Page 203 - Account 10

machinery, equipments, furniture, vehicles, land, building, etc.
B. 25200 Subsidies to Private Institution (Main Head)

1. 25210 Subsidies to Financial Private Institution:
25211 Subsidies to Non Financial Institution (Current):
It includes current subsidies to non financial private business firm.
25212 Subsidies to Non Financial Private Institution (Capital):
It includes the subsidies given to non financial private business form for
purchase of machinery, equipments, furniture, vehicles, land and building, etc.

2. 25220 Subsidies to Financial Private Institution:
25221 Subsidies to Financial Private Institution (Current):
It includes current subsidies to financial private business firm.
25222 Subsidies to Financial Private Institution (Capital):
It includes the subsidies given to financial private business firm for purchase of
machinery, equipments, furniture, vehicles, land and building, etc.

26000 Grants (Base Head)
A. 26200 International Membership Fees and Assistance (Main Head)

1. 26210 International Membership Fees and Assistance:
26211 International Membership and Grants:
It includes membership, donation and renewable fee at international level.

B. 26300 Grants to Local Bodies (Main Head)
1. 26310 Grants to Local Bodies (Current):
26311 Current Grants to Local Bodies (Without Condition.):
It includes the grants provided to local bodies of the government. To bear
current expenditure and make programs in self decision.
26312 Current Grant to Local Bodies (With Condition):
It includes the grants provided to local bodes of government to bear the
expenditure of mentioned or targeted program.
2. 26320 Grant to Local Bodies (Capital):
26321 Capital Grant to Local Bodies (Without Condition):
It is the grant provided to local bodies to purchase furniture, plant and
machinery and other capital type of activities as their own plan and policy.
26322 Capital Grant to Public Bodies, Committee, Boards (With Condition):
It includes the grants provides to the local bodies to make expenditure for
mention program like subsidies provided to local bodies for purchase of
machinery, furniture, vehicles, land and building, civil works, producing goods
and services, etc.
C. 26400 Social Service Grants (Main Head)

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