Description
Every company need to follow IFC So need to prepare SOP for all operation
Standard Operative Procedure For Cash Operations
ESS ESS Bath Fittings PVT. Limited
Department Accounts
Document Type Operative Procedure
Division/ Function Cash operations
SOP No SOP/Accounts/XXXX
Date o !ssue
"pp#ica$i#ity
SOP O%ner
E&ective From
Last 'evie%ed/(pdated
Due or 'evie% On
Pages ) 1 of XX
*ompany Logo/!mage
!nitiated By
"pproved By
"uthori+ed By
Document ID
*S,
Title
*ash operations
Print Date
mm/dd/yyyy
Revision
-.-
Prepared B
Preparer.s Name/Tit#e
Date Prepared
mm/dd/yyyy
Page 1 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
!"ective Date
mm/dd/yyyy
Revie#ed B
'evie%er.s Name/Tit#e
Date Revie#ed
mm/dd/yyyy
Approved B
Fina# "pprover.s Name/Tit#e
Date Approved
mm/dd/yyyy
Standard Operative Procedure or "ccounting
*ash Operations
/./ "pp#ica$i#ity
This SOP covers the accountin$ practices and procedures alon$ #ith
documentation and #or% relatin$ to Cash Receipt and Dis&ursements and
authori'ation(
/.0 *ash P#anning and security
• Cash re)uirement shall &e ascertained accordin$ to the needs(
• *ormall the cash level should not e+ceed insured limit(
• ,evel of cash shall &e monitored on the &asis of follo#in$ ratio-
Cash Interval Ratio . "verage Dai#y *ash Ba#ance + No. o
%or1ing days
Tota# 2onth#y e3penditure
• Cash dra#n from the &an% shall &e %ept in the safe(
• The safe shall not &e opened in the a&sence of the Cashier &ut in
case of emer$enc/ the same &e opened & another o0cial in the
presence of O0cer(
• As and #hen the cashier $oes on leave/ he #ill hand over the %es
to the 1ana$er 2inance &efore leavin$/ #ho in turn #ill hand it over
to the actin$ cashier for operatin$ the cash(
• Set of Cash Safe 3es shall &e %ept as follo#s-
- One #ith the Cashier
- 4
nd
#ith the 5ead 2inance
Page 2 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
• All the mutilated notes shall &e deposited into the Ban% on monthl
&asis or ma &e $ot e+chan$ed from the RBI(
/.4 "uthority or cash Transactions
The cash paments shall &e approved as under-
1( Pett O0ce e+penses upto Rs( 4/677/8 - 9ice President Plant :in case
of plant; and Respective 5ead of
Department in case of 5O(
4( Advance a$ainst Tour - Concerned 5ead of the Department
<( Other e+penses - As per approved dele$ation of
po#er
/.5 !nsurance *overage
• Cash8In8Safe and till at counter shall &e insured/ on =oater &asis/ #ith
an insurance compan( The amount of insurance cover shall &e
revie#ed periodicall for its ade)uac(
• 2idelit >uarantee Insurance Polic shall &e o&tained to cover the
cashier and alternative emploee handlin$ cash in 5O and plants(
• Open declaration polic for Cash8in8transit from 5O to Plant and from
Ban% to 5O and vice versa shall &e o&tained( The insured amount shall
&e $ot enhanced in case of need(
/.6 "ccounting
/.6./ *ash 'eceipt
• Cashier shall issue *ash 'eceipt/ as per 2ormat at Anne+ure ?1/ in
triplicate on receivin$ cash/ either as refund of advance or proceeds for
sales of scarp etc( The cash receipt/ shall &e distri&uted as under-
2irst Cop ? Depositor
Second Cop ? Supportin$ for 9oucher
Page 3 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
Third Cop 8 1aster Cop :to &e retained in the receipt
&oo%;
• Cash receipts shall &e pre8num&ered(
• *o cash receipt shall &e issued for #ithdra#al of cash from the &an%(
5o#ever cash receipt voucher shall &e prepared(
• The receipt shall &e entered in the @nancial accountin$ pac%a$e to
$enerate cash receipt voucher and second cop of the receipt shall &e
attached #ith the 9oucher(
/.6.0 *ash Payment
• Cash pament shall &e restricted to the pett paments upto Rs( AAAAA(
• Cash dis&ursement shall &e made durin$ the @+ed cash hours e+cept in
case of emer$enc(
• Cash pament shall &e made after receipt of dul approved *ash
'e7uisition Form as per Anne+ure II from the Competent Authorit(
• Recipient si$natures shall &e o&tained on all cash paments and
Revenue stamp shall &e $ot a0+ed on sin$le pament e+ceedin$ Rs(
6/777/8(
• After releasin$ pament/ entr shall &e made in the @nancial
accountin$ pac%a$e/ &ased on chart of @nancial accounts/ to $enerate
cash pament voucher(
• All supportin$ are BdefacedC to ensure that the cannot &e reused(
9oucher should &e stamped DpaidE after pament is made(
• Cash in e+cess of the re)uirement ma &e deposited #ith the &an%(
• Cash pament shall &e made %eepin$ in vie# the limits prescri&ed
under Section 5-" 849 o !ncome Ta3 "ct: /;</
resentl Rs(
47/777/8;.
