Introduction:

Budget is the heart of administrative management. It served as a powerful tool for

coordination and negatively an effective device of eliminating duplicating and wastage.
The word “budget: derived from the old English word “Budgttee” means a sac or pouch
which the Chancellor of the Exchequer used to take out his paper for laying before
parliament, the government, financial scheme for the ensuing year. Now the term “budget”
refers to the financial papers, certainly not to the sac.
Definition:
According to HM Donovan- Budget is a concrete precise picture of the total operation of an
enterprise in monetary terms.

Purposes of budgeting:
1. Budget supplies the mechanism for translating fiscal objectives into projected
monthly spending pattern.
2. Budget enhances fiscal planning and decision making.
3. Budget clearly recognizes controllable and uncontrollable cost areas.
4. Budget offers a useful format for communicating fiscal objectives.
5. Budget allows feedback of utilization of budget.
6. Budget help to identify problem areas to facilitate effective solution.
7. Budget provides means for measuring and recording financial success with the
objectives of the organizations.

An essential requisition for budget preparation are-

 Forecasting:- Sound forecasting may be related to making decisions on purchases,
expansion, advertising, services, working capital needs etc.
 Accounting:-Well conceived accounting system must be needed to compare the
budget information with actual accomplishment. The cost information tells as to how
much it will cost to produce or give service.
 Lines of authority:- Budget preparation, operation and supervision need/require
clearly defined lines of authority.
 Budget committee:- Budget needs budget committee in an organization i) to receive
and approve all forecast, departmental budgets, periodic reports showing comparison
of actual and budgeted income and expenditure and ii) to request for special studies of
deviations from the budget and consider revision of budget to meet changed
conditions.
 Business policies:- Clearly defined business policies serve as basis for budget
preparation.
 Statistical information:-In the form of figures, i.e.estimates regarding the budget
terms are essential for budget.
  Top level management support:- Top level management support is essential to
ensure successful installation of the budget programme.
 Period of budget:- Length of budget period (usually a year) should be specified.

Sources for budget preparation:-

The final budget can be drawn from the following sources-
a) Accounts for the last three or more years for arriving at the average figures for the
respective income or expenditure.
b) Original revised budget for the previous year.
c) Schedule of budget figures of receipt and payments for the current period after
considering proposal of expansion or detracting of activities or services and expense.
d) Letters of sanction from various authorities communicating sanction of the grants for
the current or for the next year.
e) A record of all the votes taken during the course of the year for the purpose.
 Budget worksheet for students of college of Nursing .
CATEGORY MONTHLY MONTHLY SEMESTER SEMESTER SCHOOL SCHOOL
ACTUAL
BUDGET ACTUAL BUDGET YR BUDGET YR ACTUAL

INCOME:

From various activities

From prospectus

From student loans

From scholarships

From financial aid

Miscellaneous Income

INCOME SUBTOTAL

EXPENSES:

Rent or Room & board

Utilities

Telephone

Groceries

Car

Transportation

Insurance

Gasoline/oil

Entertainment

Eating out/Vending

Tuition

Books

collegel fees

Computer expense

Miscellaneous expense

EXPENSES SUBTOTAL

NET INCOME
Approximate Budget for college Of Nursing
Annual Intake: 50 Students
Sl No Particulars Expenditure

1 For hostel Rs 10,00,000

2 For class room Rs. 7,00,000

3 For office-college administration Rs 80,000

4 Maintenance of vehicles & cost of petrol/diesel Rs. 18,00,000

5 Maintenance/Purchasing books, furniture & other items of Rs. 35,00,000

library

6 For nursing laboratory Rs. 3,00,000

7 Computer laboratory Rs. 1,50,000

8 Contingency fund-educational tours, professional activities, Rs. 1,00,000

prizes, entertainments, maintenance of the school premises
& any other needed item.

