1
l
r
AUG 2024
BLDE Association's
S
B Arts and K C P Science College, Vijayapur
NOTES FORMING PART OF ACCOUNTS FOR THE PERIOD FROM 01·04·2023 TO
31·03·2024
ACCOUNTING POLICIES:
1. The figures for the previous year, in Financial Statements attached herewith, have
been rearranged and regrouped, wherever considered necessary,
2. The Accounts are maintained on cash basis except the Staff Salaries
&
Expenses
which are maintained on accrual basis.
3. The grants received from various authorities / institutions are accounted for during the
year to the extent of actual spent during year the balance being carried forward for
subsequent year as an advance grant to be spent in further years as per directions of
sponsoring authority of such respective grants.
4. The concept of going concern is being followed and accordingly all financial
transactions are recorded on historical costs.
5. The Consumables such as stationery, printed forms, journals, medical consumables,
engineering consumables etc. are charged to Income
&
Expenditure Account on the
basis of Purchases during year. Stock Registers of these materials are maintained and
these materials are used under proper control.
6. Fixed Assets are shown at actual cost less depreciation charged till the end of year
under audit. Depreciation on Land is not charged.
Place :Vijayapur
Date:
S B Arts and K C P Science College, Vijayapur
BALANCE SHEET AS AT 31st MARCH, 2024
PARTICULARS
LIABILITIES
BLDE ASSOCIATION, VIJAYAPUR
RESERVES AND SURPLUS
EN MARKED FUNDS
NON CURRENT LIABILITIES
CURRENT LIABILITIES
SUNDRY CREDITORS FOR STATUTORY EXPENSES
SUNDRY CREDITORS FOR REVENUE EXPENSES
SCHOLARSHIP PAYABLE
TOTAL RS.
ASEETS
FIXED ASSETS
NON-CURRENT ASSETS
CURRENT ASSETS
CASH ON HAND
BANK BALANCES IN SB AND CURRENT ACCOUNTS
ADVANCES AGAINST REVENUE EXPENSES
OTHER RECEIVABLES
TOTAL RS.
SCHEDULE
FOR THE YEAR
ENDED ON
31-03-2024
133047083.45
A
-142091379.76
B
69979522.30
C
14781125.96
o
E
F
7859.00
1201818.00
20000.00
76946028.95
G
56733502.00
H
17422170.96
J
0.00
2645564.99
0.00
144791.00
76946028.95
FOR THE YEAR
ENDED ON
31-03-2023
115175058.56
-125212915.37
69962817.30
12776453.96
73583.00
1129880.00
0.00 '
73904877.45
54730889.00
15417498.96
0.00
3020085.67
736403.82
0.00
73904877.45
Subject to Separate Report of Even Date
For. S. S. SHIN 0 E
&.
CO.
Cha:tered /\CC~~t;ta,(ltS ,,;:'~~'"
Flrrn
No: Og~«"
60=)1'
-~\0\
~>I'
ViJAY,LWU'.~
'f<)\
,In
,-,,/i
.
-
-
~~ ~
,
t
DAP','l\,'Ef) \?,\.. ,:_~/,
:I! \
'0~ /.,,~
v
CA SUDH!\i(/\~z SHINDE~~~j:f
Membership No: 209077 '~ ...
1
It
AU G 2024
_-------_-
SB Arts and K ( P Science (ollege, Vijayapur
ACADEMIC EXPENSES
VI
3027314.00 2907798.00
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED ON 31st MARCH, 2024
FOR THE YEAR FOR THE YEAR
PARTICULARS SCHEDULE ENDED ON ENDED ON
31-03-2024 31-03-2023
INCOME:
GOVERNMENT GRANTS AND SCHOLARSHIPS
40216822.00 46268883.80
ACADEMIC RECEIPTS
II
19585142.00 25058357.00
OTHER INCOME
III
18922.00 541661.00
INTEREST INCOME
IV
580116.00 0.00
60401002.00 71868901.80
TOTAL RS.
