Blueprint - FI-GL V1.0 Final - Reviewed

Chhattisgarh State Electricity Board SAP Implementation
As-Is Process Document

Version 1.0
General Ledger
July 2004
As-Is Process
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Document Control
Change Record
Date 22/07/2004 Author TCS Version 1.0 Change Reference New
Reviewers
Name Position
Distribution
Copy No. Name Location
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Executive Summary
Chhattisgarh State Electricity Board (CSEB) having its head office in Raipur is in the business of generation, transmission and distribution of power for the entire state of Chhattisgarh including both domestic consumers as well as industrial consumers. In order to streamline various processes of the organization, CSEB has decided to integrate different business functionalities of the individual departments using SAP (Systems Application and Products in Data Processing) ERP application as the IT enabler for the purpose. CSEB has engaged Tata Consultancy Services as the ERP implementation consultants to implement SAP in order to achieve their goal. In the first phase CSEB plans to integrate Purchase, Stores, Finance (Asset Accounting, Accounts Payable, G/L Accounting), Management Accounting and Billing business processes using SAP. Any ERP implementation involves mapping the business processes to the best practices and features built in standard ERP packages like SAP. Study and analysis of business processes plays the most critical role in the entire implementation process. TCS plans to complete the business process study in the following two phases. a) AS-IS process study b) TO-BE process study The AS-IS process is mapped to the TO-BE process in order to arrive at the final configured ERP system. Hence typically for implementation of any ERP module, the first step that is carried out is the business process study of the concerned functionality as it is currently carried out in the organization, known as the AS-IS process study. This study involves frequent interactions between the consultant (in this case TCS) and the
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client (in this case CSEB) team members. The study results in a process document which is validated by relevant business executives (in this case CSEB executives) to confirm the correctness of the process documentation. As per this approach, a team of TCS consultants, engaged in SAP FI-CO implementation, have interacted with the CSEB Accounts & Finance department personnel at different locations. This AS-IS business process document has been prepared on the basis of reasonable understanding of the information and explanation, which is obtained by TCS consultants during their interaction. This AS-IS process document will form the baseline in arriving at the TO-BE process, based on which TCS consultants will configure the SAP R/3 system for CSEB. But this document, in no way, reflects that the SAP R/3 system will be available to CSEB after configuration. The exact system that will be configured and made available to CSEB will be documented separately at the end of the TO-BE process study, which will subsequently follow after the completion of the AS-IS process study. This AS-IS process document will help in arriving at the TO-BE process that will be finally available to CSEB after SAP R/3 system configuration.
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TABLE OF CONTENTS
1.0 ACRONYMS .....................................................8 .......................................................................9 2.0 SYMBOLS USED IN PROCESS MAP ...10
3.0 ORGANIZATION STRUCTURE ..............................11 4.0 EXPENSES ACCOUNTING....................................12

Introduction...........................................................12 Payment to Contractor / Sub-Contractor ......................12
Recurring Expenses from Imprest Cash ...........................18 Cash Basis of Accounting ..........................................19
5.0 PERSONNEL ACCOUNTING ..................................20

Introduction ..........................................................20 Payment of salary ...................................................20 Payment of Bonus / Ex-gratia ....................................26 Unpaid Salary / Bonus / Ex-gratia ................................26 Reimbursement of medical expenses................................27 Loans to employees ..................................................28 Advances to Employees in the case of transfers .................30 Workmen compensation ..............................................31 GPF and GSLIS ......................................................32 Payment of monthly pension ........................................33
6.0 BORROWING...................................................34
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Introduction...........................................................34 Accounting Entries....................................................34 Provision for Interest on Loan and Repayment of Loan...........35 Payment of Interest and Repayment of Principal..................36
7.0 INVESTMENT..................................................37
Introduction...........................................................37 Purchase of FD.......................................................37 Maturity of FD.......................................................38
8.0 CASH & BANK PROCESSES...................................40

Introduction...........................................................40 Release of payment..................................................40 Funds Transfer from Head Office to RAO........................41 Funds Transfer from RAO to Division..............................46 Earnest Money Deposit / Security Deposit........................50 Loss and Cancellation of Cheque....................................52 Process for Cheque Dishonoured for LT Consumer.................56 Process for Cheque Dishonoured for HT Consumer................57
9.0 BANK RECONCILIATION.....................................58

Introduction...........................................................58 Format of Bank Reconciliation Statement..........................58 Treatment of Stale Cheques........................................63
10.0 ACCOUNTING FOR TDS.....................................64

Introduction...........................................................64
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TDS on Payment to Vendors (Contractors / Sub-contractors). . .64 TDS on Payment to Employees......................................67
11.0 PERIOD END ACTIVITIES..................................71

Introduction ..........................................................71 Consolidation of Trial Balance .....................................71 Creation of Provision for Power Purchase .........................72 Accounting for Material Issues.....................................73 Allocation of Overhead to Capital Work-in-Progress - Revenue Expenses Reclassified................................................74 Revenue Recognition for Unbilled Revenue .........................76 Interest on FD and Borrowings .....................................77 Inter Unit Reconciliation ............................................78 Bad Debt Provision / Write off ....................................79 Closing Stock Valuation .............................................80 Cash verification in different Accounting unit and in Head Office ........................................................................80 Writing off of preliminary expenses on project .................81 Creation of Provision for Income Tax .............................82
APPENDIX: CHART OF ACCOUNTS..............................83
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1.0 ACRONYMS
Code ACK. B&CM CAU CE CERC CO CPP CRA CSEB CWIP DD DDO DO DOP EMD ERP ES F&A FDR FI GO GPF GSLIS HO HT JV LPC LT NGO O&M PCV PFC PGCIL PPA PR PS RA RAO REC SAP Description Acknowledge Budget and Cash Management Central Accounting Unit Chief Engineer Central Electricity Regulatory Commission Controlling Captive Power Producer Cash Remittance Advice Chhattisgarh State Electricity Board Capital Work-in-progress Demand Draft Drawing and Disbursement officer Divisional Office Delegation of Power Earnest Money Deposit Enterprise Recourse Planning Establishment Section Finance and Accounts Fixed Deposit Receipt Financial Accounting Gazetted Officer General Provident Fund Group Life Insurance scheme Head Office High Tension Journal Voucher Last Pay Certificate Low Tension Non Gazetted Officer Operation and Maintenance Petty Cash Voucher Power Finance Corporation Power Grid Corporation Of India Power Purchase Agreement Payroll Personnel Section Running Account Regional Accounting office Rural Electrification Corporation Systems Application and Products in Data Processing
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SD SE T&D TA TCS TDS TV WREB WRLDC Security Deposit Superintendent Engineer Transmission and Distribution Travel Advance Tata Consultancy Services Tax Deducted at source Transfer Voucher Western Regional Electricity Board Western Regional Load Dispatch Center
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2.0 SYMBOLS USED IN PROCESS MAP
Process
Stored Data
Document
Decision
Off-page Reference
On-page Reference
DocumentTelegraphic Fund Transfer
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3.0 Organization Structure

MEMBER (FINANCE)
E.D (F&A) Director (F&A) 4 Jt.Director 4 Dy.Director 4 Account Officer
SYSTEM ANALYST 5 AE
1 SR.AO-RYP 1 SR.AO-BSP 1SR.AO-DURG 1 SR.AO-KE 1 SR.AO-KW 1 SR.AO-JDP 1 SR.AO-RNG 1 SR.AO.AMP 1 SR.AO.CAU
1 AO-RYP 1 AO-BSP 1AO-DURG 1 AO-KE 1 AO-KW 1 AO-JDP 1 AO-RNG 1 AO-AMP 1 AO-CAU
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4.0 Expenses Accounting

Introduction
The following are the major expenses incurred by the board in its ordinary course of business. This list is illustrative. Travelling Expenses Local Conveyance Expenses Printing & Stationery Repair & Maintenance Running Expenses for Vehicle Rent & Hire Charges Security Expenses Rates & Taxes Consultancy Charges Audit fees Telephone Charges Postage & Courier Charges Advertisement & Publicity Expenses Donation
Payment to Contractor / Sub-Contractor

In respect of expenses like Repair & Maintenance, Running Expenses for Vehicle and all other expenses of similar nature, the Board generally enters into a contract or issues a work order / purchase order to the third party. Payments are released as per the terms and condition of the contract/ work order/purchase order.
Activity
Contractor and sub contractor bill is verified and certified by the Engineer in -charge A Running Account Bill (RA Bill) is prepared by Jr. Engineer and it is certified by the Engineer in-charge
Dept. Responsible
Concerned Division
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of the work
A Measurement Book containing the details of work done is also prepared by the Engineer in-charge of the work
A Petty Cash Voucher is prepared by the concerned division
Original and duplicate copy of contractors bill, copies of Petty Cash Voucher, Measurement Book and copy of the contract is sent to RAO for passing and
payment of the bill Original and duplicate copy of contractors bill, copies of Petty Cash Voucher and copy of the order are received by RAO for passing and payment of the bill
RAO- Bill Section
Contractor
bill
is
verified
on
the
basis
of
Measurement Book and copy of the contract/order. While processing the invoice, this section ensures the following: Bill is drawn in the name of the Board. Rates charged are as per the rate specified in the PO. If taxes, duties, freight charges etc are to be borne by the Board, they are correctly calculated in accordance with the PO terms & conditions. Rebates and discount admissible have been allowed in the invoice. All deductions/adjustments (e.g. deduction of
security deposit, retention money, TDS etc.) have been made or given effect to. Arithmetical accuracy of the bill. In case of any differences between the agreement rate and the rate mentioned in RA Bill necessary
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rectification is made in the Petty Cash Voucher
After verification the passed for payment stamp is affixed on the bill.
Copies of Petty Cash Voucher are forwarded to RAOCash Section /Head officeB & Cm Section
whosoever is the payment authority. (If the amount is within the limit of RAO then the Petty Cash Voucher is sent to RAO- Cash Section otherwise it is sent to HO- B & Cm Section) Another copy of Petty Cash Voucher is forwarded to the RAO- Compilation Section for Accounting Entry
When payments are made from RAO- Cash Section

Copy of Petty Cash Voucher is received from RAORAO-Cash section Bill passing section The cheque number is recorded on the copy of Petty
Cash Voucher The payment details are recorded in the Bank Book The Petty Cash Voucher along with the supporting documents and cheque is forwarded for signatures of the authorised signatory Entries are made in the Cheque Register with reference to the copy of Petty Cash Voucher The copy of Petty Cash Voucher is received from RAO- Bill passing section Entries are made in the accounting system RAO-Compilation section
When payments are made from HO- B & Cm Section

The copy of Petty Cash Voucher is received from RAO- Bill passing section A Debit Slip is prepared The cheque number is recorded on the copy of Petty
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Cash Voucher debit slip The payment details are recorded in the Bank Book The Petty Cash Voucher along with the supporting documents and cheque is forwarded for signatures of the authorised signatory Entries are made in the Cheque Register with reference to the copy of Petty Cash Voucher
A transfer voucher (TV) is prepared as HO is making the payment on behalf of a RAO.
The TV is authorized by the competent authority. The copy of Transfer Voucher (TV) is received from B & Cm section
HO-Compilation Section
Entries are made in the accounting system The TV is forwarded to the concerned RAO for accounting entry TV is received from B&Cm section-HO and necessary entries are passed in the accounting system RAO-Compilation Section
Response to the TV is made and sent back to Head office
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Accounting Entries: Payment to Contractor / Sub-contractor Voucher Type

Petty Cash Voucher
Particulars
Expenses A/cDr To Bank A/c (For the payment made to contractor/ subcontractor for relevant expenses)
If payments is made by H.O. on behalf of RAO

Transfer Voucher Inter Unit Transfer-RAO A/cDr To Bank A/c (Accounting of payment of expenses from HO on behalf of RAO Responding Voucher in the books of HO) Expenses A/c.Dr To Inter Unit Transfer-HO A/c (Responding entry in the books of RAO)
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Process : Paym ent to Contractor / Sub-contractor

Concerned EngineerDivision / in-charge Engineer DebitSlip and other docum ents Preparation of m easurem ent of work Yes Verification/ Passing of Bill Within Lim ? it No Accounting Entry Entry in Bank Book and Cheque Register Entry in Bank Book and Cheque Register Docum ents to B&CM Section at HO Accounting Entry B Acknowledgem ent (Reprouction of TV) Docum ents to Cash Section at RAO A
Preparation of Running Account Bill Verification of Contractors' bill
Compilation B&Cm Cash Compilation Bill Section at Section at Section at Section Section at RAO HO HO at RAO RAO
Preparation of Cheque Preparation of Cheque
Debit Slip
TV
Recording in file
Accounting Entry
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Recurring Expenses from Imprest Cash

In respect of day-to-day expenses an imprest cash system is followed. Under this system a fixed sum is given to different RAOs and divisions to meet their day-to-day expenses. Based on the monthly expense requirement of RAOs and divisions a cheque is issued by H.O and RAO respectively. The RAOs and divisions incur expenses out of the imprest. RAOs and divisions prepare the expenses statement periodically. This statement along with the expense bills are sent to H.O and RAO respectively to get the imprest recouped periodically.
Accounting Entries: Imprest Cash Voucher Type

Petty Cash Voucher Petty Cash Voucher CRA & JV To Bank A/c (For the fixed sum given as imprest) Expenses A/c .Dr To Bank A/c (For imprest recoupment) Bank A/c .Dr Expenses A/c..Dr To Imprest cash A/c (For the surrender of imprest cash at year end)
Particulars
Imprest Cash A/c ..Dr
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Cash Basis of Accounting

Expenses are generally accounted for on cash basis. Generally provisions for expenses are not made i.e. outstanding expenses are not booked. However there are some exceptions e.g. provision for power purchase (ref. As-Is process document for Accounts Payable). On the other hand prepaid expenses (advance payments for expenses) are booked.
Accounting Entries: Prepaid expenses Voucher Type

Petty Cash Voucher To Bank (For Prepaid expenses made) Expenses A/cDr To Prepaid expenses (For accrual of Prepaid expenses)
Particulars
Prepaid expenses A/c.Dr
JV
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5.0 Personnel Accounting

Introduction
For the purpose of payroll preparation employees are classified into two classes. A) B) Gazetted Officers i.e. Class-I & II Officers Non-Gazetted officers i.e. Class- III & IV Employees
For both these categories salary is paid on the last day of the month. In the case of ClassI & II officers the salary is paid either by cheque to each individual officer or by direct deposit i.e. by means of a cheque issued for the total amount of salary for employees who have opted for this facility. For this purpose a Bank Slip containing the net salary payable details and the bank account details of the respective employees is forwarded to the paying bank. On the basis of the bank slip the paying bank credits the respective employees accounts. In case of Class- III & IV employees the salary cheque is issued to the DDO (Drawing and Disbursement Officers). The DDO withdraws the money from the bank and makes disbursement to each individual employee.
Payment of salary Maintenance of personnel file

Personnel file is created at the time of recruitment of employee. The personnel file is updated on the basis of documents generated on promotion, increment, transfer, retirement, etc. of the employee. In the case of class I & II officers the personnel file is maintained at both the offices i.e. Personnel Section (PS) of HO as well as at the Gazetted Officers (GO) section at the concerned RAO. However in case of other employees i.e. class III & IV, their personnel file is maintained with the Establishment Section (ES) of the concerned Divisional Office (DO) under the RAO.
Salary Payment
The following Payroll (PR) forms are used in the salary payment process: PR1- Contains Master data
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PR2- For One time or regular payments PR3/4- For deductions PR5- For Inter Unit transfer PR6- Used as covering letter PR7- For Inter Office transfer The above-mentioned PR forms are filled up by the GO section for Class I & II officers and NGO section for Class III & IV employees. These forms are sent to the Computer section. The Computer section processes these forms and prepares the pay bills and the payroll abstract (PR80).
Distribution of pay bill

In case of class I & II employees, three copies of the pay bill are prepared by the computer section and are sent to the GO section for the following purpose: First copy is used as office copy by GO section Second copy is used by cashier for disbursement of salary Third copy is issued to the employees In case of class III & IV employees, four copies of the pay bill are prepared by the computer section and are sent to the NGO section for the following purpose: First copy is used as office copy by NGO section Second, third and fourth copy are sent by NGO section to the concerned offices for the following purpose: Second copy is used as office copy by concerned office Third copy is used by cashier for disbursement of salary Fourth copy is issued to the employees
Activity
Dept. Respon sible

Computer section at RAO
Based on the information in forms PR-1 to PR-7 the Computer section prepares the pay bill (in three or four copies, as the case may be) and the abstract i.e. PR-80 which contains the total salary and deductions for the month.
Journal Voucher (JV) and the bank list are generated

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Journal Voucher (JV) and the bank list are sent to the GO/NGO/concerned section at the accounting unit. Three or four copies of pay bill (as the case may be), JV and bank list are received from the Computer section. GO/NGO section at RAO
A Petty Cash Voucher (PCV) for the total amount of salary payable is prepared.
The competent authority verifies and authorizes the above. Two copies of the pay bill, JV, PCV and the bank list are sent to the cash and bank section at accounting unit for payment.
One copy of the pay bill is sent to the concerned office (in case of class III and IV employees).
One copy of pay bill is filed as office copy Based on the JV, the accounting entries are passed for the total salary payable to the employees
Compilation section at RAO Cashier of RAO/ respecti ve office Compilation section at RAO
Copies of pay bill, JV and PCV are received from GO/ NGO section.
Sufficient cash is drawn from the bank to disburse the salary which is to be paid in cash
The third copy of the pay bill is issued to the employee. The accounting entries are passed in books of account
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Accounting entries: Payment of salary Voucher type Particulars In the books of RAO
Journal Voucher Basic pay A/c..Dr Dearness allowance A/c..Dr House rent allowance A/C.Dr CCA A/cDr Compensatory Allowance A/cDr Personal Pay A/c.Dr Conveyance allowance A/cDr Other allowance A/c.Dr Special Pay A/c..Dr To General Provident Fund (GPF) payable (against regular deduction) A/c General Provident Fund (GPF) Loan Recovery A/c GSLIS payable A/c HBA A/c Festival advance A/c Motor cycle advance A/c Car advance A/c Professional tax payable A/c LIC payable A/c House rent A/c Tax Deducted at Source A/c Interest accrued-staff loans and advances A/c Other misc. recoveries payable A/c (societies dues) Net salary payable A/c (For net salary payable i.e. after deductions from gross pay)
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Petty Cash Voucher
Net salary payable A/c Dr To Bank A/c (For the net salary paid to employees)
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Process : Payment of Salary

GO / NGO Computer Section at RAO Section at RAO
Pay bill / abstract/ J V/ bank list Sending docum ents to cashier / respective office
Preparation of petty cash voucher
Competent Authority
Verification and Authorisation
Cashier at RAO Compilation / Respective Section at RAO office
Accounting Entry
Accounting Entry
Paym to ent Em ployees
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Payment of Bonus / Ex-gratia

Generally Bonus and Ex-Gratia is paid to the employee once in every year. Amount of bonus for each employee is calculated by the GO Section of each RAO on the basis of notification from Head Office and cash is withdrawn from the Bank. The payment is made from RAO.
Accounting entries: Payment of Bonus / Ex-gratia Voucher type

Petty Cash Voucher To Bank A/c (For the bonus/ex-gratia amount for the year paid to employees)
Particulars
Bonus / Ex-gratia A/c ..Dr
Unpaid Salary / Bonus / Ex-gratia

Salary/ bonus/ ex-gratia would remain unpaid in case where it had to be paid in cash but could not be paid to employee. In such cases a cash remittance advice is passed to account for the unpaid salary into Account-II section.
Accounting entries: Unpaid salary / Bonus / Ex-gratia Voucher Type

CRA (Cash Remittance advice)
Particulars
Bank A/cDr To Unpaid salary Payable A/c (For the Unpaid salary amount deposited into A/c II section)
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Reimbursement of medical expenses

The medical expense incurred by the employee is reimbursed as per the prescribed service conditions, rules and regulations laid down by the Board. For this purpose doctors certificates, Bills for consultation fees and other medical treatment accompany the claim for reimbursement. The respective officers as per DOP first verify the claim. While verification the officer ensures the following: The claim is properly documented The person is entitled for the amount
After verification he passes the bill for payment. For payment of medical expenses, petty cash voucher is used which is originated from the respective department.
Accounting entries: Reimbursement of medical expenses Voucher type

Petty Cash Voucher To Bank A/c (For the medical reimbursement amount for the year paid to employees)
Particulars
Medical expenses reimbursement A/c.Dr
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Loans to employees
Presently the board is giving following interest bearing and interest free loans & advances to its employees: LOANS & ADVANCES TO STAFF-INTEREST BEARING LOANS & ADV TO STAFF-HOUSE BUILD/PLOT ADV & MORTG LOANS & ADV TO STAFF-MOTOR CAR ADVANCE LOANS & ADV TO STAFF-GRAIN ADVANCE COMPUTER ADVANCE LOANS & ADV TO STAFF-MOTOR CYCLE ADV LOANS & ADV TO STAFF-CYCLE ADVANCE LOANS & ADVANCES TO STAFF (INTEREST FREE) FESTIVAL ADVANCE PAY ADVANCE T.A. ADVANCE MEDICAL TREATMENT ADVANCE L.T.C. ADVANCE HOME TOWN TRAVEL ADVANCE OTHERS For the interest free advances monthly installment is deducted from gross salary. For the interest bearing advances first principal is recovered through monthly installment. While the principal is being recovered interest is calculated on reducing balance method and debited to accrued interest (receivable) account and credited to interest (income) account until principal is recovered. Once the principal is completely recovered interest receivable from the employee, which is accumulated in accrued interest account is recovered in equal monthly installments.
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Accounting Entries: Loans to employees Voucher type

Petty cash Voucher
Particulars In the books of RAO

House Building Advance A/c... Dr Scooter/ Motor cycle loan A/c ...Dr Car loan A/c ..Dr Cycle loan A/c. Dr Festival advance A/c. .Dr Other loan A/c. Dr To Bank A/c
Journal Voucher
(For the loan amount paid to employee) Basic pay A/c..Dr Dearness allowance A/c..Dr House rent allowance A/C.Dr Other Allowances A/cDr To HBA A/c Festival advance A/c Motor cycle advance A/c Car advance A/c Other advances A/c Net Salary Payable A/c
Journal Voucher
(For recovery of advances by deduction from monthly salary) Interest Accrued - Staff loans & advances A/c .Dr To Interest- Staff loans & advances A/c (For accumulation of interest accrued at year end)
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Advances to Employees in the case of transfers

During the tenure of employment, the employee may be transferred either from one office to another in the same RAO or from one RAO to another. In the first case where the employee is transferred from one office to another in the same RAO there is no accounting impact. In the latter case the Last Pay Certificate (LPC) is prepared by the respective transferor office and sent to the transferee office to inform the transferee office about the salary details of the transferred employee and the amounts receivable from him. The transferor RAO will prepare the transfer voucher indicating the amount recoverable from the employee and the transferee RAO will respond to the transfer voucher.
Accounting Entries: Advances to Employees in the case of transfers Voucher type

Transfer Vouc her
Particulars In the books of Transferor RAO

Inter Unit (Personnel)-Transferee office A/c..Dr To Loans & Advance to employees A/c (For the balance in Advance to employee A/c transferred to Transferee office)
In the books of Transferee RAO

Responding Voucher Loans & Advance to employees A/c..Dr To Inter Unit (Personnel)-Transferor office A/c (For the balance in Advance to employee A/c transferred to Transferee office)
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Workmen compensation
Workmen Compensation is paid to the workmen or to the legal representative/ heir/ nominee of the workmen in case of fatal accident. The payment is governed by Factories Act, 1948 and is subject to service conditions, rules and regulations and certain other criteria as laid down by the Board. Concerned officer as per DOP verifies the employees claim and passes it for payment. Payment is made through petty cash voucher.
Accounting Entries: Workmen compensation Voucher type

Petty cash Vouc her To Bank A/c (For the amount of compensation paid to employees)
Particulars
Workmens Compensation A/cDr
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GPF and GSLIS

GPF and GSLIS is deducted from the salary of the individual employee and credited to GPF/GSLIS payable Account. The Head Office makes monthly deposits by way of lump sum payments to the Provident Fund Trust. The amount which is deducted from the salary of the employees is deposited to the Provident Fund Trust.
Accounting Entries: GPF and GSLIS Voucher type

Petty Cash Voucher
Particulars In the books of HO

GPF payable A/c.Dr To Bank A/c (For the lump sum monthly deposit of GPF deducted for all
Petty Cash Voucher
employees. This payment is made by HO) GSLIS payable A/c..Dr To Bank A/c (For the lump sum monthly deposit of GSLIS deducted for all
employees. This payment is made by HO) Note: The Inter Unit transfers for GPF Payable A/c and GSLIS A/c are not yet made. Therefore there is a Credit balance in the RAO books and a Debit balance in the HO books. The Inter Unit transfer is planned to be made on a yearly basis. The Accounting entries for which are mentioned below.
In the books of RAO

GPF payable A/c.Dr GSLIS payable A/c..Dr To Inter Unit A/c - personnel (HO) (For the inter transfer of GPF payable and GSLIS payable)
In the books of HO
Inter Unit A/c - personnel (RAO).. Dr To GPF payable A/c To GSLIS payable A/c (For the inter transfer of GPF payable and GSLIS payable)
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Payment of monthly pension

For the purpose of making monthly payments of pension to the pensioners the board makes has made the following paymentscertain investments in to the pension trust.: However this investment is made based on management discretion and actuarial valuation of retirement benefits (liability) has not yet been made.

12% of wages of the employees as monthly contribution to trust Payment of shortfall in meeting total pensioners liability
Each month the Board withdraws from the pension trust and makes pension payments to the pensioners. On receipt of the above, Pension Trust releases payment to the Board for distribution among the pensioners.
Accounting Entries: Payment of monthly pension Voucher type

Petty Cash Voucher Provision for Pension A/c To Bank A/c (For payment to Pension Trust) Bank A/c To Provision for Pension A/c (For withdrawal from Pension Trust) Dr

Dr
Cash Remittance Advice
In the books of RAO

Petty Cash Voucher Terminal Benefits A/c To Bank A/c (For the amount of pension paid to pensioner) Dr
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6.0 Borrowing
Introduction
CSEB can avail loans from the Central / State Government, Power Finance Corporation, State Development Loan, Rural Electrification Corporation (REC), World Bank, Banks etc. CSEB has not availed any fresh borrowing after creation of the state of Chhattisgarh. Power Bonds issued by State Government in favour of M/s NTPC under provision of tripartite agreement are being treated by State Government as loan to CSEB. Other borrowings that have been transferred by MPSEB are still not approved. The borrowing of erstwhile MPEB is yet to be finally apportioned to the Board. However CSEB has repaid loans from Rural Electrification Corporation (REC) and Power Finance Corporation (PFC) being project specific liability for the borrowing that was made by MPSEB MPEB and later on transferred to CSEB.
Accounting Entries Event

At the time of payment of loan processing (if any) At the time of receipt of loan Credit Slip fee
Voucher type
Debit Slip A/c
Debit
Loan processing charges Bank A/c
Credit
(For the amount of loan
(For the amount of loan processing charges) processing charges) Bank A/c Loan A/c Grant / Subsidy A/c (if any)
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Provision for Interest on Loan and Repayment of Loan Activity Dept. Respon sible
B&CM Section
The interest payable on loans is determined as per the terms of the loans. Journal Voucher (JV) is prepared for interest payable, which is verified, and authorised and is sent to compiling section for necessary accounting entry. Compiling section records the accounting entry and files the voucher.
Process Flow
B&CM Section
JV Verifying & Authorising
Compiling Section
Accounting
File the Voucher

Provision of interest at year end Provision for Repayment of Loan at year end JV
Voucher type
JV A/c
Debit
Interest on fixed loans
Credit
Interest accrued and due A/c (For the amount of provision of interest) Provision for principal due for payment (For the amount of provision for Repayment)
(For the amount of provision of interest) Loan A/c
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General Ledger
Payment of Interest and Repayment of Principal Activity Dept. Respon sible

B& CM
Debit Slip is prepared for payment of interest and payment of loan and after verification and authorisation, it is sent to compiling section for necessary accounting entry.
Compiling sections record the accounting entry and files the voucher.
Process Flow
Competent Authority
Approval
B&CM
Debit Slip
Verifying & Authorising
Cheque
Payment
Compiling Section
Accounting
File the Voucher

At the time of payment of interest only At the time of repayment of loan and Interest. Debit Slip Debit Slip
Voucher type
A/c
Debit
Interest accrued and due Bank A/c
Credit
(For the interest amount
(For the interest paid) paid) Provision of principal due Bank A/c for payment A/c (For the amount (For the amount of of repayment of Loan and Interest)
repayment of loan) Interest accrued and due A/c (For the interest amount)
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7.0 Investment
Introduction
At present, CSEB investments are confined to Fixed Deposits with banks at the HO level. All the investments are recorded at the Head Office (HO) level.
Purchase of FD Activity Dept. Respon sible
Cheque is prepared for the investment amount. Debit Slip is prepared and payments made for investment amount. After it is authorized and verified, it is sent to compiling section for necessary accounting entry. B&CM
Process
Competent Authority
Approval
B&CM
Debit Slip
Verifying & Authorising
Cheque
Payment
Compiling Section
Accounting
File the Voucher
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General Ledger

At the time of purchasing FD.
Voucher type
Debit Slip
Debit
Fixed Deposit A/c (For the amount of FD) Bank A/c
Credit
(for the amount of FD)
Maturity of FD Activity Dept. Respons ible
The instrument is deposited into the bank. Proceeds are received against the maturity of FD. The TDS certificate is received. Credit Slip is prepared, verified and authorised and sent to compiling section for necessary accounting entry B&CM
Process
Cheque Credit Slip Verifying & Authorising
B&CM
Deposit
Compiling Section
Accounting
File the Voucher
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General Ledger
Accounting Event
At the time of maturity/ encashment of FDs
Voucher type
Credit Slip Bank A/c TDS A/c
Debit
Credit
Fixed Deposit A/c Interest on Fixed Deposits A/c
Reports
The registers maintained by B&CM section for FD investments include the date on which FD is made along with interest rate and maturity date.
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8.0 Cash & Bank Processes

Introduction
This section of the document documents the process relating to cash and bank receipts and payment within CSEB. The process of receipts and payments have also been covered in relevant sections of this document and other AS-IS process documents, e.g. expense payment has been covered in the Expense Accounting section, payment to vendors has been covered in the AS-IS document for Accounts Payable. The process of Bank Reconciliation has been covered separately in the next section.
Release of payment
CSEB releases payments for various purposes. The release can be broadly divided into the following heads. The area in which the process of release has been covered has also been indicated. A) B) C) D) E) F) Fund Transfer - H.O. to RAO (covered in this section) Fund Transfer - RAO to Division (covered in this section) Payment to Contractor / Sub-contractor (Ref. Expenses Accounting) Payment to Vendor (Ref. Accounts Payable) Salary Payment (Ref. Personnel Accounting) Imprest Payment (Ref. Expenses Accounting)
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Funds Transfer from Head Office to RAO

Every month fund is transferred from Head Office to each RAO. For this purpose each RAO prepares a statement showing monthly fund requirement under the following heads: 1. 2. 3. 4. Payment of salary Establishment Expenses e.g. TA bill, advances to staff etc. Supplier/contractor bill Statutory payment to outside agency e.g. Income tax, Professional tax, LIC
premium, training fees etc. 5. Administrative expenses e.g. imprest cash, temporary advance etc.
This statement is prepared on the basis of actual records. However for the expenses like payment to supplier / contractor some estimation is made based on previous months data. This monthly fund requirement is sent to head office in different parts. First part consists generally of GPF payment and is sent by 7th of the month. Second part, which includes pension, gratuity and payment for commuted pension, is sent to the Head Office by 20th 15th of the month. The third main part which includes other payment i.e. salary payment, payment to supplier/contractor, Statutory and Adm. expenses is sent by 10th of every month to Head Office.after that. The procedure followed by the Head Office for remittance of funds to various RAOs is covered below.
Departments/sections involved in the process

Head of the Division (Engineer) Account I Section at RAO Head of RAO / C.E. ( T&D) / S.E. (Gen.) Budget & Cash Management (B&Cm)-at HO Compilation Section at RAO RAO
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Activity
prepared. The basis for estimation of funds requirement is A Statement of Monthly Fund Requisition is
Dept. Responsible
RAO
verified by the Accounting officer of RAO to ensure that: Estimate for establishment expense is properly supported with bills, such as medical bills, T.A. bills etc. Imprest amount is requested within the limits of imprest cash Temporary advances are requisitioned on the basis of anticipated fund requirement in the current month.
-
Payment for supplier/contractor bill is properly worked out i.e. actual passed bills in hand on the last day of the month
Payment for salary of staff and other usual expenses are properly included in the statement The Statement for Monthly Requisition of Funds
with all its annexure is authorised by the Divisional Head before submitting to the RAO. The Monthly Requisition for Funds is reviewed and ensured that estimates are made on a reasonable basis. It is also ensured that requisition for funds is duly approved by competent authority as per DOP After review the Monthly Fund Requisition is B&CM section at HO
approved by B&CM section. The detail of Statement of Monthly Fund
Requisition is recorded in the Funds Requisition Register (maintained RAO wise).
Remittance of funds by head office to RAOs

The Statement of Monthly Fund Requisition B&CM section at HO
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received from RAO are analysed and the transfer of funds to be made to various RAOs is scheduled. Bank Transfer advice is prepared and sent to the
bank for Telegraphic Transfer of funds to the RAO.
Transfer Voucher (TV) are prepared and on the
same day it is sent the same along with copy of the Bank Transfer Advice to the concerned RAO intimating the funds transferred. The remittance of fund is recorded in the Fund Account I section, at RAO
Requisition Register The intimation of transfer of funds from HO is received and it is ensured that the bank has given the credits for funds transfer on the same day. On intimation from bank of the receipt of credit for
funds, a copy of the TV acknowledging the receipt of funds from HO is sent to B&CM.
Remittances in-transit
A JV is prepared at the year -end to account for the remittances in-transit based on the TV received from HO for the funds transferred by HO but not credited in the RAOs bank account. The entry is adjusted after verifying the bank Account I section at RAO
statement for credits received.
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Accounting Entries Voucher Type

Transfer Voucher

Inter Unit Transaction Fund Transfer/ Remittance A/cDr To Bank A/c (For transfer of funds by Head Office to RAO)
In the books of RAO

Responding Voucher Journal Voucher Bank A/c ..Dr To Inter Unit Transaction Fund Transfer/ Remittance A/c (For receipt of funds by RAO from Head Office) Remittance in transit A/c..Dr To Inter Unit Transaction Fund Transfer/ Remittance A/c Journal Voucher (For remittance in transit at the end of the year) Bank A/c ..Dr To Remittance in transit A/c (For adjustment of remittance in-transit after year end)
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Pro ss : Fu dTra sfe fro H to Ra ce n n r m O o

Compilation Head of RAO Account I B&CM at Section at / C.E.(T&D)Section at / HO HO S.E.(Gen.) RAO
D t rm a ion e e in t of m t ly on h re u m n q ire e t
Con solid t d ae st t m n ae e t
Au h t oriza ion t
Ap rov l p a
Fu d ns Re u ion q isit Re ist r g e
Sc Tr
Accou t g n in En ry t Ba k Confidential n Tra sfe n r Ad ice v
B&CM
D b Slip e it
Ve rificaPage 45 of 153 t ion
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Funds Transfer from RAO to Division

The funds transferred from RAO to Division are for the following purposes: 1. 2. 3. 4. Payment of salary Establishment Expenses e.g. TA bill, advances to staff etc. Supplier/contractor bill Statutory payment to outside agency e.g. Income tax, Professional tax,
LIC premium, training fees etc. 5. Administrative expenses e.g. imprest cash, temporary advance etc.
The process of imprest fund transfer and fund transfer for other expenses under heads 1-4 are covered below. Part of this process has also been detailed in the Expense Accounting section of this document.
Imprest Funds
In respect of day-to-day expenses an imprest cash system is followed. Under this system a fixed sum is given to different divisions to meet their day-to-day expenses. Based on the monthly expense requirement of divisions a cheque is issued by the RAO. The division incurs expenses out of the imprest. The division then prepares the expenses statement periodically. This statement along with the expense bills are sent to the RAO to get the imprest recouped periodically.
Accounting Entries: Imprest Cash Voucher Type

Petty Cash Voucher Petty Cash Voucher CRA & JV To Bank A/c (For the fixed sum given as imprest) Expenses A/c .Dr To Bank A/c (For imprest recoupment) Bank A/c .Dr Expenses A/c..Dr To Imprest cash A/c (For the surrender of imprest cash at year end)
Particulars
Imprest Cash A/c ..Dr
Fund Transfer for Other Expenses

As-Is Process
General Ledger
Activity Preparation of the Bill for Payment

It is ensured that every payment made is
Dept. Responsible
Concerned Division
supported by a Journal Voucher / Petty Cash Voucher along with the duly authorised bills. JV / Petty Cash Voucher contains particulars of
the claim and the relevant account head under which the payment has been made or adjustment effected. While passing bill for payment the following
points are being considered Preprinted bill in the prescribed format is used for the preparation of the expense bill, medical bill, Overtime bill, TA bill, Travel Advance and RA bill (bill for the payment regarding the contract work), etc. All bills are prepared by the concerned section of the division and sent to the RAO for final audit and payment of the bill Suppliers bill is submitted for payment in their own forms All bills are authorised for payment as per DOP Full account classification i.e. account code and division code is recorded in each so that the expenditure can be correctly accounted for
Receipt and checking the voucher

Duly approved JV / Petty Cash Voucher is Account I section received along with the supporting documents from the concerned divisions and a list of all vouchers are forwarded during the day It is checked that the:
Bill is approved by the competent authority as per the DOP Necessary supporting documents are attached
As-Is Process
General Ledger
Special remarks/ instructions if any are stated on the voucher such as any particular bank on which the Cheque is to be drawn, mode of dispatch whether pay order or demand draft is to be prepared, etc.
Accounting entry passed is correct TDS as applicable is deducted Arithmetical accuracy of the bill The bill is returned to the originating section in
case of any discrepancy. prepared: Account Payee Cheque, or Demand Draft Debit Slip/ Petty Cash Voucher details are After verification of the bill the followings are
recorded in the Bank Book. Debit Slips/ Petty Cash Vouchers are forwarded
along with the supporting documents and Cheque for signatures by the authorised signatory. A record of the Cheque issued along with the
name of party and the amount is made in the Cheque Issue Register.
Petty Cash Voucher is filed along with the
supporting documents in the file.
Payment by Head Office

All bills for an amount exceeding the limit of Bill passing section payment by RAO as specified in the DOP are sent to Head Office for payment. Following is prepared: Account payee Cheque, or DD requisition form, in case DD is to be obtained from the bank
B&CM Section
As-Is Process
General Ledger
Transfer Voucher (TV) Debit Slip as a memorandum voucher for intimating the concerned RAO about payment of the
bills, so that it can account for the payment made by the Head Office on their behalf The Cheque number is recorded on the Debit
slip / Petty Cash Voucher The Petty Cash Voucher details are recorded in
the bank book The Petty Cash Vouchers are forwarded along
with the supporting documents and Cheque for signatures of the authorised signatory. The copy of the Transfer Voucher is sent to the RAO
concerned RAO. The TV is received from H.O. and an entry is made for payment by H.O. on behalf of RAO through a Responding Voucher.

Petty Cash Voucher

Expense A/c .Dr To Bank A/c (For expenses of the Division paid by RAO)
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Earnest Money Deposit / Security Deposit
EMD may be received in any of the following modes, depending upon the specifications in the tender document.

Demand draft (DD) / Pay Order By deposit of FDRs, or By way of bank guarantee Cash
No other mode of payment is accepted. EMD received is refundable and therefore it is treated as a liability in the books of account for the amount of EMD received in cash. EMD received is refunded to the unsuccessful bidder(s) immediately after acceptance of the letter of award by the successful bidder(s). In case of successful bidder(s), the EMD is adjusted against the Security Deposit (SD) or treated as SD. Security Deposit is generally received in any of the following modes, depending upon the mode prescribed in the Purchase Order.

DD / Pay Order By deposit of FDRs By way of Bank Guarantee
SD is refundable and therefore it is treated as liability in the books of account. The SD is refunded only after the contract is completed in accordance with the terms & conditions of the Purchase Order. Earnest Money Deposit Account, Security Deposit Account and Vendor Account for the above transactions are maintained in the books of respective accounting unit.
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CRA

Bank A/c...Dr To Earnest Money Deposit A/c
Petty Cash Voucher JV
(For Receipt of EMD amount) Earnest Money deposit A/c...Dr To Bank A/c (For refund of EMD) Earnest Money deposit A/c...Dr To Security deposit A/c
JV
(For transfer of EMD to SD) Earnest Money deposit/security deposit A/c..Dr To Misc. Income A/c
Credit Slip
(For forfeiture of EMD/SD in case EMD/SD received in cash) Bank A/c...Dr To Misc. Income A/c (For forfeiture of EMD/SD in case EMD/SD received as bank
JV
guarantee) Earnest Money deposit A/c...Dr To Advance to supplier A/c (for adjustment of EMD/SD against other dues of the vendor)
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Loss and Cancellation of Cheque

cancellation of Cheque.
This process lays down the procedure that is being followed by the Board for loss and

Account I Section at RAO Account Officer at RAO / HO Budget & Cash Management (B&Cm)-at HO Compilation Section at RAO / HO
Activity Loss of Cheques Loss of Blank Cheque or a Cheque Book

In case of loss of Cheque book or loss of blank Cheque, the fact is notified to the bank with which the concerned RAO has the bank account. An acknowledgement from the bank is obtained on
Dept. Responsible
Account officer at RAO/HO
the copy of the letter intimating bank for the loss of Cheque book or a blank Cheque and filed the acknowledgement in a separate file. Once notified, the Cheque bearing the number,
which have been notified to have been lost, wont be honoured by the bank.
Cheque is Lost or Destroyed by the Party in whose favour the cheque was issued
The fact of loss of Cheque / destroyed has been Person in whose favor the cheque intimated to the Account officer of the RAO/HO was issued Bank is requested by the concerned officer to stop Account officer at the payment of Cheque RAO/HO The letter is forwarded to the bank giving instructions to stop the payment. It is ensured that the details of Cheque Account I section at RAO/B&CM
lost/destroyed are appearing in the Bank Reconciliation

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Statement On receipt of copy of letter of instruction for stop
payment duly signed by the bank, an entry is made for the cancellation of lost Cheque Credit Slip is passed to account for cancellation of
the lost Cheque. An indemnity bond is received in the prescribed
form from the party requiring the issue of a new Cheque in lieu of lost Cheque. New Cheque is issued in favour of the party and the payment is recorded by passing a debit slip Account I section at RAO/B&CM
Cancellation of Cheque Cancellation before handing over of Cheque to the Party

The cheque no. on the existing voucher is modified The cheque is marked as cancelled and is attached Account I section at RAO/B&CM
with the voucher
Cancellation of Cheque already issued
When the Cheque to be cancelled is not in the Boards possession, the bank is intimated to stop the payment of Cheque. After ascertaining the fact that payment has been stopped, necessary entry is made for the cancellation of Cheque through Credit Slip The party, in whose favour the Cheque was issued, Account Officer at RAO/HO
Account I section at RAO/B&CM
is intimated about the cancellation of Cheque.
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Credit Slip
Particulars In the books of RAO/HO

Bank A/c..Dr To Expense A/c / Creditors A/c
Debit Slip
(For cancellation of Cheque) Expense A/c / Creditors A/c ....Dr To Bank A/c (For issue of new Cheque)
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Proce u : Lo &Ca ce tio o Ch q e d re ss n lla n f e u

Account Officer at RAO / HO Loss of Blank Cheque(s) Filin g te h a n ck ow le g m de et n Not ifica i t -on t o Ba k for n st op py et a mn En ry for t ca ce n lla t of ion lost ch q e eu
Issued cheque lost/destroye
Not ifica ion t of loss of ch q e t eu o Ba k n
Cre it d Slip
Issu n a ce of n w e ch q e eu
E P
t h
Bank
Ack ow n le -d e e t g mn
Ack ow n le -d e e t g mn
ection O
Not ifica it on of loss t o Accou t n I Se ion ct Confidential
Party
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Accounting for Dishonour of Cheque

This process lays down the procedure that is being followed in respect of accounting for dishonour of Cheque for HT & LT consumer.

LT Revenue Section at RAO DC HT Section at RAO
Process for Cheque Dishonoured for LT Consumer Activity

Intimation is sent through a letter to the DC that cheque is dishonoured Entry is made in the Cheque Dishonoured
Dept. Responsible
LT Revenue Section at RAO
Register Entry is made in the Cheque Dishonoured DC Register Demand Note is raised on the consumer for
the dishonoured cheque amount and other charges (Surcharge + Reconnection / Disconnection Charge + Postal and other stationery charge) If payment is made by the consumer then
entry is made in Cheque Dishonoured Register and intimation is sent to LT Revenue Section - RAO If consumer fails to pay then the dues is
added to the next bill When bill is cleared by the consumer then
intimation is sent to LT Revenue Section RAO
Accounting Entry Voucher Type

JV Sundry Debtor (LT) A/c To Bank A/c
Particulars
Dr
As-Is Process
General Ledger
(For Cheque dishonoured)
Process for Cheque Dishonoured for HT Consumer Activity
Dept. Responsible
Letter is sent to consumer for the Cheque HT Section at RAO
Dishonoured with copy to Superintending Engineer Register the bill When payment is received the register is Surcharge is charged from the date of issue of Entry is made in the Cheque Dishonoured
updated with the payment details
Accounting Entry Voucher Type

JV Sundry Debtor (HT) A/c To Bank A/c (For Cheque dishonoured)
Particulars
Dr
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9.0 Bank Reconciliation

Introduction
RAOs maintain two bank accounts Account I for all payments and Account II for all revenues. Funds are transferred from Account II to HO and funds for payment are released by HO to Account I. The bank statements for these accounts are received monthly and Bank Reconciliation Statement is also prepared on a monthly basis.
Format of Bank Reconciliation Statement

The Bank Reconciliation Statement receives the statement and prepares the BRS. The formats of the Bank Reconciliation are detailed hereunder.
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PAYMENT CASH BOOK A/C NO.I Name of Bank ____________________________ Bank Reconciliation Statement as on __________ (A) (i) Opening Balance as per Cash Book as on __________ (ii) Fund Received from HQ during the period (iii) Fund Receipt from RAO Main A/c during the period (iv) Stale cheques accounted during the period (xv) TOTAL (i)+(ii)+(iii)= +(iv) LESS (vi) Payment made including Bank Commission Accounted & Fund transferred to other Bank A/c I during the period but excluding fund remitted to Headquarters (vii) Excess fund remitted to HQ during the period (viii) Fund transferred to RAOs Main A/c II (ix) Closing Balance as per Cash Book on _______ =(v)-(vi)(vii)-(viii) Rs. __________ Rs. __________ Rs. __________ Rs. __________ Rs. __________ Rs. __________
Rs. __________ Rs. __________ Rs. __________
(B)
(x) Closing Balance as per Bank Statement as on ________ ADD (xi) Debit (Receipt) in Cash Book but credit not appearing in Bank Statement (xii) Debit in Bank Statement but Credit (Payment) not appearing in Cash Book LESS (xiii) Credit (Payment) in Cash Book but Debit not appearing in Bank Statement (xiv) Credit in Bank Statement but Debit (Receipt) not appearing in Cash Book (xv) Closing Balance as per Cash Book as on _______ =(x)+ (xi)+(xii)-(xiii)-(xiv) (C) Closing Balance as per A/c Control (ix) = (xv) = C
Rs. __________ Rs. __________ Rs. __________
Rs. __________ Rs. __________ Rs. __________ Rs. __________
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RECEIPT CASH BOOK A/C NO.II Name of Bank ____________________________ Bank Reconciliation Statement as on __________ (A) (i) Opening Balance as per Cash Book as on __________ (ii) Receipt during the period (iii) Fund Receipt from RAOs Other Bank A/c I & II (iv) TOTAL (i)+(ii)+(iii) LESS (v) Funds transferred to HQ during period (vi) Fund transferred to RAOs A/c II of Main Bank during the period (vii) Dishonoured Cheques and Bank Commission accounted during the period (viii) Closing Balance as per Cash Book on _______ =(iv)-(v)(vi)-(vii)
Rs. __________ Rs. __________ Rs. __________ Rs. __________ Rs. __________ Rs. __________ Rs. __________ Rs. __________
(B)
(ix) Closing Balance as per Bank Statement as on ________ ADD (x) Debit (Receipt) in Cash Book but credit not appearing in Bank Statement (xi) Debit in Bank Statement but Credit (Payment) not appearing in Cash Book LESS (xii) Credit (Payment) in Cash Book but Debit not appearing in Bank Statement (xiii) Credit in Bank Statement but Debit (Receipt) not appearing in Cash Book (xiv) Closing Balance as per Cash Book as on _______ =(ix)+ (x)+(xi)-(xii)-(xiii) (C) Closing Balance as per A/c Control (viii) = (xiv) = C
Rs. __________ Rs. __________ Rs. __________
Rs. __________ Rs. __________ Rs. __________ Rs. __________
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AGEWISE BREAKUP OF OUTSTANDING ITEMS OF BANK RECONCILIATION Less Less Less than 3 than 6 than years month 15 but s but days Curre more more but nt More than 6 than more (Less S than 3 month 15 than 3 than 3 No Particulars years s days days days) Total Remarks 1 2 3 4 5 6 7 8 9 1 Debit (Receipt) in Cash Book but Credit not appearing in Bank Statement A. Cheques / DD Deposited B. Dishonour ed Cheques C. Other Items (specify) i. ______ ii. ______ TOTAL 2 Debit in Bank Statement but Credit (Payment) not appearing in Cash Book A. Cheques / DD Deposited B. Dishonoured Cheques C. Other Items (specify) i. ______ ii. ______ TOTAL
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1 3
2 Credit (Payment) in Cash Book but Debit Slip not appearing in Bank Statement A. Cheques / DD Deposited B. Dishonoured Cheques C. Other Items (specify) i. _____________ ii. _____________ TOTAL Credit in Bank Statement but Debit (Receipt) not appearing in Cash Book A. Fund / Payment directly received by the bank B. Interest on delayed credit given by the bank C. Other Items (specify) i. _____________ ii. _____________ TOTAL
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Treatment of Stale Cheques

According to the Negotiable Instruments Act a Cheque is valid for six months from the date of issue. Accordingly, when a Cheque has been issued by the Board and is not presented for payment to the bank by the payee then the amount of the Cheque is transferred to Stale Cheques A/c at the time when the Bank Reconciliation Statement is prepared. If the Cheque is reissued then the amount is debited to the Stale Cheques A/c. If not, then the amount of the Cheque is transferred after a period of three years to Misc. Revenue A/c.

JV Bank A/c To Stale Cheques A/c Debit Slip (Accounting entry for stale cheques) Stale Cheques Dr To Bank Account JV (Re-issue of stale cheques) Stale Cheques A/c To Misc. Income A/c (Transfer of the amount of stale cheques after three years to income of the Board) Dr
Particulars
Dr
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10.0 Accounting for TDS

Introduction
The Income Tax Act, 1961 prescribes that on certain nature of payments the payee has to deduct tax and deposit the same with the Income Tax authorities. This deduction by the payee is known as Tax Deducted at Source (TDS). CSEB generally deducts TDS on payments to vendors (Contractors / Sub-contractors - u/s 194C and 194J), payment of rent (u/s 194I) and payment to employees (u/s 192).
TDS on Payment to Vendors (Contractors / Sub-contractors) Activity

Debit slip is prepared for making payment to Supplier. TDS details are entered on the basis of PO The Debit Slip and TDS information is verified and copy is sent to Cash Section for preparation of Cheque The Cheque is prepared and payment is made to the supplier Payee wise summary is made for TDS deduction under each section of the Income Tax Act Total tax under each section of the Income Tax Act is calculated Challan and Debit Slip for deposit of tax for the amount of tax deducted at source is prepared All copies of verified Challan and Debit Slip is forwarded to B&Cm Section for preparation of Cheque and deposit of TDS amount in bank Challan and Debit Slip are received from Bill Passing section Challan and Debit Slip are verified, and the Challan and Cheque is deposited with the bank and copy of debit slip is sent to the Compiling Section for necessary B&CM Section Bill Passing Section
Dept. Responsible
Concerned Division Bill Passing Section Cash section
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accounting entry. The receipted copy of the Challan deposited is received from the bank The receipted Challan is forwarded to the Bill Passing section and an acknowledgement is received on the voucher for receipt of Challan. Reference of payment detail entry is made in TDS Register (Date of deposit of tax, Particulars of payment etc.) Tax deduction certificate in Form no. 16A is prepared and forwarded to the competent authority along with payee wise summary of tax deducted and tax payment Bill Passing detail for verification and signature of TDS certificate. The number and date of TDS Certificate issued is recorded in the column TDS Certificate Reference in TDS Register Annual Return is filled in the Form No. 26C and Section
forwarded to the competent authority for verification along with payee wise summary of tax deducted, summary of tax payment and TDS Register. After signature of competent authority on Annual Return of tax deduction, it is filed with jurisdictional Assessing Officer
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Debit Slip To Bank A/c To TDS Payable A/c Debit Slip (When supplier is paid) TDS Payable A/c To Bank Account (Payment of TDS to Income Tax Department) Dr
Particulars
Advance to Supplier A/c / Inter Unit RAO A/c Dr
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TDS on Payment to Employees Activity

The salary details are prepared by the Computer Section. This detail includes the amount of TDS to be deducted. The TDS schedule is generated by the Computer Section for the purpose of depositing the TDS with the Income Tax Department Challan is filled up as prescribed by the Income Tax authorities for TDS on Salary Challan is verified and authorised Debit slip is prepared for the amount of TDS to Cash Section in RAO RAO Sr. Acct. Officer
Dept. Responsible
GO / NGO Section of the RAO
be deposited. Approved Challan and Debit slip is forwarded to the cashier for depositing TDS with income tax authorities. The approved Challan and Debit Slip is received The amount of TDS payable is deposited in the Cash Section in RAO
bank and receipted copy of the Challan is received from the bank One copy of Debit Slip is sent to the Compiling
Section for necessary accounting entry. The accounting entry is passed in the books of account and the voucher is filed. Tax Deduction Certificate in Form No. 16 is prepared by Controlling Officer for Class I & II
Compiling section
Employees and concerned Office-In-Charge for Class Controlling Officer / III & IV Employees along with necessary annexure. Concerned Office-
An overall reconciliation statement is prepared In-Charge
giving the aggregate value of the TDS certificates, total TDS deducted from employees and the amount
Confidential 67 of 153
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deposited with the Income Tax Department. Form 16 is forwarded after signature of the
competent authority as per DOP to the respective employees.

JV Salary A/c Other payables To Net Salary Payable A/c To TDS Payable A/c To Other deductions A/c Debit Slip (Entry for salary becoming due) TDS Payable A/c To Bank Account (Payment of TDS to Income Tax Department) Dr
Particulars
Dr Dr
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(Contractors / Sub-contractors)
As-Is Process General Ledger
Process : TDS on Payment to Vendors

Concerned Division
Prepare Debit Slip with TDS details
Purchase Order
Compilation BillPassing B&CMSection Section Section
Verif y PrepareDebit Slip f or Vendor Pay ment RecordTDS details inTDS Register PreparePay ee wise Summary of TDSdeducted CalculateTDS liability under each Section of the Income Tax Act Prepare Challan and Debit Slip f or depsit of TDS
M ake ref erence entry inTDS Register IssueForm 16A
Make entry in TDS Register
Prepare Cheque f orPay ment
Verif y
PrepareCheque f orPaymentof T DS
Forward Challan to Bill Passing Section
Pass Accounting Entry
Pass Accounting Entry
Vendor
ReceiveCheque Receive Form 16A
IT Dept. (Bank)
ReceivePayment and acknowledge receipt onChallan
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T DS on Pay en to Em ees m t ploy

Compliation CashSection RAO - Account / NGO GO Controlling Offier Section
P repareS alary and T S DS chedule
I Section
PrepareDebit S lip f orT P DS ayment
V erify
- RAO
P repareChallan for deposit of T DS onS alary
Deposit T in DS B ank
/Office-In-Charge Section
Pass A ccounting E ntry
Prepare Form16
P repare Reconciliation Statem forT ent DS
Employee
A ckknow ledge receipt of Form16
Confidential
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11.0 Period End Activities

Introduction
The following is a list of major year-end / period-end activities of the Board. The list is illustrative and not exhaustive. Consolidation of Trial balance of Regional Accounting Units and Head Office Creation of Provision for Power Purchase Accounting for Material Issues Allocation of Overhead to Capital Work-in-Progress. - Rev expenses reclassified Revenue Recognition for Unbilled Revenue Interest on FD and Borrowings Inter Unit Reconciliation Closing Stock Valuation Bad Debt Provision / Write Of Cash Verification in different Accounting Units and in Head Office Deferred Revenue Expenses Creation of Provision for Income Tax
Consolidation of Trial Balance

At the year end the Trial Balance of 8 Regional Accounting Units (RAOs), 1 Central Accounting Unit (CAU) and Head Office is consolidated in the books of the Head Office to get the Profit & loss Account and Balance Sheet of the Board.
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Creation of Provision for Power Purchase

The Board has entered into several Power Purchase Agreements (PPAs) for purchase of power with the Central Power Sector utilities (including the Power Trading Corporation) and Captive Power Producers (CPP), viz. Jindal Power, BALCO, etc., including non- conventional power generation stations. All power purchase transactions are recorded in the books of Head Office only. Provisions are generally made at the year end in the books of Head Office in respect of all bills which are pending for payment by transferring them into Outstanding Expenses Account. Next year when bills are paid Outstanding Expenses Account is debited.
Accounting Entries: Provision for Power Purchase Voucher type

Journal Voucher
Particulars
Expenses for power purchase A/c. . Dr To Outstanding expenses A/c (Accounting of provision for at the year end for the month of
Journal Voucher
march paid in april) Outstanding expenses A/c.... Dr To Discount received A/c (Cash discount received on power purchase bills for the previous
Debit Slip Journal Voucher
year) Outstanding Expenses A/c..Dr To Bank Expenses for power purchaseA/c (Accounting of payment for power purchase bills for the previous year Reversal of last years provision)
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Accounting for Material Issues

When the goods are issued entry is made in the Stores Computer Section. The valuation of the issue is made by the computer system based on the weighted average method. At the end of the month the report of total issues are taken from the system and sent to the RAO for necessary accounting entry.
Accounting Entries Voucher type

Journal Voucher
Particulars
Material Issued (Capital)Dr Material Issued (O&M).Dr To Material Stock (O&M) To Material Stock (Capital) (Accounting for the issue of material at period end / month
Journal Voucher
end) Capital Work-in-progressDr Fixed AssetDr To Material Issued (Capital) (For the amount of material issued for capital transferred to CWIP)
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Allocation of Overhead to Capital Work-in-Progress - Revenue Expenses Reclassified

This year-end activity is applicable only to divisions totally involved in activities of capital nature. The revenue expenses (e.g. administrative overheads, etc) of these divisions are capitalized as capital work-in-progress (CWIP) by using a uniform overhead allocation rate through an intermediary account (i.e. Revenue expenses reclassified- Pending allocation A/c). The formula used to calculate the uniform overhead allocation rate is as follows: Total Revenue expenses to be reclassified of all such divisions Total Capital expenditure incurred by all such divisions The capital expenditure of each division is multiplied by the uniform overhead allocation rate in order to arrive at the revenues expenses to be reclassified / allocated to that particular divisions CWIP. This
X%
reclassification /allocation is done by the H.O.
Accounting Entries: Revenue Reclassification Voucher Type

Journal Voucher

Revenue expenses reclassified- Pending allocation A/cDr To Expenses A/c (For expenses A/c being reclassified to Revenue expenses
Transfer Voucher
reclassified- Pending allocation A/c ) Inter-Unit- H.O. A/c..Dr To Revenue expenses reclassified- Pending allocation A/c (For Revenue expenses reclassified being transferred to H.O. This is for the actual amount.)
In the Books of H.O.

Responding Voucher Revenue expenses reclassified- Pending allocation A/c.Dr To Inter-Unit- RAO A/c (For Revenue expenses reclassified being transferred to H.O. This is for the actual amount)
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Transfer Voucher
Inter-Unit-RAO A/c.Dr To Revenue expenses reclassified- Pending allocation A/c (For the revised amount as per uniform overhead allocation rate being transferred to RAOs)
In the books of RAO

Responding Voucher Capital Work-in-progress A/c.Dr To Inter-Unit- H.O. A/c (For the revised amount being capitalized as CWIP)
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Revenue Recognition for Unbilled Revenue

In case of B category of HT consumers the Board adopts a mid-month billing cycle (i.e. meter reading is taken on 12th to 15th of any particular month for the period of 30 days ended on the meter reading date ). Hence, at year-end (i.e. 31st March) the revenue attributable to the second half of the month of March is recognized by apportioning the March-April bill. The procedure followed is as follows: To ascertain the revenue to be recognized for the month of March the undermentioned formula is used: Revenue as per the March-April bill x No. of days in March covered in the bill / Total No. of days covered by the March-April bill In the month of April the Journal Entry recognizing the revenue of March as per the above formula is reversed and the entire revenue as per the March-April bill is recognized and thereby effectively recognizing the revenue attributable for the month of April only (i.e. First half of April only).
Accounting entries: Revenue Recognition Voucher Type

Journal Voucher

Sundry Debtors A/c..Dr To Energy charges A/c (For the amount of Revenue recognized for the 2nd half of
Journal Voucher
March. Entry passed for the month of March) Energy charges A/c..Dr To Sundry Debtors A/c (For reversal of Revenue recognized for the 2nd half of March.
Journal Voucher
Entry passed for the month of April) Sundry Debtors A/c..Dr To Energy charges (For the entire amount of Revenue as per March-April bill. Entry passed for the month of April)
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Interest on FD and Borrowings

The interest income on FD is recognized on cash basis. No year-end accruals are done. However, the interest expense on borrowings is recognized on accrual basis. Year-end provision for interest expense is made.
Accounting entries: Interest on FD and Borrowing Voucher Type

Journal Voucher
Particulars In the books of H.O.

