Page 205 - Account 10

1. 27210 Scholarship:
27211 Scholarship: It includes the scholarship provided on cash, goods and other
benefit provided to the student as scholarship at school, college and university
level.
C. 27300 Gratuity (Main Head)

1. 27300 Gratuity:
27311 Pension and Disability Fund: It includes gratuity and allowances to the retired
employee and allowances given to retired unable employee.
27312 Gratuity: It includes the gratuity provided to retired employee.
27313 Accumulated Leave at Retirement:
It includes amount paid to retired employees as accumulated leaves.
27314 Medical Allowances to Retired Employees:
It includes amount paid to retired employees as medical treatment.
27315 Support and Benefits to Expired Employees: It includes,
Amount paid to the dependents of expired employee as financial support
including provided fund, insurance, etc.
Additional amount paid to the dependents of expired employee by the government.
28000 Other Expenditure and Refund (Base Head)

A. 28100 Assets Related Expenditure (Main Head)
1. 28110 Rent for Land:
28111 Rent for Land: It includes the rent paid for the use of land and compensation for
the loss of crops.
B. 82200 Refund Expenditure (Main Head)

1. 28210 Refund Expenditure:
28211 Revenue Refund: It includes return of import duties, sales tax, land tax, penalties
and other refund expenses.
28212 Judicial Refund:
It includes the amount refunded by the government as per judicial decision.
28213 Other Refund: It includes the other refunds of government excepts revenue
refund and judicial refund.
29000 Capital Expenditure (Base Head)

A. 29100 Purchase of Land (Main Head)
1. 29110 Purchase of Land :
29111 Purchase of Land:
It includes the cost of purchase of land and compensation for acquisition of land
and taxes if charged thereto.
B. 29200 Building (Main Head)

204 Aakar’s Office Practice and Accountancy - 10 Government Accounting System 205