EXPENDITURE:
STAFF PAYMENTS
V
68244637.00 72667530.00
ADMINISTRATIVE EXPENSES
VII
2529346.39 3354639.06
DEPRECIATION
3478169.00 3314627.04
TOTAL RS. 77279466.39 82244594.10
SURPLUS FOR THE YEAR
TRANSFERRED TO BALANCE SHEET -16878464.39 -10375692.30
C;
I'
_U oject to Separate Report of Eve 0
. l
n
I
att::
For. S. S. 5 H I
f\1
0 E
8-.
CO.
Chartered /-\cco'untants /;::::.~
Firm No: 08G21
r
' "
/YS~t
p.~~\.
J
II'-;/
-":"~c;.\\
J
((VI!.,
\0 \
\, \(~,\V!JAYAPUR)'*:)
p
,41\ T
f\J
F
A ~.'~-, __/._/-' ;:
CA SUD H A K,ll..
R
J
ri
I N D E
\~?;j~DAC(O\J'i~)"
Membership No: 209077 ~~--=~/"
8'
cipal, college,
&.
KCP, Sc.
SBArts " y,~pur.
.' VI"~
0.
. J ,,,.,
1
4 AUG 2024
10000.00
50000.00
20000.00
50000.00
50000.00
30000.00
225000.00
8764.00
30000.00
25000.00
11000.00
10001.00
151000.00
50000.00
50000.00
SB Arts and K C P Science College, Vijayapur
SCHEDULE 'A' : RESERVES AND SURPLUS
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
Opening Balance as per Last Balance Sheet
Add:
Surplus
(+) /
Deficit (-) during the year
-125212915.37
-16878464.39
TOTAL RS.
-142091379.76
SCHEDULE '8' :
EN MARKED
FUNDS
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
50 YEARS OLD COLLEGE UGC FUND
Books
&
Journals Fund
Building Funds
Equipment Funds
FUNDS (COMPUTER EQUIPMENT)
Furniture Fund
INDOOR STADIUM FUND
Laboratory Building Fund
Other Development Funds
SPORTS EQUIPMENTS FUND
SWIMMING POOL BUILDING FUND
UGC BOOKS
&
EQUIPMENTS FUND
UGC BOREWELL FUND
UGC BUILDING FUND
UGC CHEMISTRY RESEARCH FUND
UGC COMPUTER EQUIPMENT FUND
UGC ELECTRONIC FUND
UGC Equipment Fund
UGC LABORATORY BUILDING FUND
UGC LIBRARY BOOK FUND
UGC VOCATIONAL COURSE EQUIPT FUND
WOMENS HOSTEL BUILDING FUND
Red Cross Fund
Prize Money Funds
B.P.ALLU PRIZE
D M HIREMATH PRIZE
J.V.PI LAI PRIZE
KG PUJARI
L R SINDAGI PRIZE
PHYSICS DEPARTMENT
Prize Money fund
Prize Money Scholarship
P S KORADDI
R.H.BIDARI PRIZE
Scholarship Fund
S.K.KALAKANNAVAR PRIZE
Special Fund Others
S S BIRADAR PRIZE
V S PATIL
700000.00
133750.00
810000.00
1757390.00
35650.00
52985.00
7187245.00
649383.00
21667376.00
30000.00
10273586.00
345466.00
33900.00
1779365.00
45000.00
5086555.20
2488411.80
4972687.30
170000.00
1489337.00
934992.00
8173713.00
391965.00
69979522.30
L1C(Salary Saving Scheme)
Professional Tax Deductions
459.00
7400.00
SB Arts and K ( P Science College, Vijayapur
SCHEDULE '(' : NON CURRENT LIABILITIES
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
ADVANCE SALARY GRANT PAYBLE FOR THE YEAR 14781125.96
TOTAL RS.
14781125.96
SCHEDULE '0' : SUNDRY CREDITORS FOR STATUTORY EXPENSES
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
TOTAL RS.
7859.00
SCHEDULE 'E' : SUNDRY CREDITORS FOR REVENUE EXPENSES
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
0100959154 - Dhanasing Lachu Pawar
100138 - JAYASHREE HORAKERI
100285 - Shankargouda K Patil
100913 - SHREEDHAR G JOSHI
100931 - Rakesh Appasaheb Patil
100960842 - Jagadish Patil
BLD SSSN
K.S.T.B.F
&
K.S.S.W.F (Karnataka State Fund)
N.F.T.W
RCUB PRACTICAL EXAM REMUNARATION (2019-20)
RCUB THEORY EXAM REMUNARATION (2019-20)
Sagar Tukaram Vambase
Salary Payable
Seminar Publications Fees Payable
Staff Insurance Deduction (NK Healthcare)
SWF
&
TWF
&
NFTW (2019-20)
2510.00
1013.00
5.00
2048.00
9140.00
9644.00
4176.00
113600.00
56750.00
42014.00
174725.00
4000.00
2255.00
25230.00
169539.00
585169.00
TOTAL RS.
1201818.00
SCHEDULE 'F' : SCHOLARSHIP PAYABLE
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
M.B.KORI MEMORIAL SCHOLARSHIP 20000.00
TOTAL RS.
20000.00
Affiliation Deposit with KUD
AFFILIATION DEPOSIT WITH RCUB
FIXED DEPOSIT AGAINST BPA PRIZE
FIXED DEPOSIT AGAINST D M HIREMATH PRIZE
FIXED DEPOSIT AGAINST J.V.PILLAI PRIZE
FIXED DEPOSIT AGAINST K G PUJARI
FIXED DEPOSIT AGAINST L R SINDAGI PRIZE
FIXED DEPOSIT AGAINST M.
I.
KUMBAR PRIZE MONEY
FIXED DEPOSIT AGAINST PAST STUDENTS ASSOCIATION
FIXED DEPOSIT AGAINST PHYSICS DEPARTMENT
FIXED DEPOSIT AGAINST P S KORADDI
FIXED DEPOSIT AGAINST RHBIDARI ENDOWMENT PRIZE
FIXED DEPOSIT AGAINST S.K.KALAKANANVAR PRIZE
FIXED DEPOSIT AGAINST S S BIRADAR PRIZE
FIXED DEPOSIT AGAINST V S PATIL
FIXED DEPOSIT S.S.CO.OP BANK
FIXED DEPOSIT WITH BLDEA'S EMPLOYEES CO-OP. SOCIETY
GAS Deposit
Govt TF
A/e-
SS Bank SB
Ale
No. - 003000100009367
500000.00
1350000.00
10000.00
50000.00
29866.00
50000.00
50000.00
100000.00
175000.00
30000.00
30000.00
25000.00
10001.00
50000.00
50000.00
12928.00
100000.00
18250.00
14781125.96
SB Arts and K C P Science College, Vijayapur
SCHEDULE 'G' : FIXED ASSETS
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
BUILDINGS
COMPUTERS
I
PERIPHERALS
PLANT, MACHINERY AND EQUIPMENTS
FURNITURE AND FIXTURES
LIBRARY BOOKS
37903766.00
4532107.00
2746038.00
8589793.00
2961798.00
TOTAL RS.
56733502.00
SCHEDULE 'H' : NON-CURRENT ASSETS
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
TOTAL RS.
17422170.96
Festival Advance
Other Advances for Employees
College Shifting Advance
Salary Deduction Receivable
46970.00
54356.00
13189.00
30276.00
SB Arts and K C P Science College, Vijayapur
SCHEDULE 'I' : BANK BALANCES IN SB AND CURRENT ACCOUNTS
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
Canara Bank 5B
A/c
No. - 0504101035849 (UGC)
ICiCI Bank 5B
A/c
No. - 650605700001 (5CH)
5BI 5B
A/c
No. - 32259858514 (Workshop)
5BI 5B
A/c
No. - 32722107719 (5CH)
5BI 5B
A/c
No. - 32815129239
5BI 5B
A/c
No. - 36023719830 (5CH)
5BI 5B
A/c
No. - 36816289964
5BI 5B
A/c
No. - 64089911516 (5G)
55 Bank 5B
A/c
No. - 003000100009366 (5CH)
55 Bank 5B
A/c
No. - 003000100009371
792646.80
0.30
659559.00
297165.50
5348.25
128377.50
265186.68
45676.44
51209.61
400394.91
TOTAL RS.
2645564.99
SCHEDULE
'J' :
OTHER RECEIVABLES
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
TOTAL RS.
144791.00
SB Arts and K C P Science College, Vijayapur
SCHEDULE 'I' : GOVERNMENT GRANTS AND SCHOLARSHIPS
Admission Fee
Admission Form Fees
Certificate Fee
College Amrutha Mahotsava fees
Computer Fee
Development Fee
Examination Fee
Guest lecture
Gymkhana Fee
Healthcare Services Fee
Hostel Fee
Identity Card Fee
Journal
&
Magazine Fee
Laboratory Fee
Laboratory Fee (Govt)
Library Admission Fee
Loss of Books Fee
Medical Exam Fee
Misc. Fee
NEP Fees Receivable
Other Fee
Other Fees
Quit India Movie Fund
Reading Room Fee
Sports
&
Games
Student Activities Fees
Student Union Fee
Teachers Welfare Fund
Transfer Certificate Fee
Tuition Fee
Tuition Fees (Govt)
298400.00
10000.00
81800.00
1403800.00
465932.00
1011000.00
574640.00
12160.00
197147.00
36865.00
451200.00
173676.00
6600.00
473447.00
242060.00
294258.00
243078.00
71376.00
496600.00
616000.00
278335.00
600.00
21120.00
126259.00
143600.00
66200.00
11760.00
71800.00
40300.00
9937985.00
1355089.00
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
Salary Grant (State Government)
40216822.00
TOTAL RS.
40216822.00
SCHEDULE 'II' : ACADEMIC RECEIPTS
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
19213087.00
Discount received
Income From Consultancy
Other Income
394.00
13447.00
5081.00
SB Arts and K C P Science College, Vijayapur
Total B/F
19213087.00
University - Application Fee Receivable
University - College Development Council Fund Receivable
University - Cultural activities Fee Receivable
University - Examination Fee Receivable
University - Miscellaneous Receivables
University - Others Fee Receivable
University - Poor Students Aid Fund Receivable
University - Sports Development Fee Receivable
University - Sports Fee Receivable
University - Student Safety Insurance
University - Women Cell Fee Receivable
Value added Course Fee
Water and Sanitary Fee
1000.00
3986.00
1000.00
92852.00
155511.00
39228.00
234.00
729.00
3229.00
500.00
1250.00
19000.00
53536.00
TOTAL RS.
19585142.00
SCHEDULE 'III' : OTHER INCOME
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
TOTAL RS.
18922.00
SCHEDULE 'IV' : INTEREST INCOME
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
Interest on Savings Bank Account
580116.00
TOTAL RS.
580116.00
SB Arts and K C P Science College, Vijayapur
SCHEDULE
'v' :
STAFF PAYMENTS
1209928.00
203721.00
18420369.00
3613.00
1775425.00
454632.00
1650722.00
68779.50
1107157.00
10000.00
49826.00
7452.00
907538.00
68780.50
84000.00
1200.00
42221494.00
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
Annual Grade Pay
Arrears
Basic
Consolidate Salary
DA
Employer's ESIContribution
Employer's PF Contribution
EPFAdmin Charges
HRA
Misc. Earnings
Other Allowances
Overtime
Performance Incentives
PF EDLI Charges
Special Allowance
Special Pay
Salary Grant Disbursement
TOTAL RS.
