Page 202 - Account 10

a. Approved expenditures for entertainment, show, refreshment and parties.
b. Festivals and worshiping expenses.
c. Expenditure for maintaining law and order (security provisions)
d. Expenditure for providing hospitality services to the foreign delegates.
e. Other expenditures not chargeable to other budget heads.
H. 22900 Contingencies Expenditure: (Main Head)

1. 22910 Contingencies Expenditure:
22911 Contingencies Expenditure (Regular):
It includes expenses which are not classified under other budget heads. These
headings are not of usual type but of contingencies.
24000 Interest, Service Charge and Bank Commission (Base Head)
A. 24100 Interest on Foreign Loan (Main Head)
1. 24110 Interest on Foreign Loan:
24111 Interest on Foreign Loan:
It includes interest and service charge paid for external or foreign loan.
B. 24200 Interest, Service Charge & Bank Commission on Internal Loan (Main
Head)
1. 24210 Interest, Service Charge and Bank Charge on Internal Loan:
24211 Interest on Internal Loan:
It includes interest paid on internal loan or debt.
24212 Service Charge and Bank Commission on Internal Loan:
It includes the service charge and bank commission paid to take internal loan
and debt from the public.

25000 Subsidies (Base Head)
A. 25100 Subsidies to Public Enterprises (Main Head)

1. 25110 Subsidies to Non Financial Corporation:
25111 Subsidies to Non Financial Corporation (Current):
It includes current subsidies to government and semi government corporations
and other independent public corporations.
25112 Subsidies to Non Financial Corporation (Capital):
It includes the subsidy given to non financial public bodies for purchase of
machinery, equipments furniture, vehicles, land, building, etc.
2. 25120 Subsides to Financial Corporation:
25121 Subsidies to Financial Corporation (Current):
It includes current subsidies to government and semi government corporations
and other independent public corporations.
25122 Subsidies to Financial Corporation (Capital):
It includes the subsidies given to financial public bodies for purchase of

202 Aakar’s Office Practice and Accountancy - 10 Government Accounting System 203