Financial Formats: General
1. Master Cash Book (Cash + Bank)
| Date | Voucher No. | Particulars | Receipt (₹) | Payment (₹) | Cash Balance (₹) | Bank Balance (₹) |
|---|
2. General Receipt Register
| Receipt No. | Date | Received From | Category | Mode | Amount (₹) |
|---|
3. General Payment Register
| Voucher No. | Date | Particulars | Expense Head | Mode | Amount (₹) | Approved By |
|---|
4. Ledger Book (Head-wise Accounting)
| Date | Particulars | Voucher No. | Debit (₹) | Credit (₹) | Balance (₹) |
|---|
- Membership Fees
- Donations
- Administrative Expenses
- Projects
5. Trial Balance
| Account Head | Debit (₹) | Credit (₹) |
|---|---|---|
| Total | | |
6. Income & Expenditure Statement
| Income | Amount (₹) | Expenditure | Amount (₹) |
|---|---|---|---|
| Membership Fees | | Program Expenses | |
| Donations | | Administrative Expenses | |
| Grants | | Event Expenses | |
| Interest/Other Income | | Miscellaneous | |
Surplus / Deficit = Income – Expenditure
7. Balance Sheet
| Liabilities | Amount (₹) | Assets | Amount (₹) |
|---|---|---|---|
| Capital Fund | | Cash in Hand | |
| Reserves & Surplus | | Bank Balance | |
| Outstanding Expenses | | Fixed Assets | |
| Other Liabilities | | Advances/Receivables | |
8. Bank Reconciliation Statement
- Bank Balance (as per passbook)
- Add: Deposits not credited
- Less: Cheques not cleared
- Adjusted Balance
9. Project / Activity Fund Report
| Project Name | Budget (₹) | Actual (₹) | Balance | Remarks |
|---|
10. Membership Fee Register
| Member Name | Type | Date | Amount (₹) | Receipt No. | Branch |
|---|
11. Monthly Financial Summary
- Opening Balance
- Total Receipts
- Total Payments
- Closing Balance
12. Budget vs Actual Report
| Head | Budget (₹) | Actual (₹) | Variance | Remarks |
|---|
13. Audit & Compliance File
- Vouchers (numbered)
- Bills & invoices
- Bank statements
- PAN / Registration documents
- Audit reports
- Meeting approvals
Standard Accounting Heads
Income Heads
- Membership Fees
- Donations
- Grants
- Event Contributions
- Interest Income
Expense Heads
- Program Expenses
- Administrative Expenses
- Travel & Hospitality
- Printing & Stationery
- Miscellaneous
Reporting Flow
- Branch → District → Prant → National
- All formats should be consistent across levels
Key Financial Principles
- Transparency
- Accountability
- Timely reporting
- Proper documentation
- Audit readiness
Final Insight
“Strong financial systems are the backbone of BVP”
- Uniformity across India
- Easy consolidation
- Better governance and trust
