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

MAINTAINING ASSET CARD REGISTER OF PLANT & MACHINERY :
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Asset Card Register in respect of Transformer, Switchgear, Capacitor and Other
machineries is maintained in Commercial Section. Material requisition issued for
above said plant and machinery equipments by concern department particularly
Erection, Street Lighting are processed in monthly cost statement. These cost
statement are received from EDP department. As per the cost statement, cost of
the equipment is written on the material requisitions and same is also recorded in
the Asset Card register. Asset Card register is maintained Sub-Station wise and
Receiving Station wise in which equipment also categories i.e Transformer,
Switchgear, Capacitor & Other machineries. At the close of the month Asset card
register is reconciled with monthly complete supply cost statement as well as
incomplete cost statement which are booked in the Books of Accounts.
Cost of labour is also recorded in the Asset Card register as per the activities and
Locations.
All requisitions and credit notes in respect of completed job & incompleted jobs
are sorted out as per location code and activity wise. These requisitions are
preserved in file.
SUPERVISORY JOB : The work of Building Inventory, Meters Inventory,
Despatching of requisitions to DEP and checking of monthly Supply Cost Statement.
CLERK (1)
Maintaining of Job Sheets Work
Accounts Department received job sheets from various departments
particularly from Supply Branch, Building department and Transportation
Engineering . All these job sheets daily checked and forwarded to EDP Dept.
EDP Dept. process the job sheets and forward the labour cost as well as
Labour finance statement to Account Dept. This cost statement is received
separately for revenue and capital work .
Job sheets clerk on receipt of the labour finance statement from EDP
prepares Journal entry for Revenue and Capital expenditure. Same is booked
every month in the Books of Account by debiting to various labour R & M
activity as well as capital block A/C and crediting to salary clearing A/C No. 801.
Checking of Job sheets
Before forwarding of job sheets to EDP dept., activity code, location code, SD
code, BD code, written on the job sheet are checked whether the descriptions of
job, activity and locations are co-related with description. If any discrepancies