Economics of Kautiliya Shukra and Brihaspati.pmd

For different jobs working days also have been fixed. Thirty
two make a month for the army. For maintenance of horses the number
of days is 35 and 40 days for maintenance of elephants. The system of
working days expresses a unique system of remuneration distribution
in Kautiliya Economy which does not match in the present context.
This payment system is explained in the table 6.2.
The corpus of expenditures in K-M Economy has been
described as follows (Kautiliya Arthashastra-2, 2003, 2.6.11)-
1. Expenditures on worship of gods and for charity
2. Gifts for benedictions received
3. The royal palace
4. The kitchen- Mahanas
5. The employment of envoys (Embassies)
6. The magazine
7. The armory
8. The ware house
9. The store for the forest produces
10. Factories
11. Laborers
Table 6.2. Working Days
Job Working day
Government servant 32
Horse maintenance 35
Elephants maintenance 40
Source: Kautilyako Arthashastra, 1967, 2.20
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12. Maintenances of foot soldiers
13. Horses
14. Chariots and elephants
15. Herds of cattle
16. Enclosures for beasts, deer, birds and wild animals
17. Stores of fuel and grass
Classification of Expenditure
According to the Arthashastra what comes in from day to day
is current income. What belongs to the preceding year or what is
transferred from another sphere of activity is outstanding income. What
is lost or forgotten, fines imposed on employees, extra income,
compensation for loss, gifts, property of a person involved in riot,
prosperity of an issueless person and treasure trove is income derived
from other sources.
Expenditure has been put under four heads,
1. What is spent from day to day is current expenditure
2. Receipts after a fortnight, a month or a year
3. That arising to of current, and
4. Expenditure arising out of gain
Fiscal Year and Possible Accounting System
It is interesting to note that number of days in Kautiliyan fiscal
year is less than 360 days. He says although one year has 30 fortnights
but the total 354 number of days and nights constitute the year of
work. Why the working days are only 354, he clears in the following
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