Administration Manual - B.E.S.T. Undertaking.

Revenue Accounts;
Capital Accounts;
Suspense Accounts
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(1) Revenue Accounts deals with the Income from Sale of Electric Energy to
Consumers, Street Lighting Receipts, Sales Services, Bus Passenger
Receipts, Advertisements, Rent from Buildings and Land, Interest on
General Investments and the expenditure on various establishments,
operating materials, cost of electric energy purchased in bulk, purchase of
consumable stores and spares required for Repairs and Maintenance of
Buses, the Plant and Machinery installed in the Receiving Stations, Street
Lighting, etc. The Revenue Accounts is also known as Income and
Expenditure Account. Revenue and Capital Account are operated under
the three service heads i.e. General Administration, Electric Supply &
Buses. Each service head is having income and expenditure account and
same are maintained separately to access the financial position of the each
service heads. The details of income
and expenditure of Revenue Account of each service heads are shown in the
Appendix – II .
The Allocation of Income & Expenditure of General Administration under
Supply Division and Bus Division is given under Appendix No. III.
(2) Capital Accounts : The capital expenditure are normally incurred through;
i) By raising public loan
ii) Through Internal Fund.
iii) Loan from the Banks/State Government and Central Government.
iv) Retained surplus.
Thus above referred heads, are resources for capital account. Just like Revenue
expenditure account, Capital Account is also divided into three major Heads i.e.
General Administration, Electric Supply & Buses.