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

157
found, same are returned to the concerned department for necessary verification.
After checking the job sheet same are grouped under revenue activity and capital
activity. Lot of (50) fifty job sheet is prepared and sent to EDP dept. On an
average 200 job sheet are receiving daily.
Closing Work-(working of DEE J/E)
At the close of the year debit balance standing to the Account code 801 is
transfered to various labour R&M and Capital activity through DEE J/E. Total
labour booked from April to March Supplementary against the labour activity
every month, summary statement of the same is prepared. Balance debit amount
standing against Account code 801 is distributed against these activity
proportionately, i.e. on the basis of labour expenditure already booked against
these activities.
Working of rate of DEE percentage:-
Every year rate of DEE percentage worked out and informed to the EDP dept. for
working out the indirect labour expenditure on direct labour. Sorting of job sheet
and requisitions of every month.
CLERK NO.2
SUPPLY COST STATEMENT :- Every month, cost statement of capital
expenditure of supply branch is received from the EDP Dept.. There are four
types of statements received i.e. Material Cost for complete & incomplete
statements, and labour cost for complete & incomplete statements.
Total cost of the incomplete labour, material & complete labour, material
recorded in the cost statement registered block wise i.e. 2000,4000,5000,
6000 and 7000. Reconciliation of the completed job and balance cost of
incomplete job as per EDP statements is done every month . If any
discrepancy noticed in the cost statement as regard activity code , location
code etc. same are rectified as per relevant material requisitions. After
reconciliation of statement. activity wise & location wise cost statement ,
Journal entries of the completed job is prepared. In the journal entry,
material cost, labour cost, DEE on the labour is shown against the
respective location code. JE statement forwarded to JE section for booking
the same in the books of accounts.
Preparation of journal entry in respect of fabrication item i.e. cost of
fabrication of equipment at kussara workshop. Advice in this respects is
received every month from the MM Dept.
Attending various scrapping proposals in respects of scrapping of
Transformers, Switchgears, capacitors and other equipments from various