9 For inspection Rs. 2,10,000

10 A.V.aids room Rs. 4,15,000

11 For salary of the staff Rs. 5,50,000

12 External lectures for payment Rs. 10,000

13 Recreational articles Rs. 10,000

14 Contingencies Rs. 50,000

TOTAL Rs.58,75,000

Approximate Budget for College Of Nursing

Annual Intake: 50 Students
(For Hostel)
Room for students

Sl No Description of the item Required number Rate per piece Total

1 Beds (wooden) 60 Rs.4000/ Rs.240000

2 Pillow 60 Rs.200/ Rs.12,000

3 Mattress 60 Rs1000/ Rs.60,000

4 Study table 100 Rs.500/ Rs.50,000

5 Chair 130 Rs.500/ Rs.65,000

6 Cupboard (two driver) 40 Rs.7200/ Rs.28,8000

7 Mirror 60 Rs.500/ Rs.30,000

8 Curtain 60mtrs Rs.150/ Rs.15,000

Total Rs.76,000

VISITORS ROOM

9 Sofa set 2 set Rs.15,000/ Rs.30,000

10 Chair 10 Rs.500/ Rs.5,000

11 Centre table 1 Rs.5000/ Rs.5000

12 New paper stand 1 Rs1000/ Rs.1000

Total Rs.41,000

DINNING HALL

13 Dinning table(8seater) 8 Rs.16,000/ Rs.12,8000

14 Chair 60 Rs.500/ Rs.30,000

15 Aquaguard 1 Rs.7000/ Rs.7000

16 Wash basin 4 Rs.1000/ Rs.4000

17 Gas oven 2 Rs.2500/ Rs.5000

18 Cylinder 2 Rs.3000/ Rs.6000

19 Telephone 1 Rs.2000/ Rs.2000

20 Refrigerator 1 Rs.15000 Rs.15000

21 Weighing machine 1 Rs.760/ Rs.760

22 Notice board 1 Rs.800/ Rs.800

23 Dust bin 15 Rs.200/ Rs.3000

24 Key board 1 Rs.500/ Rs.500

25 Fire extinguisher 2 Rs.3500/ Rs.7000

26 Fan(ceiling) 46 Rs.1200/ Rs..55200

27 Tube lights 65 Rs.350 / Rs.22750

Total Rs.287010
Sl No Description of Item Required Rate per Piece Total
Number

Utensils

1. Karai 4 500/- 2000/-

2. Big aluminium deckchi with lid (to cook 2 600/- 1200/-

10 kg rice)

3. Big aluminium deckchi with lid (to cook 2 600/- 1200/-

5 kg rice)

