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

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

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132<br />

The major head of the capital expenditure are classified under each heads as<br />

under :<br />

Land & Building<br />

Motor Vehicles<br />

Plant & Machinery<br />

Furniture and Office Equipments<br />

Tools and Equipments<br />

Cables and Mains )<br />

) In case of Supply Division<br />

Meters )<br />

Meter & Meter Installation )<br />

Street lighting lamps ) In case of Supply Division<br />

Domestic Electrical Applicance )<br />

Buses. In case of Bus Division.<br />

Capital Inventory Register :<br />

Accounts Dept. is maintaining capital inventory register for cables and mains,<br />

plant & machinery, meter & meter installation since 1993-1994. A separate capital<br />

register is maintained for buses, furniture and office equipments, tools &<br />

equipments, Plant & Machinery in the Receiving Station/Sub-stations,<br />

Streetlighting etc. After incurring capital expenditure in the particular financial<br />

year, necessary entries in the inventory folder of various departments are taken<br />

and after closing of books of accounts same are forwarded to all concerned<br />

departments to certify the said inventory entries at their end.<br />

Dead Stock Register :<br />

The various department of <strong>Undertaking</strong> are maintaining dead stock register value<br />

not exceeding Rs. 10000/-. In case of computer inventory, a procedure is already<br />

issue vide Circular No.CA/70867/92 dated 23/10/1992.

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