Software Requirement Specification Document: ICBS - Central Accounts Management System Royal Monetary Authority

Integrated Central Banking System
Management
Central Accounts
Software Requirement Specification Document

ICBS Central Accounts Management System
Royal Monetary Authority
Version 1.3
06/01/2007
Document Number: ICBS/CAM/STDSRS/SRS-CAM-003

:
CAM SRS Ver. 1.3
Page 1 of 139

Management
Central Accounts
Notice:
This document and any revised pages are subject to document control. Please keep them upto-date using the release notice from the distributor of the document.
This is a hard copy of a document maintained on electronic media. It may not be the latest
version. Ascertain the latest version from the Document Master List available with the Project
Leader.
Authored by
Mr. Rajarshi Roy
Date: 15-05-2005
Updated by
Mr. Pradip Dutta

Mr. Chirantan Mukherjee
Mr. Somnath Lahiri
Date: 30-06-2006
Date: 30-06-2006
Date: 30-06-2006
Revised by
Mr. Chirantan Mukherjee
Date: 06-01-2007
Revised by
Mr. Somnath Lahiri
Date: 10-10-2007
Approved by
_______________________________
Date:
Authorized by
_______________________________
Date:
CAM SRS Ver. 1.3
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Management
Central Accounts
DOCUMENT RELEASE NOTICE

Notice Number
ICBS/SRS/ CAM/1/3
Client
Project
ICBS - CAM
Document Details
Software Requirement
Management System
Name
Specification Document
Specification
for
Central
Accounts
Version No.
Description
1.3
Software Requirement Specification for Central

Accounts Management System
New
Page No.
Revision
Description
Revision details:
Action taken
(add/del/chg)
Preceding
Page No.
Described in the Document Revision List
Change Register serial numbers covered:

The documents or revised pages are subject to document control.
Please keep them up-to-date using the release notices from the distributor of the document.
These are confidential documents. Unauthorised access or copying is prohibited.
Approved by
Date:
Authorised by
Date:
CAM SRS Ver. 1.3
Page 3 of 139

Management
Central Accounts
DOCUMENT REVISION LIST

Notice Number
Client
Project
ICBS - CAM
Document Name
Management System
Specification
for
Central
Accounts
Release Notice Reference (for release):

Prev.
Page
No
Action
Taken
Agenda /
New page
BK Account
Mapping
21
Removed
The functions are

handled using
Currency Master
and a
configuration
table.
As per
revised
design.
06/01/2007
FOREX
Reverse
Voucher
67
Removed
Reverse Voucher
performs the
functions of this
interface. There
are Reverse
buttons in BK
Vouchers also.
As per
revised
design.
3.
06/01/2007
Budget Release/
Receipt
80
Removed
The function is
handled in AAM
as per Section
3.1.2.1 of AAM
SRS 1.3
4.
06/01/2007
Prepare Holding
Rate,
Revaluation
Voucher
88,92
Removed
Merged with Table

of Conversion
5.
06/01/2007
Sale of Bullion
97
Removed
Handled through
BK01
6.
06/01/2007
Telex/SWIFT
Messaging
100
Removed
Business Owners
do not require this
7.
06/01/2007
FOREX
Reserve Type
Master
28
Removed
Rev.
No
Rev.
Date
1.
06/01/2007
2.
CAM SRS Ver 1.3
Revision
Description
Page
No.
No usage in CAM.
Will be done in
RMM (Ref.
Section 3.1.1.1.1
and 3.1.1.1.2 of
RMM SRS Ver.
1.2)
Release
Notice
Ref.
As per
revised
design.
As per
discussion.
As per
discussion.
As per
discussion.
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Management
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TABLE OF CONTENTS
INTRODUCTION................................................................................................................................. 8
1.1
1.2
1.3
1.4
1.5
PRODUCT PERSPECTIVE......................................................................................................... 8
SCOPE........................................................................................................................................ 8
DEFINITIONS, ACRONYMS AND ABBREVIATIONS..................................................................9
REFERENCES............................................................................................................................ 9
OVERVIEW.................................................................................................................................. 9
GENERAL DESCRIPTION................................................................................................................ 11
2.1
PRODUCT PERSPECTIVE....................................................................................................... 11
2.2
PRODUCT FUNCTIONS........................................................................................................... 13
2.3
USER CHARACTERISTICS...................................................................................................... 13
2.3.1
System Analyst................................................................................................................ 13
2.3.2
System and Database Administrator...............................................................................13
2.3.3
Maintenance Team.......................................................................................................... 14
2.3.4
End User.......................................................................................................................... 14
2.4
GENERAL CONSTRAINTS....................................................................................................... 14
2.5
ASSUMPTIONS AND DEPENDENCIES...................................................................................15
SPECIFIC REQUIREMENTS............................................................................................................ 16
3.1
DESCRIPTION OF FUNCTIONS COVERED........................................................................................17
3.1.1
CAM Master set-up and Configuration............................................................................17
3.1.1.1
3.1.1.2
3.1.1.3
3.1.1.4
3.1.1.5
3.1.1.6
3.1.1.7
3.1.1.8
3.1.1.9
3.1.2
Currency Master..........................................................................................................................18
Commemorative Coin Master......................................................................................................20
Contact Master............................................................................................................................22
Dispatch Document Master.........................................................................................................24
Contact Account Master...............................................................................................................25
Bill Calendar................................................................................................................................ 27
Holding Rate Master....................................................................................................................28
Buying/Selling Rate Master.........................................................................................................30
Financial Year Master..................................................................................................................31
Transactions.................................................................................................................... 33
3.1.2.1
3.1.2.1.1
3.1.2.1.2
3.1.2.1.3
3.1.2.1.4
3.1.2.2
3.1.2.2.1
3.1.2.2.2
3.1.2.3
3.1.2.3.1
3.1.2.3.2
3.1.2.3.3
3.1.2.3.4
3.1.2.3.5
3.1.2.3.6
3.1.2.3.7
3.1.2.3.8
3.1.2.3.9
3.1.2.4
3.1.2.4.1
3.1.2.4.2
3.1.2.5
3.1.2.5.1
3.1.2.5.2
CAM SRS Ver 1.3
Staff Salary Saving...................................................................................................................... 33

Internal Deposit.......................................................................................................................33
Withdrawal.............................................................................................................................. 35
Deposit (Cash/Cheque)..........................................................................................................37
Calculate Interest....................................................................................................................40
Ngultrum Vouchers...................................................................................................................... 43
General Transaction (Nu)........................................................................................................43
Reverse Voucher (Nu)............................................................................................................43
Foreign Currency Accounting......................................................................................................43
General Foreign Currency Voucher........................................................................................45
General Ngultrum Voucher.....................................................................................................47
Debit Advice Voucher (BK01)..................................................................................................49
FOREX Receipt Voucher (BK02)............................................................................................52
Currency Swapping Voucher (BK07)......................................................................................56
FOREX Purchase Voucher (BK08).........................................................................................59
Process FOREX Sale Voucher (BK09)...................................................................................61
FOREX Settlement Voucher (BK10).......................................................................................63
Note Serial Number Tracking..................................................................................................65
Discount Bill................................................................................................................................. 68
Sale of Discount Bill................................................................................................................68
Redemption of Bill................................................................................................................... 70
Interest Accrued/Received From Bank........................................................................................72
Interest Received From Bank.................................................................................................72
Investment Information...........................................................................................................73
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Management
3.1.2.5.3
3.1.3
3.1.3.1
3.1.3.2
3.1.4
3.1.4.1
3.1.5
Central Accounts
Interest Accrual.......................................................................................................................75
Bank Reconciliation......................................................................................................... 78
Bank Reconciliation (Nu).............................................................................................................80
Bank Reconciliation (FC).............................................................................................................80
Foreign Currency Revaluation......................................................................................... 84

Table of Conversion..................................................................................................................... 84
Issue Division Transactions............................................................................................. 88
3.1.5.1
Currency Chest Transaction........................................................................................................88
3.1.5.1.1
Deposit.................................................................................................................................... 88
3.1.5.1.2
Withdrawal.............................................................................................................................. 89
3.1.6
3.1.6.1
3.1.7
3.1.7.1
3.1.7.2
3.1.7.3
3.1.7.4
3.1.7.5
3.1.8
3.1.8.1
3.1.8.2
3.1.8.3
3.1.8.4
3.1.8.5
3.1.8.6
3.1.8.7
3.1.8.8
3.1.8.9
3.1.8.10
3.1.8.11
3.1.8.12
3.1.8.13
3.1.8.14
3.1.8.15
3.1.8.16
3.1.8.17
3.1.8.18
3.1.8.19
3.1.8.20
3.1.8.21
3.1.8.22
3.1.8.23
3.1.8.24
3.1.8.25
3.1.8.26
3.1.8.27
3.1.8.28
3.1.8.29
3.1.8.30
3.1.8.31
3.1.8.32
3.1.8.33
3.1.8.34
3.1.8.35
3.1.8.36
3.1.8.37
3.1.8.38
3.1.8.39
3.1.8.40
3.1.8.41
3.1.8.42
Day End Process............................................................................................................. 92

Day End Process.........................................................................................................................92
Annual Closing of accounts............................................................................................. 94

Provisional Account Closing........................................................................................................94
Final Account Closing..................................................................................................................95
Year End Voucher for AAM..........................................................................................................97
Year End Nu. Voucher for CAM...................................................................................................97
Year End FC Voucher for CAM....................................................................................................97
Reports............................................................................................................................ 98
Cash Book................................................................................................................................... 98
Bank Book................................................................................................................................... 99
Journal Register...........................................................................................................................99
Currency-wise Journal Register.................................................................................................101
Certificate of Cash Balance.......................................................................................................102
General Ledger.......................................................................................................................... 102
Currency-wise General Ledger..................................................................................................103
Sub-Ledger................................................................................................................................ 104
Trial Balance.............................................................................................................................. 105
Currency-wise Trial Balance......................................................................................................106
Income and Expenditure Statement..........................................................................................106
Schedules of Income and Expenditure Statement.....................................................................107
Balance Sheet........................................................................................................................... 108
Schedules of Balance Sheet......................................................................................................109
Monthly Statement: Domestic Commercial Banks.....................................................................110
Monthly Statement: Government Agencies................................................................................110
Salary Journal Register..............................................................................................................111
Salary Account Balance Statement............................................................................................112
Voucher Printing......................................................................................................................... 113
List of Vouchers.......................................................................................................................... 114
Denomination Summary.............................................................................................................116
Denomination Details................................................................................................................. 117
Bill Calendar............................................................................................................................... 118
Details of Sale............................................................................................................................ 118
Details of Outstanding Amounts.................................................................................................119
Prepaid Interest Expenses.........................................................................................................119
Nu Bank Statement.................................................................................................................... 120
Nu Bank Reconciliation..............................................................................................................120
Nu Daily Reconciliation Statement............................................................................................121
Nu Monthly Reconciliation Statement........................................................................................122
FC Bank Statement................................................................................................................... 123
FC Bank Reconciliation.............................................................................................................123
FC Daily Reconciliation Statement............................................................................................124
FC Monthly Reconciliation Statement........................................................................................125
Nu Not Responded by RMA......................................................................................................126
Nu Not Responded by Bank......................................................................................................127
FC Not Responded by RMA......................................................................................................127
FC Not Responded by Bank......................................................................................................128
Year End Journal Statement......................................................................................................129
Year End Trial Balance..............................................................................................................130
Year End Income & Expenditure Statement..............................................................................131
Year End Balance Sheet............................................................................................................132
INTERFACE REQUIREMENTS....................................................................................................... 133
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Management
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4.1
GENERAL................................................................................................................................... 133
4.2
INTERACTION WITH OTHER MODULES........................................................................................... 133
4.2.1
Interaction with FOREX Operations Module..................................................................133
4.2.2
Interaction with Administrative Accounts Module...........................................................134
4.2.3
Interaction with Currency Management Module............................................................135
4.2.4
Interaction with Reserve Management Module..............................................................136
4.2.5
Interaction with Statistical Information Module...............................................................137
4.2.6
Interaction with FIRMA.................................................................................................. 138
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1 INTRODUCTION
1.1 PRODUCT PERSPECTIVE
Under the RMA act 1982, the RMA acts as banker to government and banks. In order to
shoulder the responsibilities, the Banking Division of the RMA is entrusted to execute daily
transactions with the commercial banks and the government and provides depository services
with international financial institutions.
The ultimate goal of the Central Accounts Module (CAM) is to strengthen the central accounts
operational capacity by allowing an efficient recording, computation and retrieval of required
accounting information by authorized users and managers and decision makers at any point of
time.
1.2 SCOPE
The typical CAMS process includes the following phases:
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
k.
Master files
Ngultrum Accounting
Bank Cheque Maintenance
Staff Saving Scheme
Foreign Currency Accounting
Foreign Currency Revaluation
Bank Reconciliation
Regular Reports
Account Statements
MIS/Time Series Reports
Linkage with other modules
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1.3 DEFINITIONS, ACRONYMS AND ABBREVIATIONS

A list of abbreviations used in this document is given below:
ADM
Administration Division
AIMS
Asset and Inventory management Systems
BD
Banking Division
FISD
Financial Institutions Supervision Division
FM
Financial Manual 1998
FxRMD
Foreign Exchange and Reserve Management
Division
IAD
Internal Audit Division
IDS
Interview documents
ID
Issue Division
RMS
Reserve Management Unit
REM
RMA Expenditure Manual
RFP
Request for Proposal of RMA
RPM
RMA Procurement Manual
RSD
Research and Statistics Division
SRS
Software Requirement Specification
CAM
Central Accounting Module
CMM
Currency management Module
1.4 REFERENCES
This SRS has been prepared based on the preliminary study conducted by IT Division of RMA,
current computerized system and Discussion with the business owners. Some of the references
for this document are as follows:
1
2
3
4
5
6
7
8
RFP
FM Procurement manual 1998
Accounting Manual- Appendix H1
Preliminary Software Requirement Study Document prepared by Mr. Jambey Tshering
CAM SRS- ICBS/AAM/STDSRS/SRS-CAM-001
Interview documents
Various inputs gathered from various Banking and other related divisions
Existing computerized accounts system
Central Accounts
Staff Salary Saving
Foreign Currency Account
Bank Reconciliation
Foreign Currency Revaluation
1.5 OVERVIEW
This document is organised into two sections excluding this section.
Section 2 - General Description describes the functionality of the Central Accounts
Management System. The details specified are:
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Product Perspective
CAM Product Functions

CAM User Characteristics
CAM General Constraints
CAM Assumptions and Dependencies
Section 3 - Specific Requirements provides a detailed description of the functions of the

CAMS in terms of:
Inputs
Processing
Outputs
Section 4 Interfaces with other modules are also described
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2 GENERAL DESCRIPTION
2.1 PRODUCT PERSPECTIVE
The ultimate goal of the Central Accounts Module (CAM) is to strengthen the central accounts
operational capacity by allowing an efficient recording, computation and retrieval of required
accounting information by authorized users, managers and decision makers at any point of time.
This module will also have interfaces with other functional areas of ICBS such as Administrative
Accounts Module, Currency Management Module, and Foreign Exchange Operation Module
etc. The major functions under CAM module are as below:
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Central Account Management

Module
Ngultrum
Accounts
Cheque
Book
Maint.
Staff Salary
Reconcile
Accounts
Currency
Account
Revalue
Forex Cy
Linkage
Process
Voucher
Record
Chq. Book
Salary
Deposit
Bank
Statement
s
Normal
Voucher
Holding
Rates
AAM
Module
Reverse
Voucher
Cancel
Cheque
Withdraw
Automatic
Reconcile
BK01
Voucher
TOC
Sheet
CMM
Module
Process
Journal
Reports
Deposit
Manual
Reconcile
BK02
Voucher
Rev
Voucher
FOM
Module
Calculate
Interest
Reports
BK07
Voucher
Rev.
Journal
SIM
Module
Regular
Reports
A/c
Statement
Reports
MIS/Time
Series
BK8/9/10V
ouchers
FIRMA
Module
Reports
RMM
Module
SWIFT/
Clearing
Note: AMM = Administrative Account Module, CMM = Currency Management Module, FOM = Foreign
Exchange Operation Module, SIM=Statistical Information Module, FIRMA=Financial Institutions Ratio
Management Analysis, RMM=Reserve Management Module
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2.2 PRODUCT FUNCTIONS

The different functions of the CAM module are:
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
k.
l.
m.
n.
Master files
Ngultrum Accounting
Bank Cheque Maintenance
Staff Salary Saving
Bank Reconciliation
Interest Receipt
RMA Bills
Revaluation
Budget Release
Currency Chest Transaction
General Reports
Linkage with other modules
2.3 USER CHARACTERISTICS

The users of the CAM module can be categorized as:
a. System Analyst
b. System and Database Administrator
c. End Users
2.3.1 System Analyst

a. System Analyst is fully responsible to conduct periodical system requirements study and
come up with proposal.
b. Also responsible to conduct gap analysis, draw up SRS, Design and communicate the same
to programmers.
c. Testing and approval
d. Conduct system auditing
e. Planning periodical training for users
2.3.2 System and Database Administrator

The System and Database Administrator at RMA production site is responsible for the proper
functioning of the complete system. His / her responsibilities can be summarized as follows:
a. System start-up and shut-down
b. Providing operational assistance to end users
c. Creating new user accounts and deleting defunct user details while monitoring system
usage
d. Allocating hardware and computer time
e. Ensuring satisfactory performance of all hardware
f. Periodic backing up of information to prevent data loss / corruption
g. Maintaining the system data to ensure data integrity and security
h. Establishing and applying data recovery norms
i. Maintenance of master data
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j. Executing batch jobs, if any

k. Executing batch report printing
l. Implementing program enhancements at the production sites
For performing these duties, the System and Database Administrator should be conversant with
Linux, Oracle, JSP, Serves, Jonas Apps Server, EJB, Windows, and Eclipse IDE and should be
knowledgeable about the design of the database, the organization of the data objects and the
relationships between the different data objects. Further, the Administrator should have the
ability to carry out basic trouble-shooting activities.
2.3.3 Maintenance Team

DBA/Programmers at the RMA IT Division will carry out all maintenance work. They are also
responsible for the preparation of any ad-hoc queries / reports required for operational purposes
after the system is implemented. For carrying out these activities, they should be conversant
with the database design, three-tier configuration, and interface details.
The responsibilities of the analyst are as follows:
a.
b.
c.
d.
e.
f.
g.
h.
Basic trouble shooting for software

Ad-hoc report / query preparation
Developing, testing, and documenting applications
Consolidating data received from various units
Assessing new requirements
Maintaining the application software
Data backup/Restore and security responsibilities
Application and network error logbook maintenance
The DBA/Programmers should be conversant with Linux, ORACLE, JSP, Servlets, Core Java,
DOS, Windows, and the CAM module.
2.3.4 End User

The end users main responsibility will be transaction data entry and modifications. Also, their
work will be initiation of batch processes and generation of reports. The end users jobs can be
summarized as follows:
a.
b.
c.
d.
Transaction data-entry
Updating / Modification
Report generation
Maintain Application logbook
End users should be conversant with the functionality of the CAM Module.
2.4 GENERAL CONSTRAINTS

The following issues need to be resolved or decided upon:
Report formats need to be frozen before the completion of HL design
Inter Connectivity with the SWIFT system (Import/Export of Data from Swift to CAM and vice
versa, is not required)
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2.5 ASSUMPTIONS AND DEPENDENCIES

a.
b.
c.
d.
e.
f.
All users are assumed to be equipped with GUI terminals.