/.< E3penses at (nits/ Branches
Page 4 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
• 2or meetin$ da to da e+penses of plants/&ranches/ an imprest shall
&e issued to them/ to &e replenished on su&mission of e+pense
vouchers(
• Records of all the e+penses incurred at unit/ &ranch shall &e
maintained in the form of =Dai#y *ash Summary> as per "nne3ure
!!! on dail &asis.
• !+penses incurred shall &e classi@ed in various account8heads so as to
facilitate accountin$ and account8head8#ise summar shall &e
$enerated on dail &asis as per "nne3ure !V: a cop of #hich shall &e
sent over e8mail to 1ana$er 2inance at 5ead O0ce(
/.? "dvance and 'eim$ursement
/.?./ "dvance against Sa#ary
!mploees shall &e permitted to dra# advance a$ainst salar upto a
ma+imum of one monthCs salar( The advance shall &e adFusted from the
salar due ne+t( The advance shall &e paid a$ainst D*ash 'e7uisition
Form> dul approved & the concerned 5ead of the Department and
recommended & 5R Department(
/.?.0 "dvance against Trave#ing
Tour pro$ram shall &e prepared and the advance as per D*ash
'e7uisition Form> shall &e allo#ed onl upto G7H of the estimated
e+penditure( Tour pro$ram shall &e approved & Concerned 5ead of the
Department( Ihile ma%in$ pament/ outstandin$ advance/ if an/ shall &e
chec%ed J revie#ed(
*ormall no advance shall &e allo#ed unless the old advance is settled(
/.?.4 Emp#oyee.s *#aim or reim$ursement o e3penses
Page 5 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
The emploees shall ma%e claim of e+penses incurred & them as per
D*ash 'e7uisition Form>. Ihile reim&ursin$ the same to emploees/
follo#in$ must &e clearl de@ned(
- Authori'ation ,imit(
- Cate$ories of permissi&le e+penditure and limit
upto #hich no supportin$ &ill is re)uired(
/.@ 2aintenance o *ash Boo1
• Cashier shall maintain a Cash Boo% sho#in$ the Dail Cash Receipts
and Cash Paments as per Anne+ure8III(
• Cash in hand shall &e phsicall veri@ed & cashier on dail &asis and
currenc denomination shall &e noted in the cash &oo%(
• O0cer shall certif the closin$ &alance of cash in hand in the presence
of cashier( In the a&sence of o0cer/ cash in hand shall &e veri@ed &
the person ne+t in line of authorit(
• 1ana$er 2inance shall verif the cash in hand on surprise &asis once in
a month(
• Cashier shall prepare a consolidated monthl statement of cash
#ithdra#n from &an% to revie# the &alance availa&le under insurance
polic for cash in transit as per Anne+ure 9(
• *o Fournal vouchers to &e posted in BCash AccountC( !ntries are to &e
throu$h cash receipt voucher/ cash pament voucher and contra
entries onl(
Page 6 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
S.
