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

The closing balance of E.D. transferred to Disconnected Consumers
Ledger (DCL) is reconciled by the Consumers Department. The
Reconciliation Statement is checked after verification of amounts from
the following Registers.
1. D.C.L. Register
2. Deposit Adjustment Register
3. D.C.L. Balance Register
4. D.C.L. Payment Register
5. D.C.L. to Current Register
6. Bad Debts Register.
8.7.36.9 Advice regarding closing balances of outstanding credit:
The statement of closing balances of outstanding credit is checked with
the Outstanding Credit Register.
8.7.36.10 (1) Statement of excess amounts deposited by banks (authorized to
pass receipts for Electric Bills on our behalf).
(2) Reconciliation of Bank Receiver’s Excess Account -
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(i) A statement of excess amounts deposited by Banks
entrusted with the work of Electric Supply Bills Collection,
during the year is prepared by the Consumers Department.
This statement is checked with entries of excess amounts as
noticed in the Banks Register which is already verified;
(ii) Reconciliation of Bank Receiver’s Excess Account is done
annually by the Consumers Department’s figures with those
of the Accounts Department on the following lines.
1) Opening Balance:
Add: Transferred from Bank A/c.
Less: Transferred to Electric Supply
Debtors A/c.
Transferred to Revenue Account
Closing Balance as on
8.7.36.11 J/E Advice regarding Recovery of Bad Debts: