In this guide 6 sections
Close the month in four passes. Account for every receipt number, enter each hundi count under its own head, match every payment mode to the bank, then give the treasurer one statement. GullySystem’s Temple Management Software keeps sevas, donations and receipts in one series. A shrine with one receipt book can close on paper.
Account for every receipt number first
The close starts with the receipt series, not the cash box. Write down the first and last number each counter used this month. Every number between them should be a paid receipt or a cancelled one.
A cancelled receipt needs a reason and the name of whoever cancelled it. Tearing it out of the book leaves a gap that nobody can explain later. Gaps are the first thing to clear.
On festival days several counters may issue receipts at once. Check each counter on its own before adding them together.
- First and last receipt number for each counter
- Cancelled receipts, each with a reason and a name
- Seva totals by seva name and date
- Donations by head, such as annadanam or the building fund
Enter the hundi count under its own head
Hundi money is counted in front of trustees and written into a register before it goes to the bank. For the close, each count becomes one entry under a hundi head. It should carry the date, who counted and who witnessed.
Keep hundi totals apart from counter cash. When the two are mixed, nobody can tell later whether a shortfall came from the counter or the box. The deposit slip is then matched to that single hundi entry.
Match each payment mode to the bank
Cash, UPI, cheque, bank transfer and online donations each need their own match. Day-wise collection by payment mode makes this a line-by-line check. A single grand total hides the mistakes.
Online donors usually enter a UPI or bank reference. The office checks that reference against the statement before treating the donation as received. Cheques deposited but not yet cleared go on a short list of their own.
Differences are written down with a reason, not adjusted away.
- Counter cash against the cash deposit slips
- UPI and online references against the statement
- Cheques deposited, cleared and still pending
- Unexplained differences, each with a note
Review bookings, priests and pending requests
Next, look at the month’s seva bookings. Count those completed, those cancelled and online requests that were never confirmed. A request still pending at month end needs a call or a cancellation.
Bookings already taken for next month, especially for a festival, belong to next month’s list. Keep advance bookings apart from this month’s collection. Check that each priest’s assignments for the coming weeks fit the days he is available.
Give the treasurer and auditor one set of figures
The treasurer needs a short pack. Collections by payment mode, donations by fund, the receipts register and the cancelled list cover most of it. The trust’s books can stay with its accountant, who imports these as spreadsheets.
Questions about what a donation receipt must carry for tax purposes go to the trust’s auditor. The office records what it is given and prints it.
A temple with a few donations a month does not need any of this in software. A receipt book, a hundi register and a bank passbook are enough.
- Day-wise collection by payment mode
- Donations by fund for the month
- Receipts register with cancelled numbers marked
- Seva bookings carried into next month
Temple month-end close sheet
A close sheet giving one row to each counter, the hundi count and each payment mode. Fill in receipt numbers used, totals, the bank figure and any difference. Trustees sign it when every row is matched or explained.
Open a blank worksheet to printQuestions owners ask
How often should the hundi be counted?
That is for the trustees to decide. For the close, what matters is that each count is entered with its date, the people present and the deposit slip that followed.
Can the software decide whether a receipt qualifies for 80G?
No. It prints the trust’s 80G registration number and the donor’s PAN when the trust enters them. Whether a receipt qualifies is settled between the trust and its auditor.
Does our accountant have to stop using Tally?
No. Donations, bookings and receipts download as CSV for him to import. A live connection with Tally is not built in and would be priced in the proposal.
Is this worth doing in software for a small temple?
Only when receipts are issued most days or festivals bring queues. A temple with a handful of donations a month can close from one receipt book.