No
Format "NNEA('E
1( Cash Receipt I
4( Cash Re)uisition 2orm II
<( Dail Cash Summar III
K( Dail summar of !+penses Account8head8#ise I9
6( Summar of Cash #ithdra#als durin$ the
month
9
Page 7 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
Anne+ure8I
333333333333333333333333333333333333333333333333333333333
SCO / Sector G8C/ 1adha 1ar$/ Chandi$arh
*"S, 'E*E!PT
*o(re8printed; Date(((((((((((((((((
AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
Received from 1r(/ 1s(/ 1/s( ((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((
Address((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((
((((((((((((((((((((
((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((
a sum of Rs( ((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((LLLL(((Onl; :in
#ords; in cash
on account of (((((((((((((((((((
L(((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((
Rs( LL
*ashier
Page 8 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
Page 9 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
Anne+ure 8II
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX+
Cash Re)uisition 2orm
*ame((((((((((((((((((((((((((((((((
Desi$nation(((((((((((((((((((((((((((((((((((
Department ((((((((((((((((((((((((((((((( Station LL(((((((((((((((((((((((((((((((((((
Amount Re)uired(((((((((((((((((((((((((( :Rupees(((((((((((LLLLLLL((((((((((((((((((((((
"dvance against Sa#ary/ Tour
Sa#ary or the month o BBBBBB.
P#ace o Tour.................................................
No o days ........ From ............... To .........................
Purpose ....................................................................................
..............................
Page 10 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
Detai# o E3penses incurred
Bi## No. Date Particu#ars Purpose
"mount
BB.. BB.
BBBBBBBBB. .............................. ...............
BB.. BB.
BBBBBBBBB. .............................. ...............
BB.. BB.
BBBBBBBBB. .............................. ...............
BB.. BB.
BBBBBBBBB. .............................. ...............
Tota#
...............
Claimant Recommended B Approved B
AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
Received Rupees LLLL :in
#ords; ((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((
On account of ((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((
ReceiverCs Si$nature LLLLLLL
Cashier AO
AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
Page 11 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
"nne3ure C!!!
AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
AAA
Dail Cash Summar
Receipts Pament
Date
Receipt
*o(
Received
from
#hom Particulars Amount Date
9oucher
*o(
Paid to
#hom Particulars Amount
Total
Cash in
5and
Total Total
Page 12 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
Anne+ure 8I9
AAAAAAAAAAAAA
Dai#y Funds Position or DD22DDD
"mount in 's.
S#.
No.
Particu#ars For
the
Day
(pto
Dat
e
Budget Varianc
e
1 Opening *ash Ba#ance 8 8 8 8
4 'E*E!PTS
a; Iithdra#al from Ban%
&; Refund of Advance
Tota# 'eceipts 8 8 8 8
< P"D2ENTS
A Sta& 'e#ated
a; Sta" Ielfare
&; Telephone J 2a+
c; Travellin$ J Conveance
d; Advance to sta"
B "dministration
E3penses
a; Courier J Posta$e
&; Printin$ J Stationar
c;
Tota# Payments 8 8 8 8
K *#osing *ash Ba#ance 8 8 8 8
Page 13 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
*!'E 's. FFFFFFFFF !n Days FFFFFFFFFFFF
Page 14 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
"nne3ure CV
XXXXXXXXXXXXXXXXXXXXXXXXXXX
Summary o cash %ithdra%a#s or the month ended 2arch 0-/6
Amount in Rs( ,acs
2onth "mount insured
under Po#icy
"mount
%ithdra%n rom
Ban1
Ba#ance
"vai#a$#e under
!nsurance Po#icy
" B * D8 Pr 2onth
Ba#GBC*9
April 4716
1a 4716
Mune 4716
Mul 4716
Au$ust 4716
Septem&er 4716
Octo&er 4716
*ovem&er 4716
Decem&er 4716
Manuar 471N
2e&ruar 471N
1arch 471N
Page 15 of 15 Preliminary and draft for discussion purposes
doc_212057713.doc
Every company need to follow IFC So need to prepare SOP for all operation
Standard Operative Procedure For Cash Operations
ESS ESS Bath Fittings PVT. Limited
Department Accounts
Document Type Operative Procedure
Division/ Function Cash operations
SOP No SOP/Accounts/XXXX