Bank A/c..Dr To interest on FD A/c
Journal Voucher
(For the interest on FD received) Interest on Borrowings A/c..Dr To Provision for Interest A/c (For the accrual of interest on borrowings.)
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Inter Unit Reconciliation

Reconciliation of Inter Unit ledger is carried on periodically and at the year-end to facilitate a smooth and timely updation and closing of the books of account. After reconciliation the Inter Unit Account heads become nil in the consolidated accounts for the Board as a whole and it entails the closure of Inter Unit Accounts. The following is the illustrative list of Inter Unit transaction, which is reconciled periodically and at year-end: Transfer of employees, from one accounting unit to another accounting unit Deduction of GSLIS etc. at accounting unit, whereas the contribution is deposited by HO to the LIC on behalf of the Board Transfer of funds by HO to accounting unit Remittance of funds by accounting unit to HO Payment to suppliers by HO in cases where payment exceeds the amount specified as per DOP on behalf of accounting unit Transfer of stores items between two divisions under two separate accounting units Transfer of fixed assets from one accounting unit to another Transfer of loans and creditors from one accounting unit to another Monthly transfer of fund (with respect to Gratuity and Pension) by HO to accounting unit for making payment to employees Payment of Government Provident Fund (GPF) by HO on behalf of accounting unit Disbursement of GPF loan by the accounting unit to the employees Collection of income by one accounting unit on behalf of other Payment of expenses by one accounting unit on behalf of other
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Bad Debt Provision / Write off

The provision for doubtful dues from Consumers A/c is credited to account for the estimated doubtful debts. Irrecoverable debts are written off. At yearend the provision made for doubtful dues is re-visited and an appropriate revision to the provision is made. Present policy of the Board for creation of provision is as follows: The provision for the Bad and Doubtful Debt is provided @ 25% on I) Sundry Debtors for sale of power including surcharge less current demand less unbilled revenue free supply of electricity billed to State Government II) Sundry Debtors for power subsidy III) Permanently disconnected consumer IV) Inter state sale of power
Accounting entries: Bad Debt Provision / Write off Voucher Type

Journal Voucher
Particulars
Bad and doubtful debts provided for A/c..Dr To Provision for Doubtful dues from consumers A/c
Journal Voucher
(For doubtful debts provision.) Provision for Doubtful dues from consumers A/c.Dr To Sundry debtors A/c
Journal Voucher
(For irrecoverable debts written off) Bad and doubtful debts provided for A/c..Dr To Provision for Doubtful dues from consumers A/c
Journal Voucher
(For year-end addition made to doubtful debts provision.) Provision for Doubtful dues from consumers A/cDr To Bad and doubtful debts provided for A/c (For year-end deduction made to doubtful debts provision.)
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General Ledger
Closing Stock Valuation

Physical verification of stock is conducted by the Board at reasonable intervals and at the year-end in respect of stores, spare parts and raw materials. If any material discrepancies are noticed on physical verification as compared to book records the same is properly dealt with in the books of account. The stock is valued in accordance with the lower of cost or market price principle. Weighted Average Price method is used for stock valuation. Presently, most of the purchases are made by the Board on total cost basis i.e. inclusive of freight and insurance charges. Hence no separate loading is required on account of these costs in the valuation of stock. The amount payable by the Board for freight and other incidental expenses is included in material cost on incurrence of such expenses.
Cash verification in different Accounting unit and in Head Office

Cash verification is a year-end activity and physical cash in hand is verified at the year-end in all Regional accounting units and the Head Office.
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Writing off of preliminary expenses on project

In respect of projects e.g. turnkey contracts technical, operational and financial feasibility study is undertaken before final approval of the project. The preliminary expenses incurred for research, survey and investigation i.e. on account of project reports, feasibility studies, etc. is accounted as 'Expenses on feasibility studies / survey not yet sanctioned till such time as the administrative approval of the project is not obtained from the competent authority as per the Delegation of Power (DoP). In case the project is abandoned, the expenditure is written off in the year in which the project is abandoned (ref. As-Is Process Document for Asset Accounting).
Accounting Entries: Preliminary expenses written off Voucher type

Petty Cash Voucher
Particulars
Expenses on feasibility studies / survey not yet sanctioned A/c.Dr To Bank A/c
Journal Voucher
(For the expenses incurred on survey and feasibility study) Profit & Loss A/c..Dr To Expenses on feasibility studies / survey not yet sanctioned A/c (For writing off the expenses against revenue)
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Creation of Provision for Income Tax

For the purpose of Income Tax, the status of CSEB is the same as that of a company incorporated under the Companies Act, 1956. The amount of Income Tax payable is calculated and provision for the same is created.
Accounting Entries Voucher type

Journal Voucher
Particulars
Profit & Loss A/c..Dr To Provision for Income Tax A/c
Petty Cash Voucher
(For the provision of Income tax payable) Provision for Income Tax....Dr To Bank A/c (For payment of income tax)
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Appendix: Chart of Accounts