All master data entry will be undertaken jointly by RMA.
All CAM users have undergone user training.
Reports which are not freeze must be freeze before the completion of High level design.
All the data requirement section given in all process will be given during the High level
design stage
Input parameters for report needs further discussion with the end users.
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3 Specific Requirements
The details of the functionalities and major use case covered in the CAM module are:
a. Master File Maintenance
b. Ngultrum Accounting
Normal Voucher Preparation

Normal Voucher Authorization
Reverse Voucher Preparation
Reverse Voucher Authorization
Process Journal Report
c. Staff Salary Saving

Withdrawal of salary
Deposit
Interest Calculation
d. Bank Cheque Maintenance
Record new cheque book
Control Cancel Cheque
e. Bank Reconciliation
Bank Statements Entry
Bank Statements Authorization
Reconcile accounts
f.

Normal Voucher Preparation
Normal Voucher Authorization
Normal Reserve Voucher Preparation
Normal Reverse Voucher Authorization
BK01 Voucher Preparation
BK01 Voucher Authorization
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g. Revaluation
Forex Holding Rates
Prepare Table of conversion
Generate Revaluation Vouchers
Revaluation Journal
h. Linkage with other modules
Issue Division
Forex Division
Personnel and Administration Division
Research and Statistical Division
Financial Institution Supervision Division
Payment and Settlement System
i.
j.
General Reports
3.1 DESCRIPTION OF FUNCTIONS COVERED

Given below are functions along with their descriptions.
3.1.1 CAM Master set-up and Configuration

This function maintains setup/configuration master used by this module. This is the first function
that users must carry out during the initial setup of this module at proposed installation site. The
generic setup parameters are likely to be organisation name, address, financial year, number
format, currency format, number of decimal places, voucher initial values (both for Local
Accounts and Currency Accounts etc.
Following are the masters from AAM module, which are in common with the CAM module
General Ledger Class

General Ledger Group
General Ledger Sub Group
General Ledger
General Ledger Sub Head
General Ledger Head Type
General Ledger Sub Head Type
Bank master
Bank Branch Master
Bank Account
Chequebook Master
Cancellation of Cheque
Transaction Type
Schedule Type
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3.1.1.1 Currency Master

Description
This function maintains details of various currencies. The currency master links two GL Codes
with every Currency for the GL Codes that will be affected on the ledger/final accounts for mixed
currency transactions. Note that bullion (gold and silver) will also be treated as currency as their
nature in transaction is same as other currencies. The only difference is that apart from the
value these will have a stock also (not maintained through this screen). For every currency the
details of their applicable denominations will be maintained in the detail section.
Actors or Participants
User of Banking Division
Pre Conditions
N/A
Exception
The currency master will also maintain Ngultrum (Nu), the default currency. This being
the local currency and will not be initiated in any mixed currency transactions, no GL
Codes need to be linked with ONLY this currency.
Even for bullion the detail for denomination is mandatory/required. Each denominations
of bullion like 10 gms Gold Bar, 20 gms Gold Bar, are treated as separate currencies to
provide flexibility of the system to allow different rates (holding/buying/selling) for
different denominations of Bullion.
Screen Layout
Inputs
The contents of Currency Master data store are:
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Management
Currency Code*
Currency Abbreviation*
Currency Name*
Bullion*
Local*
Our Account *
FC Account*
Central Accounts
Currency Code e.g. 00-Ngultrum, 01-Dollar, 02-British

Pound
Currency short name like Nu, USD, GBP
Currency Name e.g. US Dollar
If Bullion then Y
To mark which currency is the local, it will be against Nu
only. This mark will be internally used (in queries) for
transactions where only foreign currencies are applicable.
When this currency is involved in mixed currency
transaction the logical FC value will be debited/credited
against this account Eg. OUR USD, OUR GBP
When this currency is involved in mixed currency
transaction the actual currency value will be
debited/credited against this account, only if the
transaction mode is Cash. E.g. CASH IN HAND USD,
CASH IN HAND GBP etc.
Inputs for detail

Code*
Abbreviation*
Name*
Multiplicity Factor*
Active
Denomination Code Eg. Rs. 5 Rupee Note

Denomination short name Eg. 5
Denomination Name e.g. Five Rupee Note
This is to signify how many units of that currency this
denomination is for. This field is useful for calculations (in
total value etc) against denomination usage.
Whether this denomination is active. In case a particular
denomination is taken off. It has to be marked as Inactive.
(Eg. One Rupee Note for INR)
Data Store
Currency Master Data store
The following inputs will be stored in the Currency Master data store:
- Currency Code
- Currency Abbreviation
- Currency Name
- Bullion
- Local
- Our Account
- FC Account
The following inputs will be stored in the Currency Master Detail data store
- Code
- Abbreviation
- Name
- Multiplicity Factor
- Active
Business Logic
The Currency Code, Abbreviation and Name should be Unique.

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For a Currency Code, the Denomination Code, Denomination Abbreviation,

Denomination Name is unique.
For the local currency (Local is checked), Ngultrum, the Ngultrum Account GL
Code and Foreign Currency GL Code are not required.
Process
Enter and update Currency Master data store.
Example (Header):
Currency Code
Currency Abbreviation
Currency Name
Bullion
Local
Our Account
00
Nu
Ngultrum
N
Y
FC Account
Example (Detail) for Nu:

Denomination Code
Denomination Abbreviation
Denomination Name
Unit Value
Active
Nu 5
5
Ngultrum 5
5
Y
01
02
51
USD
GBP
GOLD
US Dollar
Pound
GOLD 10 gms
N
N
Y
N
N
N
OUR USD OUR GBP OUR GOLD BAR
10 gms
CASH IN CASH IN GOLD BAR 10
HAND USD HAND
gms
GBP
Nu 10
10
Ngultrum 10
10
Y
Nu 100
100
Ngultrum 100
100
Y
Verification and Validation

NA
Analytical / Calculation
NA
Application Error
NA
3.1.1.2 Commemorative Coin Master

Description
This function maintains the details of gold, silver and commemorative coins and acts like a Coin
Album. These coins will/may be sold against foreign/local currencies. Different sets of the same
coin may be manufactured and sold against different currencies. For that, the same coin code
may exist against different sets.
Screen Layout
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Inputs
The contents of commemorative coin Master data store are:
Coin Code*
User defined code to identify coins
Coin Name*
Coin name
Set*
Set of the coin
Minted Year
Year in which the set was minted
Name of Minting Press
Name of the press which had minted the set.
Type*
Whether this is a gold coin or silver or Others.
Manufacturing Cost*
Marked as mandatory, so that MIS reports like
Manufacturing Cost Vs Selling price may be taken.
Initial Cost Price (in Ngultrum)*
The initial cost price in Ngultrum.
Selling Price*
Selling price of the Coin[User entered]
Forex Rate as on*
This date field will mark that the selling price was
calculated based on the FOREX rate of which date
Selling Currency*
The currency in which the coin will be/is sold. Eg. USD
Unit*
Eg. G-Grams or P-Pieces, coming from Unit of
Measurement Master (IMM)
Stock in hand*
Current Balance in unit
Ledger A/c *
GL Account code
Data Store
Commemorative Coin Master Data store
The following inputs will be stored in the Commemorative Coin Master data store:
- Coin Code
- Coin Name
- Set
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Central Accounts
Minted Year
Type
Manufacturing Cost
Initial Cost Price (in Ngultrum)
Selling Price
Forex Rate as on
Selling Currency
Unit
Stock in hand
Ledger A/c
Business Logic
FOREX rate should be the latest provided (only approved are to be considered).
Combination of code and set, name and set has to be unique.
Process
Enter and update commemorative coin Master data store.
Example:
Coin Code
Coin Name
Set
Minted Year
Type
Manufacturing Cost
Initial Cost Price in Nu
Selling Price
FOREX Rate as on
Selling Currency
Unit
Stock in hand
Ledger Ac
01
Sertrum
Set 0
1998
Press 1
Gold
400.00
2871
200
01/02/2005
01
P
1000
21211
01
Setrum
Set 521
2004
Press 2
Gold
588.01
15732.38
500
21/11/2005
00
P
2000
21213
02
Setrum
Set 435
2006
Press 1
Silver
588.01
15732.38
0
05/03/2006
00
P
600
21214

NA
NA
Application Error
NA
3.1.1.3 Contact Master

Description
This function stores all the contact information for External contacts (govt. department or any
other organisation) for sending different reports. A data store, Contact Type Master is referred
to segregate whether a contact is a government department, financial institution (required in
FISD Module) or any other.
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Screen Layout
Inputs
The contents of Contact Address Master are:
Contact Code*
Contact Name*
Contact Type*
Contact Person Name
Address line 1*
Address line 2
Address line 3
Email
Phone No*
Fax No
Parent Contact
Unique code for department/agencies

Department/ Agencies name[user will select from a list]
Whether the dept is govt/financial inst./Other
Name of the contact person [User entered]
Address Detail [User entered]
Email Id of that contact person [User entered]
Phone Number [User entered]
Fax Number [User entered]
Parent contact should be selected from a view link.
Data Store
Contract Address Master Data store
The following inputs will be stored in the Contract Address Master data store:
- Contact Code
- Contact Name
- Contact Type
- Contact Person Name
- Address line 1
- Address line 2
- Address line 3
- Email
- Phone No
- Fax No
- Parent Contact
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Business Logic
Contact Code, Name must be unique.
Process
Enter and update Contact Address Master data store.
Example:
Contact Code
Contact Name
Contact Type
Contact Person Name
Address line 1
Address line 2
Address line 3
Email
Phone
Fax
DADM
BNB
Department of AID & Debt Mngmnt. Bhutan National Bank
GOVT
FIN INST
Director General
Managing Director
Department of AID & Debt Mngmnt.
XXXX
Thimphu
Thimphu
DADM@------

NA
NA
Application Error
NA
3.1.1.4 Dispatch Document Master

Description
This function stores file number of the document issued from banking division. It may dispatch
documents to external contacts or internal divisions, for both - the file numbers has to be
maintained through this master.
Pre Conditions
N/A
Screen Layout
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Inputs
The contents of Dispatch Document Master are:
Contact *
To select a contact [user will select form a view]
External Division
To enter the division of selected contact (non mandatory)
Internal Division
To select a division [user will select form a view]
File Name*
Name of the file [user entered]
Data Store
Despatch Document Master Data store
The following inputs will be stored in the Despatch Document Master data store:
- Contact
- External Division
- Internal Division
- File Name
Business Logic
Either the code or external division (non mandatory) or internal division needs to
be mentioned. The same file cannot refer to external contact as well as internal
division.
The prefix of the filename will be auto-generated as RMA/External DivisionContact Code/Fin Yr Code/ or RMA/Division Code/Fin Yr Code/ depending upon
the selection.
Since the filename (prefix) is auto-generated and dependent on selection of
division, editing will cause mismatch of data. As such there should not be any
edit mode.
Process
Enter and update Dispatch Document Master data store.
Example:
Contact
External Division
Internal Division
FileName
01
DADM
RMA/01/0506/001
02
BD
RMA/BD/0506/002

NA
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NA
Application Error
NA
3.1.1.5 Contact Account Master

Description
This function stores account information for local govt agencies/department. Each Govt.
department (from the contact master data store whose contact type is Govt Dept.) is mapped
against one or more GL Codes (and SL Codes) applicable. This information will be required for
generating different reports on local govt account. This screen may be used for any other
contact type (for instance financial institutions) if so required by any other module.
Screen Layout
Inputs
The contents of Govt Account Master data store are:
Contact Code*
Unique code for departments/agencies[User will select
from a view]
Contact Name*
Name of the department /agencies[Display Automatically]
GL Code*
GL account code from GL Head Master [User will select
from a view]
SL Code
SL Account code (if any) from SL head Master [User will
select from a view]
Data Store
Govt Account Master Data store
The following inputs will be stored in the Govt Account Master Data store:
- Contact Code
- Contact Name
- GL Code
- SL Code
Business Logic
None
Process
Enter and update Govt Account Master Data store.
Example:
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Management
Contact Code
Contact Name
GL Code
SL Code
Central Accounts
ADB
ADB World Bank
20701
PFD
Provident Fund
Department
20702
RICB
Royal Insurance
Corporation of Bhutan
20703

NA
NA
Application Error
NA
3.1.1.6 Bill Calendar

Description
This function stores the yearly discount bill calendar. This will maintain the various Discount Bills
offered by RMA.
Pre Conditions
N/A
Screen Layout
Inputs
The contents of Bill Calendar data store are:
Bill Number
Auto generated
Duration (Days)*
Duration in terms of days
Plan Auction Date*
The date on which the bill is planned to be auctioned
Plan Settlement Date*
The date on which the bill is planned to be settled
Plan Maturity Date*
The date on which the bill is planned to be matured
Cancelled
Its a check Box(Flag)
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Data Store
Bill Calendar Data store
The following inputs will be stored in the Bill Calendar data store:
- Bill Number
- Duration (Days)
- Plan Auction Date
- Plan Settlement Date
- Plan Maturity Date
- Cancelled
Business Logic
Bill number generation logic: It will be RMA/ <incremental number>
Settlement date has to be greater than Auction date and Maturity date has to be
greater than settlement date.
Settlement Date is 1 day greater than Auction Date, and Maturity date is
(Duration) days after Settlement Date. User may change in exceptional cases.
Process
Enter and update Bill Calendar data store.
Example:
Bill Number
Duration
Plan Auction Date
Plan Settlement Date
Plan Maturity Date
Cancelled
RMA/1
91
27/04/2005
28/04/2005
27/07/2005
No

NA
NA
Application Error
NA
3.1.1.7 Holding Rate Master

Description
This function stores the information about holding rates for every currency. The holding rates are
maintained for a period of date range. This function may be extended when Reserve
Management Module (RMM) is developed.
User of Banking Division/Reserve Management
Pre Conditions
N/A
Screen Layout
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Inputs
The contents of Holding Rate Master (Header) are:
From Date*
Effective range from date
To Date*
Effective range to date
The contents of Holding Rate Master (Detail) are
Currency Code
The code of the currency
The abbreviation of the currency
Currency Name
The name of the currency
Holding Rate
Actual Holding rate per unit of the currency
Data Store
Holding rate master store
The following inputs will be stored in the Holding Rate Master (Header) data store:
- From Date
- To Date
The following inputs will be stored in the Holding Rate Master (Detail) data store:
- Currency Code
- Currency Name
- Holding Rate
Business Logic
Range of From Date and To Date has to be unique.
Process
Enter and update Holding Rate Master data store.
Example (Header):
From Date
To Date
Example (Detail):
Currency Code
Currency Name
CAM SRS Ver 1.3
01/01/2006
06/01/2006
01
USD
US Dollar
03
GBP
British Pound
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Management
Holding Rate
Central Accounts
54
63

NA
NA
Application Error
NA
3.1.1.8 Buying/Selling Rate Master

Description
This function stores the information about holding rates for every currency. The buying and
selling rates are maintained for a date and instrument. This function may be extended when
Reserve Management Module (RMM) is developed.
User of Banking Division/Reserve Management
Pre Conditions
N/A
Screen Layout
Inputs
The contents of Buying/Selling Rate Master (Header) are:
Effective Date*
Effective Date
Instrument*
Instrument for which the rates are entered.
The contents of Buying/Selling Rate Master (Detail) are
Currency Code
The code of the currency
The abbreviation of the currency
Currency Name
The name of the currency
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Buying Rate
Selling rate
Central Accounts
Actual buying rate per unit of the currency

Actual selling rate per unit of the currency.
Data Store
Buying/Selling rate master store
The following inputs will be stored in the Buying/Selling Rate Master (Header) data store:
- Effective Date
- Instrument
The following inputs will be stored in the Buying/Selling Rate Master (Detail) data store:
- Currency Code
- Currency Name
- Buying Rate
- Selling Rate
Business Logic
Range of From Date and To Date has to be unique.
Process
Enter and update Holding Rate Master data store.
Example (Header):
Effective Date
Instrument
01/01/2006
Telegraphic Transfer (TT)
Example (Detail):
Currency Code
Currency Name
Buying Rate
Selling Rate
01
USD
US Dollar
54
56
03
GBP
British Pound
63
64

NA
NA
Application Error
NA
3.1.1.9 Financial Year Master

Description
This function stores the different financial years of the system. This and other modules as well
as report generation require this information.
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Pre Conditions
N/A
Screen Layout
Inputs
The contents of Financial Year Master are:
Financial Year Code*
Code of the financial year
Financial Year Name*
Descriptive Name of the financial Year
Start Date*
Start date of the financial year
End Date*
End date of the financial year
Active
Whether the financial year is active
Data Store
Financial Year Master Data store
The following inputs will be stored in the Financial Year Master data store:
- Financial Year Code
- Financial Year Name
- Start Date
- End Date
- Active
Business Logic
Code and name has to be unique.
Only one financial year may be active at a time.
Process
Enter and update Financial Year Master data store.
Example:
Financial Year Code
Financial Year Name
Start Date
End Date
Active
0405
Year 2004-2005
01/06/2004
31/05/2005
N
0506
Year 2005-2006
01/06/2005
31/05/2006
Y
0607
Year 2006-2007
01/06/2006
31/05/2007
N

NA
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NA
3.1.2 Transactions
3.1.2.1 Staff Salary Saving
This functionality will manage the Staff Salary Saving scheme of RMA maintained by banking
division to deposit monthly net salary of the RMA staff and to allow subsequent withdrawal.
Further, this function shall have feature to allow authorized user to make deposits (both cash
and cheque/draft) other than usual monthly salary, calculate interest and produce necessary
queries and regular reports.
3.1.2.1.1 Internal Deposit
Description
This function manages the deposit of employee salary/loans/advances or any other deposits
initiated from ADM and have to be deposited into employees salary savings account maintained
with banking division. The information like employee, amount, etc for these deposits will be
retrieved from the reference voucher generated from ADM. By this function the deposit amount
of individual employee will be credited to their salary savings account.
It is the voucher generated through this screen that will actually deposit the salary amount into
the respective accounts of the employees. The Voucher generated through AAM will thus act
more like a credit booking against the employees and does not mean the disbursement of their
salaries.
Actors or participants
User of the Banking Division
Pre Conditions
Reference voucher has to be completed and authorised from AAM module
Screen Layout
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Inputs
The contents of Internal Deposit Header data store are:
Voucher No*
ADM Voucher No.*
Value Date*
Debited Gl Head*
Ref. No.
Particulars*
The voucher prepared for this deposit in BD

The Reference voucher number created in ADM
The transaction date to be entered.
The bank account where the cheque issued by ADM has
been deposited[User will select form a view Link]
Unique Number
Default narration from ADM voucher
The contents of Internal Deposit Detail data store are

Employee Code*
Employee Code selected from the reference
Employee Name
Name of the employee
Amount
Total Amount
Data Store
Internal Deposit Data Store
The following inputs will be stored in Internal Deposit Header data store:
- Voucher No
- ADM Voucher No.
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Management
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- Value Date
- Debited GL Head
- Ref. No.
- Particulars
The following inputs will be stored in Internal Deposit Detail data store
- Employee Code
- Employee Name
- Amount
Output
Creation of Internal deposit transactions in General Transaction (Nu) Data store
Post conditions
Voucher has to be verified and approved
Flow of Events
ADM department will issue a cheque with a deposit advice stating deposit
amount of each employee and the reference voucher number to Banking Division
The individual deposit information will be retrieved from AAM module
User will then verify or authorised through verify and authorised button.
Banking Division will pass a voucher (on authorization) as bellow

Debit
Bank Account (BOB)
Credit
Salary Savings Accounts (Employee)
Business Logic
On selection of reference voucher, system will show the list of employee and the
amount to be deposited
NA
NA
Application Error
NA
3.1.2.1.2 Withdrawal
Description
This function manages the withdrawal of money from salary savings account
Banking Division Teller
Pre Conditions
N/A
Screen Layout
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Management
Central Accounts
Inputs
The contents of Withdrawal data store are:
Voucher No*
The voucher prepared for this withdrawal in BD
Value Date*
Value Date of the transaction[user entered]
Slip Number*
Withdrawal slip number [User entered]
Employee *
Employee Code, Name
Saving A/C No*
Salary savings a/c no. linked with the employee code
Withdrawal Amount*
Amount to be withdrawn [User entered]
Denomination Type
Denomination Number
Value
Total Value
Type of denomination [User Selection]