Date o !ssue
"pp#ica$i#ity
SOP O%ner
E&ective From
Last 'evie%ed/(pdated
Due or 'evie% On
Pages ) 1 of XX
*ompany Logo/!mage
!nitiated By
"pproved By
"uthori+ed By
Document ID
*S,
Title
*ash operations
Print Date
mm/dd/yyyy
Revision
-.-
Prepared B
Preparer.s Name/Tit#e
Date Prepared
mm/dd/yyyy
Page 1 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
!"ective Date
mm/dd/yyyy
Revie#ed B
'evie%er.s Name/Tit#e
Date Revie#ed
mm/dd/yyyy
Approved B
Fina# "pprover.s Name/Tit#e
Date Approved
mm/dd/yyyy
Standard Operative Procedure or "ccounting
*ash Operations
/./ "pp#ica$i#ity
This SOP covers the accountin$ practices and procedures alon$ #ith
documentation and #or% relatin$ to Cash Receipt and Dis&ursements and
authori'ation(
/.0 *ash P#anning and security
• Cash re)uirement shall &e ascertained accordin$ to the needs(
• *ormall the cash level should not e+ceed insured limit(
• ,evel of cash shall &e monitored on the &asis of follo#in$ ratio-
Cash Interval Ratio . "verage Dai#y *ash Ba#ance + No. o
%or1ing days
Tota# 2onth#y e3penditure
• Cash dra#n from the &an% shall &e %ept in the safe(
• The safe shall not &e opened in the a&sence of the Cashier &ut in
case of emer$enc/ the same &e opened & another o0cial in the
presence of O0cer(
• As and #hen the cashier $oes on leave/ he #ill hand over the %es
to the 1ana$er 2inance &efore leavin$/ #ho in turn #ill hand it over
to the actin$ cashier for operatin$ the cash(
• Set of Cash Safe 3es shall &e %ept as follo#s-
- One #ith the Cashier
- 4
nd
#ith the 5ead 2inance
Page 2 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
• All the mutilated notes shall &e deposited into the Ban% on monthl
&asis or ma &e $ot e+chan$ed from the RBI(
/.4 "uthority or cash Transactions
The cash paments shall &e approved as under-
1( Pett O0ce e+penses upto Rs( 4/677/8 - 9ice President Plant :in case
of plant; and Respective 5ead of
Department in case of 5O(
4( Advance a$ainst Tour - Concerned 5ead of the Department
<( Other e+penses - As per approved dele$ation of
po#er
/.5 !nsurance *overage
• Cash8In8Safe and till at counter shall &e insured/ on =oater &asis/ #ith
an insurance compan( The amount of insurance cover shall &e
revie#ed periodicall for its ade)uac(
• 2idelit >uarantee Insurance Polic shall &e o&tained to cover the
cashier and alternative emploee handlin$ cash in 5O and plants(
• Open declaration polic for Cash8in8transit from 5O to Plant and from
Ban% to 5O and vice versa shall &e o&tained( The insured amount shall
&e $ot enhanced in case of need(
/.6 "ccounting
/.6./ *ash 'eceipt
• Cashier shall issue *ash 'eceipt/ as per 2ormat at Anne+ure ?1/ in
triplicate on receivin$ cash/ either as refund of advance or proceeds for
sales of scarp etc( The cash receipt/ shall &e distri&uted as under-
2irst Cop ? Depositor
Second Cop ? Supportin$ for 9oucher
Page 3 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
Third Cop 8 1aster Cop :to &e retained in the receipt
&oo%;
• Cash receipts shall &e pre8num&ered(
• *o cash receipt shall &e issued for #ithdra#al of cash from the &an%(
5o#ever cash receipt voucher shall &e prepared(
• The receipt shall &e entered in the @nancial accountin$ pac%a$e to
$enerate cash receipt voucher and second cop of the receipt shall &e
attached #ith the 9oucher(
/.6.0 *ash Payment
• Cash pament shall &e restricted to the pett paments upto Rs( AAAAA(
• Cash dis&ursement shall &e made durin$ the @+ed cash hours e+cept in
case of emer$enc(
• Cash pament shall &e made after receipt of dul approved *ash
'e7uisition Form as per Anne+ure II from the Competent Authorit(
• Recipient si$natures shall &e o&tained on all cash paments and
Revenue stamp shall &e $ot a0+ed on sin$le pament e+ceedin$ Rs(
6/777/8(
• After releasin$ pament/ entr shall &e made in the @nancial
accountin$ pac%a$e/ &ased on chart of @nancial accounts/ to $enerate
cash pament voucher(
• All supportin$ are BdefacedC to ensure that the cannot &e reused(
9oucher should &e stamped DpaidE after pament is made(
• Cash in e+cess of the re)uirement ma &e deposited #ith the &an%(
• Cash pament shall &e made %eepin$ in vie# the limits prescri&ed
under Section 5-" 849 o !ncome Ta3 "ct: /;</
resentl Rs(47/777/8;.