4. Deckchi with lid (to cook 2 kg rice) 2 100/- 200/-

5. Stainless Steel Big Gamla with lid 4 400/- 1600/-

6. Stainless Steel Small Gamla with lid 4 375/- 1500/-

7. Stainless Steel Medium Gamla with lid 4 300/- 1200/-

8. Mixer grinder 1 2250/- 2250/-

9. Dinner set 1 3000/- 3000/-

10. Spoon set 12 150/- 1800/-

11. Tea set 1 1000/- 1000/-

12. Glass 12 250/- for 6 pcs 500/-

13. Coster 6 60/- 360/-

14. Glass cover 2 60/- 120/-

15. Ketli-big 2 185/- 185/-

16. Ketli-small 1 150/- 150/-

17. Big Stainer 2 20/- 40/-

18. Small Stainer 2 10/- 20/-

19. Stainless Steel Jug 4 275/- 1100/-

20. Stainless Steel Serving Spoon 8 70/- 560/-

21. Tea spoon 12 150/- per set 1800/-

22. Tawa (Iron) 1 100/- 100/-

23. Non-stick Pan with lid 2 600/- 1200/-

24. Table spoon 6 200/- 1200/-

25. Cooker (10 litre) 2 2000/- 4000/-

26. Toaster 2 500/- 1000/-

27. Bucket 2 70/- 140/-

28. Knife 4 70/- 280/-

29. Bellon chaki 1 45/- 45/-

30. Shil Nora 1 100/- 100/-

31. Chhanta 1 70/- 70/-

32. Atta stainer (chakni) 1 50/- 50/-

33. Plank (wooden) 1 50/- 50/-

34. Deckchi for Rice 1 210/- 210/-

35. Grater 1 95/- 95/-

Sl. Description of Item Required No. Rate per Piece Total

No

36. Scissor 1 100/- 100/-

37. Coconut Grater (Kuroni) 1 10/- 10/-

38. Containers for rice 1 100/- 100/-

39. Container (for dal, sugar etc) 2 70/- 140/-

40. Bucket small 4 50/- 200/-

41. Big thermo flask 1 500/- 500/-

42. Small thermo flask 1 350/- 350/-

43. Cassorol 2 250/- 500/-

44. Geyser 1 3500/- 3500/-

45. Aliminium handi 1 500/- 500/-

46. Tiffin carrier (hot pot big) 1 200/- 200/-

47. Pealing knife 1 50/- 50/-

TOTAL 36475/-

III. FOR CLASSROOM

1. Study Chair 257 1350/- 397050/-

2. Faculty Chair 7 2310/- 16170/-

3. Teachers table with drawer 8 2500/- 20000/-

4. White Board 9 900/- 8100/-

5. Bulletin Board 4 800/- 3200/-

6. OHP 10 10,000/- 100000/-

7. OHP Trolley 4 2000/- 8000/-

8. Clock 6 200/- 1200/-

9. Flannel board 6 650/- 3800/-

10. Ceiling Fan 23 1200/- 27600/-

11. Tube Lights 81 350/- 28350/-

12. Air Conditioner 4 15000/- 60000/-

13. Curtain 30 500/- 15000/-

TOTAL 688470/-

Sl Description of Item Required number Rate per piece Total

No.

IV FOR OFFICE- SCHOOL ADMINISTRATION

1. Executive chair 10 3000/- 3000/-

2. Chair with arm 15 2500/- 37500/-

3. Table with one side locker 12 6500/- 78000/-

4. Notice board 8 650/- 5200/-

5. Flannel board 8 650/- 5200/-

6. Chair (visitors) 6 1000/- 6000/-

7. Reception Table 1 8000/- 8000/-

8. Big Wooden Almirah with small 9 9000/- 81000/-

Cupboards

9. Almirah 1 3500/- 3500/-

10. Computer 4 20000/- 80000/-

11. Ink- Jet Printer 1 5000/- 5000/-

12. Lager- Jet Printer 1 9000/- 9000/-

13. Xerox Machine 1 120000/- 120000/-

14. Wooden Locker 16 1500/- 24,000/-

15. Small Wooden Almirah both sided 6 8000/- 48000/-

16. Key Box 1 750/- 750/-

17. Air Conditioner 8 15000/- 120000/-

18. Fire Extinguisher 2 3500/- 7000/-

19. Aqua guard 1 7500/- 7500/-

20. Fan 10 1000/- 10,000/-

21. Tube lights(Fitting) 25 3000/- 75000/-

TOTAL 790650/-

Sr.No Description of item Required number Rate per piece Total

V. FOR LIBRARY

1. Cup Board(Wooden) 1 6000/- 24000/-

2. Steel Racks 11 3000/- 33000/-

3. Books 1500 2000/- 3000000/-

4. Steel Almirah 11 3500/- 38500/-

5. Journals 25 5000/- 125000/-

6. Journal Stand 1 500/- 500/-

7. Long Table 2 8000/- 16000/-

8. Chair 38 1000/- 38000/-

9. Small study table 16 500/- 9000/-

10. Computer 2 20000/- 40000/-

11. Printer 2 5000/- 10,000/-

12. LCD 1 45000/- 45000/-

13. Air Conditioner 3 15000/- 45000/-

14. Digital Camera 1 15000/- 15000/-

Sl Description of Item Required number Rate per piece Total

No.

