Institute of Human Resources Development

Prajoe Towers, Vazhuthacaud, Thiruvananthapuram-14.

Approved Account heads list for IHRD Institutions (ver. 1.8)

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Ledger Head
Bank Account(FD)
Bank Account(SB)
IHRD Head Quarters
Bridge Loan
Grant-in-Aid(Plan)
HSE Exam Advance
THSLC Exam Advance
University Exam Advance
Caution Deposit
Earnest Money Deposit
Lapsed Deposits
Mess Deposit
NRI Deposit
Notice Pay
Revaluation Fee(JCTE)
Security Deposit
KCWWF Remittance
Professional Tax
Sales Tax
Service Tax
TDS-Contract
TDS-Rent
TDS-Salary
Value Added Tax
Cert. Verify./Transcript Fee
Duplicate Certificate Fee
IHRD Exam Fee
Revaluation/Scrutiny Fee(IHRD)
Sale of Application Forms

Sub-Group

Non-Inst. receipts
Non-Inst. receipts
Advance Received
Advance Received
Advance Received
Deposits(Liabilities)
Deposits(Liabilities)
Deposits(Liabilities)
Deposits(Liabilities)
Deposits(Liabilities)
Deposits(Liabilities)
Deposits(Liabilities)
Deposits(Liabilities)
Duties & Taxes
Duties & Taxes
Duties & Taxes
Duties & Taxes
Duties & Taxes
Duties & Taxes
Duties & Taxes
Duties & Taxes
IHRD Fee
IHRD Fee
IHRD Fee
IHRD Fee
IHRD Fee

Accounting Group
Bank Account
Bank Account
Branch/Division
Branch/Division
Branch/Division
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities

Description
Fixed deposits in banks
SB Bank Account of Institution
Amount transferred to/from IHRD HQ like NRI/lapsed deposits.
Loan received/refunded from Associated Instn./HQ
Grant-in-Aid received from HQ(plan fund)
HSE Exam advance received from HSE board.
THSLC exam advance received from Pareeksha Bhavan
Exam. Expenditure Advance received from University
Caution Deposit collected/refunded
EMD collected/refunded
Unclaimed/Lapsed deposits like SD/EMD/CD etc.
Mess Deposit collected/refunded
NRI Interest Free Deposit collected(EC)
Notice pay deposited by/refunded to guest faculty
Amount Collected from PTC Students for revaluation(JCTE)
Security Deposit collected/refunded
The amount due to KCWWF from construction bill.
Professional tax collected from employees
Sales tax collected from sale of tender forms/other items.
Service Tax collected & payable to Central Govt.
TDS collected from contractors
TDS collected from Rent paid
TDS collected from salary/wages of employees
VAT collected and payable to Govt.
Certificate Verification/Official Transcript Fee due to HQ
Duplicate Certificate Fee collected & payable to IHRD
Exam fee/Re-registration fee collected & payable to IHRD
Revaluation/Scrutiny fee collected for IHRD Exams.
Sales proceeds from app. forms of IHRD Courses.

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Special Sanction Fee(IHRD)

CPF Advance(NR)
CPF Advance(Temp.)
CPF Closure
CPF Subscription
Contribution-Relief Fund
GPA Insurance Premium
GPF/GIS/SLI Remittance
Insurance Premium(LIC)
Insurance Premium(Non-LIC)
Recovery-Bank Loan
Recovery-Co-op. Act
Recovery-IHRD Co-op Society
Refund-CPF Temp. Advance
Contribution-Endowment Fund
University Exam Remuneration
AICTE Fee
Certificate Fee-HSE
Certificate Fee-THSLC
Condonation Fee(non-IHRD)
Education Concession(non-SC/ST
Education Loan
Eligibility Cert. Fee
Exam Fee-HSE board
Exam Fee-PTC-JCTE
Exam Fee-THSLC
Hostel Fee from SC/ST Dept.
Magazine Fund
Matriculation Fee-HSE
Medical Inspection Fee
Mess Charge Collected
Provisional Cert. Fee
Refund of Scholarship
Refund-Revaluation Fee(PTC)

IHRD Fee
Receipts(Employee)
Receipts(Employee)
Receipts(Employee)
Receipts(Employee)
Receipts(Employee)
Receipts(Employee)
Receipts(Employee)
Receipts(Employee)
Receipts(Employee)
Receipts(Employee)
Receipts(Employee)
Receipts(Employee)
Receipts(Employee)
Receipts(Other)
Receipts(Other)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)

Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities

Special Sanction Fee(IHRD) collected & payable to IHRD

CPF Non-Refundable advance received from Trust
CPF Temp. Advance received from Trust.
Closure of CPF/Gratuity account of employees.
CPF Subscription collected from employees
Contribution to CM/PM Relief Funds
GPA Insurance premium collected from employees
GPF/GIS/SLI deducted from salary for Treasury remittance.
Insurance premium collected for LIC
Insurance Premium collected for Non-LIC Institutions.
Loan Recovery from emp.salary for fin. Institutions
Recovery as per Co-operative Act for Fin. Institutions.
Recovery from salary to IHRD Co-op society
Refund of Temp. CPF advance collected from salary
Contribution to Endowment Fund from parent/public
Remuneration received from University & payable to teachers
Fee collected from students to pay AICTE/DTE charges.
Certificate fee collected for HSE Exam & payable to board
Certificate fee collected for THSLC exam & payable to DPI
Condonation fee collected and payable to other Institutions
Education concession(Non SC/ST) from other agencies.
Education Loan received from an agency & payable to students
Eligibility Cert. Fee collected from students.
HS exam fee collected and payable to HSE Board
Exam Fee Collected from PTC Students payable to JCTE
THSLC Exam fee collected and payable to Pareeksha bhavan
Hostel fee received from SC/ST Dept.
Subscription & advertisement fee collected for magazine.
HSE matriculation fee collected and payable to HSE board
Medical Inspection fee collected(College share).
Mess Charge Collected from Students
Provisional Certificate fee collected from students.
Scholarship refunded to the Scholarship Issuing Agencies
Revaluation fee refunded to PTC-JCTE exam candidates.

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Revaluation Fee(Non IHRD)

SAY/Improvement Fee
SC/ST/OEC Stipend
Sale of Stamps
Student Insurance Fee
Student Scholarship
Text book Fee
University Affiliation Fee
University Arts Fee
University Development Fee
University Exam Fee
University Group Insurance Fee
University Magazine Fee
University Mark List Fee
University Matriculation Fee
University Recognition Fee
University Senate Fee
University Special Fee
University Sports Affl.Fee
University Student Welfare fee
University Union Fee
Statutory Deposit
Books & Journals(NP)
Building & Construction(NP)
Computer HW/Accessories(NP)
Furniture & Fixtures(NP)
Lab Equipment(NP)
Land(NP)
Machinery & Equipment(NP)
Motor Vehicles(NP)
Software License(NP)
Books & Journals(Plan)
Building & Construction(Plan)
Computer HW/Accessories(Plan)

Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
Receipts(Student)
University
University
University
University
University
University
University
University
University
University
University
University
University
University
Non-Plan
Non-Plan
Non-Plan
Non-Plan
Non-Plan
Non-Plan
Non-Plan
Non-Plan
Non-Plan
Plan Fund
Plan Fund
Plan Fund

Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Current Liabilities
Deposits(Assets)
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets

Revaluation fee collected for Uty./HSE/THSLC/DTE etc.

SAY/Improvement fee collected & payable to DPI/HSE board.
Stipend/scholarship from SC/ST Dept & payable to students.
Sale of Navy/Children day stamp etc.
Student Insurance Fee collected and payable to Ins. Agency
Student scholarship received from scholarship schemes
Text book fee collected from students
Affiliation fee collected & payable to University
Arts Fee collected & payable to University
Uty. Development fund fee collected from students.
University exam fee collected & payable to University
Uty. Group Insurance fee collected from students
Magazine fee collected & payable to University
Mark list fee collected & payable to University
Matriculation fee collected & payable to University
Recognition fee collected from students.
Senate fee collected & payable to University
Various University fee collected & payable to University
Sports affiliation fee collected & payable to University
Student Welfare fee collected from students
University union fee collected & payable to University
Amount Deposited in EB/BSNL/University etc.
Books/Periodicals purchased to Library using non-plan fund
Cost of construction/Building using non-plan fund
Cost of Computer hardware/Accessories using non-plan fund
Cost of furniture/fixtures using non-plan fund
Cost of Lab equipment(non-computer items) using NP fund
Expenses on Land purchase/lease etc. using non-plan fund
Purchase of Machinery & Equipment using non-plan fund
Purchase of Motor vehicle using non-plan fund
Cost of Software License purchased using non-plan fund
Books/Periodicals purchased to Library using plan fund
Cost of construction/Building using plan fund
Cost of Computer hardware/Accessories using plan fund

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Furniture & Fixtures(Plan)

Lab Equipment(Plan)
Land(Plan)
Machinery & Equipment(Plan)
Motor Vehicles(Plan)
Software License(Plan)
Salary
Wages
Building Rent Paid
Electricity Charges
Fuel Charges
Newspaper & Periodicals
Postage Charges
Telephone Charges
Water Charges
Administration Fee
Course Affiliation Fee
Property/Service Tax
Recognition Fee
University Annual Admin. Fee
University Charges paid
Maintenance of Building
Maintenance of Furniture
Maintenance of Library Books
Maintenance of Mach.&Equipment
Maintenance of Vehicle
Advertisement Charges
Audit Fee
Campus Cleaning Charges
Consultancy Charges paid
Legal Expenses
Other Expenses
Spectacle Allowance
TDS Service Charges