/.< E3penses at (nits/ Branches
Page 4 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
• 2or meetin$ da to da e+penses of plants/&ranches/ an imprest shall
&e issued to them/ to &e replenished on su&mission of e+pense
vouchers(
• Records of all the e+penses incurred at unit/ &ranch shall &e
maintained in the form of =Dai#y *ash Summary> as per "nne3ure
!!! on dail &asis.
• !+penses incurred shall &e classi@ed in various account8heads so as to
facilitate accountin$ and account8head8#ise summar shall &e
$enerated on dail &asis as per "nne3ure !V: a cop of #hich shall &e
sent over e8mail to 1ana$er 2inance at 5ead O0ce(
/.? "dvance and 'eim$ursement
/.?./ "dvance against Sa#ary
!mploees shall &e permitted to dra# advance a$ainst salar upto a
ma+imum of one monthCs salar( The advance shall &e adFusted from the
salar due ne+t( The advance shall &e paid a$ainst D*ash 'e7uisition
Form> dul approved & the concerned 5ead of the Department and
recommended & 5R Department(
/.?.0 "dvance against Trave#ing
Tour pro$ram shall &e prepared and the advance as per D*ash
'e7uisition Form> shall &e allo#ed onl upto G7H of the estimated
e+penditure( Tour pro$ram shall &e approved & Concerned 5ead of the
Department( Ihile ma%in$ pament/ outstandin$ advance/ if an/ shall &e
chec%ed J revie#ed(
*ormall no advance shall &e allo#ed unless the old advance is settled(
/.?.4 Emp#oyee.s *#aim or reim$ursement o e3penses
Page 5 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
The emploees shall ma%e claim of e+penses incurred & them as per
D*ash 'e7uisition Form>. Ihile reim&ursin$ the same to emploees/
follo#in$ must &e clearl de@ned(
- Authori'ation ,imit(
- Cate$ories of permissi&le e+penditure and limit
upto #hich no supportin$ &ill is re)uired(
/.@ 2aintenance o *ash Boo1
• Cashier shall maintain a Cash Boo% sho#in$ the Dail Cash Receipts
and Cash Paments as per Anne+ure8III(
• Cash in hand shall &e phsicall veri@ed & cashier on dail &asis and
currenc denomination shall &e noted in the cash &oo%(
• O0cer shall certif the closin$ &alance of cash in hand in the presence
of cashier( In the a&sence of o0cer/ cash in hand shall &e veri@ed &
the person ne+t in line of authorit(
• 1ana$er 2inance shall verif the cash in hand on surprise &asis once in
a month(
• Cashier shall prepare a consolidated monthl statement of cash
#ithdra#n from &an% to revie# the &alance availa&le under insurance
polic for cash in transit as per Anne+ure 9(
• *o Fournal vouchers to &e posted in BCash AccountC( !ntries are to &e
throu$h cash receipt voucher/ cash pament voucher and contra
entries onl(
Page 6 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
S.
