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

allocated to the various departments by crediting to Electric
Supply Debtors Account and debiting expenditure account
viz. Electric Energy under G.A. , E.S. and Buses.
Allocation of Bills Receivable and Outward Bill Deposits:
The Outward Bill Section of Accounts Department
maintains a detail record of Bill receivable A/c and OB
deposit Account. The said Section gives monthly allocation
statement for outward bill deposit amount which are
transferred adjusted from OB deposit amount to Bills
Receivable amount. The allocation of Bill receivable A/c is
done by crediting to the Revenue income A/c or other
appropriate A/c.
Rent of staff/Officers quarters and rent of let out
premises:
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In case of rent recovered through paysheet for
occupying quarters, the same is directly credited to the Rent
of land and Bldg. A/c. The amounts thus credited are
reallocated through three divisions i.e. General
Administration, Supply & Buses. Similarly in case of let out
premises the rent recovered from the shops is allocated
through the monthly JE to all three Divisions.
LTA & Encashment expenditure:
The staff members who are taking LTA and encashment
benefit, the expenditure towards this is brought into Books
of Accounts on the basis of weekly statement processed by
EDP department. LTA and Encashment of leave is accounted
under three divisions i.e. General Administration, Supply &
Buses.