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

E-9 Movements in Internal and Special Funds and Provisions
E-10 Schedule of Public Loan as at 31 st March, every year
E-11 Movements in Sinking Fund during the year
E-12 Calculation of interest on the use of Internal Funds within the
Undertaking for the year ending 31 st March, every year.
E-13 Abstract of Receipts and Expenditure for the year ending
31 st March every year.
6. Codification of Accounts:
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In order to facilitate the proper accounting of all income and expenditure
correctly, the Accounts Department is following the codification method.
Accordingly the various codes for the source documents, Codes for the various
Department, Codes for the various income/expenditure Division i.e. General
Administration, Electric Supply & Buses, codes for statutory and non-statutory funds,
codes for Balancing Accounts i.e. Assets & Liability, codes for Capital Expenditure
activity (divisionwise) are given in order to book the expenditure activitywise to the
respective division. The account codes are clubbed into either one activity or more
than one activity according to the location codes. The separate activity for work
carried out for Officers/employees of the Undertaking; work carried out for outsiders,
fabrication of materials are also fixed as a block account, the said block accounts are
required to be nullified at the close of every financial year. The chart of account for
the said codification is given in Annexure VIII.
6. Organisation chart of Accounts Department :-
The organization chart of Accounts Department is shown in Appendix IX.