VI FOR NURSING LABORATORY

1 Clinical Beds 5 4500/- 18000/-

2. Pediatric Bed 1 4500/- 4500/-

3. Mattress 6 1000/- 6000/-

4. Food trolley 6 1500/- 9000/-

5. Bed-side Locker 6 1500/- 9000/-

6. White Board 1 900/- 900/-

7. Almirah 4 3500/- 14000/-

8. Cabinet 4 7200/- 28,800/-

9. Slab 1 10000/- 10000/-

10. Sterilizer 1 4000/- 4000/-

11. Movable Stand Screen 1 2000/- 2000/-

12. Aqua guard 1 7000/- 7000/-

13. Wash Basin 1 1000/- 1000/-

TOTAL 114200/-

INSTRUMENTS

1. Ice Bag 4 60/- 240/-

2. Air Cushion 2 70/- 140/-

3. S.S. Basin 22 85/- 1870/-

4. Artery forceps (straight) 16 55/- 880/-

5. Dissecting forceps 11 45/- 495/-

6. Mosquito Forceps (straight) 5 50/- 250/-

7. Mouth Gag 6 275/- 1650/-

8. Tongue Depressor 5 22/- 110/-

9. B.P.Handle No 3 5 35/- 175/-

10. Needle holder (straight) 2 58/- 116/

11. Allies Tissue Forcep 5 55/- 275/-

12. Tracheostomy tube PVC 7.5 1 87/- 87/-

13. Tracheostomy tube 8.00 1 87/- 87/-

14. Tracheal Dialator 2 120/- 240/-

15. Aneurysm needle 2 45/- 90/-

16. B.P.Blade No 10 6 2/- 12/-

17. Sponge Holding forceps 5 78/- 390/-

18. Chittles Forceps 5 82/- 410/-

19. Sims Speculam 5 92/- 460/-

20. Volsellum Forceps (multi) 5 78/- 390/-

21. Volsellum Forceps (single) 5 78/- 400/-

22. Scissor 5 50/- 250/-

23. Allies Tissue forceps 8’ 6 75/- 450/-

24. Mucus Sucker Disposable 10 15/- 150/-

25. Uterine sound 5 48/- 240/-

26. Cervical Dilators (Hawkin) 1 set 850/- 850/-

27. Cervical Dilators Das’s 1 set 550/- 850/-

28. Sponge Holding forceps 5 78/- 390/-

29. Ovem forceps 3 78/- 234/-

30. Uterine Curette 3 48/- 144/-

31. Flashing Curette 2 80/- 160/-

32. Suction Canula Metal 2 115/- 230/-

33. Kochers Forceps 6” 5 60/- 300/-

34. Lon Obes Forceps (Das’s) 2 635/- 1270/-

35. Wrighley Forceps 2 600/- 1200/-

SL DESCRIPTION OF ITEMS REQUIRED NUMBER RATE PER TOTAL

NO PIECE
CROCKERIES

1 Karai assorted 4 220/- 880/-

2 Tawa 4 60/- 120/-

3 Pan (non stick) 4 600/- 1200/-

4 Steam cooker 1 3000/- 3000/-

5 Cooker 2 750/- 1500/-

6 Stainless steel bowl 12 375/- 375/-

7 Stainless steel gamla 12 200/- 2400/-

8 Glass bowl 12 200/- 2400/-

9 Dinner set 1 3000/- 3000/-

10 Tea set 1 600/- 600/-

11 Knife 4 95/- 380/-

12 Spoon 12 150/- 1800/-

13 Fork 12 150/- 1800/-

14 Belon chaki 2 45/- 90/-

15 Big stainer 1 15/- 15/-

16 Stainer 1 10/- 10/-

17 Glass cover 12 270/- 270/-

18 Serving spoons 6 95/- 95/-

19 Big saucepan with lid 2 250/- 500/-

20 Medium saucepan with lid 2 200/- 400/-

21 Small saucepan with lid 2 180/- 360/-

22 Ketli 2 190/- 380/-

23 Coster set 2 60/- 120/-

24 Sarashi 2 10/- 20/-

25 Salt pot 2 35/- 70/-

AV AIDS ROOM

