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SCHEDULE 4 C -INTANGIBLE ASSETSAmount in RupeesSt. Asset HeadsNo.Gross BlockDepreciation BlockDepreciation/ Depreciation/Op.Cl. Amortizations AmortizationAdditions Deductionsfor the yearBalanceBalance OpeningBalance1 Patents & CopyrightsL2 Computer Software3E- Journals'-16Net BlockTotalDeductions/Adjustment Depreciation/31.03 31.03Amortization

SCHEDULE 4( C) (i) PATENTS AND COPYRIGHTSParticularsOp. BalanceAdditionGrossAmortizationOp. BalanceAdditionGrossPatentsGranted/RejectedAmounts in RupeesNet BlockNet Block20 .20 .A. Patents Granted1 Balance as on 31.03.14 of Patents obtained in 2008-09· (Original Value - Rs . /-)2 Balance as on 31.03.14 of Patents obtained in 2010-11( Original Value- Rs . /-)3 Balance as on 31.03.14 of Patents obtained in 2012-13( Original Value - Rs . /-)4 Patents granted during the Current YearTotalParticularsNet Block2013-14Net Block2012-13B. Patents Pending in respect of Patents applied for1 Expenditure incurred during 2009-10 to 2011-122 Expenditure incurred during 2012-13--.3 Expenditure incurred during 2013-14TotalIc.Grand Total (A B)Note:I"""".I.I.I.rThe addition in Part A (patents granted), will be the figure of patents granted during the year, transferred from Part B (column- Patentsgranted/rejected). The amount against grants rejected during the year is written off in the Income and Expenditure Account.17". :.1m". I

SCHEDULE4D OTHERSGross BlockS.No1Assets HeadsOp Balance01.04.AdditionsAmount in RupeesNet BlockDepreciation for the Year---··DeductionsDep OpeningBalanceCl BalanceDepreciationfor the YearDeductions IAdjustmentTotalDepreciation31.03 ,31.03 ,Land2 Site Development3 Buildings4 Roads & Bndges5 Tubewells & Water Supply6 Sewerage & DrainageElectrical Installation and7equipment8 Plant & Machinery--9 Scientific & Laboratory Equipment10 Office Equipment11 Audio Visual Equipment12 Computers & Peripherals13 Furniture, Fixtures & Fittings14 Vehicles15 Ub. Books & Scientific Journals16 Small Value AssetsTotal:I 17 Icapital Work in ProgressIIIIIGrand Total- ------rI1-Note: The additions dunng the Year include additions from:GiftedEarmarked FundsSponsored ProjectsOwn FundsTotal18- ·r". Ir--l--T-- l

SCHEDULE 5 : INVESTMENTS FROM EARMARKED/ENDOWMENT FUNDSAmount in RupeesCurrent Year1 In Central Government Securities2In State Government Securities3Other approved Securities4 Shares5 Debentures and Bonds6 Term Deposits with Banks7Others (to be specified)Total19Previous Year

SCHEDULE 5 (A) INVESTMENTS FROM EARMARKED/ENDOWMENT FUNDS (FUND WISE)Funds51. No. '·--·" " . ·Current Year1234Endowment Fund Investments5'---- -Note :-----Total-·-··-The Total in this sub scheudle will agree with the total in Scheudle 5.20Previous Year--I

SCHEDULE 6 -INVESTMENTS- OTHERSAmount in RupeesCURRENT YEAR1. In Central Government Securities2. In State Government Securities3. Other approved Securities4. Shares5. Debentures and BondsL6. Others (to be specified)TOTAL·-21PREVIOUS YEAR

SCHEDULE 7- CURRENT ASSETSAmount in RupeesCurrent YearPrevious YearII1. Stock:a) Stores and Spares:b) loose ToolsIc) PublicationsId) laboratory chemicals, consumables and glass wareIe) Building Material Electrical MaterialIg) Stationery'h) Water supply material2. SundJY Debtors:a) Debts Outstanding for a period exceeding six months,b) Others'3. Cash and Bank Balancesa) With Scheduled Banks:- In Current AccountsI- In term deposit AccountsII-In Savings Accountsb) With non-Scheduled Banks:I- In term deposit AccountsI- In Savings AccountsI4. Post Office- Savings AccountsITOTALNote: Annexure A shows the details of Bank Accounts22----L j