Denomination Number
Amount/Value [User entered]
Total Value
Data Store
Withdrawal data Store
The following inputs will be stored in Withdrawal data Store data store:
- Voucher No.
- Value Date
- Slip Number
- Employee Code
- Saving A/C No
- Withdrawal Amount
The following inputs will be stored in Withdrawal detail data Store data store
- Denomination Type
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Denomination Number
Value
Total Value
Post conditions
Voucher has to be verified and approved
Flow of Events
Employee will submit the duly filled withdrawal slip
Teller will verify the account number, signature from the system and balance available
On acceptance of the withdrawal form, Banking Division will pass a voucher as bellow
Debit
Salary Savings Accounts (Employee)
Credit
Cash
Business Logic
If withdrawal amount is more than available balance, withdrawal will not be

allowed
On putting the employee code, savings account number has to be fetched from
employee master. System will also retrieve the image and signature of employee. The
photo and signature will be stored as a image file in the server and the path of those files
will be stored in database
Reference of the voucher has to be linked with the withdrawal process

Employee must have a salary deposit account
Withdrawal amount cannot be more than available balance
NA
Application Error
NA
3.1.2.1.3 Deposit (Cash/Cheque)
Description
This function manages the deposit of money in form of cash or cheque into salary savings
account
Banking Division Teller
Screen Layout
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Inputs
The contents of Deposit data store are:
Voucher Number*
Corresponding voucher No prepared for this transaction
in BD
Value Date*
Value Date of the transaction
Slip Number*
Withdrawal slip number
Employee
Employee Code
Saving A/C Number*
Salary savings a/c no. linked with the employee code
Deposit Amount*
Amount to be deposited
Transaction Mode
C-Cash deposit, Q-Cheque Deposit, [Mode of
Transaction]
Corresponding to the above input there will be Deposit (cash/cheque) detail input as follows
Denomination Type
Type of denomination [User selection]
Denomination Number
Number of Denomination[User entered]
Value
Value
Bank
Name of the Bank[User will select form the view Link]
Cheque Draft No
Cheque or Draft Number[User Entered]
Amount
Amount
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Data Store
Deposit Data Store
The following inputs will be stored in Deposit Data Store Header data store:
- Voucher No
- Value Date
- Slip Number
- Employee
- Saving A/C Number
- Deposit Amount
- Transaction Mode
The following inputs will be stored in Deposit Data Store Detail data store:
- Denomination Type
- Denomination Number
- Value
- Bank
- Cheque Draft
- Amount
Output
Creation of salary deposit transactions in General Transaction (Nu) Data store
Report for list of deposits
Flow of Events
Employee will submit the duly filled deposit slip
Teller will verify the account number, signature and also authenticate (manual) the
cheque in case of cheque deposit.
Once the teller is satisfied, an appropriate proof sheet shall be generated by the system,
verify it and sign on the Prepared by: column and forward to Approving Officer.
The employee will be issued an acknowledgement and the proof sheet will be generated
for deposit information
If it is cash deposit the voucher will be prepared, verified and approved at the time of
deposit by the teller but for outside (ex-RMA) cheque deposit the voucher will be
pending till the cheque is cleared/collected
Once the cheque is cleared through clearing, the authorizer will verify and authorised the
same by assigning new voucher number effective form authorised date.
The nature of the transaction will be as follows
Cash
Debit
Cash
Credit
Salary Savings Account (Employee)
Cheque
Debit
Credit
RMA Account with Bank

Salary Savings Account (Employee)
Business Logic
NA
NA
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NA
Application Error
NA
3.1.2.1.4 Calculate Interest
Description
This function manages the calculation of interest using daily product method on the balance of
salary savings account
Banking Division Users
Pre Conditions
N/A
Screen Layout
Inputs
The contents of Calculate Interest Header data store are:
Voucher No.
Corresponding Nu voucher Number
Rate of Interest (%)*
Rate of interest for the period in percentage
From Date*
Interest Calculated From Date
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Management
To Date*
Debit GL Head
Ref. No.
Particulars
Inputs (Details)
Employee Code
Employee Name
Amount
Central Accounts
Interest Calculated To Date

Debited GL A/c [User will select form a view ]
Unique Reference Number
Particulars of transaction
Employee Code (List will be displayed)
Name of Employee
Interest Amount
Data Store
Calculate Interest header
The following inputs will be stored in Calculate Interest Header data store:
- Voucher Number
- Rate of Interest (%)
- From Date
- To Date
- Debit GL Head
- Ref. No.
- Particulars
The following inputs will be stored in Calculate Interest Detail data store
- Employee Code
- Employee Name
- Amount
Output
Creation of interest calculation record
Creation of salary Interest transactions in General Transaction (Nu) Data store
Report for interest journal
Post conditions
Interest Journal is printed for verification and approval
After verification, interest vouchers are approved

Flow of Events
At the end of the month (or any period) interest will be calculated on daily product basis
based on monthly basis.
Banking Division will generate interest calculation on monthly basis and send to the ADM
division.
ADM will then verify it online and write a cheque to the banking division.
On receiving this cheque, the banking division will raise a voucher and authorised it.
Print the interest journal and get approval
The nature of the transaction will be as follows
Debit Interest Expense Account
Credit Salary Savings Account (Employee)
Business Logic
Input date range for interest calculation.
Base on the date range collect the transactions required to calculate interest from the
individual saving sub-ledgers.
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Within each sorted individual account, calculate number of days for each change of
balances as below.
Date
30/06/2002
31/07/2002
23/07/2002
Date
Central Accounts
Particulars
BBF from June 3003
Deposit for July 02
Deposit for Aug 02
Amount
129,208.14 DR
3,000.00 CR
3,000.00 CR
Balance
129,208.14DR
126,208.14DR
123,208.14DR
No. Of Days
31
23
32
Calculate the interest as (balance*no_of_days*rate)/36500 as shown below: Particulars
30/06/2002 BBF from June 3003

31/07/2002 Deposit for July 02
23/07/2002 Deposit for Aug 02
Total Interest
Amount
Balance
129,208.14 DR
3,000.00 CR
3,000.00 CR
129,208.14DR
126,208.14DR
123,208.14DR
No. Of
Days
31
23
32
Interest
548.69
397.64
946.33

There should not be more than one interest calculation for same period
All Mandatory fields are marked by *.
Interest For a period (Days)= (balance*no_of_days*rate)/36500
Application Error
NA
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3.1.2.2 Ngultrum Vouchers

3.1.2.2.1 General Transaction (Nu)
This functionality will maintain the normal Ngultrum vouchers maintained by Banking Division.
The process and business logic is same as with the general transaction of AAM module. Refer
the following Use Cases of AAM module
General Transaction (Section 3.1.2.2.1 of Document ICBS/AAM/STDSRS/SRS-AAM003)
3.1.2.2.2 Reverse Voucher (Nu)

Refer the following Use Cases of AAM module
CAM will use the same reversal voucher interface used by the AAM to reverse the authorised
voucher.
Reverse Journal (Section 3.1.2.2.2.1 of Document ICBS/AAM/STDSRS/SRS-AAM-003)
3.1.2.3 Foreign Currency Accounting

This function will manage all the transactions where foreign currency is involved.
For the foreign currency vouchers where foreign currency is booked against Ngultrum, the
equivalent Ngultrum amount is booked under the value of currency (VOC) account against the
Our Currency account for equivalent FC value. Therefore for any such type of voucher there
will be two parts one for Ngultrum Accounting and other for FC accounting.
The provision for currency wise VOC account is dependent on how the Chart of Account is
defined by RMA. Each of these VOC accounts is tagged with the corresponding currency in
currency master. All the vouchers will go thru the following common steps.
Preparation of Voucher
All monetary transactions either payments advise or receipts pertaining to the Division has to be
dully approved or endorsed by the management before it is passed on to the Approving Officer
except for certain transactions which is in line with the existing standing instructions. Any
authorized users of the Banking Division can prepare the voucher directly on the system, view it
on screen, print necessary copies of the voucher and carry out the verification. The user
preparing the voucher is required to initialise on the documents for accountability purpose. Next
the same voucher copies are submitted to the verifying officer who conducts further checks. If
the entry is found correct, it is further passed to the approving officer for final verification and
approval. Once the approving authority verifies, signs on the documents and approves online,
then only the necessary accounts will be updated.
Process: The process will have the following steps:
a. Make sure that there is a proper authorization and all supporting documents necessary to
raise any voucher.
b. Voucher number must be system generated (as discussed in AMM module).
c. Input the transaction date, narration, value date and other information required at voucher
header level.
d. In the detail section input debit/credit amount, assign appropriate accounts codes for the
transaction, particular of the account transaction, and further bifurcate the voucher record
into denomination (if applicable/cash related voucher).
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e. For debit record allow only debit amount field to enter. Similarly for the credit record allow
only credit field to enter.
f. System shall automatically check and remind the users if the total amount of debits is not
equals to total of credits on completion of entry.
g. System shall not allow posting voucher to unopened or closed period (previous financial
period or future financial period).
h. At the time of preparing voucher, verification and approval fields should be kept blank. Until
and unless the voucher is not verified and approved by the authorized users, no accounts
shall be updated.
i. View the voucher on the screen to make sure that everything is gone correctly.
j. Print the voucher, check it thoroughly, sign on the Prepared by: column and submit along
with other supporting document(s) to the verifying Officer for verification and signing. Once
verified, the voucher shall be sent to the Approving officer for final approval
Verification of Voucher
This process will allow Verification Officer to view the voucher on screen, verify it, leave
pending/reject or authorize the voucher. Approval of such voucher at this stage shall not affect
the corresponding accounts.
Process:
a. Once the Verifying Officer receives the voucher copies, the computer generated voucher
reference number is keyed in the system that will search the record and display on the
screen.
b. If the required record is unable to find, the system will display all pending voucher(s) due for
verification, sorted by date of entry on the separate voucher search screen. User can pick
from the list and display it on the main voucher preparation screen/interface. Once the
verification is over and found correct, the verifying officer shall be given option to
approve/reject or leave pending.
c. Following the approval of Verifying Officer, the voucher will be made available for the
Approving Officer to verify further and give final approval or reject it.
d. If the voucher is found correct, then Verifying Officer shall sign on the voucher copies
against the Verified by: column and authorize the voucher online.
e. The voucher copies along with the necessary documents shall be forwarded to the
approving officer for final verification and approval.
Approve Voucher
This process will allow an Approving Officer to view the voucher on screen, verify it, and
approve/reject it.
Process:
a. The separate authorization screen/interface shall be provided in the new system for the
approving officer to check and accord final approval of voucher.
b. The system will display all the current vouchers lying pending for approval. The Approving
Officer shall select the particular voucher requiring final verification and approval.
c. The approving officer is required to check the displayed record thoroughly. Once the
verification is over the approving officer shall be given an option to Approve or Reject. Once
approved online, the voucher shall update the corresponding accounts automatically.
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d. The Approving Officer is also required to sign on the voucher copies following the online
approval process.
e. If the voucher is found unacceptable by the Approving Authority, then such remarks shall be
noted on the voucher (hardcopy) and send back to the concerned user responsible for
preparation.
f. If voucher is rejected then the history of rejection with remarks will be stored
3.1.2.3.1 General Foreign Currency Voucher
Description
This function will manage the normal currency voucher where the currency used is same for all
the account heads. This function is similar to the General Transaction (Nu) with foreign currency
involved.
Screen Layout
Inputs
The contents of General FC Voucher data store are:
Voucher No*
Voucher Date
Value Date*
Voucher Type*
TDS Applicable
External Reference
Division
Particulars*
CAM SRS Ver 1.3
System generated unique no of voucher.

System date
The date that this Transaction takes effect.
The unique ID number of the transaction type in which
this Transaction would be documented.
Tax Deduction at Source [User will select form a list]
Physical Document no for this Transaction
The Division to which this entry is relevant.
A plain text description of this Transaction
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Management
Reason of Rejection
Central Accounts
Remarks for rejection
Corresponding to the entry above the following attributes will be entered in detail.
Currency/ Mode *
GL Code*
GL Head*
Bank A/C No /SL Type
SL Code
SL Head
Amount Dr*
Amount Cr*
Ref No.
Note
Budget Balance
Currency of transaction, and there will be master for Bank

Reference type which are basically Cheque, Pay Order,
Draft etc.
Unique Code for GL
The unique ID number of the General Ledger Head to be
debited or credited.
The unique ID number of the Sub-Ledger Head to be
debited or credited or Bank A/C No.
Unique Code for GL
SL Description
The amount to be debited.
The amount to be credited
Existing no of Bank Reference (Cheque no/Draft No.).
System will automatically put the available unused cheque
number against the bank account
An alphanumeric text description for this entry.
Budget Balance
Data Store
The above mentioned inputs will be stored in the following data stores:
General FC Voucher Header
General FC Voucher Detail
Post conditions
NA
Flow of Events
Authorised user will prepare the voucher by entering the details as described in the data
stores
Once voucher is prepared user will print it and sign on as Prepared By and submit for
verification and authorisation
Once voucher is verified it will be ready for authorisation
Once authorised, voucher will be locked and balances will be updated
Business Logic
Each Transaction has to be marked by a voucher type
Voucher Number will be system generated, voucher number will be reinitialised every
year
There can be one debit-many credit, one credit-many debit and one debit-one credit
Users will be able to both select and enter a/c code or description
While searching for an account filtering facility will be made available
The current unused cheque number against the selected bank account will come
automatically
Cheque number will be cancelled automatically when the voucher using the cheque
number is reversed
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Voucher type, Date, Number, amount, particular/narration, currency code can not be null
User cant put both debit and credit amount for a GL/SL entry
If for a GL/SL entry the debit and credit amount is 0 then it will be discarded
NA
Application Error
NA
3.1.2.3.2 General Ngultrum Voucher

Description
This function will manage the normal currency voucher where the currency used is same for all
the account heads. This function is similar to the General Transaction (Nu) with foreign currency
involved.
Screen Layout
Inputs
The contents of General Ngultrum Voucher data store are:
Voucher No*
System generated unique no of voucher.
Voucher Date
System date
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Management
Value Date*
Voucher Type*
TDS Applicable
External Reference
Division
Particulars*
Reason of Rejection
Central Accounts
The date that this Transaction takes effect.

The unique ID number of the transaction type in which
this Transaction would be documented.
Tax Deduction at Source [User will select form a list]
Physical Document no for this Transaction
The Division to which this entry is relevant.
A plain text description of this Transaction
Corresponding to the entry above the following attributes will be entered in detail.
Mode *
There will be master for Bank Reference type which are
basically Cheque, Pay Order, Draft etc.
GL Code*
Unique Code for GL
GL Head*
The unique ID number of the General Ledger Head to be
debited or credited.
Bank A/C No /SL Type
The unique ID number of the Sub-Ledger Head to be
debited or credited or Bank A/C No.
SL Code
Unique Code for GL
SL Head
SL Description
Amount Dr*
The amount to be debited.
Amount Cr*
The amount to be credited
Ref No.
Existing no of Bank Reference (Cheque no/Draft No.).
System will automatically put the available unused cheque
number against the bank account
Note
Budget Balance
Budget Balance
Data Store
General Nu. Voucher Header
General Nu. Voucher Detail
Post conditions
NA
Flow of Events
Authorised user will prepare the voucher by entering the details as described in the data
stores
Once voucher is prepared user will print it and sign on as Prepared By and submit for
verification and authorisation
Once voucher is verified it will be ready for authorisation
Once authorised, voucher will be locked and balances will be updated
Business Logic
Each Transaction has to be marked by a voucher type
Voucher Number will be system generated, voucher number will be reinitialised every
year
There can be one debit-many credit, one credit-many debit and one debit-one credit
Users will be able to both select and enter a/c code or description
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While searching for an account filtering facility will be made available

The current unused cheque number against the selected bank account will come
automatically
Cheque number will be cancelled automatically when the voucher using the cheque
number is reversed

Voucher type, Date, Number, amount, particular/narration, currency code can not be null
User cant put both debit and credit amount for a GL/SL entry
If for a GL/SL entry the debit and credit amount is 0 then it will be discarded
NA
Application Error
NA
3.1.2.3.3 Debit Advice Voucher (BK01)

Description
This function will manage the BK01/Debit Advice Voucher BK01 voucher is used in following
transactions
Foreign Currency Payment/Release
Sale of Bullions
Screen Layout
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Inputs
The contents of BK01 data store are:
Voucher No.
Voucher Number
Voucher Date
Voucher Date
Value Date
Effective Date [By Default System Date but user can edit
it]
Individual/Bank
User
will
select
between
this
two
option[Individual/Bank/Bullion]
Name
Name of the person
Number
Unique Number of voucher
Reference
Corresponding to the entry above the following attributes will be entered in FC Voucher detail.
Receipt Mode
Debit GL Head
Reference Number
Payment Mode
Currency
Holding Rate
Selling/Middle Rate
Foreign Currency Amount
Amount in (gms)
Equivalent Nu Amount(s)
Commission Amount
Gain/Loss
Net Receivable
Purpose
CAM SRS Ver 1.3
Mode of Receipt [user will select form list]

Debited Bank Name[User will select form a list]
Reference Number
Mode of Payment[Cash/Bank]
Currency [User will select form a view link]
Holding Rate[User entered]
Selling /Middle Rate[user entered]
Amount of Foreign Currency[user entered]
Amount in Grams[User entered]
Equivalent NU Amount
Commission Amount[System Generated but user can edit ]
Gain/Lose Amount[calculated by system]
Total Amount
Purpose of transaction[User will select form a list]
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Particular
Reason for Rejection
Central Accounts
Data Store
BK01 Data store
General Nu Voucher Header
General Nu Voucher Detail
Output
Population of BK01 Data store, General FC Voucher Header, General FC Voucher Detail,
General Nu Voucher Header, General Nu Voucher Detail data store, printing of vouchers
Post conditions
1. None
Flow of Events
Foreign Currency Payments and Release
1. Forex division will issue a authorization letter to the banking division for Foreign
payment/releases
2. Upon receipt of the authorization letter from the Forex Division the banking
division will check the date, currency code, amount, beneficiary account and
other details
3. Swift Message is prepared and send to swift operator
4. On the basis of the above information system will generate following:
Total of TCs/Notes
Commission Amount Calculated from Selling rate and holding rate
Equivalent in Nu. = Total of TCs & Notes * Hold Rate
Total = Total of TCs & Notes * TT Sell Rate
Commission Amount = Total Equivalent in Nu
5. Prepare the voucher and print and sign on Prepared By
6. Go thru the normal verification and authorization process
7. Once voucher is prepared any modification on the Forex authorization letter has
to be manually effected on voucher
8. Once it is approved any modification on the Forex authorization cannot be
implemented. In that case the current voucher has to be reversed and a new
voucher has to be prepared
9. The nature of accounting for this voucher is given as bellow:
Ngultrum Accounting
Debit
Bank/Cash
Credit
VOC (Cy)
If Income from Exchange/Commission
Credit
Commission Income
If Expense for Exchange/Commission
Debit
Commission Expense
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Management
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FC Accounting
Debit
Our Cy (Cy)
Credit
TC Account or Cash In Hand (CY)
Bullion Bar Sale
The BK01 voucher is also used for selling of Bullion bars at RMA. Selling of bullion bar
requires management instruction
The steps for selling bullion bar are as follows:
1. Upon receipt of the instruction from the Management the banking division will
check the date, Bullion Type, amount, beneficiary account and other details
2. On the basis of the above information system will generate following:
Exchange gain/loss Calculated from Selling rate and holding
rate
Equivalent in Nu. = (Total of Bullions) * Hold Rate
Bank Total = Gain/(-Loss) in Nu. + Total of Bullions * Sell Rate
5. The Issue division will access the voucher from their system and will prepare
their voucher motif wise
6. The information which are common to BK01 and issue division voucher will
automatically reflected when they prepare their voucher
Ngultrum Accounting
Debit
Foreign Exchange Current Ac
Credit
VOC (Gold or Silver)
Credit
Income from other sources
Bullion accounting in grams
Debit
Our Gold/Silver Bar
Credit
Gold/Silver Bar
Business Logic
For each entry to BK01 data store there will be corresponding entry in Nu Voucher data
store and FC voucher data store
Verification and authorisation information will be copied from BK01 voucher data store to
Nu and FC voucher data store
If Cash is selected system will automatically debit the cash related GL head
If Bank is Selected ,System will allow to enter/select Bank related GL head
Gain/loss is calculated from(Holding Rate*Exchange Amount)-(Selling rate*Exchange
Amount)
If (Holding Rate*Exchange Amount) > (Selling Rate* Exchange Amount) then the
difference is consider as a lose and Vice- versa
Commission is required for some high level remittances decided by the management,
and calculated at 1% of the total NU amount.
Commission Charges: 1% of the total amount between 500 to 10000 is charge as
commission.
If 1 % of commission comes above Nu 10000 then the commission is limited to Nu
10000 only
Calculated Commission is appropriately rounding off
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Account head debited and credited has to be validated from account mapping data store
Commission Amount= (Total of TCs & Notes) * Holding Rate - (Total of TCs & Notes) *
selling Rate
Nu. Equivalent = (Total of TCs & Notes) * Holding Rate
Bank Total = Commission in Nu. + Total of TCs & Notes * TT Sell Rate
Application Error
NA
3.1.2.3.4 FOREX Receipt Voucher (BK02)
Description
This function will manage the BK02/FOREX Receipt Voucher.
BK02 voucher is used when Foreign Currency is received in terms of Notes/TC/Cheque/Drafts
against Ngultrum. These are generally received from the local banks but in some special cases
these are also received from the individuals
There are two types of foreign currency receipt
Foreign Currency Receipts in terms of Cash

