Accounting Manual for .........

school
All the items stated below shall be divided in to two parts
A. FRONT DE! O"ERAT#ON $These will include initial origin of
documents% controls and authentication of transaction & and shall
also contain delegated powers% limits% other restrictions% policies
etc.'
(. (A)! OFF#)E O"ERAT#ON $These will include veri*cation and
accounting of transaction'
#NDE+
RE)#"T,
1. Admission fees
2. Tuition and other periodic fees
3. Transportation fees
4. Examination, supplementary exam and other fees
5. Donation (capital re!enue"
#. $cholarship
%. $ports fees and other e!ents (sponsorship and fees"
E+"ENE,
&. $alary and 'a(es
). $tationery and other re(ular expenses
1*.Transportation exp.
11.A+liation fees
12.$cholarship payment
13.,ri-e distri.ution and other exp.
14.E$/, ,0 and other statutory payments
15.TD$ and other taxes
1#.Deduction from salary and payment to speci1ed funds
1%.,ro!isions
AET,
1&.0ixed assets (,urchase, disposal and may include depreciation"
1)./n!estment (,urchase, disposal, exit policy, limits and restrictions"
2*.2oans and Ad!ances
21.3urrent assets(3ash, .an4, de.tors, consuma.les etc."
22.5ther assets
-iabilities,
23.$ecured 2oans
24.6nsecured 2oans
25.3urrent lia.ilities
2#.5ther lia.ilities