Plan Fund
Plan Fund
Plan Fund
Plan Fund
Plan Fund
Plan Fund

Contingencies
Contingencies
Contingencies
Contingencies
Contingencies
Contingencies
Contingencies
Estt. Expenses
Estt. Expenses
Estt. Expenses
Estt. Expenses
Estt. Expenses
Estt. Expenses
Maintenance Charges
Maintenance Charges
Maintenance Charges
Maintenance Charges
Maintenance Charges
Misc. Expenses
Misc. Expenses
Misc. Expenses
Misc. Expenses
Misc. Expenses
Misc. Expenses
Misc. Expenses
Misc. Expenses

Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses

Cost of furniture/fixtures using plan fund

Cost of Lab equipment(non-computer items) using plan fund
Expenses on Land purchase/lease etc. using plan fund
Purchase of Machinery & Equipment using plan fund
Purchase of Motor vehicle using plan fund
Cost of Software License purchased using plan fund
Salary paid to Regular employees
Amount paid as daily/hourly/consolidated rate to employees
Rent of Building paid
Electricity charges paid
Fuel expenses for vehicles & Generator sets.
Cost of Newspaper/periodicals paid
Postage/courier charges paid
Telephone/CUG mobile charges paid
Water charges paid
Annual Administration fee paid to Head Quarters.
Annual Course Affiliation fee paid to University
Property/service tax paid to Corp./Municipality/Panchayat.
Recognition fee paid to University
Annual Admin. Fee paid to University
Charges paid for affiliation/seat increase/new course etc.
Buildings Maintenance charges paid
Furniture Maintenance charges paid
Library books maintenance charges paid
Machinery & Equipment maintenance charges paid
Vehicle Maintenance charges paid
Advertisement charges paid
Audit fee paid
Campus Cleaning charges paid
Charges paid for consultancy services.
Legal Service Charges paid
For Expenses not included in any other expense heads only.
Spectacle Allowance paid to employees
Charges paid for preparation/uploading of TDS statements

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Valuation Camp Expenses

Bank Charges
Hospitality
Office Consumables
Photocopy Charges
Printing and Stationery
Travelling Expenses
CPF Contribution
Ex-Gracie Allowance
Festival Allowance/Bonus
Gratuity Premium
Honorarium
Medical Reimbursement
Remuneration paid
Remuneration-Exam
Remuneration-Project
Arts and Sports Expenses
College Union Expenses
E-Journal Subscription
Exam Expenses-HSE
Exam Expenses-THSLC
External Exam Expenses
Internal Exam Expenses
Internet Charges
Lab Consumables
Placement Cell Expenses
Refund of Course Fee
Refund of Fee(SC/ST/OEC)
Student Amenities
Student Stationery
Student Study Materials
Women Development Cell
Additional Exam Fee(PTC)
Administration Fee Collected

Misc. Expenses
Office Expenses
Office Expenses
Office Expenses
Office Expenses
Office Expenses
Office Expenses
Remuneration
Remuneration
Remuneration
Remuneration
Remuneration
Remuneration
Remuneration
Remuneration
Remuneration
Student Expenses
Student Expenses
Student Expenses
Student Expenses
Student Expenses
Student Expenses
Student Expenses
Student Expenses
Student Expenses
Student Expenses
Student Expenses
Student Expenses
Student Expenses
Student Expenses
Student Expenses
Student Expenses
Course Fee
Course Fee

Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Expenses
Indirect Income
Indirect Income

Expenses on Exam. evaluation camps

Bank charges paid for bank services
Hospitality charges paid
Expenses on consumables for office purchased
Photocopying charges paid for office purpose.
Printing & stationery charges paid
Travelling Expenses paid.
Contribution to CPF paid by the Institution
Ex-Gracie Allowance paid to Employees
Festival Allowance/Bonus paid to employees
Gratuity premium paid for employees
Honorarium paid
Medical bill reimbursement paid to employees
Remuneration paid to employees other than salary/wages.
Remuneration paid for conducting exam.(Internal/Lab etc)
Remuneration paid to the staff for doing external projects.
Expenses on Arts & Sports events conducted
Expenses related to College Union Election/Inauguration etc
E-Journal Subscription charges paid
Exam. Expenses related to HSE examination.
Exam. Expenses related to THSLC examination.
Exam. Expenses related to University/JCTE examinations.
Expenses to conduct Internal/Model examinations
Internet charges paid to service provider
Cost of Lab consumables purchased
Expenses on Student Placement Cell unit
Refund of Course fees to students
Fee of discontinued students refunded to SC/ST Dev. Dept
Expenses on Student Amenities provided
Expenses on Student Stationery/rail concession form etc.
Expenses on Study materials provided
Fee collected for activities of Women development Cell
Addl. Exam Fee collected from PTC students for Internal Exam
Administration fee collected from students.