Presently 12 types of foreign currencies are accepted by RMA. When some individual
brings these currencies the cash-buying rate is applied for exchange. But for the cases
of commercial banks the middle rate (Average of cash buying and selling rate for the
day) is applied. In order to keep track of these currencies, the serial number of notes,
name & address of the depositor, date of deposit are registered.
Foreign Currency Receipts in terms of TC/Cheque/Drafts
The Instruments are accepted on a collection basis or immediate payment basis. There
is a collection charge of .75% of the value of TCs and to maximum of Nu 10,000 are
deducted from the payment.
Pre conditions
In case of payment on collection corresponding collection transaction has to be performed
Screen Layout
CAM SRS Ver 1.3
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Management
Central Accounts
Inputs
Voucher No.
Voucher Number
Voucher Date
Voucher Date
Value Date
it]
Individual/Bank
User
will
select
between
this
two
option[Individual/Bank/Bullion]
Depositors Name
Name of the depositor
Depositor Address
Address of the depositor
Receipt Mode
Payment Mode
Reference Number
Currency Code
Buying/Middle Rate
Equivalent Nu Amount
Commission Amount
Net Payable
Purpose
Particular
Mode of Receipt [user will select form list]

Debited Bank Name[User will select form a list]
Reference Number
Currency Code[User will select form a view link]
Middle Rate
Amount of Foreign Currency[user entered]
Equivalent NU Amount
Commission Amount[System Generated but user can edit ]
Total Amount
Rejection Remarks
Data Store
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Management
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BK02 Data store

General Nu Voucher Header
General Nu Voucher Detail
Output
Population of BK02 Data store, General FC Voucher Header, General FC Voucher Detail,
General Nu Voucher Header, General Nu Voucher Detail data store
Post conditions
None
Flow of Events
Foreign Currency Receipts in terms of Cash
8. The physical notes brought by individual or bank are checked for genuineness of the
notes, serial number of the notes etc.
9. After satisfactory checking Cash is received from individuals or bank along with the list of
serial number and individual voucher is prepared for each currency
4.
Prepare the voucher and print and sign on Prepared By
5.
Go thru the normal verification and authorization process
6.
Once the voucher is approved, the counter value is paid either in cash
or by crediting the current account of the commercial banks, which is advised to them in
the form of credit advice. There is also option for cheque payment.
7.
The nature of accounting for this voucher is given as bellow:
Debit
Cash in Hand, Convertible Currencies (Cy Code)
Credit
Our Currency (Cy Code)
Ngultrum Accounting
Debit
VOC (Cy Code)
Credit
Bank Current Account (In case of Credit Advice)
Or Bank Account (In case of Cheque)
Or Cash in Hand, Nu (in case of Cash)
Foreign Currency Receipts in terms of TC/Cheque/Drafts
1. The Instruments brought by individual or bank are verified
Immediate Payment
2. If it is an immediate payment Prepare the voucher and print and sign on
Prepared By
4. Once the voucher is approved, the counter value is paid either in cash or by
crediting the current account of the commercial banks, which is advised to them
in the form of credit advice. There is also option for cheque payment.
Debit
Bill/TCs for collection (42611)
Credit
Our Currency (Cy Code)
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Management
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Ngultrum Accounting
Debit
VOC (Cy Code)
Credit
Foreign Exchange Current Ac (24109)
Or specified by user
Or Cash in Hand, Nu (in case of Cash Payment)
Payment on Collection
6. The depositor is issued an acknowledgement receipt
7. Before preparing the BK02 Voucher following transactions are done
At the time of Receipt
Debit
Bills/TCs for collection account (42611)
Credit
Sundry Deposit Account (30911)
At the time of sending the TCs for collection to Bank
Debit
Foreign Exchange Suspense Ac (47801)
Credit
Bills/TCs for collection account (42611)
At the time of Collection
Debit
Sundry Deposit Account (30911)
Credit
Foreign Exchange Suspense Ac (47801)
At the time of Payment (Bk02)
Debit
AMEX Bank
Credit
Our Currency (Cy Code) (18201)
Ngultrum Accounting
Debit
VOC (Cy Code) (18101)
Credit
Foreign Exchange Current Ac (24109)
Credit
Commission & Fees (71103)
8. Go through the normal verification and authorization process
9. The counter value is paid either in cash or by crediting the current account of the
commercial banks, which is advised to them in the form of credit advice. There is
also option for cheque payment.
10. In case of FC Cash-user will enter foreign currency by denomination wise from
the denomination interface and the total submission of the denomination will be
automatically display in the FC amount field in read only mode.
11. In case of NU cash-user will local currency by denomination wise from the
denomination interface and the total submission of the denomination will cross
check with the total NU.
12. In some cases if commission is waived off, user will put commission rate as 0
Business Logic
CAM SRS Ver 1.3
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Management
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Minimum Commission Charge of 0.75% of the total value of TC and Maximum charges
up to Nu. 10000

Commission Amount= Total Nu Amount * Commission Rate
Application Error
NA
3.1.2.3.5 Currency Swapping Voucher (BK07)
Description
This function will manage the BK07/Currency swapping Voucher. BK07 interface will support
following Voucher.
FC Deposit of Foreign Bank.
Govt Remittance to Other Bank.
Individual FC cash exchange to RMA
Pre conditions
Currency has been sent for swapping and the transaction has been booked against Suspense
Account OR the swapping is being done in cash over the RMA counter.
Screen Layout
Inputs
CAM SRS Ver 1.3
Page 57 of 139

Management
Voucher No.
Voucher Date
Value Date*
Central Accounts
Voucher Number
Voucher Date
it]
Payment Mode*
Receipt Mode*
Sold Currency*
Purchased Currency *
Exchange Rate*
Sold Amount
Purchased Amount
Purpose
Particular
Mode of paying sold currency

Mode of receiving purchased currency
Currency that is sold
Currency that is purchased
Exchange rate provided by foreign bank, which is to be
input
Amount of sold currency
Amount of purchased currency
Rejection Remarks
Data Store
BK07 Data store
Output
Population of BK07 Data store, General FC Voucher Header, General FC Voucher Detail data
store
Post conditions
BK09 Voucher for exchange loss
Flow of Events
10. RMA send a SWIFT to the Bank from where the currency has to be purchased advising
the amount of foreign currency to be purchased against a specified amount of foreign
currency (e.g. USD, GBP)
11. The bank will send RMA the details of its account maintained with Foreign Bank and
specify the date when RMA have to make the foreign currency payment
12. Upon receipt of the foreign currency payment deposited at foreign banks account with
US Fed Reserve Bank, Bank credits the counter value in exchanged currency into
RMAs account maintained with it
5.
Prepare the voucher, print and sign on Prepared By
6.
7.
When currency sent for exchange
1st Currency
Debit
Suspense account in foreign Currency
Credit
Foreign Currency In Hand
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Management
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When equivalent amount is credited in Foreign Bank

1st Currency
Debit
Our Currency (1st Cy Code)
Credit
2nd Currency
Debit
Credit
8.
Foreign Bank Ac
Our Currency (2nd Cy Code)
If there is exchange loss then BK09 voucher will be prepared as bellow:

Ngultrum Accounting
Debit
Commission & Fees Expense
Credit
Value of our Currency (Cy code)
FC Accounting
Debit
Our Currency (Cy code)
Credit
Business Logic
While creating voucher apply the corresponding value date to the vouchers
NA
Application Error
NA
3.1.2.3.6 FOREX Purchase Voucher (BK08)
Description
This function will manage the BK08/FOREX purchase Voucher.
BK08 voucher is used for foreign currency receipts via correspondent banks but no charges are
levied on beneficiaries. This voucher is generally used when funds are deposited by external
agencies like the ADB, World Bank etc or interest is received in FC. This Voucher is also use for
-Purchase of Foreign Currency without Commission
-For Interest Income
Pre conditions
CAM SRS Ver 1.3
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Management
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Funds are deposited by external agencies into foreign currency account abroad and RMA has
got that information
Screen Layout
Inputs
Voucher No.
Voucher Number
Voucher Date
Voucher Date
Value Date*
it]
Government/RMA
Internal Whether the transaction is for Government or is RMAs
Transaction
internal Transaction
Depositors Name
Name of the depositor
Depositors Address
Address of the depositor
Receipt Mode*
Payment Mode*
Currency*
Holding Rate*
Buying Rate*
Net Payable
Purpose
Particular
Mode of receipt
Mode of Payment
Currency
Holding Rate
Buying Rate
Equivalent amount in Ngultrum
Total Amount Payable
Purpose of transaction
Rejection Remarks
Data Store
CAM SRS Ver 1.3
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Management
Central Accounts
BK08 Data store
Output
Population of BK08 Data store, General FC Voucher Header, General FC Voucher Detail data
store
Post conditions
None
Flow of Events
1.
Funds are deposited by the external agencies into foreign currency account
abroad or interest received
2.
3.
4.
Print Credit Advice for bank, Gov. department of Aid and Debt management, Gov.
Account holder
5.
FC accounting
Debit
Foreign Bank Account
Credit
Our Currency
Nu Accounting
Debit
Value Our Currency
Credit
Foreign Exchange Current Account
Business Logic
Holding rate used for calculating Interest Income.
TT Buying rate used for calculating Govt remittance.
None
Application Error
NA
3.1.2.3.7 Process FOREX Sale Voucher (BK09)
Description
CAM SRS Ver 1.3
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Management
Central Accounts
This function will manage the BK09/FOREX Sale Voucher.

BK09 voucher is used for foreign currency sale via correspondent banks but no charges are
levied (Sale of FC without Commission). This voucher is generally used when foreign payments
are done
Pre conditions
NA
Screen Layout
Inputs
Voucher No.
Voucher Date
Value Date*
Government/RMA
Transaction
Voucher Number
Voucher Date
it]
Internal Whether the transaction is for Government or is RMAs
internal Transaction
Receipt Mode
Payment Mode
Currency
Holding Rate
Selling Rate
Net Receivable
Purpose
CAM SRS Ver 1.3
Mode of receipt
Mode of Payment
Currency of transaction
Holding Rate
Selling Rate
Total
Purpose of Transaction
Page 62 of 139

Management
Particulars
Reason of Rejection
Central Accounts
Particular of Transaction
Reason of Rejection
Data Store
BK09 Data store, General FC Voucher Header, General FC Voucher Detail data store
Output
Population of BK09 Data store
Post conditions
None
Flow of Events
1. Swift receipt for Payment received by bank
FC accounting
Debit
Credit
Our Currency
Foreign Bank Ac
Nu Accounting
Debit
Credit
Telex charges/Fees Paid

Value Our Currency
Business Logic
TT Selling Rate or Holding Rate is used for calculating Govt remittance.
NA
Application Error
NA
3.1.2.3.8 FOREX Settlement Voucher (BK10)
Description
This function will manage the BK10/FOREX Settlement Voucher.
CAM SRS Ver 1.3
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Management
Central Accounts
BK10 voucher is used when foreign currency is deposited in correspondent bank overseas
especially on behalf of V.V.I.Ps and payment is done in Ngultrum from local banks. Bank
charges decided by RMA are applied on beneficiary.
Pre conditions
NA
Screen Layout
Inputs
Voucher No.
Voucher Number
Voucher Date*
Voucher Date (System Date)
Value Date*
Effective Date
Individual/Bank
Whether the transaction is for individual or Bank
Received For/From
Received From/For whom
In Account With
Recievers Bank name
External Reference
External reference number
Receipt Bank
Payment Mode
Currency
TT Buying/Middle Rate
Nu Counter Value
Bank Charges
CAM SRS Ver 1.3
Receipt Bank GL Head

Mode of payment
Currency of transaction
TT Buying/Middle rate, whichever applicable
Total Amount of Foreign Currency
Counter Value in Ngultrum
Charges for Bank
Page 64 of 139

Management
Net Payable
Purpose
Particulars
Reason of Rejection
Central Accounts
Total Amount
Purpose of Transaction
Particular of Transaction
Reason of Rejection
Data Store
BK10 Data store
Post conditions
NA
Flow of Events
1.
Banking division checks details of the transaction like Bank Account, Currency,
Amount, beneficiary etc.
2.
Based on the above input following are calculated
Counter Value in Nu=FC amount * Exchange Rate
Net Amount in Nu=Counter Value-Bank Charges.
3.
4.
5.
Print Credit Advice for bank and beneficiary
6.
In Case of individual Cheque is prepared
7.
Payment can be Made in cash/Cheque, and in case of cheque, automatic
cheque will generated by the system.
8.
Example: 1
FC accounting
Debit
Foreign Bank Account (e.g. 25215)
Credit
Our Currency
Nu Accounting
Debit
Credit
Credit
Value Our Currency

Foreign Exchange Current Account CD1173 (24109)
Or BOB Misc. Ac (24106)
Fees & Commission
Business Logic
NA
CAM SRS Ver 1.3
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Application Error
NA
3.1.2.3.9 Note Serial Number Tracking
Description
This is function will be used to store information regarding notes received by the Banking
Division so that they can backtrack to the source in case of counterfeit/spoilt/un-acceptable
notes.
Pre conditions
NA
Screen Layout
Inputs
The contents of Note Serial Tracking data store are:
Date*
Date (System Date, User may change)
Received From*
Name of Individual/Bank from where the same is
received.
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Address/Comment
Currency
Central Accounts
Address of the receiver or any other comment.

Currency of the notes received.
Corresponding to the entry above the following attributes will be entered in Note Serial Tracking
detail.
Denomination
Serial Number
Remarks
Denomination of the selected currency

Serial Number of the note received.
Any remarks against the note received.
Data Store
Note Serial Tracking data store
Post conditions
NA
Business Logic
Combination of Date, Received From and Currency should be unique.
NA
Application Error
NA
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Management
Central Accounts
3.1.2.4 Discount Bill

3.1.2.4.1 Sale of Discount Bill
This function manages the sale of discount bill from RMA.
Pre conditions
Bill Calendar is prepared at the beginning of year
On Last Wednesday of each month report is prepared for latest liquidity position,
variation with last month of local banks and total bill outstanding.
The report is presented to Monitory Operation Committee
Monitory Operation Committee decides on auctioning of bills
Screen Layout
Inputs
Following are the input in Sale of Bill:
Voucher No
Nu Voucher Number
Value Date
Effective Date
Bill No.*
From Bill Calendar
Auctioned Date*
Any external reference number
Settlement Date*
Date of settlement
Maturity Date*
Period for which bill is issued
Duration
Duration
Face Value Per Unit*
Value which will be returned at maturity
No. of Participants
Number of participants finalized in the bidding process
Total Offered
Total bid offered
Total Sold
Amount in Nu. of total sold
Total Discount
Amount in Nu. of total discount.
Particulars*
Details of Bill
Following are the input in Sales of Discount bill Details
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Name
GL Code
GL Name
SL Code
SL Name
Discount Rate
Amount
Discounted Amount
Total Amount
Particulars
Central Accounts
Name
Unique Code for General Ledger
GL Head Description
Unique Code for Sub Ledger
SL Head Description
Rate of discount in percentage
Amount offered to selected contact.
Amount discounted
Net amount received from the selected contact
Particular of transaction
Data Store
Sales of Bill Data Store
The following inputs will be stored in Sales of Bill data store:
- Voucher No
- Value Date
- Bill No.
- Auctioned Date
- Settlement Date
- Maturity Date
- Duration
- Face Value per Unit
- No. of participants
- Total Offered
- Total Sold
- Total Discount
- Particulars
The following inputs will be stored in Sales of Bill detail data store
- Name
- GL Code
- GL Name
- SL Code
- SL Name
- Discount Rate
- Amount
- Discounted Amount
- Total Amount
- Particulars
Post conditions
Verification and approval of voucher generated from Bill Sale
Flow of Events
1.
Committee decides on auctioning of Bill
2.
Nu voucher is automatically created against this sale
3.
Normal verification and approval process is done against the voucher
4.
Following is an example of the accounting nature against a bill sale
Debit
BOB Miscellaneous Ac
Debit
BOB Miscellaneous Ac (for RICB)
Debit
BNB Miscellaneous Ac
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Debit
Credit
Central Accounts
Discount on RMA Bills Ac

RMA Discount Bill Ac
Exception
Single bill can be divided to more than one party
Business Logic
There can be single bill sold to multiple parties
There can be un sold bills though it is scheduled in calendar
Bills sold has to be validated from calendar for bill number, scheduled date for auction
and settlement
NA
Application Error
NA
3.1.2.4.2 Redemption of Bill
This function manages the redemption of discount bill from.
Pre conditions
Redemption letter issued
Screen Layout
Inputs
The contents of Bill Redemption data store are:
Voucher No.
Unique Voucher Number
Value Date
Effective Date[By default System Date but user can edit
it]
Bill No.*
From Bill Calendar[User will select form a view link]
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Management
Contact
GL Head
SL Head
Face Value*
Discount Rate
Amount
Particulars*
Central Accounts
Contact Description
GL Head Description
SL Head Description
Value which will be returned at maturity
Rate of discount.
Amount
Details of Bill
Data Store
Bill Redemption Data Store
The following inputs will be stored in Bill Redemption data store:
- Nu Voucher Number
- Value Date
- Bill No.
- Contact
- GL Head
- SL Head
- Face Value
- Discount Rate
- Amount
- Particulars
Post conditions
Verification and approval of voucher generated from Bill Redemption
Flow of Events
1.
Redemption letter issued by RSEB is presented
2. Nu voucher is created against this sale
3. Normal verification and approval process is done against the voucher
4. Following is an example of the accounting nature against a bill sale
Credit
BOB Miscellaneous Ac
Credit
BOB Miscellaneous Ac (for RICB)
Credit
BNB Miscellaneous Ac
Debit
RMA Discount Bill Ac
Business Logic
NA
Bills redeemed has to be validated from Bill Sale Information and calendar for bill
number, Face value, Maturity date
NA
Application Error
NA
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Management
Central Accounts
3.1.2.5 Interest Accrued/Received From Bank

