1. Cash Book Format
Purpose: Track daily cash & bank transactions
| Date | Voucher No. | Particulars | Receipt (₹) | Payment (₹) | Cash Balance (₹) | Bank Balance (₹) |
|---|
2. Receipt Register
Purpose: Record all income
| Receipt No. | Date | Name | Purpose | Mode | Amount (₹) |
|---|
3. Payment / Expense Register
Purpose: Track all expenses
| Voucher No. | Date | Particulars | Category | Mode | Amount (₹) | Approved By |
|---|
4. Income & Expenditure Statement
| Income | Amount (₹) | Expenditure | Amount (₹) |
|---|
| Membership Fees | | Program Expenses | |
| Donations | | Administrative Expenses | |
| Grants | | Event Costs | |
| Other Income | | Miscellaneous | |
Surplus / Deficit = Income – Expenditure
5. Balance Sheet Format
| Liabilities | Amount (₹) | Assets | Amount (₹) |
|---|
| Capital Fund | | Cash in Hand | |
| Reserves | | Bank Balance | |
| Outstanding Expenses | | Fixed Assets | |
| Other Liabilities | | Receivables | |
6. Membership Fee Register
| Member Name | Membership Type | Date of Joining | Fees Paid (₹) | Receipt No. |
|---|
7. Fund Utilization Report
| Particulars | Budget (₹) | Actual (₹) | Difference |
|---|
| Venue | | | |
| Materials | | | |
| Food | | | |
| Miscellaneous | | | |
8. Bank Reconciliation Statement
- Bank Balance
- Add: Deposits not credited
- Less: Cheques not cleared
- Adjusted Balance
9. Monthly Financial Summary
- Opening Balance
- Total Receipts
- Total Payments
- Closing Balance
- Remarks
10. Budget vs Actual Report
| Head | Budget (₹) | Actual (₹) | Variance | Remarks |
|---|
Key Guidelines
- Maintain voucher-based accounting
- Ensure dual signatures
- Do monthly closing & reporting
- Conduct annual audit
- Keep separate accounts
- Use digital + physical records
“Simple, transparent, and timely accounting builds trust.”