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Admission Fee
Arts/Sports Fee
College Union Fee
Course Fee(IHRD)
Diary Fee
Documentation Fee
IDE Course Fee
Internal Exam Fee(HS)
Internal Exam Fee(Plus Two)
Internet Fee
Lab Fee
Library Fee
Magazine fee
Medical Inspection Fee
Project Fee
SC/ST/OEC Fee(E-grantz)
Special Fee
Special Training Programme
Student Aid Fund Fee
Student Amenities Fee
Tuition Fee
ATM Rent received
Advertisement Fee(Magazine)
Auction Sale
Auction Sale of Usufructs
Bank Interest-FD
Bank Interest-SB
Book Bank Scheme(SC/ST)
CAP Helpdesk
College Transfer Fee
Condonation Fee(IHRD)
Consultancy Fee
Document Verification Fee
Donation From PTA

Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Course Fee
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income

Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income

Admission/Re-admission fee collected

Arts/Sports Fee collected
College union fee collected
Fee received for IHRD courses
Diary fee collected from students
Documentation fee collected from students
IDE Course fee share for Learner support Centre
Exam fee collected from High School students
Exam fee collected from plus one/plus two students
Internet fee collected from students
Lab Fee collected from students
Library fee collected from students
Magazine fee collected from students.
Medical Inspection Fee collected from students
Fee collected for academic project from students
SC/ST/OEC Fee received through E-grantz
Special fee collected from students
Spl.Training Prog. conducted for staff/Instns.
Student Aid Fund fee collected
Student Amenities fee collected
Tuition fee collected from students
Rent received for ATM room/space provided
Advertisement charges collected for school/college magazine
Income from Auction sale of scrap items
Income from Auction sale of usufructs
Bank Interest-FD received
Bank interest-SB received
Amount received for book bank scheme from SC/ST dev. Dept.
Transactions on CAP Help desk
Fee collected for Inter College transfer (IHRD)
Condonation fee collected for IHRD courses
Consultancy fee collected for service provided.
Fee collected for Document/student verification from agency
Donation/ Sponsorship received from PTA

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Exam Expenditure Refund

Fine Collected
ID Card Fee
Liquidation Damages Collected
NRI Registration Fee
Notice Pay Collected
Other Income
Phone Charge(CUG) Collected
Photocopy Charge Collected
Postal Charges Collected
RIA Document Fee
Re-imbursement of Salary(WA)
Recoupment of Bank Charges
Refund of Excess Pay/Allowance
Registration Fee
Rent for Conducting Exam.
Rent for Land
Rent from Canteen/Hostel
Sale of Bus Coupons
Sale of Old Paper
Sale of Tender Form
Stationary Charges(University)
Stationary Fee for IHRD Exam.
Advance Paid
Festival Advance Paid
Fuel Advance
Loan to NSS A/c
Medical Advance
PWD Construction Deposit
Suspense Amount

Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income
Misc. Income

Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Indirect Income
Loans & Advances
Loans & Advances
Loans & Advances
Loans & Advances
Loans & Advances
Loans & Advances
Suspense A/c

Exam Expenditure refunded from University

All types of fine collected from students
Cost of ID card/Duplicate card collected
Liquidation Damages collected from employees
NRI Registration Fee collected
Notice pay collected from guest/reg. faculty on termination.
Income from other sources not included in any other heads
Excess Phone charge collected from CUG connections
Amount collected for photocopying documents
Postal charges collected for sale of forms through post.
RIA Document fee collected from applicants
Re-imbursement 90% Salary of staff on Working Arrangement
Charges for outstation Instruments collected from students
Refund of Excess Pay/Allowance to employees
Registration fee collected
Rent for Conducting Exam. received
Rent for Land leased/rented for specific purpose.
Rent from Canteen/Hostel received
Collection from coupon sales
Sale of old news/other papers
Amount received from sale of tender forms
Stationary charges received from University for exams.
Stationary fee collected for conducting IHRD Exams.
Advance paid to employee which will be settled subsequently
Festival Advance paid to employees
Fuel advance paid to driver
Temporary Loan to NSS A/c(refundable)
Medical Advance paid to Employees
Amount paid towards advance for PWD Construction contracts
Suspense amount accounted.

Note: Institutions can create and use additional savings bank accounts similar to serial no. 2 , if maintained.

April 15, 2013

Sd/Special Officer(IT)