1 Fetal skull 2 5200/- 10400/-

2 Pelvis 2 5200/- 10400/-

3 Baby 1 100/- 1000/-

4 Kidney 1 5000/- 5000/-

5 Heart 1 5000/- 5000/-

6 Small skeleton 1 22500/- 22500/-

7 Adult skeleton 1 315000/- 31500/-

8 Hand dummy 1 2000/- 2000/-

9 Buladi 1 400/- 400/-

10 Posters 10 100/- 1000/-

11 Skin structure 1 1160/- 1160/-

12 Human torso 1 8310/- 8310/-

13 Structure of liver 1 1055/- 1055/-

14 Half human body 4 10000/- 40000/-

15 Baby dummy 4 17500/- 70000/-

16 CPR dummy 1 69785/- 69785/-

17 Mother’s womb with baby 1 15500/- 15500/-

18 Manikin 1 1,20000 120000/-

19 OHP 7 10000 70000/-

20 Computer 6 20000 120000/-

21 White board 11 1000 11000/-

22 Notice board 11 1000 11000/-

23 Digital camera 1 7000 7000/-

24 LCD projector 1 150000 150000/-

25 Computer with net facility 1 25000 25000/-

Total 15,06022/-

Sl No. Description of Item Required No. Rate per Total

Piece

IX. FOR COMMUNITY AND OBSTRETIC LABORATORY

1. BP instrument 6 600/- 3600/-

2. Stethoscope 6 200/- 1200/-

3. Dummy 1 18000/- 18000/-

4. Articles for Urine Analysis 6 500/- 3000/-

5. Articles for Hb analysis 6 250/- 1500/-

6. Community bag with articles 6 1000/- 6000/-

7. Cot 1 700/- 700/-

8. Weighing Machine 1 700/- 700/-

9. Spring Balance 6 50/- 300/-

10. Thermometer (clinical) 6 30/- 180/-

11. Infant Weighing Scale 6 65/- 390/-

12. Artery Forceps 6 85/- 510/-

13. Feotoscope 6 150/- 900/-

14. Allies tissue forceps 6 75/- 450/-

15. Infantometer 1 500/- 500/-

16. Dissecting Forceps(toothed) 6 45/- 270/-

17. Dissecting Forceps(non-toothed) 6 45/- 270/-

18. Small kidney tray (steel) 6 55/- 330/-

19. I.U.D kit 2 800/- 1600/-

20. Kocker’s artery forceps 6 60/- 360/-

21. Stainless steel bowl (medium) 6 70/- 420/-

22. Stainless steel galipot 6 20/- 120/-

23. Weighing Machine 6 760/- 4560/-

24. Scissor 1 60/- 60/-

TOTAL 45920/-

X. COMPUTER LABORATORY
1 Computer 6 20000/- 120000/-

2. White Board 1 900/- 900/-

3. Notice Board 1 600/- 600/-

4. Chair 25 1000/- 25000/-

TOTAL 146500/-

XI. (FOR TRANSPORTATION)

1. Vehicle (Buses) 4 30000/- 120000/-

2. Fuel for Vehicles 4 22000/- 88000/-

TOTAL 206000/-

XII. (FOR INSPECTION)

1. INC (Both Generic and Post Basic) Once in year 7500/- 15,000/-

2. WBNC Once in year 1500/- 3000/-

3. Health University Once in year 50000/- 100000/-

4. Commencement fee 50000/- 100000/-

TOTAL 218000/-
 ASSIGNMENT
ON
PREPARATION OF BUDGET OF A
COLLEGE OF NURSING

Subject : nursing administration.

Submitted to
Madam p. Kundu
Reader , college og nursing
Medical college & hospital
Kolkata
submitted by
rita bhakta ( roy)
m.sc nursing ,final year
college of nursing
Medical college & hospital