68244637.00
SCHEDULE 'VI' : ACADEMIC EXPENSES
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
Admission Expenses
Affiliation Fee
Botany Laboratory Expenses
Chemistry Laboratory Expenses
Cultural Activities
Examination Expenses
Fee Concessions
Identity Card Expenses
Incentives for Participa nts
Incentives for Research
&
Publications
Laboratory Expenses
Library Mise. Expenses
Physics Laboratory Expenses
Refund of Fees
Refund of Hostel Deposit
Refund of Scholarship
Remuneration Expenses Visiting Faculty
Scout and Guide Expenses
Sports and Gymkhana - Expenses
Student Activities
Training Expenses Research
Workshops, Seminars
&
Conferences
Zoology Laboratory Expenses
4399.00
817500.00
83153.00
504618.00
67497.00
283446.00
60362.00
35176.00
3400.00
10000.00
22643.00
9152.00
10000.00
21180.00
120000.00
365187.00
366626.00
450.00
136906.00
58773.00
216.00
41625.00
5005.00
TOTAL RS.
3027314.00
SB Arts and K C P Science College, Vijayapur
SCHEDULE 'VII' : ADMINISTRATIVE EXPENSES
72228.00
318378.39
29500.00
915.70
16190.00
54383.00
1163428.60
29250.00
129378.00
16018.00
164164.00
18000.00
124801.00
8380.00
1600.00
13404.50
28514.00
98918.00
49418.20
110070.00
2480.00
8680.00
63848.00
7399.00
PARTICULARS
FOR THE YEAR
ENDED ON
31-03-2024
Advertisement
&
Publicity
Annual Maintenance Charges (Software)
Auditors Remuneration
Bank Charges / Commission
Cleaning Materials
&
Services (House Keeping)
Contingency Expenditures
Electricity
&
Power
Miscellaneous Expenditures
News Paper, Magazines
&
Journals
Postage, Stamps and Courier Charges
Printing and Stationary
Professional Fee and Consultancy
Repairs
&
Maintenance Computer
Repairs
&
Maintenance Electrical
Repairs
&
Maintenance Furnitures
&
Fixtures
Repairs &Maintenance Others
Repairs
&
Maintenance to Generator
Repairs
&
Maintenance Water Connection
Telephone, Modem and Wi-Fi Charges
Training Expenses Staff
Transportation / Courier Charges
Transportation Expenses
Travelling
&
Conveyance Expenses
Uniform to Staff
TOTAL RS.
2529346.39
'.
TOTAL RS.
SB Arts and K C P Science College, Vijayapur
SCHEDULE - FIXED ASSETS
CLOSING
OPENING ADDITIONS ADD: LESS: DEPRECIATION
TOTAL LESS: BALANCE AS ON
BALANCE AS ON DURING TRANSFER
(2+3+4)
TRANSFER DURING THE
RECOVERY
31-03-2024
01-04-2023
THE YEAR IN OUT YEAR
(5-6-7-8)
2
3
4
5
6 7
8
9
39898701.00 0.00 0.00 39898701.00 0.00 0.00 1994935.00 37903766.00
4941813.00 84475.00 0.00 5026288.00 0.00 0.00 494181.00 4532107.00
3051168.00 0.00 0.00 3051168.00 0.00 0.00 305130.00 2746038.00
3847952.00 5126638.00 0.00 8974590.00 0.00 0.00 384797.00 8589793.00
2991255.00 270169.00 0.00 3261424.00 0.00 500.00 299126.00 2961798.00
54730889.00 5481282.00 0.00 60212171.00 0.00 500.00 3478169.00 56733502.00
PARTICULARS
1
BUILDINGS
COMPUTERS / PERIPHERALS
PLANT, MACHINERY AND EQUIPMENTS
FURNITURE AND FIXTURES
LIBRARY BOOKS