Group Code
10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10
Subgroup Code
0 99 100 101 102 103 104 105 106 200 201 202 203 207 208 211 222 233 234 235 236 237 301 305 310 311 315 319 320 321 322 323 324 325 400 401 402
Account Description
FIXED ASSETS UNCLASSIFIED FIXED ASSETS LAND AND LAND RIGHTS LAND OWNED UNDER FULL TITLE LAND HELD UNDER LEASE COST OF LAND DEVLOPMENT ON LEASEHOLD LAND COST OF LAND DEVLOPMENT NOT OF ENDURING NATURE COST OF LAND RESETTLEMENT (PROVISIONAL) COST OF TREE PLANT.FOR TREE CUT DOWN (PROVISIONAL) BUILD.CONTAIN.GEN.PLANT,TRANSMISSION & DIST.EQUIP BUILDINGS CONTAINING THERMO ELEC. GEN. PLANT BUILDING CONTAINING HY. ELEC. GEN. PLANT BUILDING CONTAINING DIESEL ELEC. GEN. PLANT BUILDINGS CONTAINING TRANSMISSION INSTALLATIONS BUILDING CONTAINING DIST. INSTALLATIONS OFFICE BUILDINGS RESIDENTIAL COLONY FOR STAFF OTHER BUILDINGS P.C.C. BUILDINGS M.T.R.U. BUILDINGS M.R.U. BUILDINGS FABRICATION WORKSHOP HY.WORKS FORM.PART OF HY.ELEC.SYS,DAMS,SPILLWAY HYDEL-WORKS,RCC PIPES,SURGETANKS,VALVES ETC COOLING WATER SYSTEM COOLING TOWERS SWEET WATER ARRANGMENTS INCLUDING RESERVOIRS DUCTS AND PENSTOCK PLANT,PIPELINES FOR WATER SUPPLY IN RES. COLONY RESERVOIR,FORBAY AND INTAKE DRAINAGE AND SEWARAGE RESIDENTIAL COLONY BYPASS CHANNEL AND ITS WORKS TAIL RACE CHANNEL MISC. WORKS OTHER CIVIL WORKS PUCCA ROADS KUCHCHA ROADS Confidential 83 of 153
As-Is Process
General Ledger
Group Code
10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10
Subgroup Code
412 415 420 425 500 501 502 503 504 507 509 511 512 515 516 517 520 531 532 535 536 537 538 541 542 543 544 545 546 551 552 553 555 561 563 565 567 568 571
Account Description
RAILWAY SIDINGS RIVER INTAKE WELL BOUNDARY WALL FOR CIVIL BUILDINGS CONSTRUCTION OF DISCHARGE CANAL PLANT AND MACHINARY BOILER PLANT & EQUIPMENTS FURNACE/BURNERS TURBINE-GENERATOR-STEAM POWER GENERATION PLANT FOUNDATIONS FOR STEAM POWER PLANT ASH HANDLING PLANT AUXILARIES IN STEAM POWER PLANT LOCOMOTIVES AND WAGONS COAL CONVEYOR & CRUSHER COAL HANDLING PLANT & HANDLING EQUIPMENTS OIL TANKS, OIL HANDING PLANT & EQUIPMENTS GAS STATIONS ,GAS PIPELINES ETC. INSTRUMENTATION AND CONTROLS HYDEL POWER GENERATION PLANTS PLANT FOUNDATION FOR HYDEL POWER GENERATING PLANT AUXILARIES IN HYDEL POWER PLANTS GAS POWER PLANTS PLANT FOUNDATION FOR GAS POWER PLANTS AUXILARIES IN GAS POWER PLANTS TRANSMISSION PLANT-TRANSFORMERS 100 KVA & ABOVE OTHER TRANSFORMERS OF POWER HOUSE OTHERS TRANS.PLANT TRANSF,KIOSKS,SUBS EQUIP APPRAT SUBSTATION TRANSFORMER & KIOSKS 100 KV & ABOVE SUBSTATION TRANSFORMER & KIOSKS BELOW 100 KV LINE TRANSFORMER BELOW 100 KVA MATERIAL HANDLING EQUIPMENT-EARTHMOVERS,BULLDOZER MATERIAL HANDLING EQUIPMENT-CEMENT MIXERS MATERIAL HANDLING EQUIPMENT - CRANES MATERIAL HANDLING EQUIPMENT - OTHERS SWICHGEARS INCLUDING CABLE CONNECTIONS BATTERIES INCLUDING CHARGING EQUIPMENT FABRICATION SHOP/WORKSHOP PLANT & EQUIPMENTS LIGHTNING ARRESTORS SYNCHRONOUS CONDENSORS COMMUNICATION EQUIP-RADIO & HIGH FREQ.CARRIER SYS. Confidential 84 of 153
As-Is Process
General Ledger
Group Code
10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 11 11 11
Subgroup Code
572 574 576 577 580 581 582 583 584 590 599 600 601 602 603 604 611 612 613 621 625 631 641 651 685 690 700 710 720 730 740 800 900 901 902 903 904 905 0 100 101
Account Description
COMMUNICATION EQUIP-TELEPHONE LINES & TELEPHONES STATIC MACHINE TOOLS & EQUIPMENTS AIR-CONDITIONING PLANT STATIC AIR-CONDITIONING PLANT-PORTABLE REFRIGERATORS AND WATER COOLERS METER TESTING LABORATORY TOOLS & EQUIPMENTS EQUIPMENTS IN HOSPITALS/CLINICS TOOLS AND TACKLES PETROL PUMP REFILLING SERVICE TOOLS & TACKLES LEASEHOLD ASSETS PLANT & MACHINERY OTH.MISC.EQUIP. INCLUD.FIRE PROTECTION SYSTEM LINES,CABLE NETWORK ETC. OVERHEAD LINES ON STEEL SUPPORT AT VOLTAGE > 66 KV OVERHEAD LINES ON STEEL SUPPORT AT VOL.BT.13.2 &66 OVERHEAD LINES ON R.C. SUPPORT OVERHEAD LINES ON TREATED WOOD SUPPORT UNDERGROUND CABLES INCLU.JT.BOXES & DISCONNECT.BOX UNDERGROUND CABLES - CABLE DUCT SYSTEM INTERNAL WIRING INCLUDING FITTINGS & FIXTURES SERVICE CONNECTIONS TEMPORARY CONNECTIONS FOR SUPPLY OF POWER METERING EQUIPMENTS STREET LIGHTING AND SIGNAL SYSTEM SINGLE POINT CONNECTIONS TO JHUGGI JHOPDIES MISCELLANEOUS EQUIPMENTS LEASEHOLD ASSETS LINE CABLE NETWORK ETC. VEHICALES TRUCKS, TEMPOS, TRAKKERS BUSES INCLUDING MINI BUSES JEEPS AND MOTER CARS OTHER VEHICALS FURNITURE AND FIXTURES OFFICE EQUIPMENTS CALCULATORS TYPEWRITERS CASH REGISTERS IN CASH OFFICES OTHERS COMPUTERS OTHER CAPITAL EXPENDITUE - FIXED ASSETS ACCOUNTS CAPITAL EXPENDITURE ON ASSETS NOT OF BOARD ROADS ON MUNICIPAL LAND Confidential 85 of 153
As-Is Process
General Ledger
Group Code
11 11 11 11 11 11 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12
Subgroup Code
110 200 300 400 500 501 0 99 100 101 102 103 104 105 106 200 201 202 203 207 208 211 222 233 234 235 236 237 300 301 305 310 311 315 319 320 321 322 323 324 325 400
Account Description
RAILWAY SIDING OF F.C.I. AT KORBA WEST SPARE UNITS / SERVICE UNITS CAPITAL SPARES AT GENERATING STATIONS ASSETS TRANSFER INWARD ASSETS TAKEN OVER FROM LICENCEES - PENDING VALU. ASSETS TAKEN OVER FROM LICENSES PROVISION FOR DEPRECIATION ON FIXED ASSETS UNCLASSIFIED FIXED ASSETS DEPR.PROV. LEASEHOLD LAND & LAND DEV. COST LAND OWNED UNDER FULL TITLE LAND HELD UNDER LEASE COST OF LAND DEVLOPMENT ON LEASEHOLD LAND COST OF LAND DEVLOPMENT NOT OF ENDURING NATURE COST OF LAND RESETTLEMENT (PROVISIONAL) COST OF TREE PLANT.FOR TREE CUT DOWN (PROVISIONAL) DEPRECIATION PROVISION - BUILDINGS BUILDINGS CONTAINING THERMO ELEC. GEN. PLANT BUILDING CONTAINING HY. ELEC. GEN. PLANT BUILDING CONTAINING DIESEL ELEC. GEN. PLANT BUILDINGS CONTAINING TRANSMISSION INSTALLATIONS BUILDING CONTAINING DIST. INSTALLATIONS OFFICE BUILDINGS RESIDENTIAL COLONY FOR STAFF OTHER BUILDINGS P.C.C. BUILDINGS M.T.R.U. BUILDINGS M.R.U. BUILDINGS FABRICATION WORKSHOP DEPRECIATION PROVISION - HYDRAULIC WORKS HY.WORKS FORM.PART OF HY.ELEC.SYS,DAMS,SPILLWAY HYDEL-WORKS,RCC PIPES,SURGETANKS,VALVES ETC COOLING WATER SYSTEM COOLING TOWERS SWEET WATER ARRANGMENTS INCLUDING RESERVOIRS DUCTS AND PENSTOCK PLANT,PIPELINES FOR WATER SUPPLY IN RES. COLONY RESERVOIR,FORBAY AND INTAKE DRAINAGE AND SEWARAGE RESIDENTIAL COLONY BYPASS CHANNEL AND ITS WORKS TAIL RACE CHANNEL MISC. WORKS DEPRECIATION PROVISION - OTHER CIVIL WORKS Confidential 86 of 153
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Group Code
12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12
Subgroup Code
401 402 412 415 420 425 500 501 502 503 504 507 509 511 512 515 516 517 520 531 532 535 536 537 538 541 542 543 544 545 546 551 552 553 555 561 563 565 567 568
Account Description
PUCCA ROADS KUCHCHA ROADS RAILWAY SIDINGS RIVER INTAKE WELL BOUNDARY WALL FOR CIVIL BUILDINGS CONSTRUCTION OF DISCHARGE CANAL DEPRECIATION PROVISION - PLANT & MACHINARY BOILER PLANT & EQUIPMENTS FURNACE/BURNERS TURBINE-GENERATOR-STEAM POWER GENERATION PLANT FOUNDATIONS FOR STEAM POWER PLANT ASH HANDLING PLANT AUXILARIES IN STEAM POWER PLANT LOCOMOTIVES AND WAGONS COAL CONVEYOR & CRUSHER COAL HANDLING PLANT & HANDLING EQUIPMENTS OIL TANKS, OIL HANDING PLANT & EQUIPMENTS GAS STATIONS ,GAS PIPELINES ETC. INSTRUMENTATION AND CONTROLS HYDEL POWER GENERATION PLANTS PLANT FOUNDATION FOR HYDEL POWER GENERATING PLANT AUXILARIES IN HYDEL POWER PLANTS GAS POWER PLANTS PLANT FOUNDATION FOR GAS POWER PLANTS AUXILARIES IN GAS POWER PLANTS TRANSMISSION PLANT-TRANSFORMERS 100 KVA & ABOVE OTHER TRANSFORMERS OF POWER HOUSE OTHERS TRANS.PLANT TRANSF,KIOSKS,SUBS EQUIP APPRAT SUBSTATION TRANSFORMER & KIOSKS 100 KV & ABOVE SUBSTATION TRANSFORMER & KIOSKS BELOW 100 KV LINE TRANSFORMER BELOW 100 KVA MATERIAL HANDLING EQUIPMENT-EARTHMOVERS,BULLDOZER MATERIAL HANDLING EQUIPMENT-CEMENT MIXERS MATERIAL HANDLING EQUIPMENT - CRANES MATERIAL HANDLING EQUIPMENT - OTHERS SWICHGEARS INCLUDING CABLE CONNECTIONS BATTERIES INCLUDING CHARGING EQUIPMENT FABRICATION SHOP/WORKSHOP PLANT & EQUIPMENTS LIGHTNING ARRESTORS SYNCHRONOUS CONDENSORS Confidential 87 of 153
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Group Code
12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12
Subgroup Code
571 572 574 576 577 580 581 582 583 584 590 599 600 601 602 603 604 611 612 613 621 625 631 641 651 685 690 700 710 720 730 740 800 900 901 902 903 904 905
Account Description
COMMUNICATION EQUIP-RADIO & HIGH FREQ.CARRIER SYS. COMMUNICATION EQUIP-TELEPHONE LINES & TELEPHONES STATIC MACHINE TOOLS & EQUIPMENTS AIR-CONDITIONING PLANT STATIC AIR-CONDITIONING PLANT-PORTABLE REFRIGERATORS AND WATER COOLERS METER TESTING LABORATORY TOOLS & EQUIPMENTS EQUIPMENTS IN HOSPITALS/CLINICS TOOLS AND TACKLES PETROL PUMP REFILLING SERVICE TOOLS & TACKLES DEPRECIATION PROV. ON LEASE ASSETES PLANT & MACH. OTH.MISC.EQUIP. INCLUD.FIRE PROTECTION SYSTEM DEPRECIATION PROVISION - LINES,CABLE-NETWORKS ETC. OVERHEAD LINES ON STEEL SUPPORT AT VOLTAGE > 66 KV OVERHEAD LINES ON STEEL SUPPORT AT VOL.BT.13.2 &66 OVERHEAD LINES ON R.C. SUPPORT OVERHEAD LINES ON TREATED WOOD SUPPORT UNDERGROUND CABLES INCLU.JT.BOXES & DISCONNECT.BOX UNDERGROUND CABLES - CABLE DUCT SYSTEM INTERNAL WIRING INCLUDING FITTINGS & FIXTURES SERVICE CONNECTIONS TEMPORARY CONNECTIONS FOR SUPPLY OF POWER METERING EQUIPMENTS STREET LIGHTING AND SIGNAL SYSTEM SINGLE POINT CONNECTIONS TO JHUGGI JHOPDIES MISCELLANEOUS EQUIPMENTS DEPRECIATION PROV ON LEASE ASSETS LINE CABLE DEPRECIATION PROVISION - VEHICALS TRUCKS, TEMPOS, TRAKKERS BUSES INCLUDING MINI BUSES JEEPS AND MOTER CARS OTHER VEHICALS DEPRECIATION PROVISION - FURNITURE & FIXTURES DEPRECIAYION PROVISION - OFFICE EQUIPMENT CALCULATORS TYPEWRITERS CASH REGISTERS IN CASH OFFICES OTHERS COMPUTERS Confidential 88 of 153
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Group Code
13 13 13 13 13 13 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14
Subgroup Code
0 100 200 300 400 500 0 99 100 101 102 103 104 105 106 200 201 202 203 207 208 211 222 233 234 235 236 237 300 301 305 310 311 315 319 320 321 322 323 324
Account Description
DEPRECIATION PROVISION - OTHER CAPITAL EXPENDITURE DEPRECIATION PROV.- CAPITAL EXPEND. NOT OF BOARD DEPRECIATION PROVISION - SPARE UNITS/SERVICE UNITS DEPRECIATION PROVISION - CAPITAL SPARES AT P.H. DEPRICIATION PROVISION - ASSETS TRANSFER INWARD DEPRECIATION PROVISION - LICENCEE-ASSETS UNVALUED CAPITAL WORKS-IN-PROGRESS UNCLASSIFIED BALANCE LAND & LAND RIGHTS LAND OWNED UNDER FULL TITLE LAND HELD UNDER LEASE COST OF LAND DEVLOPMENT ON LEASEHOLD LAND COST OF LAND DEVLOPMENT NOT OF ENDURING NATURE COST OF LAND RESETTLEMENT (PROVISIONAL) COST OF TREE PLANTATION FOR TREE CUTDOWN (PROV) BUILDING CONTAIN.GEN.,TRANS.& DISTRIBUTION EQUIP. BUILDING CONTAINING THERMO ELECTRIC GEN. PLANT BUILDINGS CONTAINING HYDRO GENERATION EQUIPMENT BUILDINGS CONTAINING DISEL ELEC.GEN.PLANT BUILDINGS CONTAINING TRANSMISSION INSTALLATION BUILDING CONTAINING DISTRIBUTION INSTALLATIONS OFFICE BUILDINGS RESIDENTIAL COLONY FOR STAFF OTHER BUILDINGS P.C.C. BUILDINGS M.T.R.U. BUILDINGS M.R.U. BUILDINGS FABRICATION WORKSHOP HYDRAULIC WORKS HYD.WORKS HYDRO ELEC.SYSTEMS,WEIRS,DAMS ETC. HYDEL WORKS,RCC PIPES,SURGE TANKS,VALVES ETC. COOLING WATER SYSTEM COOLING TOWERS SWEET WATER ARRANGMENTS INCLUDING RESERVOIRS DUCTS AND PENSTOCK PLANT,PIPELINES FOR WATER SUPPLY IN RES. COLONY RESERVOIR,FORBAY AND INTAKE DRAINAGE AND SEWARAGE RESIDENTIAL COLONY BYPASS CHANNEL AND ITS WORKS TAIL RACE CHANNEL Confidential 89 of 153
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Group Code
14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14
Subgroup Code
325 400 401 402 412 415 420 425 500 501 502 503 504 507 509 511 512 515 516 517 520 531 532 535 536 537 538 541 542 543 544 545 546 551 552 553 555 561 563 565 567
Account Description
MISC. WORKS OTHER CIVIL WORKS PUCCA ROADS KUCHCHA ROADS RAILWAY SIDINGS RIVER INTAKE WELL BOUNDARY WALL FOR CIVIL BUILDINGS CONSTRUCTION OF DISCHARGE CANAL PLANT AND MACHINARY BOILER PLANT & EQUIPMENTS FURNACE/BURNERS TURBINE GENERATOR STEAM POWER GEN. PLANT FOUNDATION FOR STEAM POWER PLANT ASH HANDLING PLANT AUXILARIES IN STEAM POWER PLANT LOCOMOTIVES AND WAGONS COAL CONVEYOR & CRUSHER COAL HANDLING PLANT & HANDLING EQUIPMENTS OIL TANKS, OIL HANDING PLANT & EQUIPMENTS GAS STATIONS ,GAS PIPELINES ETC. INSTRUMENTATION AND CONTROLS HYDEL POWER GENERATION PLANTS PLANT FOUNDATION FOR HYDEL POWER GENERATING PLANT AUXILARIES IN HYDEL POWER PLANTS GAS POWER PLANTS PLANT FOUNDATION FOR GAS POWER PLANTS AUXILARIES IN GAS POWER PLANTS TRANSMISSION PLANT-TRANSFORMERS 100 KVA & ABOVE OTHER TRANSFORMERS OF POWER HOUSE OTHER TRANS.PLANT SUB EQUIP. FIXED APPRATUS SUBSTATION TRANSFORMER & KIOSKS 100 KV & ABOVE SUBSTATION TRANSFORMER & KIOSKS BELOW 100 KV LINE TRANSFORMER BELOW 100 KVA MATERIAL HANDLING EQUIPMENT-EARTHMOVERS,BULLDOZER MATERIAL HANDLING EQUIP. CEMENT - MIXERS MATERIAL HANDLING EQUIP. CRANES MATERIAL HANDLING EQUIPMENT - OTHERS SWICHGEARS INCLUDING CABLE CONNECTIONS BATTERIES INCLUDING CHARGING EQUIPMENT FABRICATION SHOP/WORKSHOP PLANT & EQUIPMENTS LIGHTNING ARRESTORS Confidential 90 of 153
As-Is Process
General Ledger
Group Code
14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14
Subgroup Code
568 571 572 574 576 577 580 581 582 583 584 599 600 601 602 603 604 611 612 613 621 625 631 641 651 685 700 710 720 730 740 800 900 901 902 903 904 905 990 999
Account Description
SYNCHRONOUS CONDENSORS COMMUNICATON EQUIPMENT-RADIO & HIGH FREQ. CARRIER COMMUNICATION EQUIPMENT TELEPHONES & TELE-LINES STATIC MACHINE TOOLS & EQUIPMENTS AIR-CONDITIONING PLANT STATIC AIR-CONDITIONIG PLANT-PORTABLE REFRIGERATORS AND WATER COOLERS METER TESTING LABORATORY TOOLS & EQUIPMENTS EQUIPMENTS IN HOSPITALS/CLINICS TOOLS AND TACKLES PETROL PUMP REFILLING SERVICE TOOLS & TACKLES OTHER MISC. EQUIPMENTS INCLUDING FIRE PROTECTION LINES,CABLE NETWORK ETC. OVERHEAD LINES ON FAB.STEEL OPERAT.AT VOL.> 66 KVA OVERHEAD LINES ON STEEL SUPPORT VOL.BT.13.2&66 KVA OVERHEAD LINES ON REC SUPPORT OVERHEAD LINES - ON TREATED WOOD SUPPORT UNDERGROUND CABLES - JOINT BOXES DISCONNECTING BOX UNDERGROUND CABLES - CABLE DUCT SYSTEM INTERNAL WIRING INCLUDING FITTINGS & FIXTURES SERVICE CONNECTIONS TEMPORARY CONNECTIONS FOR SUPPLY OF POWER METERING EQUIPMENTS STREET LIGHTING AND SIGNAL SYSTEM SINGLE POINT CONNECTIONS TO JHUGGI JHOPDIES MISCELLANEOUS EQUIPMENTS VEHICLES TRUCKS TEMPOS TREKIKERS BUSES INCLUDING MINI BUSES JEEPS AND MOTER CARS OTHER VEHICALS FURNITURE AND FIXTURES OFFICE EQUIPMENTS CALCULATORS TYPEWRITERS CASH REGISTERS IN CASH OFFICES OTHERS COMPUTERS CAPITALISATION OF S&I EXPENCES PENDING ALLOCATION CAPITAL WORK-IN-PROGRESS (CREDIT) Confidential 91 of 153
As-Is Process
General Ledger
Group Code
15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15
Subgroup Code
0 99 100 111 112 115 116 117 119 120 121 122 123 124 125 126 127 130 131 132 133 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156
Account Description
OTHER ACCOUNTS FOR ASSETS AT CONSTRUCTION STAGE UNCLASSIFIED BAL. OTHER A/C ASSET AT CONSTRUCTION CONTRACTS IN PROGRESS CONTRACTS IN PROGRESS-KIS CONTRACTS IN PROGRESS-STP CONTRACTS IN PROGRESS-OABM CONTRACTS IN PROGRESS-SMU CONTRACTS IN PROGRESS-MHSL CONTRACTS IN PROGRESS-RSK CONTRACTS IN PROGRESS-DFRC CONTRACTS IN PROGRESS-RSS CONTRACTS IN PROGRESS-RSA CONTRACTS IN PROGRESS-RD CONTRACTS IN PROGRESS-RD CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS IN PROGRESS-TSF IN PROGRESS-STSF IN PROGRESS-JJU IN PROGRESS-S&I IN PROGRESS-APSE IN PROGRESS-ND IN PROGRESS-AGCF IN PROGRESS-CSS IN PROGRESS-RE/LIS IN PROGRESS-EKP IN PROGRESS-REC IN PROGRESS-LPP IN PROGRESS-SRP IN PROGRESS-APSE IN PROGRESS-WBK IN PROGRESS-SPESE IN PROGRESS-PHP IN PROGRESS-BHP IN PROGRESS-BGHP IN PROGRESSIN PROGRESSIN PROGRESS-R&M IN PROGRESS-T&P IN PROGRESSIN PROGRESSIN PROGRESSIN PROGRESSIN PROGRESSIN PROGRESSConfidential 92 of 153
As-Is Process
General Ledger
Group Code
15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15
Subgroup Code
157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 200 201 204 205 206 207 208 220 500 600 601 602 603
Account Description
CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS CONTRACTS IN PROGRESS-BHS IN PROGRESS-STWS IN PROGRESS-MNP IN PROGRESS-IDA IN PROGRESS-UAPI IN PROGRESS-KEF IN PROGRESS-SILR IN PROGRESS-STT IN PROGRESS-NDT IN PROGRESS-SIT IN PROGRESS-RLT IN PROGRESS-ARDC IN PROGRESS-STR IN PROGRESS-STRT
CONTRACTS IN PROGRESS-SL(LIC) CONTRACTS IN PROGRESS-TPP CONTRACTS IN PROGRESS-RPIS CONTRACTS IN PROGRESS-REV CONTRACTS IN PROGRESS-SPE CONTRACTS IN PROGRESS-SPA CONTRACTS IN PROGRESS-SPD CONTRACTS IN PROGRESS-HTPE CONTRACTS IN PROGRESS-HTPE II CONTRACTS IN PROGRESS-FHTS CONTRACTS IN PROGRESS-SPI CONTRACTS IN PROGRESS-SGTP CONTRACTS IN PROGRESS-BGHP II CONTRACTS IN PROGRESS-THP CONTRACTS IN PROGRESS-CEPP CONTRACTS IN PROGRESS-LA HUDCO REVENUE EXPENCES RECLASSIFIED-PENDING ALLOCATION REV.EXP.RECLASSIFIED-GENERATING EXP.ON TRIAL STAGE REV.EXP.RECLASSIFIED - REPAIR & MAINT. EXPENCES REV.EXP. RECLASSIFIED FOR EMPLOYEES COST REV.EXP.RECLASSIFIED FOR ADMINT.& GENERAL CHARGES REV.EXP. RECLASSIFIED FOR DEP. TO BE CAPITALISED REV.EXP. RECLASSIFIED FOR INT. TO BE CAPITALISED H.O. ADMINISTRATION EXPENCES TO BE CAPITALISED PROVISION FOR COMPLETED WORKS CONSTRUCTION FACILITIES CONST.EQUIP. - EARTHMOVING EQUIP. & BULLDOZERS CONSTUCTION EQUIPMENT - CRANES CONST.EQUIP.-CEMENT MIXERS & CIVIL Confidential 93 of 153
As-Is Process
General Ledger
Group Code
15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 16 16 16 17 17 17 17 17 17 18 18 18 18 18 20 20 20 20 20 20 20 20 20
Subgroup Code
604 605 606 607 608 631 651 652 653 654 655 656 657 658 681 0 100 200 0 200 221 300 490 491 0 100 200 300 400 0 100 110 120 200 210 230 250 270
Account Description
CONST.MACHINARY CONSTRUCTION EQUIPMENT - BUILDINGS CONSTRUCTION EQUIPMENT - VEHICALS CONSTRUCTION EQUIPMENT - FURNITURE & FIXTURES CONSTRUCTION EQUIPMENT - OFFICE EQUIPMENTS CONSTRUCTION EQUIPMENTS - OTHER DIESEL SET ETC. FABRICATION SHOP / CONSTRUCTION WORKSHOP EQUIPMENT PROVISION FOR DEP.ON CONSTRUCTION FACILITY PROV.FOR DEPRECIATION-CRANES PROV.FOR DEPRE.-CEMENT MIX.& OTH CIVIL CONST.MACH. PROV. FOR DEPRECIATION- BUILDING PROV. FOR DEPRECIATION- VEHICLES PROV. FOR DEPRECIATION-FURNITURE & FIXTURES PROV. FOR DEPRECIATION-OFFICE EQUIPMENT PROV. FOR DEPRECIATION-OTHER INCLUD. DIESEL SETS PROV. FOR DEPRECIATION-W/SHOP EQUIPMENT ASSETS NOT IN USE WRITTEN DOWN VALUE OF OBSOLETE/SCRAPPED ASSETS WRITTEN DOWN VALUE OF RETIRED ASSETS DEFERRED COSTS DEFERRED REVENUE EXPENDITURE COMPENSATION FOR PREMATURE TAKEOVER OF LICENCEES SURVEY/FEASIBILTY STUDIES OF PROJECTS NOT SANCTION LOSS ON SALE OF ASSETS UNDER SALE & LEASEBACK PREPAID LEASE RENTALS INTANGIBLE ASSETS PAYMENTS TO ACQUIRE RIGHT TO REC. POWER-OTHBODIES EXPENCES FOR FORMING AND ORGANISING THE BOARD OTHER EXPENCES - DC TO AC, CHANGE OF FREQ. ETC. OTHER EXPENCES - PRELIMINARY EXP., SURVEY CHARGE INVESTMENTS INVESTMENTS AGAINST FUNDS STAFF PENSION FUND INVESTMENTS GRATUITY FUND INVESTMENTS INVESTMENTS OTHER THAN FUND INVESTMENTS INV. IN GOVT. SECURITIES INV. IN BONDS/DEBENTURES OF OTHER E.B. INV.-BONDS/DEB. OF OTHER POWER GEN. & T&D BODIES INV.IN SHARES IN PUBLIC LTD. COMPANIES & CORP. Confidential 94 of 153
As-Is Process
General Ledger
Group Code
20 20 20 20 20 20 20 20 20 20 20 20 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 22 22 22 22 22 22 22 22 22 22 22 22 22 22
Subgroup Code
271 272 273 280 290 300 310 320 330 400 410 420 0 100 101 105 106 108 121 125 126 200 210 220 230 240 250 260 0 100 200 220 300 320 340 360 400 420 500 520 600 620
Account Description
INV. IN SHARE CAPITAL OF M.P. LAND DEV. BANK INV. IN SHARE CAPITAL OF REC CO-OP. SOCIETIES INV.IN SHARE CAPITAL OF CONSUMER CO-OP. STORES INV. IN FORM OF F.D. WITH BANKS COMPANIES ETC. OTHER INVESTMENTS INVESTMENTS IN SUBSIDIARIES INVESTMENTS IN SHARE SUBDIARIES INV. IN BONDS/DEBENTURES OF SUBSIDIARIES LOANS TO SUBSIDIARIES INVESTMENTS IN PARTNERSHIPS JOINT VENTURES INV. IN CAPITAL OF PARTNERSHIP/JOINT VENTURES LOANS TO PARTNERSHIP/JOINT VENTURES FUEL STOCK & RELATED ACCOUNTS FUEL STOCK ACCOUNTS COAL STOCK OIL STOCK FURR OIL OIL STOCK-HSD/LDO GAS COAL IN TANSIT OIL IN TRANSIT- FURNACE OIL OIL IN TRANSIT -HSD/LDO FUEL STOCK EXCESSS/SHORTAGE PENDING INVESTIGATED COAL EXCESS PENDING INVESTIGATION COAL SHORTAGE PENDING INVESTIGATION HSD/LDO OIL EXCESS PENDING INVESTIGATION HSD/LDO SHORTAGE PENDING INVESTIGATION FURNANCE OIL EXCESS PENDING INVESTIGATION FURNANCE OIL SHORTAGE PENDING INVESTIGATION MATERIALS STOCK & RELATED ACCOUNTS INSURANCE SPARES STOCK ACCOUNT MATERIALS PURCHASE ACCOUNTS CAPITAL MATERIALS PURCHASE ACCOUNTS(O & M) MATERIAL ISSUE ACCOUNT (CAPITAL) MATERIALS ISSUES (O & M) MATERIALS ISSUED TO CONTRACTORS MATERIALS RETURNED BY CONTRACTORS MATERIAL TRANSFER ACCOUNT (INWARD) MATERIALS TRANSFER OUT WARD MATERIALS STOCK ADJUSTMENT ACCOUNT (CAPITAL) MATERIALS STOCK ADJUSTMENTACCOIUNT (O & M) MATERIAL STOCK ACCOUNT (CAPITAL) (O&M) MATERIAL STOCK ACCOUNT Confidential 95 of 153
As-Is Process
General Ledger
Group Code
22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 23 23 23 23 23 23 23
Subgroup Code
640 650 660 670 680 685 690 695 700 710 715 720 725 730 740 750 760 770 780 790 791 792 795 796 800 810 815 825 830 835 0 100 101 102 104 105 106
Account Description
MATERIALS AT SITE (CAPITAL) MATERIALS AT SITE (O&M) CAPITAL MATERIALS PENDING INSPECTION O & M MATERIALS PENDING INSPECTION CAPITAL MATERIALS IN TRANSIT CAP MATERIAL IN TRA ON TRAN WITHIN CIRCLE O & M MATERIALS IN TRANSIT O & M MATERIAL IN TRA ON TRAN WITHIN CIRCLE OTHER MATERIALS ACCOUNT WORK SHOP SUSPENCE MATERIALS MATERIAL ISSUE FOR PCC POLE FACTORY (DEPARTMENTAL) MATERIALS ISSUED TO FABRICATORS MATERIALS ISSUED TO CONTRACTOR/CONSUMER ON HIRE MATERIALS ISSUED ON LOAN TO PARTIES OTHER THAN CON CAP.EQUIP & CAP. SPARES IN BONDED WARE HOUSE MATERIAL IN BONDED WAREHOUSE OBSOLETE MATERIALS STOCK METER SUSPENCE ACCOUNT MATERIAL SUSPENCE ACCOUNT METER FOR REPAIR ANS RECONDITIONING BURNT AND DAMAGE METERS TRANSFORMER FOR REPAIR (DEPARTMENTAL) TRANSFORMER FOR REPAIR - OUT SIDERS REPROCESSING OF BURNT TRANSFORMER OIL BY CONTRCTR STOCK EXCESS/SHORTAGE PENDING INVESTIGATION STOCK EXCESS PENDING INVESTIGATION SHORTAGE DURING STOCK TRANSFER PENDING INVESTIGATI EXCESS DURING STOCK TRANSFER PENDING INVETIGATION STOCK SHORTAGE PENDING INVESTIGATION L.T. SHUNT CAPACITOR PENDING CLEARANCE RECIEVABLES AGAINST SUPPLY OF POWER SUNDRY DEBTORS FOR SALE OF POWER SUNDRY DEBOTRS FOR SALE OF POWER-LOW TENSION (LT) SUNDRY DEBTORS FOR SALE OF POWER-HIGH TENTION (HT) SUNDRY DEBTORS FOR SALE OF POWER SUBSIDY-DIR INDUS SUNDRY DEBTORS FOR HARIJAM BASTI ST. LGT/DIR REC SUNDRY DEBTORS STATE GOVT. FOR DROUGHT RELIEF Confidential 96 of 153
As-Is Process
General Ledger
Group Code
23 23 23 23 23 23 23 23 23 23 23 23 23 23 23 23 23 23 23 23 23 23 23 23 23 24 24 24 24 24 24 24 24 24 24 24
Subgroup Code
107 108 109 110 111 112 200 300 400 500 600 601 602 603 604 605 606 608 612 613 614 615 616 700 900 0 99 100 110 120 130 140 147 200 210 211
Account Description
S.DR FOR SUBSIDY ON A/C OF SC/ST & JUGGI CHOPDI SUNDRY DEBTORS ST. GOVT.FOR SUBSIDY ON AGRICULTURE SUN.DEBTORS ST.GOVT.SUB.ON AGRICULTUR UTTHAN YOJNA SUNDRY DEBTORS ST.GOVT.REIMB. FREE EL. ONE BATTI SUNDRY DEBTORS ST.GOVT.REIMB.FREE EL.DEFENCE UNITS SUNDRY DEBTORS FOR SUBSIDY TO FISHERIES(USING AGR. SUNDRY DEBTORS FOR ELECTRICTY DUTY SUNDRY DEBTORS COLLECTIONS ACCOUNT PROVISION FOR UNBILLED REVENUE DUES FROM PERMANENTLY DISCONNECTED CONSUMERS SUNDRY DEBTORS FOR INTER STATE SALE OF POWER A.P.S.E.B (ANDHRA PRADESH) M.S.E.B (MAHARASHTRA) N.T.P.C (NATIONAL THERMAL POWER CORP.) O.S.E.B ( ORISSA STATE) R.S.E.B (RAJASTHAN STATE) U.P.S.E.B (UTTAR PRADESH) SUNDRY DEBTORS FOR INTER STATE SALE OF POWER TO SUNDRY DEBTORS INTER STATE SALE OF POWER FROM D.V. SUNDRY DEBTORS INTER STATE SALE OF POWER FROM G.S. SUNDRY DEBTORS INTER STATE SALE OF POWER FROM M.P.S.E.B. SUNDRY DEBTORS INTER STATE SALE OF POWER FROM OTHER SEBs SOUTHERN REGION EXPORT OF POWER SUNDRY DEBTORS-MISCL.RECIEPTS FROM CONSUMER PROVISION FOR DOUBTFUL DUES FROM CONS.(CREDIT ACC) CASH & BANK UNCLASSIFIED AMOUNT CASH ACCOUNTS CASH ON HAND(INCLUD.CHEQUE & DRAFT & REVENUE STAMP POSTAGE STAMPS ON HAND ADHESIVE STAMPS ACCOUNT CASH TRANSFER BETWEEN BANKS IN SAME UNIT TEMPORARY 2 CASH IMPRESTS WITH STAFF ACCOUNTS PERMANENT IMPREST WITH STAFF ADDITIONAL IMPREST Confidential 97 of 153
As-Is Process
General Ledger
Group Code
24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24
Subgroup Code
220 221 222 223 300 301 305 310 315 320 325 326 330 335 336 337 340 345 350 360 365 370 375 385 390 395 399 400 401 405 410 415 420 425 430 435 437 440 445 455 460 465 470
Account Description
TEMPORARY IMPREST WITH STAFF ROTATING TEMPORARY ADVANCE TEMPORARY ADVANCE ROTATING TEMP ADV. FOR PAMT OF 33/11KV SUBSTN WORK COLLECTION BANK ACCOUNTS IN ACCOUNTING UNITS ALLAHABAD BANK (COLLECT.BANK A/C) BANK OF BARODA (COLLECT.BANK A/C) BANK OF INDIA (COLLECT.BANK A/C) CANARA BANK (COLLECT.BANK A/C) CAENTRAL BANK OF INDIA (COLLECT.BANK A/C) DENA BANK (COLLECT.BANK A/C) TRAN.FOR H.O.RE(A/CS) CIR.COLLEC.A/C WITH MPCO.BNK INDIAN OVERSEAS BANK (COLLECT.BANK A/C) M.P.CO-OPERATIVE BANK (COLLECT.BANK A/C) M.P.CO-OPERATIVE BANK, JABALPUR MPRS BANK EXTN.Counter MISSION COMPOUND, JABALPUR PUNJAB NATIONAL BANK (COLLECT.BANK A/C) STATE BANK OF INDIA SPL.A/C (COLLECT.BANK A/C) S.B.I. EVENING BR.BHOPAL(COLL.BANK A/C IN A/C UNIT STATE BANK OF INDORE (COLLECT BANK A/C) SYNDICATE BANK (COLLECT.BANK A/C) UNION BANK OF INDIA (COLLECT.BANK A/C) UNITED COMMERCIAL BANK (COLLECT.BANK A/C) VIDYUT NAGAR POST OFFICE,RAMPUR INDIAN BANK CIRCLE COLLECTION VIJAY BANK UNCLASSIFIED CASH BALANCE DISBURSEMENT BANK ACCOUNTS ALLAHABAD BANK (DISBURS.BANK A/C) BANK OF BARODA (DISBURS.BANK A/C) BANK OF INDIA (DISBURS.BANK A/C) CANARA BANK (DISBURS.BANK A/C) CAENTRAL BANK OF INDIA (DISBURS.BANK A/C) DENA BANK (DISBURS.BANK A/C) INDIAN OVERSEAS BANK (DISBURS.BANK A/C) M.P.CO-OPERATIVE BANK (DISBURS.BANK A/C) MPRS BANK EXTN.Counter MISSION COMPOUND, JABALPUR PUNJAB NATIONAL BANK (DISBURS.BANK A/C) STATE BANK OF INDIA SPL.A/C (DISBURS.BANK A/C) CASH CREDIT ACCOUNT S.B.I. SATNA STATE BANK OF INDORE (DISBURS.BANK A/C IN A/C UNIT SYNDICATE BANK (DISBURS.BANK A/C) UNION BANK OF INDIA (DISBURS.BANK A/C) Confidential 98 of 153
As-Is Process
General Ledger
Group Code
24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24
Subgroup Code
475 480 490 491 499 500 501 551 600 601 650 700 800 801 802 805 810 815 820 825 830 835 836 840 841 845 846 847 848 849 850 851 852 854 855 858 860 861 863 864
Account Description
UNITED COMMERCIAL BANK (DISBURS.BANK A/C) ORIENTAL BANK OF COMMERCE,MORENA FUNDS TRANS. FOR PAY. OF INTRST ON BONDS(SAY S.B.I FUNDS TRANS.FOR PAYMENT OF INTRST ON RE DEBEN(CBI) UNCLASSIFIED CASH BALANCE REMITTANCES TO H.Q. IN TRANSIT ACCOUNTS REMITANCES IN TRANSIT FROM DIV./DISTRIBUTION CENTR REMITTANCES IN TRANSIT FROM CIRCLE TO HEAD OFFICE TRANSFERS FROM HO IN TRANSIT ACCOUNTS TRANSFER FROM H.O. SPECIAL BANK ACCOUNT FOR EXECUTION OF DEPOSIT WORK COLLECTION SUSPENCE BANKS AT HO ALLAHABAD BANK-HO BANK A/C ANDHRA BANK JABALPUR BANK OF BARODA (H.O.BANK A/C) BANK OF INDIA (H.O.BANK A/C) CANARA BANK (H.O.BANK A/C) CAENTRAL BANK OF INDIA (H.O.BANK A/C) DENA BANK (H.O.BANK A/C) INDIAN OVERSEAS BANK (H.O.BANK A/C) M.P.CO-OPERATIVE BANK (H.O.BANK A/C) M. P. STATE CO - OPERATIVE BANK JABALPUR PUNJAB NATIONAL BANK (H.O.BANK A/C) PUNJAB NATIONAL BANK NEW DELHI STATE BANK OF INDIA SPL.A/C (H.O.BANK A/C) SBI TULARAM CHOWK (H.O. A/C) S.B.I.(N) CC A/C. SBI CIVIL LINES CC A/C (HO A/C0 SBI CIVIL LINES 6A A/C (H.O) SBI NAYAGOAN C.C A/C (H.O) S.B.I CIVIL LINES -RE DEBENTURE-HO A/C S. B. I. TERM LOAN ACCOUNT CURRENT ACCOUNT BOND FLOTATION RELATED TO SBI, BOMBAY. SBI(N)- NO LIEN ACCOUNT( IREDA LOAN) S.B.I.(N) II STATE BANK OF INDORE (H.O. BANK A/C) STATE BANK OF INDORE,RAMPUR,JABALPUR. SBI MAIN BRANCH , BOMBAY SBI PARLIAMENT STREET NEW DELHI Confidential 99 of 153
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Group Code
24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
Subgroup Code
865 870 875 880 882 890 895 896 900 911 921 931 941 991 995 0 100 111 112 115 116 117 119 120 121 122 123 124 125 126 127 130 131 132 133 135 136 137 138 139 140 141 142
Account Description
SYNDICATE BANK (H.O.BANK A/C) UNION BANK OF INDIA (H.O.BANK A/C) UNITED COMMERCIAL BANK (H.O.BANK A/C) S.B.I. B.T. ACCOUNT (H.O.BANK A/C) BANK OF MAHARASTRA INDIAN BANK VIJAYA BANK CORPORATION BANK CASH INFLOW AND OUTFLOW ACCOUNTS CASH INFLOW (CAPITAL RECEIPT) ACCOUNT CREDIT A/C CASH OUTFLOW (CAPITAL PAYMENTS) DEBIT A/C CASH INFLOW(REV.RECEIPTS) A/C CREDIT A/C CASH OUT FLOW(REV.PAYMENTS) DEBIT TOTAL CASH INFLOW ACCOUNT (DEBIT ACCOUNT) TOTAL CASH OUTFLOW ACCOUNT (CREDIT ACCOUNT) ADVANCE OF SUPPLIERS/CONTRACTORS(CAPITAL) ADVANCE TO SUPPLIERS/CONTRA.(CAPITAL) INTRST BEAR. ADVANCE TO SUP/CON (CAPITAL) INTRST BEAR-KIS ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-STP ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-OABM ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-SMU ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-MHSL ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-RSK ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-DFRC ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-RSS ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-RSA ADV.TO SUP/CON (CAP)-INT BEAR.-RAMPUR-DISP ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-RD ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-TSF ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-STSF ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-JJU ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-S&I ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-APSE ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-ND ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-AGCF ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-CSS ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-RE/LIS ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-EKP ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-REC ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-LPP ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-SRP ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-APSE ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-WBK Confidential 100 of 153
