Page 198 - Account 10

21000 Salary and Benefits (Base Head)

A. 21100 Salary and Benefits (Main Head)
1. 21110 Salary and Benefits Paid on Cash:
21111 Salary: It includes
Remuneration paid to staff like salary, provident fund, pension, grade,
insurance, other reward and incentives paid to employee as per the
prescribed rules and regulations of the government.
Salary wages and remuneration paid to temporary staff of government
offices and projects.
Amount paid to government employee for annual leaves, sick leave,
annual increment, Dashain allowance, etc.
21112 Local Allowance:
It includes allowances paid for working at remote hilly area.
21113 Dearness Allowance:
It includes the allowances declared by the government for the employee to bear
inflection.
21114 Field Allowance:
It includes the allowances declared by the government to the employee for field
visit.
21119 Other Allowance:
It includes other allowances like meeting allowances, foreign allowance,
maternity allowances, over time allowance, festival allowances, etc. Which are
declared by the government.
2. 21120 Salary and Benefit Paid Other Than Cash:
21121 Uniform:
It includes the expenditures of dresses and uniforms like shoes, boots, clothes,
caps, hats, etc. provided to government employee like postman, policeman,
military, medical staff, teacher and staff.
21122 Food:
It includes the cost of food to be paid for the supply of food materials to the
government employees like army, police and other civil servants.
21123 Medical Allowance:
It includes the expenditures given to government employees for their medical
treatment, health insurance, medicine, etc.
22000 Materials and Services (Base Head)

A. 22100 Service and Rental Charge (Main Head)

1. 22110 Service Charge:
22111 Water and Electricity:
It includes the expenses paid for water and electricity for the official consumption
along with the deposit and installation of these facilities.

198 Aakar’s Office Practice and Accountancy - 10 Government Accounting System 199