No
Format "NNEA('E
1( Cash Receipt I
4( Cash Re)uisition 2orm II
<( Dail Cash Summar III
K( Dail summar of !+penses Account8head8#ise I9
6( Summar of Cash #ithdra#als durin$ the
month
9
Page 7 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
Anne+ure8I
333333333333333333333333333333333333333333333333333333333
SCO / Sector G8C/ 1adha 1ar$/ Chandi$arh
*"S, 'E*E!PT
*o(
re8printed; Date(((((((((((((((((AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
Received from 1r(/ 1s(/ 1/s( ((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((
Address((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((
((((((((((((((((((((
((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((
a sum of Rs( ((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((LLLL(((Onl; :in
#ords; in cash
on account of (((((((((((((((((((
L(((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((
Rs( LL
*ashier
Page 8 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
Page 9 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
Anne+ure 8II
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX+
Cash Re)uisition 2orm
*ame((((((((((((((((((((((((((((((((
Desi$nation(((((((((((((((((((((((((((((((((((
Department ((((((((((((((((((((((((((((((( Station LL(((((((((((((((((((((((((((((((((((
Amount Re)uired(((((((((((((((((((((((((( :Rupees(((((((((((LLLLLLL((((((((((((((((((((((
"dvance against Sa#ary/ Tour
Sa#ary or the month o BBBBBB.
P#ace o Tour.................................................
No o days ........ From ............... To .........................
Purpose ....................................................................................
..............................
Page 10 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
Detai# o E3penses incurred
Bi## No. Date Particu#ars Purpose
"mount
BB.. BB.
BBBBBBBBB. .............................. ...............
BB.. BB.
BBBBBBBBB. .............................. ...............
BB.. BB.
BBBBBBBBB. .............................. ...............
BB.. BB.
BBBBBBBBB. .............................. ...............
Tota#
...............
Claimant Recommended B Approved B
AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
Received Rupees LLLL :in
#ords; ((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((
On account of ((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((
ReceiverCs Si$nature LLLLLLL
Cashier AO
AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
Page 11 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
"nne3ure C!!!
AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
AAA
Dail Cash Summar
Receipts Pament
Date
Receipt
*o(
Received
from
#hom Particulars Amount Date
9oucher
*o(
Paid to
#hom Particulars Amount
Total
Cash in
5and
Total Total
Page 12 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
Anne+ure 8I9
AAAAAAAAAAAAA
Dai#y Funds Position or DD22DDD
"mount in 's.
S#.
No.
Particu#ars For
the
Day
(pto
Dat
e
Budget Varianc
e
1 Opening *ash Ba#ance 8 8 8 8
4 'E*E!PTS
a; Iithdra#al from Ban%
&; Refund of Advance
Tota# 'eceipts 8 8 8 8
< P"D2ENTS
A Sta& 'e#ated
a; Sta" Ielfare
&; Telephone J 2a+
c; Travellin$ J Conveance
d; Advance to sta"
B "dministration
E3penses
a; Courier J Posta$e
&; Printin$ J Stationar
c;
Tota# Payments 8 8 8 8
K *#osing *ash Ba#ance 8 8 8 8
Page 13 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
*!'E 's. FFFFFFFFF !n Days FFFFFFFFFFFF
Page 14 of 15 Preliminary and draft for discussion purposes
Standard Operative Procedure For Cash Operations
"nne3ure CV
XXXXXXXXXXXXXXXXXXXXXXXXXXX
Summary o cash %ithdra%a#s or the month ended 2arch 0-/6
Amount in Rs( ,acs
2onth "mount insured
under Po#icy
"mount
%ithdra%n rom
Ban1
Ba#ance
"vai#a$#e under
!nsurance Po#icy
" B * D8 Pr 2onth
Ba#GBC*9
April 4716
1a 4716
Mune 4716
Mul 4716
Au$ust 4716
Septem&er 4716
Octo&er 4716
*ovem&er 4716
Decem&er 4716
Manuar 471N
2e&ruar 471N
1arch 471N
Page 15 of 15 Preliminary and draft for discussion purposes
doc_212057713.doc