ANNEXURE AAmount in Rupees' L-if. Savings Bank AccountsI1Grants from UGC Ale2University Receipts Ale3Scholarship Ale4.Academic Fee Receipt Ale5.Development (Plan) Ale6.Combined Entrance Exams(CBT) Ale7.UGC Plan Fellowship Ale8.Corpus Fund Ale (EMF)9.Sponsored Projects Fund Ale10. Sponsored Fellowship A/c11. Endowment & Chair Ale (EMF)'' -I.13. HBA Fund Ale (EMF)L-1:II12. UGC JRF Fellowship Ale (EMF)14. Conveyance Ale (EMF)15. UGC Rajiv Gandhi National Fellowship Ale (EMF)16. Academic Development Fund Ale (EMF)17. Deposit Ale18. Student Fund Ale19. Student Aid Fund Ale20. Plan Grants for specific schemesII. Current AccountIll. Term Deposits with Schedule BanksTotal23

SCHEDULE 8- LOANS, ADVANCES & DEPOSITSAmount in RupeesCurrent YearPrevious Year1. Advances to employees: (Non-interest bearing)a) Salaryb) Festival'Ic) Medical Advanced) Other (to be specified)2. Long Term Advances to employees: (Interest bearing)Ia) Vehicle loan-b) Home loanIc) Others (to be specified)3. Advances and other amounts recoverable in cash or in kind or for value to be received:a) On Capital Accountb) to Suppliers'-c) Others4. Prepaid Expensesa) Insuranceb) Other expensesI5. Depositsa) Telephone'Ib) Lease RentIc) ElectricityIid) AI GTE, if applicablee) Others (to be specified)24

!6. Income Accrued:a) On Investments from Earmarked/ Endowment Fundsb) On Investments-Othersc) On Loans and Advancesd) Others (includes income due unrealized)7. Other- Current assets receivable from UGC/sponsored projectsa) Debit balances in Sponsored Projectsb) Debit balances in Sponsored Fellowships & Scholarshipsc) Grants Receivabled) Other receivables from UGC8. Claims ReceivableTOTAL----Note:1.If revolving funds have been created for House Building, Computer and Vehicle advances to employees, the advances will appearas part of Earmarked/endowment Funds. The balance against these interest -bearing advances will not appear in this schedule.'--,,25

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SCHEDULE 9- ACADEMIC RECEIPTSCurrent YearFEES FROM STUDENTSAcademic1. Tuition fee2. Admission fee3. Enrolment fee'--4. Library Admission fee5. Laboratory fee,6. Art & Craft fee7. Registration fee\. '8. Syllabus feeTotal (A)Examinations1. Admission test fee2. Annual Examination fee(3. Mark sheet, certificate fee4. Entrance examination fee'Total (B)O Amount in RupeesPrevious Year

Other Fees1. Identity card fee2. Fine/ Miscellaneous fee3. Medical fee4. Transportation fee5. Hostel feeTotai(C)Sale of Publications1. Sale of Admission forms2. Sale of syllabus and Question Paper, etc.-3. Sale of prospectus including admission formsTotal (D)Other Academic Receipts1. Registration fee for workshops, programmes2. Registration fees (Academic Staff College)Total (E)GRAND TOTAL (A B C D E)-· Note:In case fees like entrance fee, subscriptions etc are material and are in the nature of capital receipts, such amount should be recogniZedto the Capital Fund. Otherwise such fees will be appropriately incorporated in this schedule27