3.1.2.5.1 Interest Received From Bank
Description
This function manages the received of income from bank accounts
Pre conditions
NA
Screen Layout
Inputs
Following are the input in Interest Received From Bank is:
Voucher No
Corresponding BK08 voucher no
Bank Account*
Bank account against which interest is received[User will
select form a view Link]
Value Date*
Date on which interest was received[By default System
Date but user can edit it]
Currency Code*
Currency in which interest is received [User will select
form a view Link]
FC Amount*
Interest amount in foreign currency
Holding Rate
Holding rate of the currency.
Equivalent Nu. Amount*
Interest amount in Nu
Interest Rate
Rate of interest.
Debit A/C
Debit Account Number[User will select from a view link]
Credit A/C
Credit Account Number[User will select from a view link]
Particulars
Particulars about this transaction.
Data Store
Interest Received Data Store
The following inputs will be stored in Interest Receive data store:
- Voucher No.
- Bank Account
- Value Date
- Currency Code
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Central Accounts
FC Amount
Holding Rate
Interest Rate
Debit A/C
Credit A/C
Particulars
Post conditions
Verification and approval of voucher generated from Interest Received
Flow of Events
1.
2.
3.
voucher
4.
Debit
Credit
Debit
Credit
Information about interest is received thru bank statement/swift

BK 08 Voucher will be generated based on the information given
Normal verification and approval process is done against the
Accounting Nature against this process will be as follows:
Foreign Investment Ac/Current Account/Overnight Account
Our Currency
VOC
Interest on Foreign Investment Ac (70103)
Business Logic
NA
NA
NA
Application Error
NA
3.1.2.5.2 Investment Information
Description
This function will store the detail about different foreign investments. This function is used as a
driver interface and may be re-worked during RMM development.
Pre conditions
NA
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Management
Central Accounts
Screen Layout
Inputs
Following are the input in Investment Information
Investment No.*
Investment Bank
Invested From Date*
Duration
Invested To Date
Currency*
Principle Amount*
Interest Rate*
Interest Days (per year)
Interest Amount *
Maturity Amount
Remarks
Rollback Date
Rollback Amount
Unique No. to identify the investment

Bank in which the investment is made.
Investment Start Date
Duration of the investment in days
Investment To Date
Currency of Investment.
Amount to be received at end
Rate of interest
Days of year for interest calculation.
Interest amount to be received for the investment period.
Amount receivable on maturity
Remarks for the investment
Date on which the investment is rolled back, if at all.
Amount receivable from the investment, if rolled back.
Data Store
Investment Information Data Store
The following inputs will be stored in Investment Information data store:
- Investment No.
- Investment Bank
- Invested From date
- Duration
- Invested To date
- Principle Amount
- Interest Rate
- Interest Days (per year)
- Interest Amount
- Maturity Amount
- Remarks
- Rollback Date
- Rollback Amount
Post conditions
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Management
Central Accounts
NA
Flow of Events
New Investment
User will enter the details about investments
Corresponding voucher was raised.
Once the voucher is authorised, no further modification on this information should be
allowed.
Re-Investment
User will select the existing investment
Mark as reinvested
Reinvestment can not be done if the existing investment is not matured
The period of reinvestment will be calculated from the existing investment period and
maturity date
Existing investment will be marked as reinvested and a new investment record will be
created
Rollback
In case of rollback user will input the rollback date and the rollback value
For a rollback investment interest receipt/accrual can not be done

Validation and Verification
NA
NA
Application Error
NA
3.1.2.5.3 Interest Accrual
Description
This function will create the accrual voucher at the end of year (any period) for the interest
receivable from different investment/current account
Pre conditions
NA
Screen Layout
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Management
Central Accounts
Inputs
Following are the Input in Interest Accrual:
Voucher No
Unique Number
Value Date
Value date for interest accrual
Investment/Current Account
Bank account against which interest is received[User will
select form a view link]
Accrual FC Amount
Accrual Amount Calculated
Equivalent Nu amount for accrual amount.
Debit A/c
Debit GL Head
Credit A/c
Credit GL Head
Particular
Particular of transaction
Data Store
Interest Accrual Data Store
The following inputs will be stored in Interest Accrual data store:
- Voucher No.
- Value Date
- Investment/Current Account
- Accrual FC Amount
- Equivalent Nu. Amount
- Debit A/c
- Credit A/c
- Particulars
Post conditions
Verification and approval of voucher generated from Interest Received
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Central Accounts
Flow of Events
1.
At the end of year (or any specified period) user will create the accruals for
interest receivable
2.
User will select a bank account and enter accrual date
3.
Based on the interest received during the year (for current account) or
investment period (for foreign investment), system will calculate the accrual amount
4.
General Ngultrum voucher will be created by the system
5.
Normal verification and approval process is done against the voucher
6.
Accounting Nature against this process will be as follows:
Debit
Foreign Investment Ac/Current Account/Overnight Account
Credit Interest Accrued, Investment
7. The Vouchers both the post voucher and Reverse Voucher, should post unauthorised
vouchers
Business Logic
If Account is current account accrual amount will be calculated based on

the interest received during the year
If Account is foreign investment, accrual amount will be calculated based

on the interest frequency, amount from the investment information
NA
For Current Account:
Accrual Amount=(Total Interest received during the year/No of months)
For Investment Account:
Accrual Amount=(Total Interest Receivable/Interest Period in days)*(Accrual dateInvestment Date)
Application Error
NA
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Management
Central Accounts
3.1.3 Bank Reconciliation

In order to keep up to date track of all receipts and payments of funds as well as to monitor and
reconcile the balance in the account, it is necessary to carry out reconciliation exercise daily,
weekly or monthly as require by the users. In order to facilitate easy and immediate
reconciliation of transactions between RMA and its correspondent banks and to prevent any
reconciliation complications, every transaction has to be responded singly by RMA as well by its
correspondent banks.
For ease of reconciliation, both the RMA and the banks shall always try to reflect the transaction
individually and there should not be more than one entry from the RMA side corresponding to
single entry from bank side and vice-versa.
The whole purpose of the exercise is to keep track of all the outstanding transactions i.e. not
responded either by the banks or the RMA.
Common steps for the Bank Reconciliation Process are:
Bank Statement Entry
Prior to reconciliation process, it is necessary to input bank statement which is required to
compare against the RMA ledgers.
Process: This process will carry out the following steps:
a. On receipt of bank statements from the correspondent banks, the concerned user shall
verify the transactions listed therein and input the following information into the system, bank
account wise on header/parent part of the form as below:
1.
2.
3.
4.
5.
6.
7.
Reconciliation Record ID (System generated)

Net balance of the bank statement account wise.
Specify DR or CR
RMA Ledger balance (System generated)
Account Number
Transaction/record date
Bank Statement Date
b. The details of the bank statement shall be entered in the child/details part of the form as
below:
Debit amount
Credit Amount
Reconciliation reference number (Check No/Clearing Number/Advice No etc)
Match Date (This date field will be null if not reconciled. Reconciled Date will be written
whenever reconciled by the system and therefore this field is not visible to user).
Transaction date of each statement records.
c. Once the statement is entered into the system, a copy of bank statement as a proof sheet
shall be printed.
d. User responsible for preparation shall verify it and sign on the Prepared by: column and
forward to Verifying Officer along with the original bank statement received from bank.
Verify/Approve Bank Statement
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Process: This process is required to verify and approve the Bank Statement entered into the
system prior to beginning of conciliation process. The steps involved are as below:
a. Upon receipts of the proof sheet along with the original bank statement from the concerned
user, the Approving/Verifying Officer shall input the unique bank statement reference number
assigned by the system to the proof sheet.
b. Once the required record is searched and displayed on the screen, the Verifying/Approving
Officer shall approve or reject depending on the correctness of the entry.
c. Following the approval of the proof sheet by singing on the Approved/Verified by: column,
it is also necessary to complete online approval process.
d. The proof sheet and the necessary documents shall be properly signed and passed back to
the user responsible to reconcile the accounts.
Automatic Reconciliation
Process: This process shall carry out the following steps:
a. Prior to reconciliation process all bank related transactions are accumulated into a separate
working table during data entry phase.
b. Once the statement is key-in, the system shall perform following matching of the bank
statement records with that of corresponding bank records being maintained in the RMA
ledgers.
Matching of amounts
Matching of cheque/advice/ instruction numbers
Debit verses credit matching
c. Any transactions, which do not agree to the above criteria, are left un-reconcile. The
matching transactions are flagged as reconciled by recording the matching date and/or
flagging both accounts date and the reconciliation records.
d. The unmatched transactions shall be displayed on screen and/or printed to printer to allow
user verify again. Sometimes the matching is failed due to merging of more than one
transactions into single transaction, mistakes in data entry and/ or inconsistency in assigning
references in case of draft, charges and transfer etc.
e. User shall print both the lists (Annex I and Annex II) for not reconciled entries and make
necessary correction.
f. Should there be any mistake due to data entry, or mistakes in bank statement such mistakes
shall be first corrected on the paper lists and then updated accordingly in the respective
tables using appropriate form/interface.
g. Once the corrections are made into the system, reconciliation process shall be re-run once
again.
Manual Reconciliation
Process: Any records failing to reconcile automatically due to non-availability of one-to-one
matching reference number, shall be matched manually as below:
a. User shall input bank statement entry date, bank account number and/or proof sheet
reference number into the system. Accordingly, system shall search for the matching record
(un-reconcile records) and display on manual reconciliation screen.
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b. Using such screen user shall match the records manually on screen. However, user must be
extra careful and match only those records which system failed to match automatically due
to non-availability of one one-to-one matching reference number.
c. Once the reconciliation process is completed it is ready to generate following reports:
Daily Reconciliation Register
Daily Reconciliation Statement
Monthly Reconciliation Summary
Annex I (List of transaction not responded by the Bank)
Annex II (List of transaction not responded by the RMA)
3.1.3.1 Bank Reconciliation (Nu)

Bank Reconciliation process for Nu accounts are common for the Administrative Division and
the Banking division. This process is already described in Administrative Accounting Module
(AAM). Refer the following Use Case of AAM module
Bank Reconciliation (Section 3.1.2.3 of Document ICBS/AAM/STDSRS/SRS-AAM-003)
3.1.3.2 Bank Reconciliation (FC)

Description
This function will enable user to enter the bank statements for different bank accounts where
foreign currency is involved and then reconcile the bank transactions. This function is similar to
the Nu reconciliation process. Only difference is, here foreign currency is involved
Banking division users
Screen Layout
Bank Statement:
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Management
Central Accounts
Bank Reconciliation:
Inputs
The following are inputs into the FC Bank Transaction when any bank transaction has been
posted
Date*
CAM SRS Ver 1.3
Date of the payment or receipt entry of General Ledger

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Management
Ref Date*
Foreign Currency Code*
Reconciled
Bank Statement*
Reconciled Statement
Transaction Mode*
Bank Account*
Amount Dr*
Amount Cr*
Central Accounts
A date of Cheque/Draft that identifies the date of bank

reconciliation.
Foreign currency involved in this transaction
[Y/N] if reconciled or not
Bank statement against which it has been reconciled
Reference to the reconciliation statement
This attribute identifies the Bank Reference Type for which
this bank transaction is relevant.
Bank Account which identifies the Bank Account No.
The amount that indicates the debit amount of the bank entry.
The amount which indicates the credit amount of the bank
entry
The following are inputs into the Bank Statement Header

Bank Account*
Bank Account which identifies the Bank Account No.
Statement Date
Bank statement Date
Statement Opening Balance
Opening balance as recorded in the Bank Statement
Statement Closing Balance
Closing balance as recorded in the Bank Statement
Corresponding to the Bank Statement Header following are inputs into the Bank Statement
Detail
Ref No
Ref Date*
Transaction Mode
Date*
Reconciled
Amount Dr*
Amount Cr*
Currency Code*
Note
The Cheque No/Draft No in the system

A date of Cheque/Draft
This attribute identifies the Bank Reference Type for which
this bank transaction is relevant.
Transaction date in bank statement
[Y/N] if reconciled or not
The amount that indicates the debit amount of the bank entry.
The amount which indicates the credit amount of the bank
entry
Code for the foreign currency involved
Input to the Reconciliation statement

Reconciliation Date*
The date on which the statement has been prepared
Reconciled Balance*
Balance after reconciliation
Data Store
Foreign Currency Transaction Data Store
The following inputs will be stored in Foreign Currency Transaction data store:
- Date
- Ref Date
- Foreign Currency Code
- Reconciled
- Bank Statement
- Reconciled Statement
- Bank Account
- Amount Dr
- Amount Cr
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The following inputs will be stored in Bank Statement Header data store
- Bank Account
- Statement Date
- Statement Opening Balance
- Statement Closing Balance
The following inputs will be stored in Bank Statement Detail data store
- Ref No
- Ref Date
- Transaction Mode
- Date
- Reconciled
- Amount Dr
- Amount Cr
- Currency Code
- Note
The following inputs will be stored in Reconciliation statement data store
- Reconciliation Date
- Reconciled Balance
Output
Populating FC Bank Statement Header, FC Bank Statement Detail, FC Updating Bank Entry
Flow of Events
As described above (Section 3.1.3)
Business Logic
The system will reconcile the transaction by matching the cheque number (DocID) of
Bank entries and transaction from Bank Statements. Additionally there can be option for
matching the entries by cheque date, reference number and debit, credit amount
Transactions which are not reconciled by above process will be reconciled by the user
from the user interface
When a Bank Entry is reconciled against a bank statement its reconciled flag will be true
and the corresponding BankStatementID of Bank Statement will update
BankStatementID field. Also the reconciled statement id will be updated by the
corresponding reconciled statement id from the reconciled statement data store
None
Application Error / Messages
Validation document mentioned at references (1.4)
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Central Accounts
3.1.4 Foreign Currency Revaluation

A Revaluation Reserve Account is being maintained which holds all gains arising from any
change in valuation of the RMAs assets or liabilities in, or denominated in, gold, foreign
currencies or other units of account as a result of alterations in the value of the Ngultrum or of
any exchange movements of such assets with respect to the Ngultrum. The gains or losses so
arising shall remain in the Revaluation Reserve account and are not part of the profit and loss
computation.
Foreign Currency Revaluation function shall conduct periodical revaluation of the RMAs foreign
assets/liabilities holding and update the central accounts accordingly.
3.1.4.1 Table of Conversion

Description
This function prepares and approves the currency conversion table for each currency account
(Our Currency) by calculating equivalent Nu amount from individual currency balance.
Pre conditions
Revaluation Holding Rate has been prepared
Screen Layout
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Central Accounts
Inputs
The following are the input into Prepare Table of Conversion is:
Voucher No
Revaluation From
Revaluation Date*
Value Of Currency
Value Difference
Corresponding Voucher reference no.

From Date
The date on which revaluation is being done
Currency Value
The following are the input into Prepare Table of Conversion details is:
Currency Code
Corresponding Voucher reference no.
Currency Abbrev
Abbreviation of currency
Currency A/c
The date on which revaluation is being done
FC Balance
FC Balance i.e. Foreign Currency balance
Holding Rate
Holding Rate
Nu Equivalent
Nu equivalent of currency
Total Value
Total Value
Data Store
Prepare Table of Conversion
The following inputs will be stored in Prepare Table of Conversion data store:
- Voucher No
- Revaluation From
- Revaluation Date
- Value Of Currency
- Value Difference
- Voucher No
The following inputs will be stored in Prepare Table of Conversion detail data store
- Currency Code
- Currency Abbrev
- Currency A/c
- FC Balance
- Holding Rate
- Nu Equivalent
- Total Value
Output
Population of Currency Conversion Data store
Flow of Events
1. Input currency revaluation date.
2. Select all the currency accounts (Our Currencies)
3. Calculate individual balances of these accounts currency wise.
4. Calculate Ngultrum equivalent using respective holding rates.
5. Write the following information into conversion table:
Currency Code
Account Code (from Currency Master)
Individual balance of each currency (amount in currency)
Holding rate for the currency
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Equivalent in Ngultrum (amount in Ngultrum)

6. Select Value of Our Currency from Central accounts and calculate individual balance of
these accounts and also update in the VOC field of the conversion table as below:
VOC Account Code
Balance of VOC (Currency wise)
Gain/loss of a particular currency (Difference)
7. Print Table of Conversion report, verify it and sign on Prepared by: column and forward
the report to approving officer.
8. Based on the computer generated reference number printed on the report, the Approving
Officer can search and display the same report on the screen.
9. Verify the report and sign on the Approved by: column and return the report to the user
responsible to begin revaluation process.
10. Voucher Posting on Authorisation:
If Value Difference amount>0 (Gain)
Detail Serial Number: 1
Account:
VOC Account
Debit Amount:
Value Difference from conversion table
Credit Amount:
0
Note:
Gain on revaluation
Detail Serial Number:
Account:
Debit Amount:
Credit Amount:
Note:
2
Revaluation Reserve Account
0
Gain on revaluation
If Value Difference amount<0 (Loss)

Detail Serial Number: 1
Account:
VOC Account
Debit Amount:
0
Credit Amount:
Note:
Loss on revaluation
Detail Serial Number:
Account:
Debit Amount:
Credit Amount:
Note:
Business Logic
o
2
Revaluation Reserve Account
0
Loss on revaluation
Rates will be coming from FOREX rate data store

NA
NA
Application Error
NA
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Central Accounts

NA
NA
Application Error
NA
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Central Accounts
3.1.5 Issue Division Transactions

3.1.5.1 Currency Chest Transaction
3.1.5.1.1 Deposit
Description
This function generates the Currency Chest Transaction voucher for currency deposit by banks
This process will actually create BK08 voucher with reference to the issue divisions transaction
for deposit
Pre conditions
Issue Division transaction prepared
Screen Short
Input
Voucher No
Voucher Date
Value date
Chest Slip No
Amount
Currency
Credit Bank A/c
Debit FCFC
Particulars
CAM SRS Ver 1.3
Voucher Id
Date in which the voucher will generate
Effective Date
Number for Chest Slip
Total Amount
Code for Currency.[User will select form a List]
Name of The credited bank .[User will select form a List]
Debit A/c (FCFC)
Particulars about this transaction
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Data Store
The following inputs will be stored in Currency Chest Transaction data store:
- Voucher No
- Voucher Date
- Value date
- Chest Slip No
- Amount
- Currency
- Credit Bank A/c
- Debit FCFC
- Particulars
Flow of Events
1. The Banking Division decodes all the incoming chest slips from the Bank of Bhutan and
Bhutan National Bank and forwards them to the Issue Division for the necessary entries.
2. Based on the chest slip, Issue Division shall prepare the voucher denomination wise.
3. Produce Currency Transfer Statement bank-wise showing the net deposits and submit to
the BD along with voucher.
4. Upon receipt of the voucher by the BD from Issue Division, it is necessary to type
computer-generated voucher on the screen and have corresponding voucher prepared
for BD based on the Issue voucher. However, user at BD shall input additional
information required.
5. BD shall prepare voucher by crediting respective banks Current Account and debiting
FCFC account.
6. Once verified and approved a copy of such voucher shall be sent to ID for updating
accounts.
7. Follow normal procedures for verification and approval.
Business Logic
On selection of Issue Division Voucher, System will show the required information to
prepare BK08 voucher
There can be option for creating such voucher without selecting issue division voucher
(required until Currency Management and Operation module is developed)
NA
NA
Application Error
NA
3.1.5.1.2 Withdrawal
Description
This function generates the Currency Chest Transaction voucher for currency withdrawal by
banks. This process will actually create BK09 voucher with reference to the issue division
transaction for withdrawal
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Pre conditions
Issue Division transaction prepared
Screen Layout
Inputs
Voucher No
Voucher Date
Value date
Chest Slip No
Amount
Currency
Debit Bank A/c
Credit FCFC
Particulars
Voucher Id
Date in which the voucher will generate
Effective Date
Number for Chest Slip
Total Amount
Code for Currency.[User will select form a List]
Name of The debited bank .[User will select form a List]
Credit A/c (FCFC)
Particulars about this transaction
Data Store
Withdrawal Data store
The following inputs will be stored in Withdrawal Data Store:
- Voucher No
- Voucher Date
- Value date
- Chest Slip No
- Amount
- Currency
- Debit Bank A/c
- Credit FCFC
- Particulars
Flow of Events
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Management
1.
2.
3.
4.
5.
6.
7.
Central Accounts
The Banking Division decodes all the incoming chest slips from the Bank of
Bhutan and Bhutan National Bank and forwards them to the Issue Division for the
necessary entries.
Based on the chest slip, Issue Division shall prepare the voucher denomination
wise.
Produce Currency Transfer Statement bank-wise showing the net deposits and
submit to the BD along with voucher.
Upon receipt of the voucher by the BD from Issue Division, it is necessary to type
computer-generated voucher on the screen and have corresponding voucher prepared
for BD based on the Issue voucher. However, user at BD shall input additional
information required.
BD shall prepare voucher by debiting respective banks Current Account and
crediting FCFC account.
Once verified and approved a copy of such voucher shall be sent to ID for
updating accounts.
Follow normal procedures for verification and approval.
Business Logic
On selection of Issue Division Voucher, System will show the required information to
prepare BK09 voucher
There can be option for creating such voucher without selecting issue division voucher
(required until Currency Management and Operation module is developed)
NA
NA
Application Error
NA
CAM SRS Ver 1.3
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Management
Central Accounts
3.1.6 Day End Process

