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

3.A-6.1 SERVICE HEADS:
Revenue and Capital Accounts are maintained according to
administrative functions and are subdivided under three major heads
as under:-
1) General Administration,
2) Electric Supply,
3) Buses.
3.A-6.2 Sub-division of Service Heads:
Expenditure accounts under the Service Heads, also known as Major
Heads are further sub-divided and classified as –
1) Minor Head
2) Subordinate Head
3) Primary Unit.
3.A-7 ACCOUNTING PROCEDURE:
3.A-7.1 A) Books of Accounts:
The main Books of Accounts are maintained in computerized system.
a) Day Book of Receipts;
b) Day Book of Payments;
c) Journal;
d) General Ledgers;
e) Subsidiary Ledgers;
Primary records are maintained in the executive department where the
transactions of expenditure and income deposits, advances and their
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adjustments, originate. These transactions are brought into the