SCHEDULE 10- GRANTS {SUBSIDIES {IRREVOCABLE GRANTS RECEIVED)PlanTotal PlanGovt. ofParticularsUGCIndiaPlanAmount in RupeesPreviousNon PlanCurrentUGCYearYearTotalTotalSpecific SchemesBalance B/FAdd: Receipts during the yearTotalLess: Refund to UGCBalanceLess: Utilised for Capital expenditure (A)IBalanceLess: utilized for Revenue Expenditure ··-··---A-Appears as addition to Capital Fund as well as additions to Fixed Assets during the year.B-Appears as income in the Income & Expenditure Account.C-(/) Appears under Current Liabilities in the Balance Sheet and will become the opening balance next year.(II) Represented by Bank balances, Investments and Advances on the assets side.28---···--'---------I

SCHEDULE 11- INCOME FROM INVESTMENTSAmount in RupeesEarmarked I Endowment FundsCurrent YearPrevious YearParticularsOther InvestmentsCurrent YearPrevious Year1. Interesta. On Government Securitiesb. Other Bonds/Debentures·, .2. Interest on Term Deposits3. Income accrued but not due on Term Deposits/Interest bearingadvances to employees''-.4. Interest on Savings Bank Accounts5. Others (Specify)TotalTransferred to Earmarked/Endowment FundsBalanceNilNil--·-Note: Interest accrued but not due on Term Deposits from HBA fund, conveyance advance fund and Computer Advance fund and on interest bearingadvances to employees will be included here (Item 3), only where Revolving funds (EMF) for such advances have been set up.29

SCHEDULE 12:INTEREST EARNEDAmount in RupeesParticularsCurrent YearPrevious Year1. On Savings Accounts with scheduled banks2 On Loansa.Employees/Staffb.OthersIIi3. On Debtors and Other Receivablesc Total----- - - - - -----· .---------·--------------------Note:1. The amount against item 1, in respect of Bank Accounts of Earmarked/Endowment Funds is dealt with inSchedule 11 (First Part) and Schedule 2.2. Item 2(a) is applicable only if Revolving funds have not been constituted for such advances.30--III

SCHEDULE 13· OTHER INCOME Items of material amounts included in Miscellaneous Income should be separately disclosed.Amount in RupeesA. Income from Land & BuildingsCurrent Year1.Hostel Room Rent2.License fee3.Hire Charges of Auditorium/Play ground/Convention Centre, etc4.Electricity charges recovered5.Water charges recoveredPrevious YearTotalB. Sale of Institute's publicationsC. Income from holding events1. Gross Receipts from annual function/ sports carnivalLess: Direct expenditure incurred on the annual function/ sports carnivalI-2. Gross Receipts from fetesLess: Direct expenditure incurred on the fetes1-3. Gross Receipts for educational tours'-Less: Direct expenditure incurred on the tours4. Others (to be specified and separately disclosed)Total--- 31--------------

D. OthersI1.Income from consultancy2.3.4.RTI feesSale of application form (recruitment)5.Misc. receipts (Sale of tender form, waste paper, etc.)6.Profit on Sale/disposal of Assets.IIncome from Royaltya) Owned assetsb) Assets received free of cost7.Grants/Donations from Institutions, Welfare Bodies and InternationalOrganizations8Others (specify)-,--TotalGrand Total (A B C D)32

SCHEDULE 14- PRIOR PERIOD INCOMEAmount in RupeesParticularsCurrent Year1. Academic Receipts2. Income from Investments3.1nterest earned4. Other Income·-Total33Previous YearI

SCHEDULE lS- STAFF PAYMENTS & BENEFITS (ESTABLISHMENT EXPENSES) These shall be classified separately for teaching and non-teaching staff; adhoc staff. o Arrears of DA. Salary arrears due to incrementshall be shown separatelyAmount in RupeesPrevious YearCurrent YearPlanNon PlanTotalNon PlanPlanTotala) Salaries and Wagesb) Allowances and Bonusc) Contribution to Provident Fundd) Contribution to Other Fund (specify)e) Staff Welfare ExpensesD Retirement and Terminal Benefitsg) LTC facilityh) Medical facilityi) Children Education Allowancej) Honorarium'-, .I) Others (specify)- - · - ·--TOTAL--·--·--------34---------------