Day End Process is to control the day ending scenario. After the day is ended, that is locked,
no more vouchers are to be posted from either AAM or CAM.
3.1.6.1 Day End Process

Description
This function can be used to lock and unlock a day so that posting of vouchers from AAM and
CAM may be controlled. In order to end and lock a day, it is necessary that the user matches
withy the physical balances and check all matched values.
Purpose
This function can be used to lock and unlock a day so that posting of vouchers from AAM and
CAM may be controlled.
Screen Layout
Inputs
Received from vault
Salary
Account
Balances
Matched
Bullion
&
Cash
Balances
Matched
Bank Balances Matched
The amount that is received from vault for staff salary

cash a/c
Whether Salary account balances are matched
Whether Bullion and Cash balances are matched.
Whether Bank Balances are matched
Data Store
Day End Data store
The following inputs will be stored in Withdrawal Data Store:
- Process Date
- Received from Vault
CAM SRS Ver 1.3
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Management
Central Accounts
Salary Account Balances Matched

Bullion & Cash Balances Matched
Bank Balances Matched
Flow of Events
1.
At Day Beginning, the amount received from the vault for the Staff Salary Cash
Account will be entered.
2.
At Day End, the Banking Division will match the individual system provided
balances and match them with the physical balances.
3.
Then they will Lock the day for no further vouchers.
4.
A day may be unlocked again to post further vouchers, if the need arises.
Business Logic
The Day Cannot be Locked if all the balances are marked as matched.
The day may be unlocked at any time by authorized users.
NA
NA
Application Error
NA
CAM SRS Ver 1.3
Page 93 of 139

Management
Central Accounts
3.1.7 Annual Closing of accounts

Annual Account closing is common for both Administrative Division and Banking Division.
The annual closing of accounts will be done in two phases Provisional Account Closing
Actual Account Closing
3.1.7.1 Provisional Account Closing

Description
This process will not actually close the account but will calculate the provisional balance sheet,
income & expenditure statement and other related financial statements; and will carry forward to
the next financial. However, final financial statements will be completed upon external auditing
process.
Purpose
In order to run the system in the new financial year without actually closing the accounts and
posting the year ending journals, this process will calculate the provisional balance and carry
forward to the new financial year
Screen Layout
Inputs
The following are inputs into the GL Balance data store
Financial Year*
Month Code*
GL Code/SL Code*
Closing Balance*
Financial Year for which year ending is being done

Number specifying the month ex: 01 for January, 02 for
February
GL account Code
Closing Balance for that month
Following are the inputs to financial year data store

Financial Year*
Start Month Code*
Financial Year Start Month
End Month Code*
Financial Year End Month
Year End Flag*
Y/N whether year has been closed or not
CAM SRS Ver 1.3
Page 94 of 139

Management
Central Accounts
Data store
General Transaction, General FC transaction, GL Balance, Financial Year Data Store
Process Description: The process will have the following steps:
1. Calculate the balances of Assets and Liabilities accounts and carried forward to new
financial year as probationary balances.
2. Unlike the existing system, the adjustment vouchers for June month can be entered
into the system at anytime instead of accumulating into batches.
3. Update the probationary balances as and when adjustments vouchers are booked
for the June.
4. Process all report required before closing of accounts
5. The system should generate a provisional report
Post conditions
Preparing various financial report
Special requirements
Security
Business rules
Only authorize user who will be given rights to access this function will
be able to do the year ending process
Calculate the provisional profit and loss amount from income and
expenditure transactions
Add the amount to the closing balance of Profit and Loss account for
the year ending month
Make the balance 0 for income and expense heads for the year
ending month
Create a new financial year and update the current financial year as
closed
Update the closing balance for Asset and liabilities for the year ending
month

NA
NA
Application Error
NA
3.1.7.2 Final Account Closing

Description
This process will pass a year ending journal
Purpose
CAM SRS Ver 1.3
Page 95 of 139

Management
Central Accounts
To close a financial year

Pre Conditions
All the adjustment entries has been passed
All the provision vouchers has been passed
Auditors has finalised and board has approved the financial statements
Screen Layout
Inputs
The following are inputs into the GL Balance data store
Financial Year*
GL Code*
GL account Code
Closing Balance*
Closing Balance for that financial year
Currency
Currency of closing balance
Data store
General Transaction, GL Balance, Financial Year Data Store
Output
Populating GL Balance
Post conditions
NA
Process
Final adjustment vouchers are entered into the system, and the accounts for the current
financial year are closed.
Special requirements
Security
o
Only authorize user who will be given rights to access this function will be
able to do the year ending process
Business rules
o Create a journal voucher by reversing the income /expenses transaction
(if Debit then credit and vice versa) and posting the balance amount (Total
Income- Total Expenses) to the Profit & Loss account
CAM SRS Ver 1.3
Page 96 of 139

Management
o
o
Central Accounts
Update the Balance of all asset and liabilities for the year ending and
accordingly update the balances up to the current month
Make the balance 0 for income and expense heads for the year ending
month

NA
NA
Application Error
NA
3.1.7.3 Year End Voucher for AAM

This functionality will maintain the normal Ngultrum vouchers maintained by Administrative
Division, with a difference that they can change the Voucher Date (which is by default display
field). The process and business logic is same as with the general transaction of AAM module.
Refer the following Use Cases of AAM module
General Transaction (Section 3.1.2.2.1 of Document ICBS/AAM/STDSRS/SRS-AAM003)
3.1.7.4 Year End Nu. Voucher for CAM

This functionality will maintain the normal Ngultrum vouchers maintained by Banking Division,
with a difference that they can change the Voucher Date (which is by default display field). The
process and business logic is same as with the general transaction of CAM module. Refer the
following Use Cases of CAM module
General Transaction (Section 3.1.2.2.1 of Document ICBS/CAM/STDSRS/SRS-CAM003)
CAM SRS Ver 1.3
Page 97 of 139

Management
Central Accounts
3.1.7.5 Year End FC Voucher for CAM

This functionality will maintain the normal Foreign Currency vouchers maintained by Banking
Division, with a difference that they can change the Voucher Date (which is by default display
field). The process and business logic is same as with the general transaction of CAM module.
Refer the following Use Cases of CAM module
General Foreign Currency Voucher (Section 3.1.2.3.1 of Document

ICBS/CAM/STDSRS/SRS-CAM-003)
CAM SRS Ver 1.3
Page 98 of 139

Management
Central Accounts
3.1.8 Reports
3.1.8.1 Cash Book
Description
This process is to generate the Cash Book
Purpose
The purpose of this report is to the check and verifies the listing of transaction for a day
or period
Input Parameters
From Date
To Date
GL Code (Must be Cash Related)

Data Elements
This report will contain the following data elements.
Elements
Description
Account No
Account Code from Transaction Detail
Account Name
Account Head from Chart of Account for the Account Code
Voucher Number
Voucher Number
Value Date
Date of the line transaction
Particulars
Line details for the transaction
Debit Amount
Amount debited on the GL/SL head
Credit Amount
Amount credited on the GL/SL head
Balance
Cash Balance
At the end of the day the Accounts department can print the Cash Book and tally with
the physical cash balances.
Report Layout
Royal Monetary Authority of Bhutan
Cash Book
For the period of 01/04/2006 02/04/2006
Account No.: 1201001
Account Head: Cash in Hand
Value Date
Voucher No.
01/04/2006
AAM\PV\0607\1
02/04/2006
AAM\RV\0607\2
CAM SRS Ver 1.3
Particulars
Opening
Balance
Pay to J D
Enterprise
Received from
Digital Shangrila
as an Earnest
Money Deposit
Amount Debit
25000.00
Amount Credit
Balance
15000.00 DR
5000.00
10000.00 DR
35000.00 DR
Page 99 of 139

Management
Central Accounts
3.1.8.2 Bank Book

Description
This process is to generate the Bank Book
Purpose
or period
Input Parameters
From Date
To Date
GL Code (Must be Bank Related)

Data Elements
Elements
Description
Account No
Account Code from Transaction Detail
Account Name
Account Head from Chart of Account for the Account Code
Voucher Number
Voucher Number
Value Date
Particulars
Debit Amount
Credit Amount
Balance
Bank Balance
At the end of the day the Accounts department can print the Bank Book and tally with
the physical bank statements.
Report Layout
Bank Book
For the period of 01/04/2006 02/04/2006
Account No.: 1201001
Account Head: BNB Current A/c
Value Date
Voucher No.
01/04/2006
AAM\PV\0607\1
02/04/2006
AAM\RV\0607\2
Particulars
Opening
Balance
Pay to J D
Enterprise
Received from
Digital Shangrila
as an Earnest
Money Deposit
Amount Debit
25000.00
Amount Credit
Balance
15000.00 DR
5000.00
10000.00 DR
35000.00 DR
3.1.8.3 Journal Register

Description
This process is to generate daily journal
CAM SRS Ver 1.3
Page 100 of 139

Management
Central Accounts
Purpose
The purpose of this view/print journal transaction
Input Parameters
Date
Data Elements
Elements
Description
Voucher Number
Running serial number of the journal voucher
Voucher Date
Current of the voucher
Voucher Narration
User given voucher narration of voucher
GL code
General ledger code of each transaction
GL Head
General Ledger Head of each transaction
Particulars
Earning/Deduction Heads against each GL Code
Debit Amount
Transaction amount in debit side
Credit Amount
Transaction amount in credit side
Prepared by
Name of the user who prepared/run the process
Report Layout
Daily Journal for the 11/05/2006
Voucher
No.
Value
Date
GL Code
GL Head
Particulars
CAM/1
11/05/2006
4701001
CAM/2
11/05/2006
4701002
CAM/3
11/05/2006
4702001
CAM/4
11/05/2006
4704002
CAM/5
11/05/2006
1202001
CAM/6
11/05/2006
1202001
CAM/7
11/05/2006
1202001
CAM/8
11/05/2006
1302004
Salaries
Regular Staff
Salaries Wage
Worker
Cash Handling
Allowance
Provident
&
Pension Fund
Administrative
Expense Current
Account
Administrative
Expense Current
Account
Administrative
Expense Current
Account
Salary Advance
CAM/9
11/05/2006
1302009
Housing Loan
CAM/10
11/05/2006
2309006
CAM/11
11/05/2006
1202002
Salary Deposit
Account
Foreign
Exchange
Current Account
Total
CAM SRS Ver 1.3
Amount
Debit
Amount
Credit
Basic Pay
40000.00
0.00
Basic
25000.00
0.00
1000.00
0.00
10000.00
0.00
0.00
20000.00
Total GIS
0.00
4000.00
Total Vehicle Loan

Recovery
0.00
10000.00
Salary
Advance
Recovery
House
Loan
Recovery
Net Salary Credited
the month
Net Salary debited
the month
0.00
20000.00
0.00
22000.00
0.00
24000.00
24000.00
0.00
100000.00
100000.00
Cash
Handling
Allowances
Employers
PF
Contribution
Total GPF
Page 101 of 139

Management
Central Accounts
3.1.8.4 Currency-wise Journal Register

Description
This process is to generate Currency wise daily journal
Purpose
The purpose of this view/print Currency wise journal transaction
Input Parameters
Date
Data Elements
Elements
Description
Voucher Number
Voucher Date
Voucher Narration
GL code
GL Head
Particulars
Debit Amount
Credit Amount
Prepared by
Report Layout
Currency: 01, USD
Voucher
No.
Value
Date
GL Code
GL Head
Particulars
CAM/1
11/05/2006
4701001
CAM/2
11/05/2006
4701002
CAM/3
11/05/2006
4702001
CAM/4
11/05/2006
4704002
CAM/5
11/05/2006
1202001
CAM/6
11/05/2006
1202001
CAM/7
11/05/2006
1202001
CAM/8
11/05/2006
1302004
Salaries
Regular Staff
Salaries Wage
Worker
Cash Handling
Allowance
Provident
&
Pension Fund
Administrative
Expense Current
Account
Administrative
Expense Current
Account
Administrative
Expense Current
Account
Salary Advance
CAM/9
11/05/2006
1302009
Housing Loan
CAM/10
11/05/2006
2309006
CAM/11
11/05/2006
1202002
Salary Deposit
Account
Foreign
CAM SRS Ver 1.3
Amount
Debit
Amount
Credit
Basic Pay
40000.00
0.00
Basic
25000.00
0.00
1000.00
0.00
10000.00
0.00
0.00
20000.00
Total GIS
0.00
4000.00
Total Vehicle Loan

Recovery
0.00
10000.00
Salary
Advance
Recovery
House
Loan
Recovery
Net Salary Credited
the month
Net Salary debited
0.00
20000.00
0.00
22000.00
0.00
24000.00
Cash
Handling
Allowances
Employers
PF
Contribution
Total GPF
24000.00
0.00
Page 102 of 139

Management
Central Accounts
Exchange
Current Account
the month
Total
100000.00
100000.00
3.1.8.5 Certificate of Cash Balance

Description
This process is to generate the certificate of Cash balance
Purpose
The purpose of this report is to the see the certificate of cash balance for a day or period
Input Parameters
From Date
To Date
Data Elements
Elements
Description
Denomination
Denomination
Quantity
No. of Pieces
Value
Denomination * Quantity
Report Layout
Denomination
10
50
100

Certificate of Cash Balance
Pieces
Value
5
Nu. 50.00
10
Nu. 500.00
20
Nu. 2000.00
3.1.8.6 General Ledger

Description
This process is to generate the General Ledger
Purpose
The purpose of this report is to the see the GL head wise transactions for a day or period
Input Parameters
From Date
To Date
GL Head
Data Elements
Elements
Description
Value Date
CAM SRS Ver 1.3
Page 103 of 139

Management
Central Accounts
Voucher Number
Cheque/Draft No.
Particulars
Debit Amount
Credit Amount
Balance
Voucher Number
Cheque or Draft Number
Amount debited on the GL head
Amount credited on the GL head
balance of the account after transaction
Report Layout
General Ledger
For the period of 01/04/2006 02/04/2006
GL Code : 1201001
GL Head: BOB FOREX Current A/c
Value Date
Voucher No.
01/04/2006
CAM\CV\0607\1
02/04/2006
CAM\GV\0607\2
Cheque/Draft
No.
Particulars
Opening
Receipt
materials from
J D Enterprise
Account
Adjustment
Closing
Debit
Credit
Balance
1000.00 Dr
3000.00 Dr
2000.00
3500.00
500.00 Cr
500.00 Cr
3.1.8.7 Currency-wise General Ledger

Description
This process is to generate the Currency wise General Ledger
Purpose
The purpose of this report is to the see the Currency wise GL head wise transactions for
a day or period
Input Parameters
From Date
To Date
GL Head
Data Elements
Elements
Description
Value Date
Voucher Number
Voucher Number
Cheque/Draft No.
Cheque or Draft Number
Particulars
Debit Amount
Credit Amount
Amount credited on the GL head
Balance
Report Layout
CAM SRS Ver 1.3
Page 104 of 139

Management
Central Accounts

General Ledger
For the period of 01/04/2006 02/04/2006
Currency : 01, USD
GL Code : 1201001
GL Head: Cash in Hand USD
Value Date
Voucher No.
01/04/2006
CAM\CV\0607\1
02/04/2006
CAM\GV\0607\2
Cheque/Draft
No.
Particulars
Opening
Receipt
materials from
J D Enterprise
Account
Adjustment
Closing
Debit
Credit
Balance
1000.00 Dr
3000.00 Dr
2000.00
3500.00
500.00 Cr
500.00 Cr
3.1.8.8 Sub-Ledger
Description
This process is to generate the Sub Ledger Report
Purpose
The purpose of this report is to the see the SL head wise transaction details under a
particular GL Head for a day or period
Input Parameters
From Date
To Date
GL Head
SL Head
Data Elements
Elements
Description
Value Date
Voucher Number
Voucher Number
Particulars
Debit Amount
Amount debited on the SL head
Credit Amount
Amount credited on the SL head
Balance
Report Layout
Sub Ledger
For the period of 01/04/2006 02/04/2006
GL Code and Description: 2308002, Sundry Creditor
Party Code & Name: JD001, J D Enterprise
CAM SRS Ver 1.3
Page 105 of 139

Management
Central Accounts
Value Date
Voucher No.
01/04/2006
CAM\CV\0607\1
02/04/2006
CAM\PV\0607\2
Particulars
Opening
Receipt
materials from
J D Enterprise
Account
Adjustment
Closing
Debit
Credit
2000.00
2000.00
Balance
1000.00 Dr
1000.00 Cr
1000.00 Dr
1000.00 Cr
3.1.8.9 Trial Balance

Description
This process is to generate the Trial Balance.
Purpose
The purpose of this report is to the see the Trial Balance for the specified period.
Input Parameters
Financial Year
From Date
To Date
Data Elements
Elements
Description
Account Name
Account Head from Chart of Account for the Account
Code
Opening Balance Debit Amount Amount debited on the GL head
Opening
Balance
Credit Amount credited on the GL head
Amount
Current Debit Amount
Amount debited on the GL head for current month
Current Credit Amount
Amount credited on the GL head for current
Closing Balance Debit Amount
Closing Balance Credit Amount Amount credited on the GL head
Total
Total of debit amount and credit amount
Report Layout
Trial Balance
of the financial year 2005-2006
For the Period of 01/04/2006 30/04/2006
GL Code
1202002
4101001
GL Head
ADMINISTRATIVE
EXPENSE
ACCOUNT
Printing
&
Stationeries
Total
CAM SRS Ver 1.3
Opening
Current
Closing
Debit
15000.00
Credit
0.00
Debit
0.00
Credit
12000.00
Debit
3000.00
Credit
0.00
0.00
0.00
12000.00
0.00
12000.00
0.00
15000.00
0.00
12000.00
12000.00
15000.00
0.00
Page 106 of 139

