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

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

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An Annual J/E advice is prepared by the Consumers Department for<br />

the total recoveries effected in respect of outstanding amounts which<br />

have been written off as Bad Debts with the sanction of the BEST<br />

Committee and is forwarded to the Chief Accountant for crediting<br />

Electric Supply Debtors Account and debiting this account. This<br />

advice is verified with the Bad Debts Register.<br />

8.7.36.12 J/E Advice Regarding Law Charges:<br />

Annually a J/E advice is prepared by the Consumers Department<br />

regarding law charges recovered from the consumers against whom law<br />

suits were successfully completed and decree obtained for recovery of<br />

outstanding amount.<br />

These charges are collected along with Electric Supply dues and<br />

credited to in the first instance to Electric Supply Debtors Account and<br />

entries of the same are made in the Suspense Register. An advice is<br />

forwarded to the Chief Accountant for debiting Electric Supply Debtors<br />

Account and crediting Law charges Recovery Account.<br />

8.7.36.13 1) Closing Balances of Suspense Register.<br />

2) Statement of amount transferred to Revenue.<br />

A statement of the closing balance as per the Unposted Receipts<br />

Register is prepared by the Consumers Department which is verified<br />

with the Outstanding entries in the Register.<br />

The amounts lying unadjusted, unclaimed, as per the Register are<br />

transferred to Revenue Account at the end of three years. For this<br />

purpose a J/E advice is prepared by the Consumers Department and<br />

forwarded to the Chief Accountant for debiting Electric Supply Debtors<br />

870<br />

Account and crediting Adm. Mis. Other Receipts Account. The J/E

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