SCHEDULE 15 A- EMPLOYEES RETIREMENT AND TERMINAL BENEFITSAmount in RupessPensionGratuityLeave EncashmentOpening Balance as onAddition : Capitalized value of Contributions Received from other OrganizationsTotal (a)Less: Actual Payment during the Year (b)Balance Available on 31.03 c (a-b)Provision required on 31.03 as per Actuarial Valuation (d)A. Provision to be made in the Current year (d -c) B. Contribution to New Pension SchemeC. Medical Reimbursement to Retired EmployeesD. Travel to Hometown on RetirementE. Deposit Linked Insurance PaymentTotal (A B C D E)"··Note:-,------------------1"- --The total (A B G D E) in this sub schedulewilllliflnerigureagairisfRetirE!mE!rit and Terminal Benefits in Schedule 15.2.Items B,C,D&E will be accounted on accrual basis and will include bills preferred but outslanding for payment on 31/3.35Total

SCHEDULE 16- ACADEMIC EXPENSESAmount in RupeesCurrent YearPlanNon PlanPrevious YearTotalPlanNon PlanTotala) Laboratory expensesb) Field work/Participation in Conferencesc) Expenses on Seminars/Workshopsd) Payment to visiting faculty.e) ExaminationQStudent Welfare expensesg) Admission expenses--h) Convocation expensesi) Publicationsj) Stipend/means-cum-merit scholarshipk) Subscription ExpensesI) Others (specify)-TOTAL' ·--36.

SCHEDULE 17- ADMINISTRATIVE AND GENERAL EXPENSES'--Amount in RupeesCurrent YearPrevious YearNon PlanPlanTotalPlanNon PlanITotalIA Infrastructurea) E/ectrtcity and powerIb) Water charges'c) Insuranced) Rent, Rates and Taxes (including propertytax)8 Communicatione) Postage and StationeryDTelephone, Fax and Internet Charges'\C Othersg) Printing and Stationery (consumption)h) Travelling and Conveyance Expensesi) Hospitality.j) Auditors Remuneration,k) Professional ChargesI) Advertisement and Publicityc-Im) Magazines & Journalsn) Others (specify)TOTAL----------L37I--·--.-

SCHEDULE 18- TRANSPORTATION EXPENSESAmount in Rupees'-Current YearParticularsIPlan1Non Planb) Repairs & maintenancec) Insurance expensesVehicles taken on rent/leasea) Rent/lease expenses3Vehicle (Taxi) hiring expensesTotal------ 'TotalPlanNon PlanTotalIVehicles (owned by institution)a) Running expenses2IPrevious Year,38

SCHEDULE 19- REPAIRS & MAINTENANCEAmount in RupeesPrevious YearCurrent YearParticularsPlana)Buildingsb)Furniture & Fixturesc)Plant & Machineryd)Office Equipmente)ComputersnLaboratory & Scientific equipmentNon PlanTotalg) Audio Visual equipmenth)Cleaning Material & ServicesIi)Book binding chargesII.j)Gardeningk)Estate MaintenanceI)Others (Specify)II'-''-Total--j39PlanNon PlanTotal

SCHEDULE 20- FINANCE COSTSAmount in RupeesPlana)Bank chargesb)Others (specify)Previous YearCurrent YearParticularsNon PlanTotalPlanNon PlanTotalTotal---···-Note:·If the amount is not material, the head Bank charges could be omitted and these could be accounted as Administrative expensesin Schedule 17.40

SCHEDULE 21- OTHER EXPENSESAmount in RupeesCurrent YearParticularsPlanNon PlanPrevious YearTotalPlanNon PlanTotala) Provision for Bad and Doubtful Debts/Advancesb) Irrecoverable Balances Written- offc) Grants/Subsidies to other institutions/organizationsd) Others (specify)TotalNote:'--·Other expenses shall be classified as writes - off, provisions, miscellaneous expenses, loss on sale of investments, loss of fixed assets and loss onsale of fixed assets etc and disclosed accordingly.· 41

SCHEDULE 22:--·PRIOR PERIOD EXPENSESAmount in Rupees·-Non PlahPlan1 Establishment expenses ·Previous YearCurrent YearParticulars2 Academic expenses3 Administrative expenses4 Transportation expenses5 Repairs & Maintenance6 Other expensesTotal --42TotalPlanNon PlanTotal

SCHEDULE: 23SIGNIFICANT ACCOUNTING POLICIES (ILLUSTRATIVE)1.BASIS FOR PREPARATION OF ACCOUNTSThe accounts are prepared under the Historical Cost Convention unless otherwise stated and generally on the Accrualmethod of accounting.2.REVENUE RECOGNITION2.12.22.33.Fees from Students (except Tuition Fees), Sale of Admission Forms, Royalty and Interest on Savings Bank account areaccounted on cash basis. Tuition Fees collected separately for each semester is accounted on accrual basis.Income from Land, Buildings and Other Property and Interest on Investments are accounted on accrual basis.Interest on interest bearing advances to staff for House Building, Purchase of Vehicles and Computers is accounted onaccrual basis every year, though the actual recovery of interest starts after the full repayment of the Principal.FIXED ASSETS AND DEPRECIATION3.1Fixed assets are stated at cost of acquisition including inward freight, duties and taxes and incidental and directexpenses related to acquisition, installation and commissioning.3.2Gifted I Donated assets are valued at the declared value where available; if not available, the value is estimated basedon the present market value adjusted with reference to the physical condition of the asset. They are set-up by credit toCapital Fund and merged with the Fixed Assets of the Institution. Depreciation is charged at the rates applicable to therespective assets.3.3Books received as gifts, are valued at selling prices printed on the books. Where they are not printed, the value is basedon assessment. · .43

3.4Fixed assets are valued at cost less accumulated depreciation. Depreciation on fixed assets is provided on Straight linemethod, at the following rates:Tangible ndSite DevelopmentBuildingsRoads & BridgesTube wells & Water SupplySewerage & DrainageElectrical Installation and equipmentPlant & MachineryScientific & Laboratory EquipmentOffice EquipmentAudio Visual EquipmentComputers & PeripheralsFurniture, Fixtures & FittingsVehiclesLib. Books & Scientific angible Assets (amortization):,I\ ,1.2.3.E-JoumalsComputer SoftwarePatents imd Copyrights40%40%9 years3.5 Depreciation is provided for the whole year on additions during the year.·44

3.6Where an asset is fully depreciated, it will be carried at a residual value of Re.l in the Balance Sheet and will not befurther depreciated. Thereafter, depreciation is calculated on the additions of each year separately at the rate ofdepreciation applicable for that asset head.3.7Assets created out of Earmarked Funds and funds of Sponsored Projects, where the ownership of such assets vests inthe Institution, are setup by credit to Capital Fund and merged with the Fixed Assets of the Institution. Depreciation ischarged at the rates applicable to the respective assets. Assets created out of Sponsored Project funds, where theownership is retained by the sponsors but held and used by the Institution arc separately disclosed in the Notes onAccounts.3.8Assets, the individual value of each of which is Rs. 2000 or less (except Library Books) are treated as Small ValueAssets, 100% depreciation is provided in respect of such assets at the time of their acquisition. However physicalaccounting and control are continued by the holders of such assets.Patents and copy rights, E Journals and Computer Software are grouped under Intangible Assets.4Intangible Assets:4.1.PATENTS: The expenditure incurred from time-to-time (appli

Specimen format of Sub Schedule to support the figures in the column "Endowment Funds" in the Schedule "Earmarked / Endowment Funds", forming part of the Balance Shet. SCHEDULE 2A 1. Sr. No. 2. Name of the Endowment Opening Balance Additions during the Year Total Closing Balance Total (10 11) 5