Management
3.1.8.10
Central Accounts
Currency-wise Trial Balance
Description
This process is to generate the Currency wise Trial Balance.
Purpose
The purpose of this report is to the see the Currency wise Trial Balance for the specified
period.
Input Parameters
Financial Year
From Date
To Date
Data Elements
Elements
Description
Account Name
Code
Opening
Balance
Amount
Total
Report Layout
Trial Balance
For the Period of 01/04/2006 30/04/2006
Currency: 01, USD
GL Code
1202002
4101001
GL Head
ADMINISTRATIVE
EXPENSE
ACCOUNT
Printing
&
Stationeries
Total
Opening
Current
Closing
Debit
15000.00
Credit
0.00
Debit
0.00
Credit
12000.00
Debit
3000.00
Credit
0.00
0.00
0.00
12000.00
0.00
12000.00
0.00
15000.00
0.00
12000.00
12000.00
15000.00
0.00
3.1.8.11Income and Expenditure Statement

Description
This process is to generate Income and Expenditure Statement
CAM SRS Ver 1.3
Page 107 of 139

Management
Central Accounts
Purpose
The purpose of this report is to the see the Income and Expenditure Statement for a
financial year
Input Parameters
Financial Year
Data Elements
Elements
Description
GL Group Head
General Ledger Group Head
GL Sub Group Head
General Ledger Sub Group Head
Schedule No.
Schedule Number
Current Fin Year Amount
Summation of Current Fin Year against the GL Sub Group
Previous Fin Year Amount Summation of Previous Fin Year against the GL Sub Group
Report Layout
Income & Expenditure Statement
Financial Year: 2005-2006
Particulars
Income
Interest Income
Interest Expenses
Net Interest Income
Total Operating
Income
Expenses
Printing & Publication
Power & Water
Total Operating
Expenses
Net Income
Prior Period
Adjustment
Surplus Payable to
Government
3.1.8.12
June 30, 2006
(Amount in Nu.)
June 30, 2005
01
02
5000.00
6000.00
11000.00
11000.00
4000.00
5000.00
9000.00
9000.00
04
05
3000.00
3500.00
6500.00
2500.00
3000.00
5500.00
4500.00
500.00
3500.00
400.00
4000.00
3100.00
Schedule
Schedules of Income and Expenditure Statement
Description
This process is to generate Schedule to the Income and Expenditure Account
Purpose
The purpose of this report is to the see the schedule to the Income and Expenditure
Account for a financial year
Input Parameters
Financial Year
CAM SRS Ver 1.3
Page 108 of 139

Management
Central Accounts
Data Elements
Elements
Description
Schedule No.
Schedule Number
GL Sub Group Head
GL Head
General Ledger Head
Report Layout
Schedule to the Income & Expenditure Account
Schedule No.
01
Particulars
Interest Income
Interest on Foreign
Investment
Interest on Staff Loans
02
Interest Expenses
RMA Bills
Other Deposits
3.1.8.13
June 2006
5000.00
(Amount in Nu.)
June 2005
4000.00
2000.00
1500.00
3000.00
2500.00
6000.00
5000.00
3500.00
2500.00
3000.00
2000.00
Balance Sheet
Description
This process is to generate Balance Sheet
Purpose
financial year
Input Parameters
Financial Year
Data Elements
Elements
Description
GL Group Head
GL Sub Group Head
Schedule No.
Schedule Number
Report Layout
CAM SRS Ver 1.3
Page 109 of 139

Management
Central Accounts

Balance Sheet
Particulars
Asset
Interest Income
Interest Expenses
Total Asset
Liability
Power & Water
Total Liability
3.1.8.14
June 30, 2006
(Amount in Nu.)
June 30, 2005
01
02
5000.00
6000.00
11000.00
4000.00
5000.00
9000.00
04
05
3000.00
3500.00
6500.00
2500.00
3000.00
5500.00
Schedule
Schedules of Balance Sheet
Description
This process is to generate Schedule to the Income and Expenditure Account
Purpose
The purpose of this report is to the see the schedule to the Income and Expenditure
Account for a financial year
Input Parameters
Financial Year
Data Elements
Elements
Description
Schedule No.
Schedule Number
GL Sub Group Head
GL Head
General Ledger Head
Report Layout
Schedule of Balance Sheet
Schedule No.
01
Particulars
Aseet
Interest on Foreign
Investment
Interest on Staff Loans
02
Liability
RMA Bills
Other Deposits
CAM SRS Ver 1.3
June 2006
5000.00
(Amount in Nu.)
June 2005
4000.00
2000.00
1500.00
3000.00
2500.00
6000.00
5000.00
3500.00
2500.00
3000.00
2000.00
Page 110 of 139

Management
3.1.8.15
Central Accounts
Monthly Statement: Domestic Commercial Banks
Description
This process is to generate monthly statement for domestic commercial banks.
Purpose
The purpose of this view/print monthly statement for domestic commercial banks.
Input Parameters
GL Head
Month
Year
Report Layout

Banking Division
MONTHLY STATEMENT OF DOMESTIC COMMERCIAL BANK
FROM
Post Box No.:154
Thimphu Bhutan
Tel No. :22540, 23111,23112
Telex No.:206 RMATPU BT
Fax No.:22847
TO
The Managing Director
BOB Thimphu
Thimphu,
Statement from 01/01/2007 to 31/01/2007

A/C No : 1202009
A/C Name : BOB FOREX CURRENT ACCOUNT
Date
Particulars
Reference
Transaction
Debit
Balance
Credit
Opening Balance
01/01/2007
usd rel for ida loan #

3310
01/01/2007
0.00 DR
1,912,291.00
0.00
1,912,291.00 DR
Remitted for adb loan

# 3915 dated
dec.4,2006
488,897.24
0.00
2,401,188.24 DR
01/01/2007
Remitted for adb loan

#@ 3911
4,913,797.63
0.00
7,314,985.87 DR
01/01/2007
Remitted for ida loan

# 3309
2,058,216.00
0.00
9,373,201.87 DR
01/01/2007
Remitted for Noredea
368,889.74
0.00
9,742,091.61 DR
9,742,091.61
0.00
Total
3.1.8.16
Monthly Statement: Government Agencies
Description
This process is to generate monthly statement for government agencies.
Purpose
The purpose of this view/print monthly statement for government agencies.
Input Parameters
CAM SRS Ver 1.3
Page 111 of 139

Management
Central Accounts
GL Head
Month
Year
Report Layout

Banking Division
MONTHLY STATEMENT OF GOVERNMENT AGENCIES
Statement from 01/01/2007 to 31/01/2007
A/C No : 1202009
A/C Name : BOB FOREX CURRENT ACCOUNT
Date
Particulars
Reference
Transaction
Debit
Balance
Credit
Opening Balance
0.00 DR
01/01/2007
usd rel for ida loan #

3310
1,912,291.00
0.00
1,912,291.00 DR
01/01/2007
remitted for adb loan

# 3915 dated
dec.4,2006
488,897.24
0.00
2,401,188.24 DR
01/01/2007
remitted for adb loan

#@ 3911
4,913,797.63
0.00
7,314,985.87 DR
01/01/2007
remitted for ida loan #

3309
2,058,216.00
0.00
9,373,201.87 DR
01/01/2007
remitted for Noredea
368,889.74
0.00
9,742,091.61 DR
9,742,091.61
0.00
Total
3.1.8.17
Salary Journal Register
Description
This process is to generate monthly salary journal against calculated payroll.
Purpose
The purpose of this view/print salary journal transaction
Input Parameters
Date
Data Elements
Elements
Description
Year & Month
Processing Year and Month
Voucher Number
Voucher Date
Voucher Narration
GL code
GL Head
Particulars
Debit Amount
Credit Amount
Prepared by
CAM SRS Ver 1.3
Page 112 of 139

Management
Central Accounts
Report Layout
Salary Journal for the month of May2006-05-23
GL Code
GL Head
Particulars
4701001
Salaries Regular
Staff
Salaries Wage
Worker
Cash
Handling
Allowance
Provident & Pension
Fund
Administrative
Expense
Current
Account
Administrative
Expense
Current
Account
Administrative
Expense
Current
Account
Salary Advance
Housing Loan
Salary
Deposit
Account
Foreign
Exchange
Current Account
4701002
4702001
4704002
1202001
1202001
1202001
1302004
1302009
2309006
1202002
Amount
Debit
Amount
Credit
Basic Pay
40000.00
0.00
Basic
25000.00
0.00
Cash Handling Allowances
1000.00
0.00
Employers PF Contribution
10000.00
0.00
Total GPF
0.00
20000.00
Total GIS
0.00
4000.00
Total Vehicle Loan Recovery
0.00
10000.00
Salary Advance Recovery

House Loan Recovery
Net Salary Credited the
month
Net Salary debited the
month
0.00
0.00
0.00
20000.00
22000.00
24000.00
24000.00
0.00
100000.00
100000.00
Total
3.1.8.18
Salary Account Balance Statement
Description
This process is to generate monthly salary journal against calculated payroll.
Purpose
The purpose of this view/print salary journal transaction
Input Parameters
Date
Data Elements
Elements
Description
Year & Month
Processing Year and Month
Voucher Number
Voucher Date
Voucher Narration
GL code
GL Head
Particulars
Debit Amount
Credit Amount
Prepared by
CAM SRS Ver 1.3
Page 113 of 139

Management
Central Accounts
Report Layout
Salary Journal for the month of May2006-05-23
GL Code
GL Head
Particulars
4701001
Salaries Regular
Staff
Salaries Wage
Worker
4701002
Amount
Debit
Amount
Credit
Deposited
40000.00
0.00
Deposited
25000.00
0.00
100000.00
100000.00
Total
3.1.8.19
Voucher Printing
Description
This process is also to generate the one or multiple Voucher(s) against the selection
criteria
Purpose
The purpose of this report is to View and Print the vouchers depending on the selection
criteria
Input Parameters
From Date
To Date
Voucher Type
Document Type
Data Elements
Elements
Description
Voucher Type
Type of the Voucher
Voucher Number
Voucher Number
Voucher Date
Transaction Date
Value Date
Voucher Preparation Date
Document Type
Type of the Document
Document No
Document Number
Amount
Amount of the Voucher
External Reference No.
Division
Name of the Division
Any Reasons for Rejection
Particulars
Narration of the vouchers
Transaction Mode
Mode of the Transaction
GL Code
General Ledger Code
GL Name
General Ledger Name
Bank Account No.
SL Type
Sub Ledger Type
SL Code
Sub Ledger Code
SL Name
Sub Ledger Name
Debit
Amount Debited
CAM SRS Ver 1.3
Page 114 of 139

Management
Credit
Reference No.
Note
Prepared by
Verified by
Rejected by
Approved by
Central Accounts
Amount Credited
Remarks of the each transaction row
Name of the person who will prepare the voucher
Name of the person who will verify the voucher
Name of the person who will reject the voucher
Name of the person who will authorise the voucher
Report Layout
Voucher Detail Report
For the period of 01/04/2006 02/04/2006
Voucher Type : Credit Voucher
Voucher Number: AAM\CV\0607\1
Voucher Date
: 01/07/2006
Value Date
: 01/07/2006
Amount
: 5000.00
External Reference:
Division
: ITD
Document Type : Purchase Order

Document No. : RMA\PO\0506\59
Particulars: Received Materials from J D Enterprise against the PO No.: RMA\PO\0506\59
dated 10/06/2006
Transaction
Mode
Other
Other
GL Code
&
G L Name
1101010
Printing &
Stationeries
2010203
Sundry
Creditors
Prepared By
3.1.8.20
Bank A/c No.

&
SL Type
SL Code
&
SL Name
Debit
Credit
Reference
No
Note
5000.00
Party
Verified By
J001
JD
Enterprise
Rejected By
5000.00
Authorised By
List of Vouchers
Description
This process is to generate List of Vouchers
Purpose
or period on voucher type
Input Parameters
From Date
To Date
Voucher Type
Data Elements
CAM SRS Ver 1.3
Page 115 of 139

Management
Central Accounts

Elements
Description
Voucher Number
Voucher Number of the selected criteria
Value Date
Date of the line transaction against the voucher
GL Code
General Ledger Code of the voucher
GL Head
General Ledger Head against the GL Code
Bank A/c No.
Bank Account Number (if any) of the voucher
Reference No.
Cheque Number (Applicable for Bank Payment)
Amount Debit
Amount Credit
Particulars
Narration of the Transaction
Status
Status of the Voucher (It may be prepared, verified,
approved etc.)
Total No. of Voucher
Total number of vouchers
Prepared by
Name of the person who prepared the vouchers
Checked by
Name of the person who checked the vouchers
Certified by
Name of the person who certified the voucher
At the end of the day, Accounts section can print the same for rechecking the transactions for
that day. The process for List of Vouchers printing and checking will be as follows:
i)
ii)
iii)
iv)
v)
vi)
The user who has the rights for the same will print the report
Once the report is printed, for the individual transactions appearing in that report the
Prepared By will be recorded as the user id of the user who is printing
Next time when any authorized user see the report it will show the status as
Prepared and pending for Checking
At this stage authorized users can check the report for correctness and mark it as
Checked. The Id of the user will be recorded as Checked By
The status of the report at this stage will be Checked and Pending for Certification
The Certifying authority will further check the report and mark it as Certified. The
user id of the certifying authority will be recorded as Certified By
Report Layout
For the period of 01/04/2006 02/04/2006
List of Vouchers
Run Date: 02/04/2006
Voucher No.
Value
Date
GL
Code
GL Head
AAM\PV\0506\1
01/04/200
6
101010
1
401010
1
101010
2
Cash
in
Hand
Printing &
Stationeries
Bhutan
National
Bank
AAM\PV\0506\2
02/04/200
6
CAM SRS Ver 1.3
Bank
Accoun
t
Reference
No.
Amount
Debit
Amount
Credit
Particulars
Status
5000.00
Pay to J D
Enterprise
Authorized
15000.0
0
Pay
to
Digital
Shangrila
for
supplying
the
Database
Server
Prepared
5000.00
256741
700156
Page 116 of 139

Management
Central Accounts
102021
0
Computer &
Accessories
15000.0
0
Total Vouchers: 2
Prepared By
3.1.8.21
Checked By
Certified By
Denomination Summary
Description
This process is to generate Denomination Summary
Purpose
The purpose of this report is to see the denomination wise cash transaction for a day
only
Input Parameters
Date

Data Elements
Elements
Description
Value Date
Particulars
Denomination Nu. 1
No. of pieces on Nu. 1 for each transaction
Denomination Nu. 2
Denomination Nu. 5
Denomination Nu. 10
Denomination Nu. 20
Denomination Nu. 50
Denomination Nu. 100
Denomination Nu. 500 No. of pieces on Nu. 500 for each transaction
Value
Total Value of Each Transaction
Balance
Balance (on Value) after each transaction
Report Layout
Denomination Summary
As of: 01/04/2006
Value Date
Particulars
Denomination
1
01/04/2006
01/04/2006
Tour
Advance
Roshan
Sharma
Receipt
from
CAM SRS Ver 1.3
10
20
50
Value
100
500
-3
100
100
10
Balance
1000
-3
3150
3150 CR
10
21000
17850 DR
Page 117 of 139

Management
Central Accounts
Tender
Sale
Document
Total
100
3.1.8.22
97
10
Denomination Details
Description
This process is to generate Denomination Details
Purpose
The purpose of this report is to see the denomination wise cash transaction for a day or
period
Input Parameters
From Date
To Date

Data Elements
Elements
Description
Value Date
Particulars
Denomination Nu. 1
Denomination Nu. 2
Denomination Nu. 5
Denomination Nu. 10
Denomination Nu. 20
Denomination Nu. 50
Denomination Nu. 100
Value
Total Value of Each Transaction
Balance
Balance (on Value) after each transaction
Report Layout
Denomination Details
For the period of: 01/04/2006 02/04/2006
Value Date
Particulars
Denomination
1
01/04/2006
02/04/2006
Tour
Advance
Roshan
Sharma
Receipt
from
CAM SRS Ver 1.3
10
20
50
Value
100
500
-3
100
100
10
Balance
1000
-3
3150
3150 CR
10
21000
17850 DR
Page 118 of 139

Management
Central Accounts
Tender
Sale
Document
Total
100
3.1.8.23
97
10
Bill Calendar
Description
This process is to generate report of Bill Calendar.
Purpose
The purpose of this report is to view and print the Bill Calendar.
Input Parameters
Year
Data Elements
This report will contain the following data elements
Elements
Bill No.
Auction Date
Settlement Date
Maturity Date
Total Amount
3.1.8.24
Description
Details of Sale
Description
This process is to generate report of Details on the sale of RMA Bills.
Purpose
The purpose of this report is to view and print the Details on the sale of RMA Bills.
Input Parameters
From Date, To Date
Data Elements
Elements
Bill No.
No. of Days
Amount of Bills sold
Details on sale of Bills
BNB Bid
BNB Sold
BOB Bid
BNB Sold
CAM SRS Ver 1.3
Description
Number of Days
Page 119 of 139

Management
Central Accounts
Others Bid
Others Sold
Rate of discount
3.1.8.25
Details of Outstanding Amounts
Description
This process is to generate report of Details on outstanding amount of RMA Bills.
Purpose
The purpose of this report is to view and print the Details on outstanding amount of RMA Bills.
Input Parameters
From Date, To Date
Data Elements
Elements
Bill No.
No. of Days
Amount of Bills
Rate of Interest
Details amount of Bills outstanding
Total
BOB
BNB
Others
3.1.8.26
Description
Number of Days
Prepaid Interest Expenses
Description
This process is to generate report of Prepaid Interest Expenses on RMA Discount Bills.
Purpose
The purpose of this report is to view and print the Prepaid Interest Expenses on RMA Discount
Bills.
Input Parameters
Date
Data Elements
Elements
Sl. No.
Bill No.
Terms
CAM SRS Ver 1.3
Description
Serial Number
Bill Number
Period of Bill
Page 120 of 139

Management
Central Accounts
Total Discount Paid

Days
Discount Expenses
Prepaid Discount
Total
3.1.8.27
Total discount for the period

Days from issued date/total days
Discount amount for days
Remaining discount
Nu Bank Statement
Description
This process is to generate the reports for Bank Statement
Purpose
The purpose of this report is to see the entered bank statement against a particular Bank
Input Parameters
Bank Statement Date
Bank Account Number
Data Elements
Elements
Description
Opening Balance
Opening Balance of the Statement Date
Date
Bank Statement Date
Particulars
Reference
Cheque/Draft/Pay Order Number
Amount Dr
Amount Debit
Amount Cr
Amount Credit
Closing Balance
Closing Balance of the bank statement Date
Report Layout
Bank of Bhutan
Bank Statement
Bank Account No.:- 24513
For 07/06/2006
Date
07/06/2006
07/06/2006
3.1.8.28
Particulars
ABCD
XYZ
Reference No.
BOB11
1234
Opening Balance: 0.00

Amount
Debit
Credit
10000.00
20000.00
Closing Balance
30000.00
Nu Bank Reconciliation
Description
This process is to generate reports for Reconciliation Register
Purpose
The purpose of this report is to see the matching/mismatching Record listing for RMA
against a particular Bank
CAM SRS Ver 1.3
Page 121 of 139

Management
Central Accounts
Input Parameters
Enter the Reconciliation Date
Bank Account Number
Data Elements
Elements
Description
RMA Date
Date of transaction Ledger
RMA - Debit Amount
Amount debit - Ledger
RMA - Credit Amount
Amount Credited Ledger
RMA - Reference
Cheque / Draft No. Ledger
RMA - Recon Date
Reconciliation Date
Bank Date
Statement Date - Bank Statement
Bank Debit Amount
Amount Debit Bank Statement
Bank Credit Amount
Amount Credit Bank Statement
Bank - Reference
Cheque / Draft No. Bank Statement
Bank - Recon Date
Reconciliation Date
Report Layout
Reconciliation Register
Bank A/c No.:24153
As on 30/04/2006
RMA
Date
Debit
07/06/200
6
07/06/200
6
30000
3.1.8.29
Credit
Bank
Reference
BOB11
20000
12345
Recon.
Date
12/06/200
6
12/06/200
6
Date
07/06/200
6
07/06/200
6
Debit
Credit
300000
20000
Reference
BOB11
Recon.
Date
12/06/2006
12345
12/06/2006
Nu Daily Reconciliation Statement
Description
This process is to generate reports for Daily Reconciliation Statements
Purpose
The purpose of this report is to see the daily ledger entries which are not responded by
RMA vis--vis which are not responded by a particular bank
Input Parameters
Enter Reconciliation Date
Bank Account
Data Elements
Elements
Description
Date
Date of transaction
Ledger Balance
Balance as per RMAs Ledger
Debit Amount (not responded by RMA)
Amount debited
CAM SRS Ver 1.3
Page 122 of 139