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Group Code
25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
Subgroup Code
143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185
Account Description
ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-SPESE ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-PHP ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-BHP ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-BGHP ADV.TO SUP/CON (CAPITAL)-INT.BEAR.ADV.TO SUP/CON (CAPITAL)-INT.BEAR.ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-R&M ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-T&P ADV.TO SUP/CON (CAPITAL)-INT.BEAR.ADV.TO SUP/CON (CAPITAL)-INT.BEAR.ADV.TO SUP/CON (CAPITAL)-INT.BEAR.AD. TO SUP/CON (CAPITAL)-INT.BEAR-WORK SHOP ADV.TO SUP/CON (CAPITAL)-INT.BEAR.ADV.TO SUP/CON (CAPITAL)-INT.BEAR.ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON SUP/CON (CAPITAL)-INT.BEAR.-BHS (CAPITAL)-INT.BEAR.-STWS (CAPITAL)-INT.BEAR.-MNP (CAPITAL)-INT.BEAR.-IDA (CAPITAL)-INT.BEAR.-UAPI (CAPITAL)-INT.BEAR.-KEF (CAPITAL)-INT.BEAR.-SILR (CAPITAL)-INT.BEAR.-STT (CAPITAL)-INT.BEAR.-NDT (CAPITAL)-INT.BEAR.-SIT (CAPITAL)-INT.BEAR.-RLT (CAPITAL)-INT.BEAR.-ARDC (CAPITAL)-INT.BEAR.-STR (CAPITAL)-INT.BEAR.-STRT (CAPITAL)-INT.BEAR.-SL(LIC) (CAPITAL)-INT.BEAR.-TPP (CAPITAL)-INT.BEAR.-RPIS (CAPITAL)-INT.BEAR.-REV (CAPITAL)-INT.BEAR.-SPE (CAPITAL)-INT.BEAR.-SPA (CAPITAL)-INT.BEAR.-SPD (CAPITAL)-INT.BEAR.-HTPE (CAPITAL)-INT.BEAR.-HTPE II (CAPITAL)-INT.BEAR.-FHTS (CAPITAL)-INT.BEAR.-SPI (CAPITAL)-INT.BEAR.-SGTP (CAPITAL)-INT.BEAR.-BGHP II (CAPITAL)-INT.BEAR.-THP (CAPITAL)-INT.BEAR.-CEPP 101 of 153
Confidential
As-Is Process
General Ledger
Group Code
25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
Subgroup Code
186 200 282 284 500 511 512 513 515 516 517 519 520 521 522 523 524 525 526 527 530 531 532 533 535 536 537 538 539 540 541 542 543 544 546 547 548 549 550 551 552 553 554
Account Description
ADV.TO SUP/CON (CAPITAL)-INT.BEAR.-LA HUDCO SECURED ADV. TO CONTRACTOR (CAPITAL) SECURED ADVANCE CAPITAL BIRSINGHPUR SCHEME SECURED ADVANCE TO CONTRACTOR CAPITAL (T.H.P.) ADVANCE TO SUPPLIERS/CONTR.(CAPITAL)INTEREST FREE ADV.TO SUPP/CON (CAPITAL)-INT.FREE-KIS ADV.TO SUPP/CON (CAPITAL)-INT.FREE-STP ADV.TO SUPPLIER/CONTRACT.(CAP)INT.FREE-RAJGHAT HEP ADV.TO SUPP/CON (CAPITAL)-INT.FREE-OABM ADV.TO SUPP/CON (CAPITAL)-INT.FREE-SMU ADV.TO SUPP/CON (CAPITAL)-INT.FREE-MHSL ADV.TO SUPP/CON (CAPITAL)-INT.FREE-RSK ADV.TO SUPP/CON (CAPITAL)-INT.FREE-DFRC ADV.TO SUPP/CON (CAPITAL)-INT.FREE-RSS ADV.TO SUPP/CON (CAPITAL)-INT.FREE-RSA ADV.TO SUPP/CON (CAPITAL)-INT.FREE-RD ADV.TO SUPP/CON (CAPITAL)-INT.FREE-RD ADV.TO SUPP/CON (CAPITAL)-INT.FREE-TSF ADV.TO SUPP/CON (CAPITAL)-INT.FREE-STSF ADV.TO SUPP/CON (CAPITAL)-INT.FREE-JJU ADV.TO SUPP/CON (CAPITAL)-INT.FREE-S&I ADV.TO SUPP/CON (CAPITAL)-INT.FREE-APSE ADV.TO SUPP/CON (CAPITAL)-INT.FREE-ND ADV.TO SUPP/CON (CAPITAL)-INT.FREE-AGCF ADV.TO SUPP/CON (CAPITAL)-INT.FREE-CSS ADV.TO SUPP/CON (CAPITAL)-INT.FREE-REC/LIS ADV.TO SUPP/CON (CAPITAL)-INT.FREE-EKP ADV.TO SUPP/CON (CAPITAL)-INT.FREE-REC BIRSINGHPUR TPS EXTENSION BTPSE ADV.TO SUPP/CON (CAPITAL)-INT.FREE-SRP ADV.TO SUPP/CON (CAPITAL)-INT.FREE-APSE ADV.TO SUPP/CON (CAPITAL)-INT.FREE-WBK ADV.TO SUPP/CON (CAPITAL)-INT.FREE-SPESE ADV.TO SUPP/CON (CAPITAL)-INT.FREE-PHP ADV.TO SUPP/CON (CAPITAL)-INT.FREE-BGHP ADV.TO SUPP/CON (CAPITAL)-INT.FREEADV.TO SUPP/CON (CAPITAL)-INT.FREEADV.TO SUPP/CON (CAPITAL)-INT.FREE-R&M ADV.TO SUPP/CON (CAPITAL)-INT.FREE-T&P ADV.TO SUPP/CON (CAPITAL)-INT.FREEADV.TO SUPP/CON (CAPITAL)-INT.FREEADV.TO SUPP/CON (CAPITAL)-INT.FREEADV. TO SUP/CON (CAPITAL)-INT.FREE -WORK SHOP Confidential 102 of 153
As-Is Process
General Ledger
Group Code
25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
Subgroup Code
555 556 557 558 559 560 561 562 563 564 565 566 567 568 569 570 571 572 573 574 575 576 577 578 579 580 581 582 583 584 585 586 598 600 682 684 700 711 712 715 716 717 719
Account Description
ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO ADV.TO SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON (CAPITAL)-INT.FREE(CAPITAL)-INT.FREE(CAPITAL)-INT.FREE-BHS (CAPITAL)-INT.FREE-STWS (CAPITAL)-INT.FREE-MNP (CAPITAL)-INT.FREE-IDA (CAPITAL)-INT.FREE-UAPI (CAPITAL)-INT.FREE-KEF (CAPITAL)-INT.FREE-SILR (CAPITAL)-INT.FREE-STT (CAPITAL)-INT.FREE-NDT (CAPITAL)-INT.FREE-SIT (CAPITAL)-INT.FREE-RLT (CAPITAL)-INT.FREE-ARDC
ADV.TO SUPP/CON (CAPITAL)-INT.FREE-STR ADV.TO SUPP/CON (CAPITAL)-INT.FREE-STRT ADV.TO SUPP/CON (CAPITAL)-INT.FREE-SL(LIC) ADV.TO SUPP/CON (CAPITAL)-INT.FREE-TPP ADV.TO SUPP/CON (CAPITAL)-INT.FREE-RPIS ADV.TO SUPP/CON (CAPITAL)-INT.FREE-REV ADV.TO SUPP/CON (CAPITAL)-INT.FREE-SPE ADV.TO SUPP/CON (CAPITAL)-INT.FREE-SPA ADV.TO SUPP/CON (CAPITAL)-INT.FREE-SPD ADV.TO SUPP/CON (CAPITAL)-INT.FREE-HTPE ADV.TO SUPP/CON (CAPITAL)-INT.FREE-HTPE II ADV.TO SUPP/CON (CAPITAL)-INT.FREE-FHTS ADV.TO SUPP/CON (CAPITAL)-INT.FREE-SPI ADV.TO SUPP/CON (CAPITAL)-INT.FREE-SGTP ADV.TO SUPP/CON (CAPITAL)-INT.FREE-BGHP II ADV.TO SUPP/CON (CAPITAL)-INT.FREE-THP ADV.TO SUPP/CON (CAPITAL)-INT.FREE-CEPP ADV.TO SUPP/CON (CAPITAL)-INT.FREE-LA HUDCO PERSONAL ACCOUNT OF PARTY ADV.TO SUPP/CON (CAPITAL) PENDING INTIMATION H.O. ADV.TO SUPP./CONT.(CAPITAL) BIRSINGHPUR SCHEME ADV.TO SUPP./CONT. & PENDING INTIMATION H.O.(THP) SUPP/CON MATERIALS CONTROL ACCOUNT (CAPITAL) CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-KIS CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-STP CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-OABM CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-SMU CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-MHSL CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-RSK Confidential 103 of 153
As-Is Process
General Ledger
Group Code
25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
Subgroup Code
720 721 722 723 724 725 726 727 730 731 732 733 735 736 737 738 739 740 741 742 743 744 745 746 747 748 749 750 751 752 753 754 755 756 757 758 759 760 761 762 763 764 765
Account Description
CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL ACCOUNT(CAPITAL)-DFRC ACCOUNT(CAPITAL)-RSS ACCOUNT(CAPITAL)-RSA ACCOUNT(CAPITAL)-RD ACCOUNT(CAPITAL)-RD ACCOUNT(CAPITAL)-TSF ACCOUNT(CAPITAL)-STSF ACCOUNT(CAPITAL)-JJU ACCOUNT(CAPITAL)-S&I ACCOUNT(CAPITAL)-APSE ACCOUNT(CAPITAL)-ND ACCOUNT(CAPITAL)-AGCF ACCOUNT(CAPITAL)-CSS ACCOUNT(CAPITAL)-REC/LIS
CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-EKP CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-REC CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-LPP CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-SRP CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-APSE CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-WBK CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-SPESE CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-PHP CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-BHP CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-BGHP CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-R&M CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-T&P CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)CONTRACT.MAT.CONTROL ACCOUNT (CAPITAL)-WORK SHOP CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-BHS CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-STWS CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-MNP CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-IDA CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-UAPI CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-KEF CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-SILR CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-STT CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-NDT Confidential 104 of 153
As-Is Process
General Ledger
Group Code
25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 26 26 26 26 26 26 26 26 26 26 26 26 26 26 27 27 27 27 27 27 27
Subgroup Code
766 767 768 769 770 771 772 773 774 775 776 777 778 779 780 781 782 783 784 785 786 0 100 200 272 500 501 600 700 800 801 805 851 855 900 0 99 100 101 102 103 104
Account Description
CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTRACT.MAT. CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL ACCOUNT(CAPITAL)-SIT ACCOUNT(CAPITAL)-RLT ACCOUNT(CAPITAL)-ARDC ACCOUNT(CAPITAL)-STR ACCOUNT(CAPITAL)-STRT ACCOUNT(CAPITAL)-SL(LIC) ACCOUNT(CAPITAL)-TPP ACCOUNT(CAPITAL)-RPIS ACCOUNT(CAPITAL)-REV ACCOUNT(CAPITAL)-SPE ACCOUNT(CAPITAL)-SPA ACCOUNT(CAPITAL)-SPD ACCOUNT(CAPITAL)-HTPE ACCOUNT(CAPITAL)-HTPE II
CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-FHTS CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-SPI CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-SGTP CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-BGHP II CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-THP CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-CEPP CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-LA HUDCO ADVANCE TO SUPPLIER/CONTRACTORS (O & M) ADVAN TO SUPP/CONTRA (O&M) INTEREST BEARING SECURED ADVANCE TO CONTRACTOR (O & M) TEMPORARY 3 ADVAN TO SUPP/CONTRA(O&M) INTEREST FREE ADV.PAY.TO RAIL.TOWARDS FREIGHT FOR COAL TRANSPRT. ADV.TO SUPP/CONT(O&M)PENDING INTIMATION FROM H.O SUPP/CONTRA MATERIALS CONTROL ACCOUNT (O&M) ADVANCE FOR FUEL SUPPLIES ADVANCE TO COAL SUPPLIERS ADVANCE TO OIL SUPPLIERS ADVANCE TO COAL SUPPLIERS-PENDIMG INTIMA. FROM H.O ADVANCE TO OIL SUPPLIERS-PENDING INTIMA. FROM H.O. ADVANCE PAYMENT FOR PURCHASE OF POWER OTHER LOANS AND ADVANCES UNCLASSIFIED LOANS & ADVANCES TO STAFF LOANS & ADVANCES TO STAFF-INTEREST BEARING LOANS & ADV TO STAFF-HOUSE BUILD/PLOT ADV & MORTG LOANS & ADV TO STAFF-MOTOR CAR ADVANCE LOANS & ADV TO STAFF-GRAIN ADVANCE COMPUTER ADVANCE Confidential 105 of 153
As-Is Process
General Ledger
Group Code
27 27 27 27 27 27 27 27 27 27 27 27 27 27 27 27 27 27 27 27 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28
Subgroup Code
105 106 107 200 201 202 203 204 205 206 207 300 400 410 421 425 800 810 811 900 0 99 100 101 102 103 104 105 107 108 109 110 111 112 113 114 200 210 220 230
Account Description
LOANS & ADV TO STAFF-MOTOR CYCLE ADV LOANS & ADV TO STAFF-CYCLE ADVANCE PAY.TO HDFC ON BEH.OF EMPL.AGN.LOAN ENHAN. TO THEM LOANS & ADVANCES TO STAFF (INTERESR FREE) FESTIVAL ADVANCE PAY ADVANCE T.A. ADVANCE MEDICAL TREATMENT ADVANCE L.T.C. ADVANCE HOME TOWN TRAVEL ADVANCE OTHERS LOANS AND ADVANCES TO LICENSEES ADVANCE INCOME TAX & TAX DEDUCTIONS AT SOURCE ADVANCE INCOME TAX INCOME TAX DEDUCTED AT SOURCE-INCOME FROM INVESTMT INCOME TAX DEDUCTED AT SOURCE- OTHER RECIEPTS LOANS AND ADVANCES -OTHERS LOAN GIVEN TO STATE GOVERMENT LOAN/ADV.GIVEN TO PROJ.OFF.(DRDA)UNDER TRISEM PRG. PROVISION FOR DOUBTFUL LOANS & ADV (CREDIT ACCT) SUNDRY RECEIVABLES UNCLASSIFIED SUNDRY RECEIVABLES SUNDRY DEBTORS-TRADING ACCOUNT SUNDRY DEBTORS FOR SALE OF ELE. PLANT MFD BY BOARD SUNDRY DEBTORS FOR SALE HIRE PUR. OF APP. & WIRING SUNDRY DEBTORS FOR SALE OF STORES SUNDRY DEBTORS FOR RENTAL FROM PROPERTY SUN-DRS FOR THE HIRE OF MATERIAL TO CONT/CONSUMER SUNDRY DEBTORS FOR SALE OF STEAM SUNDRY DEBTORS FOR OTHER MISC. INCOME SUN.DEB FOR RETURN OF FAILED EQP.IN GURAN PER PERSONAL ACCOUNT OF ELECTRICAL ADVISOR SUNDRY DEBTORS FOR SALE OF ASSETS ETC SUNDRY DEBT. FOR EXPEN.RECOV. FROM PROJ.OFF.(DRDA) SUNDRY DEBT. FOR SERV.RENDERED TO OUTSIDE AGENCIES SUNDRY DEBTORS FOR SALE ASSETS TO LESSOR COMPS CLAIMS FOR LOSS/DAMAGE TO MATERIAL INCOME ACCRUED & DUE ON FUND INVESTMENTS INCOME ACCD & DUE- INV OTHER THAN FUND INV. INCOME ACCD & DUE ON INV. SUB.COMP Confidential 106 of 153
As-Is Process
General Ledger
Group Code
28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28
Subgroup Code
240 280 290 291 310 320 330 340 350 360 390 400 401 402 403 404 405 406 500 511 512 513 514 531 532 551 552 553 554 555 558 559 560 600 605 610 620 630 640 650
Account Description
INCOME ACCD & DUE ON INV.PART./JT VEN. TEMP. SHRI G.P.MISHRA 20.1.93 INCOME ACCD & DUE - OTHERS INCOME ACCRUED DUE ON LOAN GIVEN TO STATE GOVT. INCOME ACCD & NOT DUE -FUND INVESTMENTS INCOME ACCD & NOT DUE - OTH.THAN FUND INV. INCOME ACCRUED BUT NOT DUE ON INVEST IN SUBS COM. INCOME ACCRUED BUT NOT DUE ON INVEST INPART/JT VEN INTEREST ACCURED BUT NOT DUE-LOANS & ADV. TO LICEN INRTEREST ACCURED-STAFF LOANS AND ADVANCES INCOME ACCRUED BUT NOT DUE- OTHERS AMOUNT RECOVERABLE FROM EMPLOYEES/EX-EMPLOYED VEHICLES AMOUNT RECOVERABBLE FROM EMPLOYEES AMOUNT RECOVERABLE FROM EX-EMPLOYEES AMOUNT RECOVERABLE FROM EMPLOYEES-TRUNK CALLS AMOUNT RECOVERABLE FROM EMPLOYEES-HOUSE RENT AMOUNT RECOVERABLE FROM EMPLOYEES-FOR MEDICAL TRE. AMOUNT RECOVERABLE FROM EMPLOYEES-OTHERS FUEL RELATED RECEIVABLES AND CLAIMS GRADE DIFFERENCES-INFERIOR GRADE COAL PROVISION FOR LOSS ON INFERIOR GRADE COAL RAILWAY CLAIMS FOR COAL-COAL COST RAILWAY CLAIMS FOR COAL-FREIGHT QUANTITY DIFFERENCE-SHORT RECIEPT OF GAS PROVISION FOR LOSS ON SHORT RECIEPTS OF GAS FREIGHT PAID ON COAL WAGONS NOT RECEIVED FREIGHT PAID ON OIL TANKERS NOT RECEIVED COAL COST OF WAGONS NOT RECEIVED CLAIMS FOR MISSING TANKERS-OIL COST CLAIMS FOR MISSING TANKERS-OIL FREIGHT CLAIMS FOR SHORT RECEIPT OF GAS CLAIMS FOR SHORT RECEIPT OF OIL WHILE LODGING CLAIM FOR SHORT RECEIPT COAL SUBSIDY GRANTS RECEIVABLES CODE WRONGLY ADVICE IN THE MONTH OF JUN-91 CAPITAL SUBSIDY AND GRANTS RECEIVABLLES REVENUE SUBSIDY AND GRANTS-RECEIVABLES ONE BATI CON. TO SC/ST ONE BATTI CONNECTN.OTHER THAN SC/ST/JHUGGI JHOPADI SUBSIDY GRANT REC.FROM ST.GOVT.UTTHAN YOJNA. Confidential 107 of 153
As-Is Process
General Ledger
Group Code
28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28
Subgroup Code
660 700 720 721 722 723 724 725 729 740 741 742 743 744 745 749 800 805 806 810 815 820 830 835 840 845 855 857 858 860 865 870 871 872 875
Account Description
SUBSIDY REC.FROM GOVT.- DIFF.IN TARIFF FOR DIFENCE OTHER CLAIMS CLAIM FOR LOSS/DAMAGE TO MATERIALS CLAIM FOR LOSS/DAMAGE TO MATERIALS-RAILWAYS CLAIM FOR LOSS/DAMAGE TO MATERIALS-CUSTOMS AUTHOR. CLAIM FOR LOSS/DAMAGE TO MATERIALS-PORT TRUST AUTH CLAIM FOR LOSS/DAMAGE TO MAT.-INSURANCE COMPANIES CLAIM FOR LOSS.DAMAGE TO MATERIALS-SUPPLIERS CLAIM FOR LOSS/DAMAGE TO MATERIAL-OTHS.-BOARD EMPL CLAIM FOR LOSS/DAMAGE TO CAPITAL ASSETS CLAIMS FOR LOSS/DAMAGE TO CAPITAL ASSET-RAILWAY CLAIMS FOR LOSS/DAMAGE TO CAPITAL ASSETS-CUSTOM AU CLAIMS FOR LOSS/DAMAGE TO CAPITALASSET-PORT TRUST CLAIMS FOR LOSS/DAMAGE TO CAPITAL ASSETINSURANCE CLAIMS FOR LOSS/DAMAGE TO CAPITALASSET-SUPPLIERS CLAIMS FOR LOSS/DAMAGE TO CAPITAL ASSET-OTHERS OTHER RECEIVABLES O&M EXPENCE RECOVERABLE FROM RSEB CAPITAL EXPEND.INCURRED TOWARDS MODERN.SATPURA P.H EXPENCES RECOVERABLE FROM SUP/CONT. DM/WF. ETC. EXPENSES PENCH H.D.P.RECOVERABLE FROM M.S.GOVT. PRE PAID EXPENCES INCOME TAX DEDUCTED AT SOURCE OTHER RECEIPTS CLAIM AMOUNT RECEIVABLE FROM LIC UNDER GTIS INCOME TAX DEDUCTED AT SOURCE OTHER RECEIPTS CLAIM CMOUNT RECEIVABLE FROM LIC UNDER SCLIS CLAIM AMT.RECV.FROM LIC FOR DEP.ADMN.PLAN UND GTIS CLAIM AMT.RECV.FROM LIC FOR DEP.ADMN PLAN U GTIS. EXCESS PAYMENT TO STATE GOVT. ELECTRICITY DUTY INTEREST PENDING ADJUSTMENT CLAIM AMT.RECV.FROM LIC FOR SAV.ADM.PLN.UNDR SCLIS CLAIM AMT.RECV.FROM LIC FOR SAV.ADMN.PLAN U SCLIS. AMOUNT PENDING INVESTIGATION-OTHERS AMOUNT PENDING INVESTIGATION-HEAD OFF. TRANSACTION DEMARRAGE WHARFAGE PENDING INVESTIGATION Confidential 108 of 153
As-Is Process
General Ledger
Group Code
28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 29 30 30 30 30 30 30 30 30 30
Subgroup Code
877 880 881 882 883 884 885 886 890 891 892 893 894 895 896 897 898 899 900 911 912 913 914 916 919 920 925 930 932 933 990 920 0 1 3 4 5 11 28 29 30
Account Description
AMOUNT RECOVERABLE FROM OTHER AGENCIES AMOUNT RCC-FOREIGNEMPLOYERSPEN.LEAVE,SAL,CPF.CONT OTHER MISC. RECEIVABLE DEFERRED REVENUE EXPENSES TO BE WRITTENOFF RECOVERABLE FROM K.S.E.B RECOVERABLE FROM D.D.E.B RECOVERABLE FROM D.N.H.E.B RECOVERABLE FROM G.E.B Recv. from MP/C'GARH for inter unit trans. -OIL RECV. FROM MP/C'GARH FOR INTER UNIT TRAN.MATERIAL RECV. FROM MP/C'GARH FOR INTER UNIT CAP.EXP/ASSET RECV. FROM MP/C'GARH FOR INTER UNIT REMMIT.TO H.O RECV. FROM MP/C'GARH FOR INTER UNIT FUND FROM H.O RECV. FROM MP/C'GARH FOR INTER UNIT H.O TRANSACTN RECV. FROM MP/C'GARH FOR INTER UNIT - PERSONNEL RECV. FROM MP/C'GARH FOR INTER UNIT - ADJUSTMENTS RECV. FROM MP/C'GARH FOR INTER UNIT HO ADJUSTMENT Recv. from MP/C'GARH for inter unit HO trans COAL DEPOSITS DEPOSIT WITH CUSTOM AUTHORITIES DEPOSIT WITH PORT TRUST AUTHORITIES DEPOSIT WITH EXCISE AUTHORITIES DEPOSIT WITH TELEPHONE AUTHORITIES SECURITY DEP. WITH LEASE FINANCING COMPS OTHER DEPOSITS DEPOSIT WITH LIC FOR SAP AVAILABLE(SCLIS) ANNUITY DEPOSIT WITH LIC FOR ADDL FMLY PENSION SECURITIES FROM SUPP/CONTRA (IN FORM OF FIX DEPOSI SECURITIES FROM CONSUM(IN FORM OF FIXED DEPOSITS) SECURITIES FROM EMPLOYEES INCLU. TRAINEES FDR SECURITY DEPOSIT WITH LESSOR TEMPORARY-1 INTER UNIT ACCOUNT - OIL INTER UNIT A/C-HO TR.OIL_AMARKANTAK INTER UNIT A/C -TR. OIL-KORBA-EAST INTER UNIT A/C-HO TR. OIL-KORBA-WEST INTER UNIT A/C-HO TR. OIL-SARNI INTER UNIT A/C-HO TR.OIL-BIRSINGHPUR INTER UNIT A/C-HO TR OIL-BARSOOR INTER UNIT A/C-HO TR.OIL-SIRMOUR(TONES) INTER UNIT A/C-HO TR. OIL-TOTALADOH(PENCH) Confidential 109 of 153
As-Is Process
General Ledger
Group Code
30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 31 31 31 31 31 31 31 31 31
Subgroup Code
31 32 33 34 35 36 37 38 39 41 42 43 44 45 46 47 48 49 51 52 53 54 55 56 57 58 61 63 64 80 90 97 98 99 0 1 3 4 5 11 28 29 30
Account Description
INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT A/C-HO TR. OIL-AMBIKAPUR ACCOUNT-HO TR. OIL-BHOPAL ACCOUNT-HO TR.OIL-BILASPUR ACCOUNT-HO TR.OIL-CHHINDWARA A/C-HO TR. OIL-CHHATARPUR ACCOUNT-HO TR.OIL-DEWAS ACCOUNT-HO TR.OIL-DURG ACCOUNT-HO TR.OIL-GUNA ACCOUNT-HO TR.OIL-GWALIOR ACCOUNT-HO TR.OIL-HOSHANGABAD ACCOUNT-HO TR.OIL-INDORE ACCOUNT-HO TR.OIL-JABALPUR-CIR-1 ACCOUNT-HO TR.OIL-JABALPUR-CIR-2 A/C-HO TR. OIL-JAGDALPUR
UNIT ACCOUNT-HO TR.OIL-KHANDWA UNIT ACCOUNT-HO TR.OIL-MANDSAUR UNIT ACCOUNT-HO TR.OIL-MORENA UNIT A/C-HO TR. OIL-NARSINGHPUR UNITCACCOUNT-HO TR.OIL-RAIPUR UNIT ACCOUNT-HO TR.OIL-RATLAM UNIT ACCOUNT-HO TR.OIL-REWA UNIT A/C-HO TR. OIL-RAJNANDGAON UNIT ACCOUNT-HO TR.OIL-SAGAR UNIT ACCOUNT-HO TR.OIL-SIDHI UNIT A/C-HO TR. OIL-SEHORE UNIT A/C-HO TR. OIL-SEONI UNIT ACCOUNT-HO TR.OIL-UJJAIN UNIT A/C-HO TR. OIL-DHAR UNIT A/C-HO TR. OIL-KHARGONE UNIT A/C-HO TR. OIL-CSEB H.Q. UNIT ACCOUNT-HO TR.OIL-DEPUTATIONIST UNIT ACCOUNT-HO TR.OIL-CEN.ACCOUNT UNIT UNIT ACCOUNT-HO TR.OIL-HEAD OFFICE UNIT A/C-HO TR. OIL-UNCLASSIFIED UNIT ACCOUNT MATERIALS UNIT ACCOUNT- MATERIALS-AMARKANTAK UNIT ACCOUNT- MATERIALS-KORBA-EAST UNIT ACCOUNT- MATERIALS-KORBA-WEST UNIT ACCOUNT- MATERIALS-SARNI UNIT ACCOUNT- MATERIALS-BIRSINGHPUR UNIT ACCOUNT- MATERIALS-BARSOOR UNIT ACCOUNT- MATERIALS-SIRMOUR UNIT ACCOUNT- MATERIALS-TOTLADOH Confidential 110 of 153
As-Is Process
General Ledger
Group Code
31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 32 32 32 32 32 32 32
Subgroup Code
31 32 33 34 35 36 37 38 39 41 42 43 44 45 46 47 48 49 51 52 53 54 55 56 57 58 61 63 64 80 90 95 96 97 98 99 0 1 3 4 5 11 28
Account Description
INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT ACCOUNTACCOUNTACCOUNTACCOUNTACCOUNTACCOUNTACCOUNTACCOUNTACCOUNTACCOUNTACCOUNTACCOUNTACCOUNTACCOUNTMATERIALS-AMBIKAPUR MATERIALS-BHOPAL MATERIALS-BILASPUR MATERIALS-CHHINDWARA MATERIALS-CHHATARPUR MATERIALS-DEWAS MATERIALS-DURG MATERIALS-GUNA MATERIALS-GWALIOR MATERIALS-HOSHANGABAD MATERIALS-INDORE MATERIALS-JABALPUR-CIR-1 MATERIALS-JABALPUR-CIR-2 MATERIALS-JAGDALPUR
INTER UNIT ACCOUNT- MATERIALS-KHANDWA INTER UNIT ACCOUNT- MATERIALS-MANDSAUR INTER UNIT ACCOUNT- MATERIALS-MORENA INTER UNIT ACCOUNT- MATERIALS-NARSINGHPUR INTER UNIT ACCOUNT- MATERIALS-RAIPUR INTER UNIT ACCOUNT- MATERIALS-RATLAM INTER UNIT ACCOUNT- MATERIALS-REWA INTER UNIT ACCOUNT- MATERIALS-RAJANANDGAON INTER UNIT ACCOUNT- MATERIALS-SAGAR INTER UNIT ACCOUNT- MATERIALS-SIDHI INTER UNIT ACCOUNT- MATERIALS-SEHORE INTER UNIT ACCOUNT- MATERIALS-SEONI INTER UNIT ACCOUNT- MATERIALS-UJJAIN INTER UNIT ACCOUNT- MATERIALS-DHAR INTER UNIT ACCOUNT- MATERIALS-KHARGONE INTER UNIT ACCOUNT- MATERIALS-CSEB H.Q. INTER UNIT ACCOUNT- MATERIALS-DEPUTATIONIST INTER UNIT ACCOUNT- MATERIALS-CAU INTER UNIT A/C MATERIALS INTER UNIT ACCOUNT- MATERIALS-CEN.ACCOUNT UNIT INTER UNIT ACCOUNT- MATERIALS-HEAD OFFICE INTER UNIT ACCOUNT- MATERIALS-UNCLASSIFIED INTER-UNIT ACCOUNTS CAPITAL EXP. AND FIXED ASSETS INTER UNIT A/C-CAP.EXP.& FIX.ASST-AMARKANTAK INTER UNIT A/C-CAP.EXP.& FIX.ASST-KORBA-EAST INTER UNIT A/C-CAP.EXP.& FIX.ASST-KORBA-WEST INTER UNIT A/C-CAP.EXP.& FIX.ASST-SARNI INTER UNIT A/C-CAP.EXP.& FIX.ASST-BIRSINGHPUR INTER UNIT A/C-CAP.EXP.& FIX.ASST-BARSOOR Confidential 111 of 153
As-Is Process
General Ledger
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32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 33 33 33 33 33 33
Subgroup Code
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Account Description
INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT A/C-CAP.EXP.& A/C-CAP.EXP.& A/C-CAP.EXP.& A/C-CAP.EXP.& A/C-CAP.EXP.& A/C-CAP.EXP.& A/C-CAP.EXP.& A/C-CAP.EXP.& A/C-CAP.EXP.& A/C-CAP.EXP.& A/C-CAP.EXP.& A/C-CAP.EXP.& A/C-CAP.EXP.& A/C-CAP.EXP.& FIX.ASST-SIRMOUR FIX.ASST-TOTLADOH FIX.ASST-AMBIKAPUR FIX.ASST-BHOPAL FIX.ASST-BILASPUR FIX.ASST-CHHINDWARA FIX.ASST-CHHATARPUR FIX.ASST-DEWAS FIX.ASST-DURG FIX.ASST-GUNA FIX.ASST-GWALIOR FIX.ASST-HOSHANGABAD FIX.ASST-INDORE FIX.ASST-JABALPUR-CIR-1
A[C-CAP.EXP.& FIX.ASST-JABALPUR-CIR-2 A/C-CAP.EXP.& FIX.ASST-JAGDALPUR A/C-CAP.EXP.& FIX.ASST-KHANDWA A/C-CAP.EXP.& FIX.ASST-MANDSAUR A/C-CAP.EXP.& FIX.ASST-MORENA A/C-CAP.EXP.& FIX.ASST-NARSINGHPUR A/C-CAP.EXP.& FIX.ASST-RAIPUR A/C-CAP.EXP.& FIX.ASST-RATLAM A/C-CAP.EXP.& FIX.ASST-REWA A/C-CAP.EXP.& FIX.ASST-RAJNANDGAON A/C-CAP.EXP.& FIX.ASST-SAGAR A/C-CAP.EXP.& FIX.ASST-SIDHI A/C-CAP.EXP.& FIX.ASST-SEHORE A/C-CAP.EXP.& FIX.ASST-SEONI A/C-CAP.EXP.& FIX.ASST-UJJAIN A/C-CAP.EXP.& FIX.ASST-DHAR A/C-CAP.EXP.& FIX.ASST-KHARGONE A/C-CAP.EXP.& FIX.ASST-CSEB H.Q. A/C-CAP.EXP.& FIX.ASST-DEPUTATIONIST A/C-CAP.EXP.& FIX.ASST-CAU A/C-CAP.EXP.& FIX.ASST-CEN.A/C UNIT A/C-CAP.EXP.& FIX.ASST-HEAD OFFICE A/C-CAP.EXP.& FIX.ASST-UNCLASSIFIED ACCOUNT - REMITTANCE TO HEAD OFFICE A/C-REMITT. TO HO-AMARKANTAK A/C-REMITT. TO HO-KORBA-EAST A/C-REMITT. TO HO-KORBA-WEST A/C-REMITT. TO HO-SARNI A/C-REMITT. TO HO-BIRSINGHPUR Confidential 112 of 153
As-Is Process
General Ledger
Group Code
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Subgroup Code
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Account Description
INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT A/C-REMITT. A/C-REMITT. A/C-REMITT. A/C-REMITT. A/C-REMITT. A/C-REMITT. A/C-REMITT. A/C-REMITT. A/C-REMITT. A/C-REMITT. A/C-REMITT. A/C-REMITT. A/C-REMITT. A/C-REMITT. TO TO TO TO TO TO TO TO TO TO TO TO TO TO HO-BARSOOR HO-SIRMOUR HO-TOTLADOH HO-AMBIKAPUR HO-BHOPAL HO-BILASPUR HO-CHHINDWARA HO-CHHATARPUR HO-DEWAS HO-DURG HO-GUNA HO-GWALIOR HO-HOSHANGABAD HO-INDORE
INTER UNIT A/C-REMITT. TO HO-JABALPUR-CIR-1 INTER UNIT A/C-REMITT. TO HO-JABALPUR-CIR-2 INTER UNIT A/C-REMITT. TO HO-JAGDALPUR INTER UNIT A/C-REMITT. TO HO-KHANDWA INTER UNIT A/C-REMITT. TO HO-MANDSAUR INTER UNIT A/C-REMITT. TO HO-MORENA INTER UNIT A/C-REMITT. TO HO-NARSINGHPUR INTER UNIT A/C-REMITT. TO HO-RAIPUR INTER UNIT A/C-REMITT. TO HO-RATLAM INTER UNIT A/C-REMITT. TO HO-REWA INTER UNIT A/C-REMITT. TO HO-RAJNANDGAON INTER UNIT A/C-REMITT. TO HO-SAGAR INTER UNIT A/C-REMITT. TO HO-SIDHI INTER UNIT A/C-REMITT. TO HO-SEHORE INTER UNIT A/C-REMITT. TO HO-SEONI INTER UNIT A/C-REMITT. TO HO-UJJAIN INTER UNIT A/C-REMITT. TO HO-DHAR INTER UNIT A/C-REMITT. TO HO-KHARGONE INTER UNIT A/C-REMITT. TO HO-CSEB H.Q. INTER UNIT A/C-REMITT. TO HO-DEPUTATIONIST INTER UNIT TRANSACTION R. E. ACCOUNT INTERUNIT A/C-REMITTANCE TO HEAD OFFICE INTER UNIT A/C-REMITT. TO HO-CAU INTER UNIT A/C-REMITT. TO HO-CEN.A/C UNIT INTER UNIT ACCOUNT-REMITT. TO HO-HEAD OFFICE INTER UNIT A/C-REMITT. TO HO-UNCLASSIFIED INTER UNIT ACCOUNT - FUNDS TRANSFER FROM H.O. INTER UNIT A/C-FUNDS TRANS.FROM HO-AMARKANTAK INTER UNIT A/C-FUNDS TRANS.FROM HO-KORBA-EAST Confidential 113 of 153
As-Is Process
General Ledger
Group Code
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Subgroup Code
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INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT A/C-FUNDS A/C-FUNDS A/C-FUNDS A/C-FUNDS A/C-FUNDS A/C-FUNDS A/C-FUNDS A/C-FUNDS A/C-FUNDS A/C-FUNDS A/C-FUNDS A/C-FUNDS A/C-FUNDS A/C-FUNDS TRANS.FROM HO-KORBA-WEST TRANS.FROM HO-SARNI TRANS.FROM HO-BIRSINGHPUR TRANS.FROM HO-BARSOOR TRANS.FROM HO-SIRMOUR TRANS.FROM HO-TOTLADOH TRANS.FROM HO-AMBIKAPUR TRANS.FROM HO-BHOPAL TRANS.FROM HO-BILASPUR TRANS.FROM HO-CHHINDWARA TRANS.FROM HO-CHHATARPUR TRANS.FROM HO-DEWAS TRANS.FROM HO-DURG TRANS.FROM HO-GUNA
INTER UNIT A/C-FUNDS TRANS.FROM HO-GWALIOR INTER UNIT A/C-FUNDS TRANS.FROM HO-HOSHANGABAD INTER UNIT A/C-FUNDS TRANS.FROM HO-INDORE INTER UNIT A/C-FUNDS TRANS.FROM HO-JABALPUR-CIR-1 INTER UNIT A/C-FUNDS TRANS.FROM HO-JABALPUR-CIR-2 INTER UNIT A/C-FUNDS TRANS.FROM HO-JAGDALPUR INTER UNIT A/C-FUNDS TRANS.FROM HO-KHANDWA INTER UNIT A/C-FUNDS TRANS.FROM HO-MANDSAUR INTER UNIT A/C-FUNDS TRANS.FROM HO-MORENA INTER UNIT A/C-FUNDS TRANS.FROM HO-NARSINGHPUR INTER UNIT A/C-FUNDS TRANS.FROM HO-RAIPUR INTER UNIT A/C-FUNDS TRANS.FROM HO-RATLAM INTER UNIT A/C-FUNDS TRANS.FROM HO-REWA INTER UNIT A/C-FUNDS TRANS.FROM HO-RAJNANDGAON INTER UNIT A/C-FUNDS TRANS.FROM HO-SAGAR INTER UNIT A/C-FUNDS TRANS.FROM HO-SIDHI INTER UNIT A/C-FUNDS TRANS.FROM HO-SEHORE INTER UNIT A/C-FUNDS TRANS.FROM HO-SEONI INTER UNIT A/C-FUNDS TRANS.FROM HO-UJJAIN INTER UNIT A/C-FUNDS TRANS.FROM HO-DHAR INTER UNIT A/C-FUNDS TRANS.FROM HO-KHARGONE INTER UNIT A/C-FUNDS TRANS.FROM HO-CSEB H.Q. INTER UNIT A/C-FUNDS TRANS.FROM HODEPUTATIONIST INTER UNIT R E AC FUND TRANSFER FROM H. O. INTER UNIT ACCOUNT FUNDS TRANSFER FROM H.Q. INTER UNIT A/C-FUNDS TRANS.FROM HO-CAU INTER UNIT A/C-FUNDS TRANS.FROM HO-CEN.A/C UNIT INTER UNIT A/C-FUNDS TRANS.FROM HO-HEAD OFFICE Confidential 114 of 153
As-Is Process
General Ledger
Group Code
34 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35
Subgroup Code
99 0 1 3 4 5 11 28 29 30 31 32 33 34 35 36 37 38 39 41 42 43 44 45 46 47 48 49 51 52 53 54 55 56 57 58 61 63 64 80 90 92 94
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INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT A/C-FUNDS TRANS.FROM HO-UNCLASSIFIED ACCOUNT - H.O. TRANSACTIONS A/C-H.O. TRANSACTIONS-AMARKANTAK A/C-H.O. TRANSACTIONS-KORBA-EAST A/C-H.O. TRANSACTIONS-KORBA-WEST A/C-H.O. TRANSACTIONS-SARNI A/C-H.O. TRANSACTIONS-BIRSINGHPUR A/C-H.O. TRANSACTIONS-BARSOOR A/C-H.O. TRANSACTIONS-SIRMOUR A/C-H.O. TRANSACTIONS-TOTLADOH A/C-H.O. TRANSACTIONS-AMBIKAPUR A/C-H.O. TRANSACTIONS-BHOPAL A/C-H.O. TRANSACTIONS-BILASPUR A/C-H.O. TRANSACTIONS-CHHINDWARA A/C-H.O. TRANSACTIONS-CHHATARPUR A/C-H.O. TRANSACTIONS-DEWAS A/C-H.O. TRANSACTIONS-DURG A/C-H.O. TRANSACTIONS-GUNA A/C-H.O. TRANSACTIONS-GWALIOR A/C-H.O. TRANSACTIONS-HOSHANGABAD A/C-H.O. TRANSACTIONS-INDORE A/C-H.O. TRANSACTIONS-JABALPUR-CIR-1 A/C-H.O. TRANSACTIONS-JABALPUR-CIR-2 A/C-H.O. TRANSACTIONS-JAGDALPUR A/C-H.O. TRANSACTIONS-KHANDWA A/C-H.O. TRANSACTIONS-MANDSAUR A/C-H.O. TRANSACTIONS-MORENA A/C-H.O. TRANSACTIONS-NARSINGHPUR A/C-H.O. TRANSACTIONS-RAIPUR A/C-H.O. TRANSACTIONS-RATLAM A/C-H.O. TRANSACTIONS-REWA A/C-H.O. TRANSACTIONS-RAJNANDGAON A/C-H.O. TRANSACTIONS-SAGAR A/C-H.O. TRANSACTIONS-SIDHI A/C-H.O. TRANSACTIONS-SEHORE A/C-H.O. TRANSACTIONS-SEONI A/C-H.O. TRANSACTIONS-UJJAIN A/C-H.O. TRANSACTIONS-DHAR A/C-H.O. TRANSACTIONS-KHARGONE A/C-H.O. TRANSACTIONS-CSEB H.Q. A/C-H.O. TRANSACTIONS-DEPUTATIONIST ACCOUNT H.O. ----- R. E. ACCOUNT TRANSACTION GPF Confidential 115 of 153
As-Is Process
General Ledger
Group Code
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Subgroup Code
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Account Description
INTER UNIT INTER UNIT ACCOUNT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT INTER UNIT A/C-H.O. TRANSACTIONS-CAU A/C TRANSACTION-ASSISTANT CHIEF A/C-H.O. TRANSACTIONS-CEN.A/C UNIT A/C-H.O. TRANSACTIONS-HEAD OFFICE A/C-H.O. TRANSACTIONS-UNCLASSIFIED ACCOUNT - PERSONNEL ACCOUNT-PERSONNEL-AMARKANTAK ACCOUNT-PERSONNEL-KORBA-EAST ACCOUNT-PERSONNEL-KORBA-WEST ACCOUNT-PERSONNEL-SARNI ACCOUNT-PERSONNEL-BIRSINGHPUR ACCOUNT-PERSONNEL-BARSOOR ACCOUNT-PERSONNEL-SIRMOUR ACCOUNT-PERSONNEL-TOTLADOH ACCOUNT-PERSONNEL-AMBIKAPUR ACCOUNT-PERSONNEL-BHOPAL ACCOUNT-PERSONNEL-BILASPUR ACCOUNT-PERSONNEL-CHHINDWARA ACCOUNT-PERSONNEL-CHHATARPUR ACCOUNT-PERSONNEL-DEWAS ACCOUNT-PERSONNEL-DURG ACCOUNT-PERSONNEL-GUNA ACCOUNT-PERSONNEL-GWALIOR ACCOUNT-PERSONNEL-HOSHANGABAD ACCOUNT-PERSONNEL-INDORE ACCOUNT-PERSONNEL-JABALPUR-CIR-1 ACCOUNT-PERSONNEL-JABALPUR-CIR-2 ACCOUNT-PERSONNEL-JAGDALPUR ACCOUNT-PERSONNEL-KHANDWA ACCOUNT-PERSONNEL-MANDSAUR ACCOUNT-PERSONNEL-MORENA ACCOUNT-PERSONNEL-NARSINGHPUR ACCOUNT-PERSONNEL-RAIPUR ACCOUNT-PERSONNEL-RATLAM ACCOUNT-PERSONNEL-REWA ACCOUNT-PERSONNEL-RAJNANDGAON ACCOUNT-PERSONNEL-SAGAR ACCOUNT-PERSONNEL-SIDHI ACCOUNT-PERSONNEL-SEHORE ACCOUNT-PERSONNEL-SEONI ACCOUNT-PERSONNEL-UJJAIN ACCOUNT-PERSONNEL-DHAR Confidential 116 of 153
As-Is Process
General Ledger
Group Code
36 36 36 36 36 36 36 36 36 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37
Subgroup Code
64 80 89 90 95 96 97 98 99 0 1 3 4 5 11 28 29 30 31 32 33 34 35 36 37 38 39 41 42 43 44 45 46 47 48 49 51 52 53 54 55 56
Account Description
INTER UNIT ACCOUNT-PERSONNEL-KHARGONE INTER UNIT ACCOUNT-PERSONNEL-CSEB H.Q. THIS A/C CODE IS TO BE REMOVED AFTER SARNI MAR-91 INTER UNIT ACCOUNT-PERSONNEL-DEPUTATIONIST INTER UNIT ACCOUNT-PERSONNEL-CAU PERSONAL ACCOUNT-ASST. CHIEF ACCOUNTS INTER UNIT ACCOUNT-PERSONNEL-CEN.ACCOUNT UNIT INTER UNIT ACCOUNT-PERSONNEL-HEAD OFFICE INTER UNIT ACCOUNT-PERSONNEL-UNCLASSIFIED INTER UNIT ACCOUNT - OTHER TRANSACTIONS/ADJUSTMENT INTER UNIT A/C-OTH.TRANS/ADJUST-AMARKANTAK INTER UNIT A/C-OTH.TRANS/ADJUST-KORBA-EAST INTER UNIT A/C-OTH.TRANS/ADJUST-KORBA-WEST INTER UNIT A/C-OTH.TRANS/ADJUST-SARNI INTER UNIT A/C-OTH.TRANS/ADJUST-BIRSINGHPUR INTER UNIT A/C-OTH.TRANS/ADJUST-BARSOOR INTER UNIT A/C-OTH.TRANS/ADJUST-SIRMOUR INTER UNIT A/C-OTH.TRANS/ADJUST-TOTLADOH INTER UNIT A/C-OTH.TRANS/ADJUST-AMBIKAPUR INTER UNIT A/C-OTH.TRANS/ADJUST-BHOPAL INTER UNIT A/C-OTH.TRANS/ADJUST-BILASPUR INTER UNIT A/C-OTH.TRANS/ADJUST-CHHINDWARA INTER UNIT A/C-OTH.TRANS/ADJUST-CHHATARPUR INTER UNIT A/C-OTH.TRANS/ADJUST-DEWAS INTER UNIT A/C-OTH.TRANS/ADJUST-DURG INTER UNIT A/C-OTH.TRANS/ADJUST-GUNA INTER UNIT A/C-OTH.TRANS/ADJUST-GWALIOR INTER UNIT A/C-OTH.TRANS/ADJUST-HOSHANGABAD INTER UNIT A/C-OTH.TRANS/ADJUST-INDORE INTER UNIT A/C-OTH.TRANS/ADJUST-JABALPUR-CIR-1 INTER UNIT A/C-OTH.TRANS/ADJUST-JABALPUR-CIR-2 INTER UNIT A/C-OTH.TRANS/ADJUST-JAGDALPUR INTER UNIT A/C-OTH.TRANS/ADJUST-KHANDWA INTER UNIT A/C-OTH.TRANS/ADJUST-MANDSAUR INTER UNIT A/C-OTH.TRANS/ADJUST-MORENA INTER UNIT A/C-OTH.TRANS/ADJUST-NARSINGHPUR INTER UNIT A/C-OTH.TRANS/ADJUST-RAIPUR INTER UNIT A/C-OTH.TRANS/ADJUST-RATLAM INTER UNIT A/C-OTH.TRANS/ADJUST-REWA INTER UNIT A/C-OTH.TRANS/ADJUST-RAJNANDGAON INTER UNIT A/C-OTH.TRANS/ADJUST-SAGAR INTER UNIT A/C-OTH.TRANS/ADJUST-SIDHI Confidential 117 of 153
As-Is Process
General Ledger
Group Code
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Subgroup Code
57 58 61 63 64 80 90 92 95 96 97 98 99 0 1 3 4 5 11 28 29 30 31 32 33 34 35 36 37 38 39 41 42 43 44 45 46 47 48 49 51 52 53
Account Description
INTER UNIT A/C-OTH.TRANS/ADJUST-SEHORE INTER UNIT A/C-OTH.TRANS/ADJUST-SEONI INTER UNIT A/C-OTH.TRANS/ADJUST-UJJAIN INTER UNIT A/C-OTH.TRANS/ADJUST-DHAR INTER UNIT A/C-OTH.TRANS/ADJUST-KHARGONE INTER UNIT A/C-OTH.TRANS/ADJUST-CSEB H.Q. INTER UNIT A/C-OTH.TRANS/ADJUST-DEPUTATIONIST INER UNIT A/C R.E. INTER UNIT A/C-OTH.TRANS/ADJUST-CAU INTER UNIT ACCOUNT - ASSISTANT CHIEF ACCOUNTS INTER UNIT A/C-OTH.TRANS/ADJUST-CEN.A/C UNIT INTER UNIT A/C-OTH.TRANS/ADJUST-HEAD OFFICE INTER UNIT A/C-OTH.TRANS/ADJUST-UNCLASSIFIED INTER-UNIT ACCOUNTS HEAD OFFICE ADJUSTMENTS INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT A/C-H.O.ADJUSTMENTS-AMARKANTAK A/C-H.O.ADJUSTMENTS-KORBA-EAST A/C-H.O.ADJUSTMENTS-KORBA-WEST A/C-H.O.ADJUSTMENTS-SARNI A/C-H.O.ADJUSTMENTS-BIRSINGHPUR A/C-H.O.ADJUSTMENTS-BARSOOR A/C-H.O.ADJUSTMENTS-SIRMOUR A/C-H.O.ADJUSTMENTS-TOTLADOH A/C-H.O.ADJUSTMENTS-AMBIKAPUR A/C-H.O.ADJUSTMENTS-BHOPAL A/C-H.O.ADJUSTMENTS-BILASPUR A/C-H.O.ADJUSTMENTS-CHHINDWARA A/C-H.O.ADJUSTMENTS-CHHATARPUR A/C-H.O.ADJUSTMENTS-DEWAS A/C-H.O.ADJUSTMENTS-DURG A/C-H.O.ADJUSTMENTS-GUNA A/C-H.O.ADJUSTMENTS-GWALIOR A/C-H.O.ADJUSTMENTS-HOSHANGABAD A/C-H.O.ADJUSTMENTS-INDORE A/C-H.O.ADJUSTMENTS-JABALPUR-CIR-1 A/C-H.O.ADJUSTMENTS-JABALPUR-CIR-2 A/C-H.O.ADJUSTMENTS-JAGDALPUR A/C-H.O.ADJUSTMENTS-KHANDWA A/C-H.O.ADJUSTMENTS-MANDSAUR A/C-H.O.ADJUSTMENTS-MORENA A/C-H.O.ADJUSTMENTS-NARSINGHPUR A/C-H.O.ADJUSTMENTS-RAIPUR A/C-H.O.ADJUSTMENTS-RATLAM A/C-H.O.ADJUSTMENTS-REWA Confidential 118 of 153
As-Is Process
General Ledger
Group Code
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Subgroup Code
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Account Description
INTER UNIT A/C-H.O.ADJUSTMENTS-RAJNANDGAON INTER UNIT A/C-H.O.ADJUSTMENTS-SAGAR INTER UNIT A/C-H.O.ADJUSTMENTS-SIDHI INTER UNIT A/C-H.O.ADJUSTMENTS-SEHORE INTER UNIT A/C-H.O.ADJUSTMENTS-SEONI INTER UNIT A/C-H.O.ADJUSTMENTS-UJJAIN INTER UNIT A/C-H.O.ADJUSTMENTS-DHAR INTER UNIT A/C-H.O.ADJUSTMENTS-KHARGONE INTER UNIT A/C-H.O.ADJUSTMENTS-CSEB H.Q. INTER UNIT A/C-H.O.ADJUSTMENTS-DEPUTATIONIST INTER UNIT A/C-H.O.ADJUSTMENTS-CEN.A/C UNIT INTER UNIT A/C-H.O.ADJUSTMENTS-HEAD OFFICE INTER UNIT A/C-H.O.ADJUSTMENTS-UNCLASSIFIED INTER-UNIT ACCOUNTS HEAD OFFICE TRANSACTIONSCOAL INTER UNIT A/C-HO TRANS.FOR COAL-AMARKANTAK INTER UNIT A/C-HO TRANS.FOR COAL-KORBA-EAST INTER UNIT A/C-HO TRANS.FOR COAL-KORBA-WEST INTER UNIT A/C-HO TRANS.FOR COAL-SARNI INTER UNIT A/C-HO TRANS.FOR COAL-BIRSINGHPUR INTER UNIT A/C-HO TRANS.FOR COAL-BARSOOR INTER UNIT A/C-HO TRANS.FOR COAL-SIRMOUR INTER UNIT A/C-HO TRANS.FOR COAL-TOTLADOH INTER UNIT A/C-HO TRANS.FOR COAL-AMBIKAPUR INTER UNIT A/C-HO TRANS.FOR COAL-BHOPAL INTER UNIT A/C-HO TRANS.FOR COAL-BILASPUR INTER UNIT A/C-HO TRANS.FOR COAL-CHHINDWARA INTER UNIT A/C-HO TRANS.FOR COAL-CHHATARPUR INTER UNIT A/C-HO TRANS.FOR COAL-DEWAS INTER UNIT A/C-HO TRANS.FOR COAL-DURG INTER UNIT A/C-HO TRANS.FOR COAL-GUNA INTER UNIT A/C-HO TRANS.FOR COAL-GWALIOR INTER UNIT A/C-HO TRANS.FOR COAL-HOSHANGABAD INTER UNIT A/C-HO TRANS.FOR COAL-INDORE INTER UNIT A/C-HO TRANS.FOR COAL-JABALPUR-CIR-1 INTER UNIT A/C-HO TRANS.FOR COAL-JABALPUR-CIR-2 INTER UNIT A/C-HO TRANS.FOR COAL-JAGDALPUR INTER UNIT A/C-HO TRANS.FOR COAL-KHANDWA INTER UNIT A/C-HO TRANS.FOR COAL-MANDSAUR INTER UNIT A/C-HO TRANS.FOR COAL-MORENA INTER UNIT A/C-HO TRANS.FOR COAL-NARSINGHPUR INTER UNIT A/C-HO TRANS.FOR COAL-RAIPUR INTER UNIT A/C-HO TRANS.FOR COAL-RATLAM Confidential 119 of 153
As-Is Process
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Group Code
39 39 39 39 39 39 39 39 39 39 39 39 39 39 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40
Subgroup Code
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Account Description
INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER INTER UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT UNIT A/C-HO A/C-HO A/C-HO A/C-HO A/C-HO A/C-HO A/C-HO A/C-HO A/C-HO A/C-HO A/C-HO A/C-HO A/C-HO A/C-HO TRANS.FOR TRANS.FOR TRANS.FOR TRANS.FOR TRANS.FOR TRANS.FOR TRANS.FOR TRANS.FOR TRANS.FOR TRANS.FOR TRANS.FOR TRANS.FOR TRANS.FOR TRANS.FOR COAL-REWA COAL-RAJNANDGAON COAL-SAGAR COAL-SIDHI COAL-SEHORE COAL-SEONI COAL-UJJAIN COAL-DHAR COAL-KHARGONE COAL-CSEB H.Q. COAL-DEPUTATIONIST COAL-CEN.A/C UNIT COAL- HEAD OFFICE COAL-UNCLASSIFIED
FUEL RELATED LIABILITIES LIABILITIES TO RAILWAYS FOR COAL RECEIPTS LIABILITY FOR FREIGHT DIVERTED INTERNAL WAGONS FREIGHT PAYABLE DIVERTED EXTERNAL WAGONS FREIGHT PAYABLE UNCONNECTED WAGONS FREIGHT PAYABLE DIVERTED INTERNAL WAGONS - COAL COST DIVERTED EXTERNAL WAGONS - COAL COST UNCONNECTED WAGONS - COAL COST LIABILITY TO COLLIARIES(FOR POWER STATIONS) LIABILITY FOR COAL COST PROVISION FOR GAIN ON SUPERIOR GRADE(DEBITACCOUNT) RETENTIONS ON ACCOUNT OF INFERIOR GRADE LIABILITIES TO RLY FOR OIL RECIEPT FOR POWER STN. GRADE DIFFERENCE-SUPERIOR GRADE UNCONNECTED TANKERS-OIL COST ACCOUNT UNCONNECTED TANKERS-FREIGHT PAYABLE ACCOUNT LIABILITY TO OIL SUPPLIERS (FOR POWER STATIONS) PROVISION FOR UNPAID OIL BILLS LIABLITY FOR OIL COST LIABILITY FOR SUPPLY OF GAS(FOR POWER STATIONS) GAS SUPPLIERS ACCOUNT LIABILITY FOR PURCHASE OF GAS QUANTITY DIFFERENCE-EXCESS RECIEPTS OF GAS RETENTION FOR SHORT RECIEPTS OF GAS LIABILITY FOR FUELRELATED COSTS(FOR POWER STATION) COAL RELATED COSTS Confidential 120 of 153
As-Is Process
General Ledger
Group Code
40 40 40 40 40 40 40 40 40 40 40 41 41 41 41 41 41 41 41 41 41 41 41 41 41 41 41 41 41 41 41 41 42 42
Subgroup Code
612 621 631 641 642 643 700 800 810 900 910 0 100 101 102 103 104 105 106 107 109 110 111 112 113 114 115 116 117 200 302 306 0 99
Account Description
COAL RELATED LIABILITY OIL RELATED COST GAS RELATED COSTS PROVISION FOR COAL RELATED COSTS PROVISION FOR OIL RELATED COSTS PROVISION FOR GAS RELATED COSTS FOR POWER STATIONS UNPAID COAL BILLS LIABILITY TO TRANSPORT FOR COAL RECIEPTS LIABILITY FOR FREIGHT LIABILITY TO TRANSPORTER FOR OIL RECIEPTS LIABILITY FOR FREIGHT LIABILITY FOR PURCHASE OF POWER SUN DRY CREDITORS FOR PURCHASE OF POWER SUNDRY CREDITORS FOR PURCHASE OF POWER FROM APSEB SUNDRY CREDITIORS FOR PURCHASE OF POWER FROM MSEB SUNDRY CEDDITIORS FOR PURCHASE OF POWER FROM NTPC SUNDRY CREDITIORS FOR PURCHASE OF POWER FROM OSEB SUNDRY CREDITIORS FOR PURCHASE OF POWER FROM RSEB SUNDRY CREDITIORS FOR PURCHASE OF POWER FROM UPSEB SUNDRY CRADITOR FOR POWER PURCHASE FROM NFL GUNA SUNDRY CREDITORS FOR PURCHASE OF POWER FROM BALCO SUNDRY CREDITORS FOR TRANSMISSION CHARGES TO PGCI LIABILITY FOR PURCHASE OF POWER FROM K.A.P.P,SURAT GOA ELECTRICITY BOARD GUJRAT ELECTRICITY BOARD LIABILITY FOR FLEE BILLS DADRA NGR. HAV.ELEC.BOARD LIABILITY FOR FLEE BILLS DAMAN & DUO ELECT.BOARD. POWER PURCHASE FROM BSESL, BOMBAY. SUNDRY CREDITIORS FOR PURCHASE OF POWER FROM PSEB PRTOVISION FOR LIABILITY FOR PURCHASE OF POWER THERMAL GENERATION LIABILITY FOR POWER PURCAHSE FROM CAPTIVE PLANTS LIABILITY FOR CAPITALSUPPLIERS/CAPITAL WORKS UNCLASSIFIED CONTRACTORS/SUPPL.CONTROL A/C Confidential 121 of 153
As-Is Process
General Ledger
Group Code
42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42
Subgroup Code
100 111 112 115 116 117 119 120 121 122 123 124 125 126 127 130 131 132 133 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158
Account Description
LIABILITY FOR SUPPLY OF MATERIALS/WORKS CAPITAL LIABILITY FOR SUPPLY OF MATERIAL(CAP)-KIS LIABILITY FOR SUPPLY OF MATERIAL(CAP)-STP LIABIL.FOR SUPP OF MATER./WORK CAP.-OABM LIABIL.FOR SUPP OF MATER./WORK CAP.-SMU LIABIL.FOR SUPP OF MATER./WORK CAP.-MHSL LIABIL.FOR SUPP OF MATER./WORK CAP.-RSK LIABILITY FOR SUPPLY OF MATERIAL(CAP) -DFRC LIABIL.FOR SUPP OF MATER./WORK CAP.-RSS LIABIL.FOR SUPP OF MATER./WORK CAP.-RSA LIABIL.FOR SUPP OF MATER./WORK CAP.-RAMPUR DIS LIABIL.FOR SUPP OF MATER./WORK CAP.-RD LIABIL.FOR SUPP OF MATER./WORK CAP.-TSF LIABIL.FOR SUPP OF MATER./WORK CAP.-STSF LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP OF OF OF OF OF OF OF OF OF OF OF OF OF OF OF OF OF OF OF OF OF OF OF OF OF OF OF OF OF MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK CAP.-JJU CAP.-S&I CAP.-APSE CAP.-ND CAP.-AGCF CAP.-CSS CAP.-RE/LIS CAP.-EKP CAP.-REC CAP.-LPP CAP.-SRP CAP.-APSE CAP.-WBK CAP.-SPESE CAP.-PHP CAP.-BHP CAP.-BGHP CAP.CAP.CAP.-R&M CAP.-T&P CAP.CAP.CAP.CAP.CAP.CAP.CAP.-BHS CAP.-STWS 122 of 153
Confidential
As-Is Process
General Ledger
Group Code
42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42
Subgroup Code
159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 200 211 212 215 216 217 219 220 221 222 223 224 225 226 227
Account Description
LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR LIABIL.FOR SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP SUPP OF OF OF OF OF OF OF OF OF OF OF OF OF OF MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK CAP.-MNP CAP.-IDA CAP.-UAPI CAP.-KEF CAP.-SILR CAP.-STT CAP.-NDT CAP.-SIT CAP.-RLT CAP.-ARDC CAP.-STR CAP.-STRT CAP.-SL(LIC) CAP.-TPP
LIABIL.FOR SUPP OF MATER./WORK CAP.-RPIS LIABIL.FOR SUPP OF MATER./WORK CAP.-REV LIABIL.FOR SUPP OF MATER./WORK CAP.-SPE LIABIL.FOR SUPP OF MATER./WORK CAP.-SPA LIABIL.FOR SUPP OF MATER./WORK CAP.-SPD LIABIL.FOR SUPP OF MATER./WORK CAP.-HTPE LIABIL.FOR SUPP OF MATER./WORK CAP.-HTPE II LIABIL.FOR SUPP OF MATER./WORK CAP.-FHTS LIABIL.FOR SUPP OF MATER./WORK CAP.-SPI LIABIL.FOR SUPP OF MATER./WORK CAP.-SGTP LIABIL.FOR SUPP OF MATER./WORK CAP.-BGHP II LIABIL.FOR SUPP OF MATER./WORK CAP.-THP LIABIL.FOR SUPP OF MATER./WORK CAP.-CEPP LIABIL.FOR SUPP OF MATER./WORK CAP.-LA HUDCO SUPPLIERS/CONTRACTORS CONTROL ACCOUNT CAPITAL SUPP/CON CONTROL A/C CAPITAL-KIS SUPP/CON CONTROL A/C CAPITAL-STP SUPP/CON CONTROL A/C CAPITAL-OABM SUPP/CON CONTROL A/C CAPITAL-SMU SUPP/CON CONTROL A/C CAPITAL-MHSL SUPP/CON CONTROL A/C CAPITAL-RSK SUPP/CON CONTROL A/C CAPITAL-DFRC SUPP/CON CONTROL A/C CAPITAL-RSS SUPP/CON CONTROL A/C CAPITAL-RSA SUPP/CON CONTROL A/C CAPITAL-RD SUPP/CON CONTROL A/C CAPITAL-RD SUPP/CON CONTROL A/C CAPITAL-TSF SUPP/CON CONTROL A/C CAPITAL-STSF SUPP/CON CONTROL A/C CAPITAL-JJU Confidential 123 of 153
As-Is Process
General Ledger
Group Code
42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42
Subgroup Code
230 231 232 233 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273
Account Description
SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON SUPP/CON CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C A/C CAPITAL-S&I CAPITAL-APSE CAPITAL-ND CAPITAL-AGCF CAPITAL-CSS CAPITAL-RE/LIS CAPITAL-EKP CAPITAL-REC CAPITAL-LPP CAPITAL-SRP CAPITAL-APSE CAPITAL-WBK CAPITAL-SPESE CAPITAL-PHP CAPITAL-BHP CAPITAL-BGHP CAPITALCAPITALCAPITAL-R&M CAPITAL-T&P CAPITALCAPITALCAPITALCAPITALCAPITALCAPITALCAPITAL-BHS CAPITAL-STWS CAPITAL-MNP CAPITAL-IDA CAPITAL-UAPI CAPITAL-KEF CAPITAL-SILR CAPITAL-STT CAPITAL-NDT CAPITAL-SIT CAPITAL-RLT CAPITAL-ARDC CAPITAL-STR CAPITAL-STRT CAPITAL-SL(LIC) CAPITAL-TPP CAPITAL-RPIS 124 of 153
Confidential
As-Is Process
General Ledger
Group Code
42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42
Subgroup Code
274 275 276 277 278 279 280 281 282 283 284 285 286 300 311 312 315 316 317 319 320 321 322 323 324 325 326 327 330 331 332 333 335 336 337 338 339 340 341 342 343 344 345
Account Description
SUPP/CON CONTROL A/C CAPITAL-REV SUPP/CON CONTROL A/C CAPITAL-SPE SUPP/CON CONTROL A/C CAPITAL-SPA SUPP/CON CONTROL A/C CAPITAL-SPD SUPP/CON CONTROL A/C CAPITAL-HTPE SUPP/CON CONTROL A/C CAPITAL-HTPE II SUPP/CON CONTROL A/C CAPITAL-FHTS SUPP/CON CONTROL A/C CAPITAL-SPI SUPP/CON CONTROL A/C CAPITAL-SGTP SUPP/CON CONTROL A/C CAPITAL-BGHP II SUPP/CON CONTROL A/C CAPITAL-THP SUPP/CON CONTROL A/C CAPITAL-CEPP SUPP/CON CONTROL A/C CAPITAL-LA HUDCO PROVISION FOR SUPPLY OF MATERIALS/WORKS CAPITAL PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK CAP.-KIS CAP.-STP CAP.-OABM CAP.-SMU CAP.-MHSL CAP.-RSK CAP.-DFRC CAP.-RSS CAP.-RSA CAP.-RD CAP.-RD CAP.-TSF CAP.-STSF CAP.-JJU CAP.-S&I CAP.-APSE CAP.-ND CAP.-AGCF CAP.-CSS CAP.-RE/LIS CAP.-EKP CAP.-REC CAP.-LPP CAP.-SRP CAP.-APSE CAP.-WBK CAP.-SPESE CAP.-PHP CAP.-BHP 125 of 153
Confidential
As-Is Process
General Ledger
Group Code
42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42
Subgroup Code
346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 400 411
Account Description
PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION PROVISION FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.OF MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK MAT/WORK CAP.-BGHP CAP.CAP.CAP.-R&M CAP.-T&P CAP.CAP.CAP.CAP.CAP.CAP.CAP.-BHS CAP.-STWS CAP.-MNP
PROVISION FOR SUPP.OF MAT/WORK CAP.-IDA PROVISION FOR SUPP.OF MAT/WORK CAP.-UAPI PROVISION FOR SUPP.OF MAT/WORK CAP.-KEF PROVISION FOR SUPP.OF MAT/WORK CAP.-SILR PROVISION FOR SUPP.OF MAT/WORK CAP.-STT PROVISION FOR SUPP.OF MAT/WORK CAP.-NDT PROVISION FOR SUPP.OF MAT/WORK CAP.-SIT PROVISION FOR SUPP.OF MAT/WORK CAP.-RLT PROVISION FOR SUPP.OF MAT/WORK CAP.-ARDC PROVISION FOR SUPP.OF MAT/WORK CAP.-STR PROVISION FOR SUPP.OF MAT/WORK CAP.-STRT PROVISION FOR SUPP.OF MAT/WORK CAP.-SL(LIC) PROVISION FOR SUPP.OF MAT/WORK CAP.-TPP PROVISION FOR SUPP.OF MAT/WORK CAP.-RPIS PROVISION FOR SUPP.OF MAT/WORK CAP.-REV PROVISION FOR SUPP.OF MAT/WORK CAP.-SPE PROVISION FOR SUPP.OF MAT/WORK CAP.-SPA PROVISION FOR SUPP.OF MAT/WORK CAP.-SPD PROVISION FOR SUPP.OF MAT/WORK CAP.-HTPE PROVISION FOR SUPP.OF MAT/WORK CAP.-HTPE II PROVISION FOR SUPP.OF MAT/WORK CAP.-FHTS PROVISION FOR SUPP.OF MAT/WORK CAP.-SPI PROVISION FOR SUPP.OF MAT/WORK CAP.-SGTP PROVISION FOR SUPP.OF MAT/WORK CAP.-BGHP II PROVISION FOR SUPP.OF MAT/WORK CAP.-THP PROVISION FOR SUPP.OF MAT/WORK CAP.-CEPP PROVISION FOR SUPP.OF MAT/WORK CAP.-LA HUDCO LIABILITY FOR UNDER BILLED SUPPLIES(CAPITAL) LIABILITY FOR UNDER BILLED SUPPLIES-KIS Confidential 126 of 153
As-Is Process
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Group Code
42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42
Subgroup Code
412 415 416 417 419 420 421 422 423 424 425 426 427 430 431 432 433 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 459 460
Account Description
LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED SUPPLIES-STP SUPPLIES-OABM SUPPLIES-SMU SUPPLIES-MHSL SUPPLIES-RSK SUPPLIES-DFRC SUPPLIES-RSS SUPPLIES-RSA SUPPLIES-RD SUPPLIES-RD SUPPLIES-TSF SUPPLIES-STSF SUPPLIES-JJU SUPPLIES-S&I SUPPLIES-APSE SUPPLIES-ND SUPPLIES-AGCF SUPPLIES-CSS SUPPLIES-RE/LIS SUPPLIES-EKP SUPPLIES-REC SUPPLIES-LPP SUPPLIES-SRP SUPPLIES-APSE SUPPLIES-WBK SUPPLIES-SPESE SUPPLIES-PHP SUPPLIES-BHP SUPPLIES-BGHP SUPPLIESSUPPLIESSUPPLIES-R&M SUPPLIES-T&P SUPPLIESSUPPLIESSUPPLIESSUPPLIESSUPPLIESSUPPLIESSUPPLIES-BHS SUPPLIES-STWS SUPPLIES-MNP SUPPLIES-IDA 127 of 153
Confidential
As-Is Process
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Group Code
42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 43 43 43 43 43 43 43 43 44 44 44 44
Subgroup Code
461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 500 600 990 995 0 100 200 210 244 300 400 500 0 99 100 102
Account Description
LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY LIABILITY FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR FOR UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER UNDER BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED BILLED SUPPLIES-UAPI SUPPLIES-KEF SUPPLIES-SILR SUPPLIES-STT SUPPLIES-NDT SUPPLIES-SIT SUPPLIES-RLT SUPPLIES-ARDC SUPPLIES-STR SUPPLIES-STRT SUPPLIES-SL(LIC) SUPPLIES-TPP SUPPLIES-RPIS SUPPLIES-REV
LIABILITY FOR UNDER BILLED SUPPLIES-SPE LIABILITY FOR UNDER BILLED SUPPLIES-SPA LIABILITY FOR UNDER BILLED SUPPLIES-SPD LIABILITY FOR UNDER BILLED SUPPLIES-HTPE LIABILITY FOR UNDER BILLED SUPPLIES-HTPE II LIABILITY FOR UNDER BILLED SUPPLIES-FHTS LIABILITY FOR UNDER BILLED SUPPLIES-SPI LIABILITY FOR UNDER BILLED SUPPLIES-SGTP LIABILITY FOR UNDER BILLED SUPPLIES-BGHP II LIABILITY FOR UNDER BILLED SUPPLIES-THP LIABILITY FOR UNDER BILLED SUPPLIES-CEPP LIABILITY FOR UNDER BILLED SUPPLIES-LA HUDCO SUNDRY CREDITORS MAT. EQUP. CAPITAL WORKS SUNDRY CREDITORS SUPPLY OF MATERIALS/DEPOSIT WORK LIABILITY FOR LEASEHOLD ASSETS SUNDRY CREDITORS FOR LEASE RENTAL LIABILITY FOR O&M SUPPLIES/O&M WORKS LIABILITY FOR SUPPLY OF MATERIAL/WORKS-O&M SUNDRY CR.CONT/SUPPL CONTROL A/C (O&M) SUNDRY CR FOR ALLUMINIUM SUPPLY -BALCO SUNDRY CREDITORS CONTRACTORS CONTROL A/C P H P PROVISION FOR SUPP.OF MATERIAL WORKS (O&M) LIABILITRY FOR UNDER BILLED SUPPLIES SUNDRY CREDITOR MAT. EQUP. O&M WORKS STAFF RELATED LIABILITIES AND PROVISIONS UNCLASSIFIEDSTAFF RELATED LIABILITY/PROVISIONS STAFF RELATED PROVISIONS GPF OTHER SUBSCRIPTION Confidential 128 of 153
As-Is Process
General Ledger
Group Code
44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44
Subgroup Code
110 120 130 135 140 200 210 220 230 240 300 310 320 330 340 345 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 425 429 430 431
Account Description
PROVISION FOR GRATUITY PROVISION FOR PENSION PROVISION FOR ANNUITY SCHEME - PAYMENT THEREOF PROVN.FOR TERMINAL BEN.UNDR.GTIS(40%)BRD.CON.& INT PROVN.FOR TERMINAL BEN.UNDR.SCLIS(60%)BRD.CON.& IN PROVI.FOR TER.BEN.U SCLIS(60%)BOARD CON.& INTEREST UNPAID SALARIES/WAGES UNPAID BONUS UNPAID PENSION/GRATUITY OTHER UNPAID AMOUNTS SALARIES BONUS ETC. PAYABLE NET SALARY PAYABLE BONUS PAYABLE LIABILITY FOR MEDICAL EXPENCES LIABILITY FOR EARNED LEAVE ENCASHMENTS INCENTIVE AWARDS FOR MERITORIOUS PRD. 84-85 STAFF DEDUCTIONS & RECOVERIES PAYABLE INCOME-TAX DEDUCTED AT SOURCE EMPLOYEES CONTRIBUTION TO PF-G.P.F EMPLOYEE'S CONTRIBUTION TO FPS BOARD'S CONTRIBUTION TO PF-CPF BOARD'S CONTRIBUTION TO FPS PROFESSIONAL TAX DEDUCTED AT SOURCE LIABILITY TO LIC FOR PREMIUM RECOVERIES LIABILITY FOR G.T.I.S CONTRIBUTION LIABILITY FOR C.T.D ACCOUNT EMPLOYEE'S CONTRIBUTION NTO C.P.F EMPLOYEE'S CONTRIBUTION TO E.P.F EMPLOYEE'S CONTRIBUTION TO F.P.S (E.P.F) SAVINGS CUM LIFE INSURANCE SCHEME LIAB. FOR CLAIM AMT.U GTIS PAYABLE TO LEGAL HAIR. EMPLOYEE'S CONTRIBUTION TO M.B. L.I.C EMPLOYEE'S CONTRIBUTION TO R.P.D M.P.ELEC. BOARD DIPLOMA HOLDERS SOCIETY REC.OF SOCIETY (PENDHI SOC.OTH AGEN INL BANK LOAN) SWA-SWRAKSHA NIDHI B.T.S. OF ABHIYANTA SANGH COURT RECOVERY FAMILY BENEFIT FUND OF DEPUTATIONIST LIAB. FOR CLAIM AMT.U SCLIS PAYABLE TO LEGAL HAIR DONATION FROM EMPLOYEES FOR RELIEF WORK IMPOUNDED ARREARS/AECD "SUBS.FOR VARIOUS OFFICERS/EMPLOYEES CLUBS IN Confidential 129 of 153
As-Is Process
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Group Code
44 44 44 44 44 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46
Subgroup Code
432 433 435 436 440 0 99 100 101 102 103 104 110 111 121 122 123 124 125 300 301 302 303 310 311 400 405 410 415 430 450 500 505 510 520 600 700 710
Account Description
MPEB SUBSCRIPTION FOR E.S.I GPIAP AMT. RECEIVED FROM OIC PAYABLE TO EMPLOYEES EMPLOYEES SHARE TO MP SHRAM KALYAN NIDHI RECOVERY OF POSTAL INS PREM & REMITTANCE TEMPORARY 4 OTHER LIABILITIES AND PROVISIONS UNCLASSIFIED OTHER LIABILITIES/PROVISIONS DEPOSITS FROM SUPPLIERS CONTRACTORS SECURITY DEPOSITS IN CASH - CAPITAL SECURITY DEPOSITS OTHER THAN IN CASH - CAPITAL EARNEST MONEY DEPOSIT - CAPITAL RETENTION MONEY FROM SUPP/CONTRA. - CAPITAL EARNEST MONEY DEPOSIT OTHER THAN CASH (CAPITAL) EARNEST MONEY DEPOSIT OTHER THAN CASH (O & M) SECURITY DEPOSIT IN CASH - O & M SECURITY DEPOSITS OTHER THAN CASH - O&M EARNEST MONEY DEPOSIT - O & M RETENTION MONEY FROM SUPP/CONTRA - O & M UN CLAIMED DEPOSITS ELECTRICITY DUTY PAYABLE TO GOVT. DEVELOPEMENT CESS PAYABLE TO GOVT. ELECTRICITY DUTY PAYABLE TO GOVT. FOR HT CONSUMERS DEVELOPMENT CESS PAYABLE TO GOVT. FOR HT CONSUMERS ELEC.DUTY PAY.TO ST.GOVT 5BHP(INC.UTTHAN YOJNA) DEV.CESS PAY TO S.GOVT.UPTO 5BHP(INC.UTTHAN YOJNA) LIABILITY FOR EXPENCES LIABILITY FOR ED ON FABRICATED MATERIAL SUNDRY CREDITORS FOR EXPENCES LIABILITY FOR ED ON P.C.C. POLES PROVISION FOR LIABILITY FOR EXPENCE LIABILITY FOR EXPENSES TO BE REIMBURSED TO RSEB. LIABILITY FOR EXCISE DUTY ON GENRATION LIABILITY FOR ELETRICITY DUTY ON ANXILARY CONSUMPT LIABILITY FOR ENERGY DEV.LESS ON AUX CONSUMPTION LIABILITY FOR ELECTRICITY-DUTY/CESS AMOUNT OWING TO LICENSEES ACCRUED UNCLAIMED AMOUNTS RELATIONG TO BOROOWINGS INTEREST ACCRUED BUT NOT DUE ON BORROWINGS Confidential 130 of 153
As-Is Process
General Ledger
Group Code
46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46 46
Subgroup Code
720 730 800 900 910 911 912 913 914 915 920 921 922 923 924 925 926 927 931 934 935 936 937 938 939 940 941 942 943 945 951 952 953 961 962
Account Description
UNCLAIMED INTEREST ON BORROWINGS UNCLAIMED REPAYMENTS OF BONDS DEBENTURES PROVISION FOR INCOME TAX SUNDRY LIABILITIES AND PROVISIONS STALE CHEQUES RAILWAY CREDIT NOTES FOR COAL RAILWAY CREDIT NOTES FOR OIL OTHER RAILWAY CREDIT NOTES INTEREST WARRANTS ISSUED FOR PAY. OF INST. ON BOND INTRST WARRANT ISSUED FOR PAY. OF INTRSY ON DEBENT S.D.IN CASH FROM EMPLOYEES INCLUDING TRAINEES LIABILITY FOR DEPOSITS ON BEHALF OF EX-EMPLOYEES ADVANCE RECEIVED FOR SALE OF STORES SCRAP ETC. INCOME-TAX DED. ST SOURCE ON PAYMENT OF INT ON BOR INCOME-TAX DEDUC AT SOU.ON PAYMENT TO CONTRACTOR INCOME-TAX DEDUCTED AT SOURCE ON OTH. PAY. TO CON. SALES TAX DEDUCTED AT SOURCE PURCHASE TAX DEDUCTED AT SOURCE LIABILITY FOR UNDESPATCHED CHEQUES AMOUNT PAYABLE/ADJUSTABLE TO STATE GOVT. GOVERMENT SUBSIDY REFUNDABLE ROYALTY PAYABLE BY THE CONTRACTOR PENS.& LEAVE SALARY CPF CONT.PAYABLE PARENT EMPL. SECURITY DEPOSIT FROM EMPLOYEES INCLU.TRAINEES FDR OTHER MISC. DEPOSITS SUBSIDY PAYABLE TO M/S M.P. CO-OPRATIVE FEDERATION INTT PAYABLE TO ST. GOVT. CAP. AND AFTER COMMISS. DEPOSIT FROM SCHOOL SAMITI VIDYUT GRIHA KORBAWEST COMMERCIAL TAX DEDUCTED AT SOURCE CONSTN.OF POLYTECH.COMPLEX KORBA/VIDISHA & INDORE PROVISION FOR DOUBTFUL ADVANCES TO CAPITAL SUP/CON PROVISION FOR DOUBTFUL ADV TO 0&M SUP/CON PROVISION FOR OTHER DOUBTFUL LOANS AND ADVANCES PROVISION FOR LOSS ON OBSOLESCENCENCE OF CAP. ASSE PROVISION FOR LOSS ON OBSOLESCENCE OF CAPITAL Confidential 131 of 153
As-Is Process
General Ledger
Group Code
46 47 47 47 47 47 47 47 47 47 47 47 47 48 48 48 48 48 48 50 50 50 50 51 51 51 51 51 51 51 51 51 51 51
Subgroup Code
963 0 100 200 300 301 311 320 330 331 332 340 600 0 100 150 200 300 400 0 100 101 200 0 100 110 115 120 121 125 130 131 135 140
Account Description
SPAR PROVISION FOR LOSS ON OBSOLESCENCE OF STORE IN STK DEPOSITS FOR ELECTRIFICATION SERVICE/CONNECTIONS DEPOSITS FOR ELECTRIFICATION OF VILLAGES DEPOSITS FOR ELECTRIFICATION OF INDUSTRIAL ESTATES DEPOSITS FOR SERVICE CONNECTIONS (REFUNDABLE) DEPOSITS FOR LOW OR MEDIUM VOLTAGE SERVICE CONNECT DEPOSITS FOR H.T. SERVICE CONNECT. DEPOSITS WORKS DEPOSITS RECD UNDER JALDHARA PROGRAME DEPOSIT FOR PUMP CONNECTION DEPOSIT FOR TUBE WELL CONNECTION SINGLE POINT CONNECTIONS SC/ST,BACKWARD & HARIZAN OTHER DEPOSITS FROM CONSUMER SECURITY DEPOSITS FROM CONSUMER (IN CASH) SECUR.DEPOSIT FROM CONSUMER(IN CASH NON-INT BEAR.) SECURITY DEPOSITS FROM CONSUMERAS IN CASH (INT.BER SECURITY DEPOSITS FROM CONSUMERS (OTH.THAN IN CASH INTEREST PAYABLE ON CONSUMER'S DEPOSITS TEMPORARY SERVICE CONNECTION DEPOSITS BORROWINGS FROM WORKING CAPITAL CASH CREDIT FROM BANKS CASH CREDIT FROM SBI(WORKING CAPITAL DEMAND LOAN) BANK OVER DRAFT PAYMENTS DUE ON CAPITAL LIABILITIES/OTH DEPOSITS REPAYMENTS DUE BONDS DEBENTURES FOREIGN CURRENCY LOANS/CREDIT TEMPORARY 5 DEFFERED PAYMENT CREDIT IN RUPEES (IDBI) L.I.C. LOANS REPAYMENT OF PRIN.AMT.TO THE LIC HOUSING FIN.LTD. A.R.D.C. LOANS R.E.C. LOANS Confidential 132 of 153
As-Is Process
General Ledger
Group Code
51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51
Subgroup Code
145 150 151 155 160 165 166 170 171 172 173 174 175 176 177 178 179 180 181 183 184 185 186 200 210 215 220 225 230 231 235 240 245 250 255 260 265 266
Account Description
NABARD LOANS LOANS FROM COMMERCIAL BANKS FOR ELECTRI.SCHM(SPA) CONSORTIUM LOAN FROM COMM.BANK FOR ELECTRI. SCHEME LOANS FROM STATE GOVT. LOANS FROM GANGAJALI FUND TRUST, BHOPAL LOANS FROM PROVIDENT INVESTMENT CO. LTD., BOMBAY DEPOSITS FROM EX-EMPLOYEES SURPLUS OF CHIEF MINISTER'S RELIEF FUND DEPOSITS FROM MPVM ABHIYANTA SANGH BT REPAYMENT DUE ON LOAN UNDER CENT. SPONSERED SCHEME REPAYMENT DUE ON LOAN SECY/TRUSTE BH BPL REPAYMENT DUE ON LOAN FROM HDFC REPAYMENT DUE ON LOAN FROM HUDCO REPAYMENT DUE ON LOAN FROM PFC NEW DELHI REPAYMENT DUE TOWARDS AMT. RECD. FOR JALDHARA PROG REPAYMENT OF LOAN FROM IC.&I CORPN.OF INDIA REPAY. DUE ON DEPOSIT FROM SBI FOR SYSTEM IMPROV. REPAYMENT DUE ON LOAN FROM M/S. IREDA , NEW DELHI REPAYMENT DUE ON LOAN FROM M.P. STATE CO-OP. BANK REPAYMENT DUE ON LOAN FROM SIDBI REPAYMENT OF SURPLUS OF FLOOD RE4LIEF FUND REPAYMENT DUE ON DEPOSIT FROM AREA CLUB BHOPAL REPAY DUE ON DEPOSIT "WORKING CAPITAL DEMAND LOAN" INTEREST ACCRUED AND DUE BONDS DEBENTURES FOREIGN CURRENCYLOANS/CREDITS DEFERRED PAYMENT CREDIT IN RUPEES (IDBI) L.I.C. LOANS REPAYMENT OF ACCRUED INT. TO THE LIC HSG. FIN.LTD. A.R.D.C. LOANS R.E.C. LOANS NABARD LOANS LOANS FROM COMMERCIAL BANKS FOR ELECTRIF.SCHM(SPA) LOANS FROM STATE GOVT. LOANS FROM GANGAJALI FUND TRUST,BHOPAL LOANS FROM PROVIDENT INVESTMENT CO. LTD. BOMBAY DEPOSITS FROM EX-EMPLOYEES Confidential 133 of 153
As-Is Process
General Ledger
Group Code
51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52 52
Subgroup Code
270 271 272 273 274 275 276 278 279 280 281 283 284 285 286 287 288 587 0 100 110 170 200 210 250 270 290 300 310 350 400 500 501 502 600 601 602 603 604 605 606 607
Account Description
SURPLUS OF CHIEF MINISTERS RELIEF FUND DEPOSITS FROM MPVM ABHIYANTA SANGH B.T. INT. ACCRUED & DUE ON LOAN UNDER CENT. SPON.SCHEME INT. ACCRUED & DUE ON LOAN FROM SECY. B.BHAWAN BPL INTEREST ACCRUED & DUE ON LOAN HDFC INTEREST ACCRUED & DUE ON LOAN HUDCO INTEREST ACCRUED & DUE ON LOAN PFC NEW DELHI INTEREST DUE ON LOAN FROM I.C.& I CORPN.OF INDIA INTREST ACCURED AND DUE-LOAN(SBI) SYS.IMPROV. SCH. INT. ACCRUED AND DUE ON LOAN FROM M/S IREDA N-DEH. INTT. ACCURED & DUE ON LOAN FROM M.P. CO-OP. BANK INTEREST ACCRUED AND DUE ON LOAN FROM SIDBI INTT. ACCURED AND DUE ON LOAN FROM N.V.D.A. INT. ACCURED/DUE LOAN FROM ST.GOVT. FOR W.B.SCH. INTEREST ACCRUED ON LOAN FROM FLOOD RELIEF FUND INTEREST ACCRUED & DUE ON DEP. FROM AREA CLUB BPL INTT. ACCRUED & DUE "WORKING CAPITAL DEMAND LOAN" CAPITAL LIABILITIES (OTHER THAN STATE GOVT.LOANS) BONDS PUBLIC BONDS BOND SUBSCRIPTION MONEYS PENDING ALLOTMENT DEBENTURES RE DEBENTURES RE DEBENTURE-MATCHING CONTRIBUTION OTHER DEBENTURES DEBENTURE SUBSCRIPTION MONEYS PENDING ALLOTMENT FOREIGN CURRENCY LOANS/CREDITS FOREIGN CURRENCY LOANS FOREIGN CURRENCY DEFERRED CREDIT DEFERRED PAYMENT CREDIT IN RUPEE LOANS FROM LIFE INSURANCE CORPORATION LOANS FROM L.I.C. LOAN FROM THE L.I.C. HOUSING FINANCE LTD.JBP. LOANS FROM OTH.SOURCES AND DEPOSITS LOANS FROM GANGAJALI FUND BHOPAL PROVIDENT FUND INVESTMENT CO.,BOMBAY DEPOSITS OF SURPLUS OF CHIEF MINISTERS RELIEF FUND DEPOSITS FROM MPVM ABHIYANTA SANGH B.T LOAN RECEIVED UNDER CENT SPONSERED SCHEME LOAN FROM SECY/TRUSTEE BHARAT BHAWAN BPL LOAN FROM HDFC INDORE Confidential 134 of 153
As-Is Process
General Ledger
Group Code
52 52 52 52 52 52 52 52 52 52 52 52 53 53 53 53 53 53 53 53 53 53 53 53 54 54 54 54 54 54 54 55 55 55 55
Subgroup Code
608 609 610 611 612 613 614 615 616 617 618 619 0 150 200 300 310 320 400 500 510 600 610 620 0 100 200 300 400 500 600 0 100 110 120
Account Description
LOAN FROM HUDCO LOAN FROM POWER FINANCE CORPN. NEW DELHI LOAN FROM I.C. & I CORPORATION OF INDIA LOAN RECEIVED FROM SYSTEM IMPROVEMENT SCHEME LOAN FROM M/S R. E. D. A. NEW DELHI LOAN FROM M.P. STATE CO-OPERATIVE BANK INVESTMENT IN R E C COOPRATIVE SOCITY LOAN FROM SMALL INDUST.DEVP.BANK OF INDIA (SIDBI) LOAN FROM N.V.D.A. DEPOSIT OF SURPLUS OF FLOOD RELIEF FUND DEPOSIT FROM AREA CLUB BHOPAL C C.LIMIT FROM SBI "WORKING CAPITALDEMAND LOAN" LOANS AND FINANCIAL PARTICIPATION Y LONE FROM COMMERCIAL BANKS SPA SCHEME LOANS FROM AGRICULTURAL FINANCE CORP. LOANS FROM RURAL ELECTRIFICATION CORP. LOANS FROM RURAL ELECTRIFICATION CORP. INVENTORY LOANS LOANS FROM NABARD LOANS FROM COMM.BANKS FOR ELEC. SCH S.P.A CONSORTIUM LOAN FROM COMM.BANKS FOR ELEC. SCHEME FINANCIAL PARTICIPATION BY CONSUMERS FINANCIAL PARTICIPATION BY CONSUMERS-INTEREST BEAR FINANCIAL PARTICIPATION BY CONSUMER-INTEREST FREE FUNDS FROM STATE GOVT. STATE GOVT.LOANS UNDER SEC.60 OF ELEC.(SUPP)ACT 48 STATE GOVT.LOAN UNDER SEC.64 OF ELEC(SUPP) ACT1948 AMT.RECEIVED FROM STATE GOVT.FOR REPAYMENT GURANTE AMT.RECEIVED FROM STATE GOVT.FOR INTEREST GURANTEE LOAN GRANTED BY ST. GOVT. FOR WORLD BANK SCHEME STATE GOVT.LOAN REPAYABLE AFTER SPECIFIC PERIOD CONTRI.GRANTS & SUBSIDIES TOWARDS COST OF CAP.ASSE CONSUMERS CONTRIBUTION TOWARDS COST OF CAP.ASSE.LT DEPOSIT REC.FROM CONSUMERS AGAINST BURNT METER(LT) CONSUMERS CONTRIBUTION TOWARDS CAP. ASSET (HT) Confidential 135 of 153
As-Is Process
General Ledger
Group Code
55 55 55 55 55 55 55 56 56 56 56 56 56 56 56 56 56 56 56 56 56 56 57 57 57 57 57 57 57 58 58 58 58 58 58 58 58 58 61 61
Subgroup Code
200 205 206 207 300 301 302 0 100 200 300 400 410 450 500 600 610 620 630 640 650 660 0 100 110 120 130 140 150 0 100 110 120 200 210 220 221 222 0 100
Account Description
SUBSIDIES TOWARDS COST OF CAPITAL ASSETS SUBSIDY TOWARDS ASSETS JEEVANDHARA SUBSIDY TOWARDS JEEVANDHARA PROGRAMME SC SUBSIDY TOWARDS CAP. ASSET UNDER [ DEMAND 46 ] GRANTS TOWARDS COST OF CAPITAL ASSETS GRANT TOWARDS COST OF CAPITAL ASSETS - A.P.D.P. GRANT TOWARDS COST OF CAPITAL ASSETS - P.M.G.Y. GENERAL RESERVES GENERAL RESERVES CAPITAL RESERVES SINKING FUND FOR REPAYMENT OF BORROWINGS INVESTMENT ALLOWANCE RESERVE INVESTMENT ALLOWANCE RESERVE INVESTMENT ALLOWANCE RESERVE-UTILISED TARIFF RESERVE OTHER RESERVE RESERVE FOR MATERIALS COST VARIANCE EXCHANGE VARIANCE RESERVE RESERVE FOR TRANSIT INSURANCE LOSSES MATERIAL EQUP FIDELITY INSUR. RESERVE FOR LOSSES-CASH HANDLING STORAGE ERECTION INSUR. PROJ/EHT/SUBSTN/TRAN. PROPERTY INSURANCE RESERVE RESERVE FUNDS STAFF RESERVE FUNDS CONTRIBUTORY PROVIDENT FUND GENERAL PROVIDED FUND GRATUITY FUND STAFF PENSION FUND STAFF WELFARE FUND SURPLUS REVENUE ACCOUNT REVENUE ACCOUNT-TRANSFERED BY RAO REVENUE ACCOUNT-TRANSFERED BY H.Q. NET REVENUE & APPROPRIATION ACCOUNT NET REVENUE AND APPROPRIATION ACCOUNT APPRO. OF SURPLUS/CONTRI TO RESERVES/RESERVE FUNDS CONTRI.TO SINKING FUND FOR REPAYMENT OF BORROWINGS CONTRIBUTION TO GENERAL RESERVE REVENUE FROM SALE OF POWER REVENUE FROM SALE OF POWER-INTER STATE Confidential 136 of 153
As-Is Process
General Ledger
Group Code
61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61
Subgroup Code
101 102 104 105 106 108 112 113 114 115 116 130 200 201 205 206 207 210 220 230 240 241 242 243 244 245 249 250 251 257 260 261 262 263 264 265 267 269 270 271 272
Account Description
A P S E B (ANDHRA PRADESH) M.S.E.B.(MAHARASHTRA) O.S.E.B.(ORISSA) R.S.E.B.(RAJASTHAN STATE) U.P.S.E.B.(UTTAR PRADESH) REVENUE FOR SALE OF POWER FROM D V C REVENUE FOR SALE OF POWER FROM DELHI VIDYUT BOARD REVENUE FOR SALE OF POWER FROM GUJRAT S.E.B. REVENUE FOR SALE OF POWER FROM M.P.S.E.B. REVENUE FOR SALE OF POWER FROM OTHER S.E.BS. REVENUE FOR SALE OF POWER FROM SOUTHERN REGION EXP TEMPORARY 6 DOM.(L&F) & DOM.SMALL POWER & PVT.COLONY ST.LIGHT DOMESTIC & L & F FOR SINGLE POINT SC/ST HARIJAN BASTI STREET LIGHT CORESP TO 23.105 ONE BATTI CONNECTN.OTHER THAN SC/ST/JHUGGI JHOPADI REV.FROM SALE OF POWER ON AGR.PUMP UTTHAN YOJNA COMMERCIAL LIGH AND FANS COMMERCIAL SMALL POWER INDUSTRIAL MEDIUM & LOW VOLTAGE INDUSTRIAL POWER HT ENERGY CHARGE DEMAND CHARGES H.T. FUEL COST ADJUSTMENT CHARGES LOW POWER FACTOR CHARGES H.T. PERCENTAGE SURCHARGE AS PER BOARD'S NOTIFICATION OTHER CHARGES IF ANY (TO BE SPECIFIED) ADJUSTMENT TO PAST BILLING H.T. PUBLIC LIGHTING (L.T.) SINGAL BATTI CONNECTION INDUSTRIAL POWER HIGH TENSION ENERGY CHARGES DEMAND CHARGES FUEL COST ADJUSTMENT CHARGES LOW POWER FACTOR CHARGES PERCENTAGE SURCHARGE AS PER BOARD'S NOTIFICATION OTHER CHARGES IF ANY (TO BE SPECIFIED) IRRIGATION & AGRICULTURAL DEWATERING H.T / L.T. ADJUSTMENT TO PAST BILLING P W & W & SEW. & PUMPING (H.T. & L.T.) ENERGY CHRG P W & W & SEW. & PUMPING (H.T. & L.T.) DEMAND CHRG P W & W & SEW. & PUMPING (H.T. & L.T.) FCA CHRG Confidential 137 of 153
As-Is Process
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Group Code
61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 61 62 62 62 62 62
Subgroup Code
273 274 275 277 279 280 281 282 283 284 285 287 289 290 300 301 302 303 304 305 307 309 500 501 502 521 522 541 561 600 630 700 710 720 800 805 900 901 0 200 201 210 211
Account Description
P W & W SEW. PUMP. LPF CHARGES P W & W SEW. PUMP. %AGE SUR. AS PER BOARD'S ORDER P W & W SEW. P. OTHER CHARGES IF (TO BE SPECIFIED) PUBLIC WATERWORKS & SEWRAGE PUMPING H.T. / L.T. P W & W SEW. PUMP. ADJUSTMENT OF PAST BILLING ENERGY CHARGES SUPP. IN BULK H.T. DEMAND CHARGES SUPP. IN BULK H.T. F.C.A. ADJUSTMENT CHARGES SUPP. IN BULK H.T. LPF CHARGES PERCENTAGE SURCHAGES AS PER BOARD'S NOTIFICATION OTHER CHARGES IF (TO BE SPECIFIED) SUPPLIES IN BULK HIGH TENSION ADJUSTMENTS OF PART BILLING TRACTION TRAMWAY ENERGY CHARGES TRAC. RAIL. (H.T.& L.T.) DEMAND CHARGES TRAC. RAIL. (H.T.& L.T.) F.C.A. CHARGES TRAC. RAIL. (H.T.& L.T.) L.P.F.CHARGES TRAC. RAIL. (H.T.& L.T.) %AGE SUR AS PER BOARD TRAC. RAIL. (H.T.& L.T.) OTHER CHARGES TRACTION RAILWAYS HIGH TENSION/ LOW TENSION TRAC. RAIL. (H.T.& L.T.) ADJ. OF PAST BILLING ELECTRICITY DUTY AND OTHER STATE LEVIES ELECTRICITY DUTY RECOVERY - DOMESTIC ELECTRICITY DUTY RECOVERY - COMMERCIAL REBATE ON CEN.EXCISE DUTY ON SALE PF POWER AGR.CON OTHER STATE LEVIES RECOVERY ELECTRICITY DUTY PAYABLE (CONTRA) OTHER STATE LEVIES PAYABLE (CONTRA) METER RENT SERVICE LINE RENTAL TEMP RECOVERIES FOR THEFT OF POWER/MALPRACTICES RECOVERIES FOR THEFT OF POWER RECOVERIES FOR MALPRACTICES WHEELING CHARGES RECEIVABLE Welg.ch.for pwr.gen.by non-con.eng.sources MISCELLANEOUS CHARGES FROM CONSUMERS COMP.CHARGES FOR H T & L T CONSUMERS OTHER INCOME INCOME FROM LOANS,ADVANCES,INVESTMENTS ETC WRONG A/C GIVEN BY DEWAS DURING MANNUAL HOUSE BUILDING AND PLOT LOAN VEHICLE ADVANCE Confidential 138 of 153
As-Is Process
General Ledger
Group Code
62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62
Subgroup Code
212 213 219 220 221 222 231 232 233 240 250 260 265 270 280 285 300 310 321 322 323 330 340 341 350 351 360 361 363 364 365 369 370 400 600
Account Description
GRAIN ADVANCE INTEREST ON COMPUTER ADVANCE TEMPRORY 7 INCOME FROM INVESTMENTS INCOME FROM INVESTMENTS IN GOVT.SECURITIES INCOM.FROM INVEST.IN FORM OF FIX.DEPO.WITH BANK,CO INCOME FROM INVESTMENTS-SHARE CAP.IN MP LAND DEV INCOME FROM OTH.INVEST-SHARE CAP. IN REC-CO-OP.SOC INCOME FROM OTH.INVEST-SHARE CAP.IN CONSUM.COP.SOC INTEREST ON LOANS AND ADVANCES TO LICENCES DELAYED PAYMENT CHARGE FROM CONSUMER INT.&PENAL INT.ON ADV.TO SUPP/& SEC.TO CONT. PENALTY FOR UNAUTHO.SALE OF BDS MAT. ISSUED TO CON INT.FROM BANK OTH.THAN ON FIX DEP-INC-ON INV. INCOME FROM LOAN/ADVANCE TO GOVT. INTEREST ON ANNUITY DEPOSIT WITH LIC INCOME FROM TRADING PROFIT ON SALE OF ELE.PLANT MANUF.BY BOARD PROFIT ON SALE,HIRE,PURCHASE OR HIRE OF APPARATUS PROFIT ON SALE HIRE PURCHASE OR HIRE OF WIRING HIRE CHARGES OF MAT.GIVEN ON HIRE FROM CONTR/CONS PROFIT ON SALE OF STORES(PROFIT AFTER DEDUC.COST PROFIT ON SALE SCRAP(SALE PROCEED-IF NOT IN STOCK) WRONG A/C CODE OPERATED BY SAGAR - MANNUAL SALE OF STEAM(SALE PROCEEDS SINCE NO COST IS ASSGN SALE OF FLY ASH(SALE PROCEEDS SINCE NO COST IS ASS OTHER MISCELLANEOUS RECEIPTS FROM TRADING SALE OF R/A BILL FORM TO CON.& SALE OF TENDER FORM RENT OF T&P DURING CONSTRUCTION OTHER MISCLLANEOUS RECEIPTS IF ANY DURING CONTRUCT RECOVERY OF BAD WORKMANSHIP OTHER MISC. RECEIPTS RECOVER.FROM OUTSIDE AGEN.FOR CONSUL.SERV.RENDERED GAIN ON SALE OF FIXED ASSETS INCOME/FEES/COLLECTION AGAINST STAFF WELFARE ACTIV Confidential 139 of 153
As-Is Process
General Ledger
Group Code
62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 62 63 63 63 63 63 63 63 65
Subgroup Code
609 610 620 630 700 900 901 902 903 904 905 906 907 908 910 911 912 913 914 915 916 917 918 920 922 925 926 927 928 929 930 0 100 110 120 130 200 300 0
Account Description
P F C LONE N. DELHI FILM-SHOW COLLECTION FEES FROM LIBRARY MEMBERS RECOVERIES FOR TRANSPORT FACILITIES EXCESS FOUND ON PHYSICAL VERFICATION OF FUEL STOCK MISC. RECIEPTS GROUND RENT RECOVERY RENATAL FOR STAFF QUARTERS RENTAL FROM CONTRACTORS RENTAL FROM HOSPITAL WARDS WRONG A/C CODE OPERATED BY SAGAR - MANNUAL EXCESS FOUND ON PHYSICAL VERIFICATION OF MATERIAL EXCESS FOUND ON PHY.VERF. OF FIXED ASSETS LEASE RENT FROM UNEMPLOYED ENGG.S POLE FACTORY RENTAL FOR GUEST HOUSES RECOVERY FOR TRANSPORT & VEHICLE EXPENCES RECOVERY FOR VEH.CHG/TRUNK CALL FROM EMP/EX-EMP SUNDRY CREDIT BALANCE WRITTEN BACK REFUNDS FROM CUSTOMS AUTHORITY PORT TRUST REFUNDS MISCL. INCOME NOT PERTAINING TO REVENUE COMMISSION FOR COLLECTION OF ELECTRICITY DUTY WHEELING CHARGES RECEIVABLE DISCOUNTS RECEIVED REBATE IN INTEREST FOR TIMELY REPAYMENTS RECOVERY OF WATER CHARGES RECOV. OF SUP CHARGES FOR WORK DONE DEV. AG FREQUENCY LINKED ENERGY EXCH.GOA ELEC.BOARD. FREQUENCY LINKED ENERGY EXCH.GUJ.ELEC.BOARD FREQUENCY LINKED ENERGY EXCH.M.S.E.B. FREQUENCY LINKED ENERGY EXCH.DAMAN DIU ELEC BOARD FREQUENCY LINKED ENERGY EXCH.DADRA NAGAR HAVELI SUBSIDIES AND GRANTS REVENUE SUBSIDIES AND GRANTS RE SUBSIDIES GRANTS FOR RESEARCH AND DEVELOPEMENTEXPENCES S.DRS FOR SUBSIDY FOR SINGLE POINT CON SC/ST SUBSIDIES AGAINST LOSS ON ACCOUNT OF FLOOD,FIRE,CY AMORTISED CREDIT FOR CON.CONTRIB.CAPITAL SUSIDIES PRIOR PERIOD INCOME Confidential 140 of 153
As-Is Process
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Group Code
65 65 65 65 65 65 65 65 65 65 65 65 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70
Subgroup Code
100 110 120 130 200 400 500 600 700 800 900 999 0 100 101 102 103 104 105 106 107 109 110 111 112 113 114 115 116 117 153 202 206 300 400 405 500
Account Description
FUEL RELATED GAINS ON PRIOR PERIOD TRANSACTIONS COAL RELATED GAINS OF PRIOR PERIODS OIL RELATED GAINS OF PRIOR PERIODS GAS RELATED GAINS OF PRIOR PERIODS RECEIPTS FROM CONSU.RELATING TO PRIOR PERIODS INTEREST INCOME FOR PRIOR PERIODS EXCESS PROVISION FOR INCOME TAX IN PRIOR PERIODS EXCESS PROVISION FOR DEPRECIATION IN PRIOR PERIODS EXCESS PROVISION FOR INT.& FINANCE CHG.IN PRIOR PE OTH. EXCESS PROVISION IN PRIOR PERIODS OTH. INCOME RELATIONG TO PRIOR PERIODS OTHER INCOME PREVIOUS YEAR POWER PURCHASED ACCOUNT POWER PURCHASED ACCOUNT A.P.S.E.B M.S.E.B. N.T.P.C. O.S.E.B. R.S.E.B. U.P.S.E.B. POWER PURCHASED FROM N.F.LTD. GUNA POWER PURCHASED FROM BALCO POWER PURCHASED ACCNT-TRANSMISSION CHARGES TO PGCI POWER PURCHASE ACCOUNT FROM M/S K.A.P.P., SURAT POWER PURCHASED (ACCOUNT) FROM DELHI VIDYUT BOARD POWER PURCHASED (ACCOUNT) FROM GUJRAT S.E.B. POWER PURCHASED (ACCOUNT) FROM M.P.S.E.B. POWER PURCHASED (ACCOUNT) FROM OTHER S.E.BS. POWER PURCHASE(ACCOUNT) FROM SOUTHERN REGION IMPORT OF POWER POWER PURCAHSE FROM PSEB TEMPORARY 8 THERMAL GENERATION POWER PURCAHSE FROM CAPTIVE PLANTS WRITE OFF OF COST OFM ACQR.RIGHTS TO REC.POWER FRO WHEELING CHARGES PAYABLE FREQUENCY LINKED ENERGY, ENERGY CHARGES/INCENTIVE POWER PURCHASED (PENDING ADJUSTMENTS) Confidential 141 of 153
As-Is Process
General Ledger
Group Code
70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 71 71 71 71 71 71 71 71 71 71 71 71 71 71 71 71 71 71 71 71 71 71 71 71 71
Subgroup Code
501 502 503 504 505 506 509 510 511 516 602 612 613 614 615 0 100 110 120 121 130 140 200 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 230 231
Account Description
A.P.S.E.B M.S.E.B. N.T.P.C. O.S.E.B. R.S.E.B U.P.S.E.B. BALCO KORBA P.G.C.I.L. K.A.P.P.SURAT POWER PURCHASE FROM BSESL,. BOMBAY MAHARASTRA STATE ELEC.BOARD(FLEE) GOA ELEC.BOARD(FLEE) GUJRAT ELEC.BOARD(FLEE) DAMAN DIU DAMAN ELEC.BOARD(FLEE) DADRA NAGAR HAVELI SILWARA(FLEE) COST OF GENERATION OF POWER FUEL CONSUMPTION COST OF COAL CONSUMED-STEAMPOWER GENERATION COST OF OIL CONSUMED-STEAM POWER GENER.-FURNAC OIL COST OF HSD/LDO CONSUMED -STEAM POWER GENERATION COST OF GAS CONSUMED -STEAM POWER GENERATION COST OF GAS CONSUMED-INTERNAL COMBUSTION FUEL RELATED COSTS COAL RELATED COSTS COAL HANDLING CONTRACT CHARGES DEMURRAGE ON COAL WAGONS SIDING CHARGES PENALTIES FOR OVERLOADING COMMISSION TO AGENTS PAYMENTS TO RAILWAY STAFF POSTED AT THER.POWER STN COAL STOCK MAINTENANCE COSTS COAL CONVEYER AND CRUSHER OTHER COAL RELATED COSTS LOCOMOTIVES AND WAGONS OIL HANDLING CONTRACT CHARGES DEMURRAGE ON OIL TANKERS SIDING CHARGES FOR OIL RECEIPTS ENTRY TAX PAID BY THE BOARD GAS RELATED COST GAS STN/PIPELINE MAINTENANCE CHARG.PAID TO GAS Confidential 142 of 153
As-Is Process
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Group Code
71 71 71 71 71 71 71 71 71 71 71 71 71 71 71 71 72 72 72 72 72 72 72 72 72 72 72 72 74 74 74 74 74 74 74 74 74 74
Subgroup Code
232 300 400 410 420 421 500 505 600 700 800 801 811 821 900 998 0 100 101 102 131 132 141 200 210 220 300 998 0 100 101 102 103 104 105 106 107 108
Account Description
SUP GAS METER TESTING CHARGES FREIGHT VARIANCE ON COAL RECEIPTS STOCK SHORTAGES ON PHY. VERIFICA.OF FUEL STOCKS STK.SHORTAGES ON PHY.VERIFICA.OF COAL STOCK STK.SHORTAG.ON PHY.VER.OF OIL STOCK-FURNACE OIL STK.SHORTAGES ON PHY.VERIFICA.OF HSD/LDO COST OF WATER CHEMICAL USED IN THE POWER HOUSES. LUBRICANTS AND CONSUMABLE STORES STATION SUPPLIES EXCISE DUTY ON GENERATION/ELECTRICITY DUTY/CESS POWER HOUSE ELECT.DUTY ON AUXILIARY CONSUMPTION POWER HOUSE CESS ON AUXILIARY CONSUMPTION POWER HOUSE EXCISE DUTY ON AUXILIARY CONSUMPTION CAPATALISATION OF COST GEN. OF POWER DUR.TRIAL STG OTHER CREDITS TO THE COST OF GENERATION(CREDIT)A/C FUEL RELATED LOSSES TOTAL TRANSIT LOSS-COAL TRANSIT LOSS I COAL TRANSIT LOSS II-COAL TRANSIT LOSS OF OIL-FURNACE TRANSIT LOSS OF OIL HSD/LDO LOSS ON SHORT RECEIPTS OF GAS LOSS ON SHORT SETTLEMENT OF CLAIMS FOR FUEL DIFF.ON SETTLEMENT OF RAILWAY CLAIMS FOR COAL DIFF.ON SETTLEMENT OF RAILWAY CLAIMS FOR OIL DIFFERENCE IN GRADE OF COAL OTHER CREDITS TO FUEL RELATED LOSSES(CREDIT) A/C REPAIRS AND MAINTENANCE REPAIRS & MAINTENANCE TO PLANT MACHINERY REP.& MAINT.FOR SWITCHGEAR INCL. CABLE CONNECTION R&M BOIL.STEAMPIPE & ANCIL.EQP.INCL.PLANT FOUNDN. R&M FOR ENG.TUR.GEN.ZZ7 ANCIL.EQP.INCL.PLANT FOUND REP.& MAINT FOR OTH.MISC.PLANTS & EQUIPMENTS R&M OTH.COOL SYS COMPRI.COOL TOWER & CIR.WATER SYS REP.& MAINT.OF COAL HANDLING PLANT & EQUIPMENTS REP.& MAINT. OF ASH HANDLING PLANT REP.& MAINT. OF INSTRUMENTATION AND CONTROLS Confidential 143 of 153
As-Is Process
General Ledger
Group Code
74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74
Subgroup Code
110 120 130 140 150 160 180 181 182 190 199 200 201 210 220 230 240 250 260 270 300 301 302 305 310 400 401 411 421 431 441 500 501 510 520 525 530 535 540 545 550
Account Description
REP.& MAINT FOR EQUIP.IN 400 KV SUB-STATION REP.& MAINT.FOR EQUIP. IN 220 KV SUB-STATION REP. & MAINT FOR EQUIP. IN132 KV SUB-STATION REP. & MAINT. FOR EQUIP. IN 66 KV SUB-STATION REP.& MAINT. FOR EQUIP. FOR 33 KV SUB-STATION REP. & MAINT. FOR EQUIP. IN 11 KV SUB STATION RENEWALS OF LAMPS AND FITTINGS REP.& MAINT FOR COMMUNICATION EQUIPMENTS REP. & MAINT FOR TESTING EQUIPMENTS R & M UNDER SPECIALLY SANCTIONED SCHEMES REPAIRS & MAINTANACE R & M FOR BUILDINGS REP. & MAINT TO BUILDING CONTAINING GENE. EQUIP. REP. & MAINT. TO 400 KV SUB-STATION REP. & MAINT. TO 220 KV SUB-STATION REP. & MAINT. TO 132 KV SUB-STATION R & M MAINT TO 66 KV SUB STATION REP. & MAINT. TO 33 KV SUB-STATION REP. & MAINT TO 11 KV SUB-STATION REP. & MAINT. TO OTHER BUILDINGS REPAIRS AND MAINTENANCE TO CIVIL WORKS REP.& MAINT OF ASH DAM IN THERMAL POWER STATIONS. CONSTN.WIDENING & UP-GRADATION OF SARNI-DAMUA ROAD REP.& MAINTENANCE TO RAILWAY SIDING. REP. MAINT. OF GARDENS INCLU.TREE PLANTATIONS REP. & MAINT. TO HYDRULIC WORKS R&M DAMS,SPILLWAY,WEIRS,CANALS,RCC FLUM,SYPHONS R&M WAT.WHEEL,GEN.& ANC.EQP.INCL.PLANT FOUNDATION REP.& MAINT.TO MISC.POWER PLANT EQUIPMENTS R&M REIN.CON.STEEL PIPELINE SUR TANK GATES HYD.VLV REP. & MAINT.TO SWITCHGEAR INCL. CABLE CONNECTION REPAIRS & MAINTENANCE LINES.CABLE NETWORK ETC. REP.& MAINT.TO LINES CABLE NETWORK ETC- 400 KV REP.& MAINT. TO LINES CABLE NETWORK ETC.-220 KV REP. & MAINT.TO LINES CABLE NETWORK ETC.-132 KV REP.& MAINT. TO SERVICEW LINES - 132 KV REP.& MAINT. TO LINES CABLE NETWORK ETC - 66 KV REP & MAINT. TO SERVICE LINES -66 KV REP.& MAINT. TO LINES CABLE NETWORK ETC.- 33 KV REP. & MAINT. TO SERVICE LINES - 33 KV R & M TO LINE CABLE NETWORK 11 KV Confidential 144 of 153
As-Is Process
General Ledger
Group Code
74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 74 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75
Subgroup Code
555 560 565 570 580 585 586 587 600 610 630 650 660 700 800 805 840 900 998 999 0 100 200 300 400 401 402 403 404 405 406 407 408 409 445 500 505 510 515 520 600
Account Description
REP.& MAINT. TO SERVICE LINES - 11 KV REP. & MAINT.TO LINES CABLE NETWORK ETC.- 04 KV REP.& MAINT. TO SERVICE LINES FROM POWER HOUSE REP.& MAINT. TO LINES CABLE NETWORK ETC-PULIC LIGH R&M TO UND.GRD. CABLES & DEV.INCL.JT.& DISC BOXES REP. & MAINT. TO CABLE DUCT SYSTEM REP. & MAINT. H.V. METERING EQUIP. REP. & MAINT OF M.V. AND L.V. METERING EQUIPMENTS REPAIRS AND MAINTENANCE TO VEHICLES REP. & MAINT TO TRUCKS,TEMPOSM,& TREKKERS REP.& MAINT. TO BUSES/MINI BUSES REP. & MAINT. TO JEEPS AND MOTOR CARS RE. & MAINT. TO OTHER VEHICLES REPAIRS & MAINTENANCE TO FURNITURE & FIXTURES REPAIRS & MAINTENANCE TO OFFICE EQUIPMENTS REPAIRS AND MAINTENANCE TO COMPUTER TEMP. SHRI G.P.MISHRA 20.1.93 STATION SUPPLIES-DISTRIBUTION & TRANSMISSION OTHER CREDITS TO REPAIRS AND MAINT.CHARGES(CR) A/C REP.& MAINT.CHARGES,CHARGEABLE TO CAP.WORKS CREDIT EMPLOYEES COSTS SALARIES OVERTIME DEARNESS ALLOWANCE OTHER NALLOWANCES CITY COMPENSATORY ALLOWANCE COMPENSATORY ALLOWANCE HOUSE RENT REIMBURSEMENT KIT ALLOWANCE WASHING ALLOWANCE OTHER ALLOWANCE-SETTLEMENT PROJECT ETC. NIGHT ALLOWANCE RISK/HEAVY DUTY ALLOWANCE MEDICAL ALLOWANCE CONVEYANCE ALLOWANCE PROVISION FOR ANNUITY SCHEME-ADDL. FAMILY PENSION BONUS PAYMENT OF BONUS TO THE BOARD'S EMPLOYEES PAYMT OF GEN. INCENTIVE SCHEME TH/HYDEL PR STN EX-GRATIA EXPDT ON PRODUCTIVITY INCENTIVE OTHER STAFF COSTS Confidential 145 of 153
As-Is Process
General Ledger
Group Code
75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 75 76 76 76 76 76 76 76
Subgroup Code
611 612 613 617 618 629 650 660 670 700 710 720 730 740 745 750 760 765 770 775 800 810 820 830 840 850 860 870 880 881 884 886 900 998 0 100 101 102 103 104 105
Account Description
MEDICAL EXPENCE REIMBURSMENT LEAVE TRAVEL ASSISTANCE & HOME TOWN TRAVEL CONCESS TUTION FEE REIMBURSEMENT EARNED LEAVE ENCASHMENT COMPENSATORY OFF ENCASHMENT TO OFFICERS & OFFICIAL PAYMENT UNDER WORKMEN'S COMPENSATION ACT EXPENDITURE TO ESIC SUPPLY OF FREE ELECTRICITY TO EMPLOYEES PAYMENT OF INTERIM RELIEF AND ADDITIONAL PAY STAFF WELFARE EXPENCES MEDICAL EXPENCE CANTEEN EXPENCES EDUCATION EXPENCES UNIFORM & LIVERY EXPENCES ANNUITY PAYMENT FOR ADDITIONAL FAMILY PENSION RECREATION EXPENCES OTHER WELFARE EXPENCES TRAINING EXPENCES PUBLIC RELATIONS-PUBLICATIONS BOARD'S SHARE TO MP SHRAM KALYAN NIDHI TERMINALS BENEFITS TERMINAL BENEFITS (PF) BOARD'S CONTRIBUTION TERMINAL BENEFITS (FPS) BOARD'S CONTRIBUTION TER.BEN.(SUPERANU)BD'S CONTRI.CAPLISD VAL.BDS SHAR TERMINAL BENEFITS (GRATUITY) PROVIDENT FUND INSPECTION AND AUDIT CHARGES TERMINAL BENEFITS NON-CONTRIBUTORY G.T.I.S. 100% PENSION PAYMENTS TERMINAL BENEFIT G.T.I.S. 40% CONTRIBUTION TERMINAL BENIFITS OTHER TERMINAL BENIFITS UNDER ANNUITY SCHEME FREE ELECTRICITY TO THE RETIRED EMPLOYEES. EMPLOYEES COSTS CHARGED TO CAPITAL WORKS (CREDIT) OTHER CREDITS TO THE EMPLOYEE COST (CREDIT) A/C ADMINISTRATION AND GENERAL EXPENCES ADMINISTRATION EXPENCES RENT (INCLUDING LEASE RENTALS) RATES & TAXES LEASE RENT PAYABLE TO LESSOR INSURANCE ON FIXED ASSETS INSURANCE ON STOCKS Confidential 146 of 153
As-Is Process
General Ledger
Group Code
76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76
Subgroup Code
106 107 109 110 111 112 113 120 121 122 123 124 125 126 127 128 130 131 132 133 134 136 138 139 140 151 152 153 154 155 156 157 158 159 160 161 162 165 180 190
Account Description
INSURANCE ON ASSETS UNDER CONSTRUCTION INSRNCE PREMIUM ON INS. POLICY FOR BOARD'S MONEY REVENUE STAMP EXPENCES ACCOUNT COMMUNICATION TELEPHONE TRUNK CALLS AND TELEPHONE RENT POSTAGE & TELEGRAM TELEX CHARGES PROFESSIONAL CHARGES LEGAL CHARGES AUDIT FEES CONSULTANCY CHARGES TECHNICAL FEES OTH.PROFESSIONAL CHARGES INCLU. COMM. ON AUCTION CONSULTING ENGG.REMUN.(CAPLISD-AT YEAR END) PROFESSIONAL CHARGE ON SEC ARRANGEMENT BY AGENCIES LEASE MANAGEMENT FEE PAID TO LEASE COMPS CONVEYANCE AND TRAVELLING CONVEYANCE EXPENCES TRAVELLING EXPENCES TRAVELLING ALLOWANCES TO EMPLOYEES TRAVELLING & OTHER ALLOWANCES TO MEMBERS VEHICLE RUNNING EXPENCES-PETROL & OIL(OTH.TH.TRUCK VECHICLE LICENCE AND REGISTRATION FEES INCENTIVE/AWARDS TO EMP/OFFICER FOR OUTSTAND. WORK VEHICLE HIRING EXP. FOR OTHER THAN TRUCKS/DEL.VAN FEES & SUBSCRIPTION BOOKS AND PERIODICALSD PRINTING AND STATIONERY STATIONERY AND CONSUMABLES FOR E.D.P. ADVERTISMENT EXPENCES EXHIBITION & DEMONSTRATION DONATIONS/CONTRIBUTIONS ELECTRICITY CHARGES (OFFICES) MERCHANDISING SERVICING & CONTRACT WORK WATER CHARGES L.T. METER TESTING/READING ON CONTRACT ENTERTAINMENT HOT WEATHER ESTABLISHMENTS INCENTIVE/ACCORD TO EMP./OFF FOR OUTSTDG.WORKS(DR) MISCELLANEOUS EXPENCES Confidential 147 of 153
As-Is Process
General Ledger
Group Code
76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 76 77 77 77 77 77 77 77 77 77 77 77 77 77 77
Subgroup Code
191 192 193 194 195 196 200 210 220 221 230 240 250 260 270 281 282 283 610 650 660 800 881 883 900 998 0 110 120 130 140 150 160 170 180 190 210 220 230 240
Account Description
STATE ELECT.COUNCIL'S EXP.& LOCAL ADVIS.COMM. EXP. CONTRIBUTION U/S 24 EXPENCES ON WESTERN REGIONAL ELECTRICITY BOARD COMPENSATION PAYABLE TO CONSUMERS UNDER H.T AGREE. EXPENCES ON DATA PROCESSING CHAR BY PVT. PARTIES TRAINNING UNDER TRISOM PROGRAM MATERIALS RELATED EXPENCES FREIGHT ON CAPITAL EQUIPMENT OTHER FREIGHT TEMP. SHRI G.P.MISHRA 20.1.93 TRANSIT INSURANCE VEHICLE RUNNING EXPENCES-TRUCKS/DELIVERY VANS OCTROI ADVTS. OF TENDERS,NOTICES & OTH PURCHAS.RELATED AD INCIDENTAL STORES EXPENCES FEBRICATION CHARGES FABRICATION CHARGES ABSORBED IN COST OF FABR.(CRE) VEHICEL HIRING EXP. FOR TRUCKS/DELIVERY VAN
HEAD QUARTER OVER HEAD. MATERIAL ISSUED TO FABRICATORS TEMPORARY 10 ADMINISTRATION & GEN.EXPEN.CHARGED TO CAP.WORKS OTHER CREDIT TO THE ADMN. AND GENERAL EXPEN(CR)A/C DEPRECIATION & OTH.COSTS RELATING TO FIXED ASSETS AMORTISATION OF LEASEHOLD ASSETS DEPRECIATION ON BUILDING DEPRECIATION ON HYDRAULIC WORKS DEPRECIATION ON OTHER CIVIL WORKS DEPRECIATION ON PLANT AND MACHINERY DEPRECIATION ON LINE AND CABLE NETWORK ETC. DEPRECIATION ON VEHICLES DEPRECIATION ON FURNITURE AND FIXTURES DEPRECIATION ON OFFICE EQUIPMENT DEP.ON CAP. EXP.RES ASSET NOT OF BOARD DEPRECIATION ON SPARE UNITS/SERVISE UNITS DEPRECIATION ON CAP.SPARES AT GENERATING STATIONS DEPRECIATION ON CONSTRUCTION FACILITIE (FOR ALL) Confidential 148 of 153
As-Is Process
General Ledger
Group Code
77 77 77 77 77 77 77 77 77 77 77 77 77 77 77 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78
Subgroup Code
250 290 500 510 520 530 540 550 600 610 700 710 720 730 900 0 100 120 150 200 210 250 300 350 400 450 500 510 515 516 520 525 530 535 540 545 546 550 551
Account Description
DEP.ON ASSETS TAKEN OVER FROM LICEN.PEND.FINAL VAL LEASE RENTAL AMORTISATION OF LOSS ON SALE ASSETS ASSET DECOMMISSIONING COSTS SITE RESTORATION COSTS BUILDING/CIVIL WORKS DEMOLITION COSTS GENERATING PLANT DECOMMISSIONING COSTS TRANSMISSION LINES/SUB-STATION DECOMMISSION. COSTS OTHER DECOMMISSIONING COSTS SMALL AND LOW VALUE ITEMS WRITTEN OFF SMALL AND LOW VALUE ITEM WRITTEN OFF LOSSES RELATING TO FIXED ASSETS WRITTEN DOWN VALUE OF ASSETS SCRAPPED WRITE-OFF OF DEFICIT.OF FIX.ASSET(PHY.VER) LOSS ON SALE OF FIXED ASSETS DEPRECIATION & RELATED COSTS CHARGED TO CAP.WORKS INTEREST & OTHER FINANCE CHARGES INTEREST ON STATE GOVT. LOANS INTT.ON ST.GOVT.LOAN FOR WORLD BANK AIDED SCHEMES PENAL INTEREST ON STATE GOVT. LOAN INTEREST ON BONDS INTEREST EXPENSES PENAL INTEREST ON BONDS INTEREST ON DEBENTURES PENAL INTEREST ON DEBENTURES INTEREST ON FOREIGN CURRENCY LOANS AND CREDITS PENAL INTEREST ON FOREIGN CURRENCY LOANS & CREDITS INTEREST ON OTHER LOANS/DEFERRED CREDITS(IN RUPEE) DEFERRED PAYMENT CREDIT IN RUPEE(IDBI) L.I.C. LOANS REPAYMENT OF INT. TO THE LIC HOUSING FIN. LTD. A.R.D.C. LOANS R.E.C. LOANS NABARD LOANS LOANS FROM COMM.BANKS FOR ELECTRI. SCHMS.(SPA) LOANS FROM GANGAJALI TRUST BHOPAL LOANS FROM PROVIDENT INVESTMENT CO.LTD.,BOMBAY DEPOSITS FROM EX-EMPLOYEES SURPLUS OF CHIEF MINISTER'S RELIEF FUND DEPOSIT FROM MPVM ABHIYANTA SANGH B.T. Confidential 149 of 153
As-Is Process
General Ledger
Group Code
78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78
Subgroup Code
552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 590 591 592 593 594 595 596 597 598 599 600 700 800 820 835 840 841 842 850 851 852 853 855 860
Account Description
INTEREST ON LOAN UNDER CENTRALY SPONS. SCHEME INT. ON LOAN FROM SECY./TRUSTEE BHARAT BHAWAN BPL INTEREST ON LOAN FROM HDFC INDORE INTEREST ON LOAN FROM HUDCO INTEREST ON LOAN FROM PFC NEW DELHI INTEREST ON UNUTILISED AMOUNT OF JALDHARA PROGRAMM INTEREST PAYMENT ON LOAN FROM IC&I CORPN.OF INDIA PAYMENT OF INT. ON LOAN FROM SBI- SYS. IMPROVEMENT INTERST ON LOAN FROM I.R.E.D.A NEW DELHI PAYMENT OF INTT. ON LOAN FROM M.P. CO-OP. BANK INT ON DEPOSITS FROM M P RAJYA SEH. GRAMIN VIDYUT PAYMENT OF INTEREST ON LOAN FROM SIDBI INTT. AND OTHER CHARGES FROM N.V.D.A. PAYMENT OF INTEREST ON DEP. FROM AREA CLUB BHOPAL PAY INTT.ON DEPOSIT "WORKING CAPITAL DEMAND LOAN" PENAL INT. ON CAPITAL LIB. DEFERRED PAYMENT ORDER PENAL INTEREST L.I.C LOANS A.R.D.C. LOANS R.E.C. LOANS NABARD LOANS LOANS FORM COMM.BANK FOR ELECTRI.SCHMS.(SPA) LOANS FROM GANGAJALI TRUST BHOPAL LOANS FROM PROVIDENT INVESTMENT CO.LTD.BOMBAY DEPOSITS FROM EX-EMPLOYEES SURPLUS OF CHIEF MINISTERS RELIEF FUND INTEREST TO CONSUMERS FOR CASH DEPOSITS(HT LT) INTEREST ON BORROWINGS FOR WORKING CAPITAL OTHER INTEREST & FINANCE CHARGE DISCOUNT TO CONSUMERS FOR TIMELY PAYMENT OF BILLS TEMPORARY 12 INTEREST TO SUPPLIERS/CONTRACTORS INTEREST TO SUPPLIERS/CONTRACTORS - CAPITAL INTEREST TO SUPPLIERS/CONTRACTORS - O&M INTEREST ON FD'S INTEREST ON CONTRIBUTORY PROVIDENT FUND INTEREST ON GENERAL PROVIDENT FUND INTEREST IN SECURITY DEPOSITS FROM STAFF INTEREST ON OTH.INT GTIS 40% TO BE PAID BY BD COST OF RAISING FINANCE Confidential 150 of 153
As-Is Process
General Ledger
Group Code
78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 78 79 79 79 79 79 79 79 79 79 79 79 79 79 79 79 79 79 79 79
Subgroup Code
861 862 863 864 865 866 867 869 870 871 873 880 881 882 883 884 885 886 890 900 0 100 110 120 200 210 300 319 329 349 399 400 410 420 430 460 470 480 500
Account Description
STAMP DUTY LEGAL CHARGES ADVERTISMENTS SERVICE FEES CREDIT FEES COMMITMENT CHARGES PROCESSING CHARGES FOR RAISING FINANCE LEASE MGN. FEE UNDER SALE & LEASEBACK DISCOUNTS/REDEMPTION PREMIUM ON BONDS/DEBENTURES DISCOUNTS ON BOND/DEBENTURES REDEMPTION PREMIUM ON BONDS/DEBENTURES OTHER CHARGES BANK CHARGES BANK COMMISSION FOR COLLECTION FROM CONSUMERS OTHER BANK CHARGES-FOR RETIRING DOCUMENTS GURANTEE CHARGES PENALTY CHARGES OF DELAYED PAYMENT PENALTY CHAR.FOR DELAYED PAYMENT OF POWER PURCHASE INTEREST ON PAY.BY STATE GOVT.UNDER GURANTEES CAPITALISATION OF INT.ON FUNDS USED DURING CONS(CR OTHER DEBITS TO REVENUE ACCOUNT MATERIALS COST VARIANCE MATERIALS COST VARIANCE-CAPITAL MATERIALS COST VARIANCE - O&M RESEARCH & DEVELOPMENT EXPENCES R & D EXPENCES COST OF TRADING & MANUFACTURING ACTIVITIES COST OF TRADING & MANUFATURING FOR M.T.R.U. COST OF TRADING & MANUFACTURING FOR M.R.U. COST OF TRADING & MANUFATURING FOR P.C.C. POLES COST OF TRADING & MANUFAC. FOR FABRICATION WORKSHP BAD & DOUBTFUL DEBTS WRITTEN OFF/PROVIDED FOR BAD DEBTS WRITTEN-OFF FROM CONSUMERS BAD DEBTS WRITTEN-OFF-ADVANCES TO SUP/CON BAD DEBTS WRITTEN-OFF OTHERS BAD & DOUBTFUL DEBTS PROVIDED FOR-DUES FORM CONS. BAD & DOUBT.DEBTS PROVIDED FOR ADV.TO SUPP/CONTRA. BAD & DOUBTFUL DEBTS PROVIDED FOR -OTHERS MISCELLANEOUS LOSSES AND WRITE-OFFS Confidential 151 of 153
As-Is Process
General Ledger
Group Code
79 79 79 79 79 79 79 79 79 79 79 79 79 79 79 79 79 79 79 79 79 79 79 81 81 83 83 83 83 83 83 83 83 83 83 83 83 83 83 83
Subgroup Code
510 511 512 520 530 531 532 560 561 570 571 572 573 574 700 710 720 730 800 881 882 883 884 0 100 0 100 200 210 220 230 300 400 500 600 700 800 810 820 840
Account Description
SHORTAGES ON PHYSICAL VERIFICATION OF STOCKS LOSS OF MATERIALS BY PILFERAGE ETC. LOSS OF MATERIALS WHEN CLAIM REJECTED/WAIVED OFF LOSS OF CASH WRITTEN-OFF COMPENSATION FOR INJURIES,DEATH & DAMAGES-STAFF COMPENSATION FOR INJURIES,DEATH & DAMAGEOUTSIDERS INFRUCTUOUS CAPITAL EXPENDITURE WRITTEN-OFF LOLSS ON OBSOLESCENCE OF FIXED ASSET LOSS ON OBSOLESCENCE OF STORES (STOCK) LOSS ON EXCHANGE RATE VARIATION SUNDRY DEBIT BALANCE WRITTEN-OFF LOSS ON SALE OF SCRAP LOSS ON SALE OF STORES WRITE OFF OF OUT. RECOV.ACC.OF HBA OF DEC.EMPLOYES SUNDRY DEBITS INTANGIBLE ASSETS WRITTEN-OFF WRITE-OFF DEFERRED REVENUE EXPENDITURE PROVISION FOR CONTIGENCIES LOSSES ON ACCOUNT OF FLOOD,CYCLONE,FIRE,ETC. LOSS TO FIXED ASSETS ACCOUNT FLOOD,CYCLONE,FIRE LOSS TO STOCKS ON ACCOUNT OF FLOODS,CYCLONE,FIRE LOSS TO ASSET UND.CONST.(FLOOD,CYCLONE,FIRE) LOSS WRITE-OFF CONS IN ARES AFF.FLOOD,CYN,FIRE PROVISION FOR INCOME TAX FOR THE YEAR PROVISION FOR INCOME-TAX FOR THE YEAR PRIOR PERIOD EXPENCES SHORT PROVISION FOR POWER PURCHASED IN PREVIOUS YR FUEL RELATED LOSSES & EXPENCES RELATING TO PREV.YR COAL RELATED EXPENCE/LOSSES OF PREVIOUS YEAR OIL RELATED EXPENNCE/LOSSES OF PREVIOUS YEAR GAS RELATED EXPENCE/LOSSES OF PREVIOUS YEARS OPERATING EXPENCES PREVIOUS YEAR EXCISE DUTY ON GENARATION RELATING TO PREV. YEARS EMPLOYEES COSTS RELATING TO PREVIOUSYEARS DERECIATION UNDERPROVIDED IN PREVIOUS YEARS INTEREST & OTH.FINANCE CHARGES RELATING TO PREV.YR OTHER CHARGES RELATING TO PREVIOUS YEARS SHORT PROVISION FOR INCOME-TAX PREVIOUS YEARS ADMINISTRATIVE EXPENCE-PREVIOUS YESR *MATERIALS RELATED EXPENCES-PREVIOUS YEARS Confidential 152 of 153
As-Is Process
General Ledger
Group Code
83 88 88 88 88 91 91 91 91 91 91 91 91 91 91 91 91 91 91 91 91 91 91 91 91 91 91 91 92 92 92 92 92 92 92 92 92
Subgroup Code
850 0 777 888 999 0 100 101 111 121 131 141 151 161 171 200 201 202 203 204 205 206 207 208 300 301 400 401 0 100 200 201 202 205 300 400 500
Account Description
PROV.FOR BAD & DBTFL DEBTS FROM CONSM TO PRV.YEARS SUSPENCE DUMMY ACCOUNT CODE FOR STORE TRANSACTIONS DUMMY ACCOUNT CODE DUMMY COSTS & REVENUE AT TRIAL STAGE DEBIT ACCOUNTS FOR COSTS AT TRIAL STAGE FUEL COSTS AT TRIAL STAGE DEBIT ACCOUNT OPERATING COSTS AT TRIAL STAGE-DEBIT ACCOUNT REPAIR & MAINT DEBIT A/C EMPLOYER COST ADM. & GEN. EXP. DR A/C DEPRECIATION & OTH COST RELATED TO FIX.ASSET DR AC INTEREST & OTH FINANCE CH. DR A/C OTHER DR A/C MEMORANDUM CREDIT ACCOUNTS FOR THE DEBITS OF COSTS MEMORANDUM CREDIT ACCTS.FOR THE DEBITS IN ABO.ACCT OPERATING COST AT TRIAL STAGE CR. A/C RE. & MAINT. CR. A/C EMPLOYER COST CR. A/C ADM. & GEN. EXP. CR. A/C DEPRE.& OTH COST RELATED TO FIXED ASSETS CR. A/C INTEREST & OTH FINANCE CHARGES CR. A/C OTHER CR. A/C CREDIT ACCOUNTS FOR REVENUE AT TRIAL STAGE CREDIT ACCOUNT FOR REVENUE AT TRIAL STAGE MEMORANDUM DEBIT ACCOUNTS FOR CREDIT OF REVENUE MEMORAN.DEDIT A/C FOR THE CREDITS IN ABO.REVEN.A/C MEMORAN.A/C'S FOR REC.NO.OF UNITS OF POW.PUR.GEN. TOTAL UNITS ACCOUNT UNITS GENERATED ACCOUNT THERMAL HYDEL GAS TURBINE AUXILARY CONSUMPTION ACCOUNT UNITS PURCHASED ACCOUNTS UNITS SOLD ACCOUNT
Confidential
153 of 153

