Accounting for accounts

"Under the head, conveyance and traveling, the amount shown for 2009-2010 is Rs 2,93,599.39 and for the year 2010-2011, Rs 76,846. We wondered why the expenses were so much higher for 2009-2010,” Parsiana enquired of Bombay Parsi Punchayet chief executive officer Mehli Colah, asking for clarification about the accounts for Doongerwadi published in The BPP Review of December 2011.
Colah responded on January 17 to explain: "In 2009-2010 we had a union settlement as a result of which the Leave Travel Allowance (LTA) of all the staff was increased and arrears, along with the increased LTA, so paid in the year 2009-2010 to the Doongerwadi staff, was debited as conveyance and traveling expense. However, in the year 2010-2011 the amount of LTA to Doongerwadi staff, on suggestion of the auditor, was debited to the salary and wages account, and therefore you find a huge difference between the two figures. Though, much difference is not found in the salaries and wages account as 2009-2010 figures include arrears of salaries so paid on account of increase as per the new union settlement.”