Management
Central Accounts
Credit Amount (not responded by RMA)

Debit Amount (not responded by Bank)
Credit Amount (not responded by Bank)
Daily Bank Balance
Amount Credited
Amount debited
Amount Credited
Balance as per Bank
Report Layout
Daily Reconciliation Statement
Bank A/c No.: 24153
As on 07/06/2006
Date
Ledger Balance
07/06/2006
07/06/2006
07/06/2006
3.1.8.30
56800.00 DR
56800.00 DR
58800.00 DR
Not Responded By RMA

Debit
Credit
0.00
2000.00
Not Responded by
Bank
Debit
Credit
0.00
100.00
Daily Bank Balance

58900.00 CR
58900.00 CR
58800.00 CR
Nu Monthly Reconciliation Statement
Description
This process is to generate reports for Monthly Reconciliation Statements
Purpose
The purpose of this report is to see the ledger entries for a month which are not
responded by RMA vis--vis which are not responded by a particular bank
Input Parameters
Financial Year
Month
Bank Account
Data Elements
Elements
Description
Reconciliation Date
Date of Reconciliation
Ledger Balance
Bank Balance
Balance as per Bank Reconciliation
Amount debited
Amount Credited
Amount debited
Amount Credited
Report Layout
Monthly Reconciliation Statement
As on 30-Jun-2006
CAM SRS Ver 1.3
Page 123 of 139

Management
Central Accounts
Balance as per Bank: 52050.00 CR

Date
07/06/2006
12/06/2006
Total
Bank Dr
0.00
16000.00
16000.00
Bank Cr
100.00
0.00
100.00
Bank Dr
0.00
0.00
0.00
Bank Cr
2000.00
2000.00
4000.00
Closing Balance as per Bank: 67950.00 CR

Balance as per Ledger: 68050.00 DR
Date
07/06/2006
11/06/2006
Total
Closing Balance as per Ledger: 72050.00 DR
3.1.8.31
FC Bank Statement
Description
This process is to generate the reports for Bank Statement
Purpose
The purpose of this report is to see the entered bank statement against a particular Bank
Input Parameters
Bank Statement Date
Bank Account Number
Data Elements
Elements
Description
Opening Balance
Opening Balance of the Statement Date
Date
Bank Statement Date
Particulars
Reference
Cheque/Draft/Pay Order Number
Amount Dr
Amount Debit
Amount Cr
Amount Credit
Closing Balance
Closing Balance of the bank statement Date
Report Layout
Bank of Bhutan
FC Bank Statement
Bank Account No.:- 24513
For 07/06/2006
Date
07/06/2006
07/06/2006
CAM SRS Ver 1.3
Particulars
ABCD
XYZ
Reference No.
BOB11
1234
Opening Balance: 0.00

Amount
Debit
Credit
10000.00
20000.00
Closing Balance
30000.00
Page 124 of 139

Management
3.1.8.32
Central Accounts
FC Bank Reconciliation
Description
This process is to generate reports for Reconciliation Register
Purpose
The purpose of this report is to see the matching/mismatching Record listing for RMA
against a particular Bank
Input Parameters
Enter the Reconciliation Date
Bank Account Number
Data Elements
Elements
Description
RMA Date
Date of transaction Ledger
RMA - Debit Amount
Amount debit - Ledger
RMA - Credit Amount
Amount Credited Ledger
RMA - Reference
Cheque / Draft No. Ledger
RMA - Recon Date
Reconciliation Date
Bank Date
Statement Date - Bank Statement
Bank Debit Amount
Amount Debit Bank Statement
Bank Credit Amount
Amount Credit Bank Statement
Bank - Reference
Cheque / Draft No. Bank Statement
Bank - Recon Date
Reconciliation Date
Report Layout
FC Reconciliation Register
Bank A/c No.:24153
As on 30/04/2006
RMA
Date
Debit
07/06/200
6
07/06/200
6
30000
3.1.8.33
Credit
Bank
Reference
BOB11
20000
12345
Recon.
Date
12/06/200
6
12/06/200
6
Date
07/06/200
6
07/06/200
6
Debit
Credit
300000
20000
Reference
BOB11
Recon.
Date
12/06/2006
12345
12/06/2006
FC Daily Reconciliation Statement
Description
This process is to generate reports for Daily Reconciliation Statements
Purpose
The purpose of this report is to see the daily ledger entries which are not responded by
RMA vis--vis which are not responded by a particular bank
Input Parameters
CAM SRS Ver 1.3
Page 125 of 139

Management
Central Accounts
Enter Reconciliation Date

Bank Account
Data Elements
Elements
Description
Date
Date of transaction
Ledger Balance
Amount debited
Amount Credited
Amount debited
Amount Credited
Daily Bank Balance
Balance as per Bank
Report Layout
FC Daily Reconciliation Statement
Bank A/c No.: 24153
As on 07/06/2006
Date
07/06/2006
07/06/2006
07/06/2006
3.1.8.34
Ledger Balance
56800.00 DR
56800.00 DR
58800.00 DR
Not Responded By RMA

Debit
Credit
0.00
2000.00
Not Responded by
Bank
Debit
Credit
0.00
100.00
Daily Bank Balance

58900.00 CR
58900.00 CR
58800.00 CR
FC Monthly Reconciliation Statement
Description
This process is to generate reports for Monthly Reconciliation Statements
Purpose
The purpose of this report is to see the ledger entries for a month which are not
responded by RMA vis--vis which are not responded by a particular bank
Input Parameters
Financial Year
Month
Bank Account
Data Elements
Elements
Description
Reconciliation Date
Date of Reconciliation
Ledger Balance
Bank Balance
Balance as per Bank Reconciliation
Amount debited
Amount Credited
CAM SRS Ver 1.3
Page 126 of 139

Management
Central Accounts

Amount debited
Amount Credited
Report Layout
FC Monthly Reconciliation Statement
As on 30-Jun-2006
Balance as per Bank: 52050.00 CR
Date
07/06/2006
12/06/2006
Total
Bank Dr
0.00
16000.00
16000.00
Bank Cr
100.00
0.00
100.00
Bank Dr
0.00
0.00
0.00
Bank Cr
2000.00
2000.00
4000.00
Closing Balance as per Bank: 67950.00 CR

Balance as per Ledger: 68050.00 DR
Date
07/06/2006
11/06/2006
Total
Closing Balance as per Ledger: 72050.00 DR
3.1.8.35
Nu Not Responded by RMA
Description
This process is to generate reports for Monthly transaction not responded by RMA
Purpose
The purpose of this report is to see the bank entries for a month which are not
responded by RMA for a particular bank
Input Parameters
As on Date
Bank Account Number
Data Elements
Elements
Balance as per Bank
Date
Reference
Debit Amount
Credit Amount
Description
Balance as per bank
Date of transaction
Cheque/Draft/Pay Order/Letter No.
Amount debited
Amount Credited
Report Layout
Bank of Bhutan Misc. Account
Bank A/c No.:24153
Reconciliation Statement as on 07/06/2006
CAM SRS Ver 1.3
Page 127 of 139

Management
Central Accounts
Balance as per Bank Statement: 58090.00

Bank Entry Not Responded by RMA
Date
Reference No.
07/06/2006
Qqqqq
Total
3.1.8.36
Debit
Credit
0.00
0.00
2000.00
2000.00
Nu Not Responded by Bank
Description
This process is to generate reports for Monthly transaction not responded by Bank
Purpose
The purpose of this report is to see the RMA entries for a month which are not
responded by a particular bank
Input Parameters
As on Date
Bank Account Number
Data Elements
Elements
Balance As per Ledger
Date
Reference
Debit Amount
Credit Amount
Description
Balance as per RMA ledger
Date of Debit transaction
Amount debited
Amount Credited
Report Layout
Bank A/c No.:24153
Balance as per Ledger: 68050.00
RMA Entry Not Responded by Bank
Date
Reference No.
07/06/2006
1234
Total
3.1.8.37
Debit
Credit
0.00
0.00
100.00
100.00
FC Not Responded by RMA
Description
CAM SRS Ver 1.3
Page 128 of 139

Management
Central Accounts
This process is to generate reports for Monthly transaction not responded by RMA
Purpose
The purpose of this report is to see the bank entries for a month which are not
responded by RMA for a particular bank
Input Parameters
As on Date
Bank Account Number
Data Elements
Elements
Balance as per Bank
Date
Reference
Debit Amount
Credit Amount
Description
Balance as per bank
Date of transaction
Amount debited
Amount Credited
Report Layout
Bank A/c No.:24153
FC Reconciliation Statement as on 07/06/2006
Balance as per Bank Statement: 58090.00
Bank Entry Not Responded by RMA
Date
Reference No.
07/06/2006
Qqqqq
Total
3.1.8.38
Debit
Credit
0.00
0.00
2000.00
2000.00
FC Not Responded by Bank
Description
This process is to generate reports for Monthly transaction not responded by Bank
Purpose
The purpose of this report is to see the RMA entries for a month which are not
responded by a particular bank
Input Parameters
As on Date
Bank Account Number
Data Elements
CAM SRS Ver 1.3
Page 129 of 139

Management
Central Accounts
Elements
Balance As per Ledger
Date
Reference
Debit Amount
Credit Amount
Description
Balance as per RMA ledger
Date of Debit transaction
Amount debited
Amount Credited
Report Layout
Bank A/c No.:24153
Balance as per Ledger: 68050.00
RMA Entry Not Responded by Bank
Date
Reference No.
07/06/2006
1234
Debit
Credit
0.00
0.00
100.00
100.00
Total
3.1.8.39
Year End Journal Statement
Description
This process is to generate daily journal
Purpose
The purpose of this view/print journal transaction
Input Parameters
Date
Data Elements
Elements
Description
Voucher Number
Voucher Date
Voucher Narration
GL code
GL Head
Particulars
Debit Amount
Credit Amount
Prepared by
Report Layout
Voucher
Value
CAM SRS Ver 1.3
GL Code
GL Head
Particulars
Amount
Amount
Page 130 of 139

Management
Central Accounts
No.
Date
AAM/1
11/05/2006
4701001
AAM/2
11/05/2006
4701002
AAM/3
11/05/2006
4702001
AAM/4
11/05/2006
4704002
AAM/5
11/05/2006
1202001
AAM/6
11/05/2006
1202001
AAM/7
11/05/2006
1202001
AAM/8
11/05/2006
1302004
Salaries
Regular Staff
Salaries Wage
Worker
Cash Handling
Allowance
Provident
&
Pension Fund
Administrative
Expense Current
Account
Administrative
Expense Current
Account
Administrative
Expense Current
Account
Salary Advance
AAM/9
11/05/2006
1302009
Housing Loan
AAM/10
11/05/2006
2309006
AAM/11
11/05/2006
1202002
Salary Deposit
Account
Foreign
Exchange
Current Account
Total
3.1.8.40
Debit
Credit
Basic Pay
40000.00
0.00
Basic
25000.00
0.00
1000.00
0.00
10000.00
0.00
0.00
20000.00
Total GIS
0.00
4000.00
Total Vehicle Loan

Recovery
0.00
10000.00
Salary
Advance
Recovery
House
Loan
Recovery
Net Salary Credited
the month
Net Salary debited
the month
0.00
20000.00
0.00
22000.00
0.00
24000.00
24000.00
0.00
100000.00
100000.00
Cash
Handling
Allowances
Employers
PF
Contribution
Total GPF
Year End Trial Balance
Description
This process is to generate the Trial Balance.
Purpose
The purpose of this report is to the see the Trial Balance for the specified period.
Input Parameters
Financial Year
From Date
To Date
Data Elements
Elements
Description
Account Name
Code
Opening
Balance
Amount
Total
CAM SRS Ver 1.3
Page 131 of 139

Management
Central Accounts
Report Layout
Trial Balance
For the Period of 01/04/2006 30/04/2006
GL Code
1202002
4101001
GL Head
ADMINISTRATIVE
EXPENSE
ACCOUNT
Printing
&
Stationeries
Total
3.1.8.41
Opening
Current
Closing
Debit
15000.00
Credit
0.00
Debit
0.00
Credit
12000.00
Debit
3000.00
Credit
0.00
0.00
0.00
12000.00
0.00
12000.00
0.00
15000.00
0.00
12000.00
12000.00
15000.00
0.00
Year End Income & Expenditure Statement
Description
This process is to generate Income and Expenditure Statement
Purpose
financial year
Input Parameters
Financial Year
Data Elements
Elements
Description
GL Group Head
GL Sub Group Head
Schedule No.
Schedule Number
Report Layout
Income & Expenditure Statement
Particulars
Income
Interest Income
Interest Expenses
Net Interest Income
Total Operating
Income
Expenses
Power & Water
CAM SRS Ver 1.3
June 30, 2006
(Amount in Nu.)
June 30, 2005
01
02
5000.00
6000.00
11000.00
11000.00
4000.00
5000.00
9000.00
9000.00
04
05
3000.00
3500.00
2500.00
3000.00
Schedule
Page 132 of 139

Management
Central Accounts
Total Operating
Expenses
Net Income
Prior Period
Adjustment
Surplus Payable to
Government
3.1.8.42
6500.00
5500.00
4500.00
500.00
3500.00
400.00
4000.00
3100.00
Year End Balance Sheet
Description
This process is to generate Balance Sheet
Purpose
financial year
Input Parameters
Financial Year
Data Elements
Elements
Description
GL Group Head
GL Sub Group Head
Schedule No.
Schedule Number
Report Layout
Balance Sheet
Particulars
Asset
Interest Income
Interest Expenses
Total Asset
Liability
Power & Water
Total Liability
CAM SRS Ver 1.3
June 30, 2006
(Amount in Nu.)
June 30, 2005
01
02
5000.00
6000.00
11000.00
4000.00
5000.00
9000.00
04
05
3000.00
3500.00
6500.00
2500.00
3000.00
5500.00
Schedule
Page 133 of 139

Management
Central Accounts
4 Interface Requirements
4.1 GENERAL
The CAM system interacts with all other modules of ICBS. In most of the interactions with other
modules, information flows both ways with the CAM system but along with the AAM it can also
be used as a stand-alone system.
4.2 INTERACTION WITH OTHER MODULES

The following are the details of the interaction between AAMS and other modules of ICBS
4.2.1 Interaction with FOREX Operations Module

The FxRMD is the authority that can authorize all types of foreign exchange payments, either
government or public in general, for which the actual payments will be routed through the
concerned commercial banks. However, the Forex payments pertaining to the Debt Service
payments, Diplomatic releases, VIP payments, and other special transfers on the instruction of
Government are routed through the Banking Division of the RMA.
Following are some of the steps required to receive Forex Release Authorization Letter online,
input additional information and accordingly update banking accounts and generate SWIFT
advice.
a. The FxRMD shall first receive the release order or payments instruction from the respective
authorized agency or Government and after processing it in their Foreign Exchange Release
Authorization Format; shall pass a copy to the Banking Division for updating central
accounts and producing remittance/SWIFT advice.
b. The Foreign Exchange Account section of the Banking Division shall now input the same
Forex Release reference number on the Debit Advice processing screen. Accordingly the
system shall search the record and display on the screen.
c. User shall input additional information required to process Debit Advice voucher and
remittance advice.
d. Print both the Debit Advice and SWIFT Advice, verify it and if it is found correct sign on the
Prepared by Column and submit for final verification and approval.
e. Once the final verification and approval process are completed, the SWIFT advice shall be
sent to SWIFT section.
F
O
R
E
X
CAM SRS Ver 1.3
FOREX Payment/Release Information
C
A
M
Page 134 of 139

Management
Central Accounts
4.2.2 Interaction with Administrative Accounts Module

The AAM sub-module will broadly access the following from CAM:
Budget Release Information

Financial Reports
The CAM sub-module will broadly access the following from AAM System:
Chart Of Accounts
Budget Information
Employee Salary information
ADM financial transactions
Budget Release
Financial Reports
C
A
M
Budget info
Salary Information
A
A
M
Chart of accounts
ADM Financial Reports
CAM SRS Ver 1.3
Page 135 of 139

Management
Central Accounts
4.2.3 Interaction with Currency Management Module

The CAM module will broadly access the following from CMM:

Bullion Reports
Financial Reports
The CMM module will broadly access the following from CAM System:
Bullion Transactions
The Issue Division as a custodian maintains only the physical gold, silver, and
commemorative coins, while the Banking Division is maintaining the actual accounts.
1.
For sale proceeds of the bullion, cash/cheque/letter is first deposited to the

BD and prepares the voucher by debiting cash/bank/suspense and crediting bullion
(gold, silver etc) and submits the voucher to ID.
2.
Upon production of the voucher; the custodian delivers the items to the
customers.
3.
Issue Division also required to prepare its own voucher based on voucher
passed by the BD. To prepare such voucher, an authorized user shall type computer
generated voucher reference number on the screen and have corresponding
voucher prepared for ID based on the BD voucher. As the BD voucher shall not have
all the information required to prepare ID voucher, additional information shall be fed
and apportion the amount denomination wise.
4.
Follow normal procedures for verification and approval.
Bullion Transaction
C
A
M

Bullion Information
C
M
M
ISSUE Division Financial Reports
CAM SRS Ver 1.3
Page 136 of 139

Management
Central Accounts
4.2.4 Interaction with Reserve Management Module

The Foreign Exchange Section of the Banking Division maintains the foreign exchange Cash in
Hand, Current Accounts, Investment Accounts and Indian Rupees etc. There is no set
systematic or standard means of sharing of information between the Banking Division and the
RMS. The RMS collects reports on foreign exchange expenditure and receipts, including the
currencies in hand, either on an ad-hoc basis or at the end of month from the Banking Division.
Based on the fund balances information obtained from the Banking Division, the RMS compiles
reports and submits to the Monetary Operations Committee and the RMS invests the idle funds
either on a short-term or long-term basis. The RMS issues office memos to the Banking Division
on actual investments, and reinvestments for the necessary adjustments in the accounts. As
such, the Banking Division is actively involved in the fund management processes, as well the
maintenance of the accounts.
The RMS also provides Daily Exchange Rates for convertible currencies and Reuters Rates for
the calculation of daily bullion rates, which the BD publishes on the RMA website for public
information. These rates are also being used by other divisions for converting the Forex value
into Ngultrum equivalent, for statistical purposes and revaluation of Forex.
FOREX Rates
R
M
M
Investment Information
C
A
M
Report on Foreign Expense
Report on Investment/Reserves
CAM SRS Ver 1.3
Page 137 of 139

Management
Central Accounts
4.2.5 Interaction with Statistical Information Module

The Banking Division provides the following financial reports to RSD:
a. Monthly Financial Statements
b. Audited Annual Financial Statements
R
S
I
M
Monthly Financial Statements
C
A
M
Audited Annual Financial Reports
CAM SRS Ver 1.3
Page 138 of 139

Management
Central Accounts
4.2.6 Interaction with FIRMA

The Banking Division also provides the following financial reports to FISD:
a. Monthly Financial Statements
b. Audited Annual Financial Statements
F
I
R
M
A
CAM SRS Ver 1.3
Monthly Financial Statements
C
A
M
Audited Annual Financial Reports
Page 139 of 139

Software Requirement Specification Document: ICBS - Central Accounts Management System Royal Monetary Authority

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Integrated Central Banking System