a g e
MIS Reports
MIS Report means a computer-based system that transforms data into information useful in
the support of decision making. MIS can be classified as performing three functions:
(1) To generate reports - for example, contractors and supplies report.
(2) To answer what if questions asked by ULB management -
For example, questions such as "pending cash deposit particulars and
delay in remittance etc., can be answered by MIS.
(3) To support decision making.
Given below is the list of MIS Reports that have been created
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Chapter - 6
Bank Reconciliation Statement
Bank Reconciliation is a procedure which aims at reconciling the bank balance as shown in
the cash book of the ULB with the bank balance as per the pass book/statement received
from the bank.
The following are the menu options available under BRS;

Reconcile with Bank statement: The user needs to validate the bank clearance date from
the bank statement to reconcile the entries.
Bank Statement entries (not in the cash book) Additional Payment/Receipt entries from the
bank statement can be entered here. They will be available on this screen until the user
chooses to pass a voucher.
Reconciliation Summary: Once the reconciliation is done, the user uses the summary to
view the cheques which are in the bank book not in bank statement and entries.
Reconcile with Bank Statement

The user is presented with a screen as below. The user enters the following data on the
header to retrieve all the transaction that are not reconciled:
Bank/Branch: From a drop-down list
Bank Account: From a drop-down list (all accounts within that
bank) As on Date: Bank Statement date
On clicking Get List, the following is shown on the screen (see screen shot below). This
includes the following:
Receipts:
All direct bank receipts that have NOT been reconciled as of the Reconciliation Date
All cheques deposited into that bank account (via the Pay-in slip) as of the
Reconciliation date All receipts from an inter-bank transfer that have NOT been
reconciled as of the Reconciliation date
All Cash Deposits that have NOT been reconciled as of the Reconciliation Date.
Payments:
All cheque payments (eg contractor/supplier, salary, direct bank payment)
All cash withdrawals that have NOT been reconciled as of the Reconciliation
Date All payments made to other banks from inter-bank transfers.
All Advance payments that have NOT been reconciled as of the Reconciliation Date.
78 | P a g e
Steps given below should be followed for to reconcile the bank statement

1 Balance as per PB Enter the Bank Balance as per Pass Book
2 Date Auto Display
3 Collection Mode Auto Display
5 Transaction Type Auto Display
6 Voucher Number Auto Display
7 Pay Slip No Auto Display
8 Cheque Number Auto Display
9 Credit Amount Auto Display - Expenditure
10 Debit Amount Auto Display - Receipts
11 Bank Date User enters the cheques clearance date from
the bank Statement
The following fields are calculated and displayed by the system

Sl. No Field Comment
1 Balance as per Bank Book Calculated by the System
(as on reconciliation Date)
2 Receipt not reflected in Bank Calculated from the screen and as the
cheque date/Pay in slip date
3 Payment nor reflected in Bank Calculated from the screen and as the
cheque date
4 Balance as per PB Calculated by the System
( System Generated)
5 Balance as per PB Display amount
(User entered as per
Bank Statement)
6 Receipt Entry The user is expected to enter the Receipt
Voucher which are appears in the Bank
statement but are not in the Bank Book.
7 Payment Entry The user is expected to enter the Payment
Voucher which are appears in the Bank
79 | P a g e
On Viewing the Reconciliation Summary, all receipts/Payments NOT yer reconciled will be
dis-played in the following format.
So long the system generated bank balance and the balance as per the bank statement are
not the same, the bank reconciliation will need to continue (either by going back to the
reconcile with Bank Screen or Receipt/payment entry screen under the Reconciliation
Screen). This is the bank reconciliation summary that can be printed at any time.
Click - Receipt Entry

The Following screen facilitated to generate Receipt voucher which are appears in the Bank

2 Reference No Enter the Ref no(details in the pass book)
3 Narration Enter the Narration- Optional Field
5 Account Code Select the Account Code from the drop-down list
80 | P a g e
Click - Payment Entry
The Following screen facilitated to generate Payment voucher which are appears in the Bank

2 Reference No Enter the Ref no(details in the pass book)
3 Narration Enter the Narration- Optional Field
5 Account Code Select the Account Code from the drop-down list
View the Reconciled Information

The reconciliation summary as shown below is generated. This can be done at any point in
time – the snapshot below shows the view AFTER the bank entries have been made. The
User inputs the following
i. Name of the Bank from the dropdown list
ii. Branch Name from the dropdown list
iii. Bank account from the dropdown list
4.Bank reconciliation as of date (user Input)
81 | P a g e
Cheque Dishonor
The following screen facilitates dishonor the cheque ( reverse the Original Entry). For which
user has to select the fund, scheme and sub-scheme from the drop down list and enter the
cheque number which need to dishonor the cheque.
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Accounting - User Manual

CENTER FOR GOOD GOVERNANCE

To remove such deficiencies, Government of India has taken a decision to introduce

Providing quality of urban services and governance essentially require effective

i. What do municipal services actually cost?

Close This button facilitates to close the window

Home Page of Municipal e-Governance Accounting

The Home page will appear as under -

Given below is the list of Masters that have created

a. Main Master Screen

b. User Master Screen

Main Master Screen

User Master Screen

Fund Master Main Master Fund

Note: Minor fund is named as “FUND” in this manual heareafter

Follow steps given below to modify Fund details

Note: Sub-function is named as “FUNCTION” in this manual hereafter

Steps given below to be followed for adding Function details

Step No Field Name Action Required

Steps given below to be followed for adding Function details

Step No Field Name Action Required

The Structure of Accounts Code is presented below:

Major Head Minor Head Detailed Head

‘1’ denote an account relating to ‘Revenue Income’

Add Chart of Account

Step No Field Name Action Required

Edit Chart of account

Step No Field Name Action Required

Steps given below should be followed for Adding Scheme details

Step No Field Name Action Required

Add Sub -Scheme

Modify Scheme and Sub-Scheme

Steps given below have to be followed for Adding Field/Ward details

Step No Field Name Action Required

Step No Field Name Action Required

Steps given below to be followed for Adding bank details

Step No Field Name Action Required

Steps given below to be followed to modify bank details

Step No Field Name Action Required

steps given below to be followed for Adding Branch details

Step No Field Name Action Required

Steps given below shall be followed to modify branch details

Step No Field Name Action Required

Add Bank Account

Modify Bank Account

Steps given below should be followed to modify Bank account details

Step No Field Name Action Required

Add Receipt Counter/BCs

Steps given below should be followed to modify Receipt Counter/BCs details

Supplier and Contractor master

Steps given below to be followed to modify supplier/contractor details

Step No Field Name Action Required

Add Financial Year

Steps given below to be followed for adding of financial year details

Modify Financial Year

Steps given below to be followed for adding financial year details

Step No Field Name Action Required

MODE OF TRANSACTION TYPE OF EXPENDITURE

Own Service Other Work Supplier Contingent Salary

Cash or Cheque Cheque

User has to select the Account code to the extent of requirement,

Step-2 Select Mode of Transaction (Own Centers/Service Centers/Other Mode)

Step-3 Select Mode of Collection (Cash/ Cheque/ Bank)