Page 144 - Office Practice and Accounting 10

22411 Service and It includes
consultancy • Remuneration of experts, advisors etc.
expenditure • Expenditure of research and development which is not for
capital construction.
• Renew charges of software and other service charges.
22412 Other service • It includes
charge • Charges paid to those who are appointed in contract
or on term basis for the repair, maintenance and
operation of photo copy machine, computer, fax,
telephone machine security and maintenance of
garden primary health care facility and parcel
services, sanitation, driving service.
22500 Program It incorporates
expenditure • The expenses including materials and other expenses
required for producing goods.
• Allowance to resource person hired for training.
• Expenditure for conducting training and seminar
for skill development of employees as well as
expenditure for awareness notice and advertisement.
22510 Training and • All expenditures required to conduct training to
conference employees and other people.
22511 Employee It includes
training • The expenses incurred while providing training,
conducting workshop and conference to employee
for their skill development.
• Expenditure for traveling and daily allowance to the
participants and others.
22512 Skill It includes
development • Expenditure for providing training to public for
and public empowerment, awareness, skill development and
awareness income generation like allowance, stationary, tiffin
training and expenditure, TADA to trainers, resource person and
conference participants.

22520 Materials/ It includes
services and • Raw materials and production overheads incurred for
other program production of product which are to be sold later.
expnditure • All other program expenditures which are not
included already in program expenditure head.

138 Office Practice and Accounting 10