Blueprint - FI-GL V1.0 Final - Reviewed

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Blueprint - FI-GL V1.0 Final - Reviewed

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Chhattisgarh State Electricity Board SAP Implementation

As-Is Process Document

3.0 ORGANIZATION STRUCTURE ..............................11 4.0 EXPENSES ACCOUNTING....................................12

5.0 PERSONNEL ACCOUNTING ..................................20

8.0 CASH & BANK PROCESSES...................................40

9.0 BANK RECONCILIATION.....................................58

10.0 ACCOUNTING FOR TDS.....................................64

TDS on Payment to Vendors (Contractors / Sub-contractors). . .64 TDS on Payment to Employees......................................67

11.0 PERIOD END ACTIVITIES..................................71

APPENDIX: CHART OF ACCOUNTS..............................83

2.0 SYMBOLS USED IN PROCESS MAP

DocumentTelegraphic Fund Transfer

3.0 Organization Structure

E.D (F&A) Director (F&A) 4 Jt.Director 4 Dy.Director 4 Account Officer

1 SR.AO-RYP 1 SR.AO-BSP 1SR.AO-DURG 1 SR.AO-KE 1 SR.AO-KW 1 SR.AO-JDP 1 SR.AO-RNG 1 SR.AO.AMP 1 SR.AO.CAU

1 AO-RYP 1 AO-BSP 1AO-DURG 1 AO-KE 1 AO-KW 1 AO-JDP 1 AO-RNG 1 AO-AMP 1 AO-CAU

4.0 Expenses Accounting

Payment to Contractor / Sub-Contractor

A Petty Cash Voucher is prepared by the concerned division

RAO- Bill Section

rectification is made in the Petty Cash Voucher

When payments are made from RAO- Cash Section

When payments are made from HO- B & Cm Section

A transfer voucher (TV) is prepared as HO is making the payment on behalf of a RAO.

Response to the TV is made and sent back to Head office

Accounting Entries: Payment to Contractor / Sub-contractor Voucher Type

If payments is made by H.O. on behalf of RAO

Process : Paym ent to Contractor / Sub-contractor

Preparation of Running Account Bill Verification of Contractors' bill

Preparation of Cheque Preparation of Cheque

Recurring Expenses from Imprest Cash

Accounting Entries: Imprest Cash Voucher Type

Cash Basis of Accounting

Accounting Entries: Prepaid expenses Voucher Type

5.0 Personnel Accounting

Payment of salary Maintenance of personnel file

Distribution of pay bill

Dept. Respon sible

Journal Voucher (JV) and the bank list are generated

Petty Cash Voucher

Process : Payment of Salary

Preparation of petty cash voucher

Verification and Authorisation

Cashier at RAO Compilation / Respective Section at RAO office

Paym to ent Em ployees

Payment of Bonus / Ex-gratia

Accounting entries: Payment of Bonus / Ex-gratia Voucher type

Unpaid Salary / Bonus / Ex-gratia

Accounting entries: Unpaid salary / Bonus / Ex-gratia Voucher Type

Reimbursement of medical expenses

Accounting entries: Reimbursement of medical expenses Voucher type

Accounting Entries: Loans to employees Voucher type

Particulars In the books of RAO

Advances to Employees in the case of transfers

Accounting Entries: Advances to Employees in the case of transfers Voucher type

Particulars In the books of Transferor RAO

In the books of Transferee RAO

Accounting Entries: Workmen compensation Voucher type

GPF and GSLIS

Accounting Entries: GPF and GSLIS Voucher type

Particulars In the books of HO

Petty Cash Voucher