Beruflich Dokumente
Kultur Dokumente
*** Entries in the question may not be in chronological order. Read the
complete question carefully
OB/CB does not include – Govt. Securities, Bank deposit receipts, Bonds,
debentures, NSCs , Postage stamps, courtfee stamps, cheques/DDs not in favour of
Drawing officers/ Head of the Division, Counterfeit Notes/Coins ( Not genuine) and out
of account recoveries such as Insurance Premium other than PLI, Society dues, Co-
Operative Society dues, Professional Tax, Court attachment, subscription of associations/
clubs/ unions. CB should be closed and balanced on 10 20 and last working day of the
th th
month.
2. Counterfeit Notes/ Coins – Payment side Dr. MH 8554 DAOA . On the date of
recovery Receipt side Cr. MH-8554 DAOA. If not recoverable Receipt side Cr.
MH 8554 DAOA and Payment side Dr. MH 3225- W/Off Loss of cash.
3. Soiled Notes – If Bank refuses – Payment side Dr. MH 8554 DAOA. On the date
of recovery receipt side Cr. MH-8554 – DAOA. If not recoverable Receipt side
CR. MH-8554-DAOA and payment side Dr. MH-3225 – W/Off of Loss of cash.
4. Shortage of Cash – if made good on the same day – No entry. If not made good/
not detected on the same day- Payment side Dr. MH-8554 DAOA. On the date of
recovery Receipt side Cr- MH-8554- DAOA. If not recoverable- Receipt side Cr
MH- 8554 DAOA and Payment side Dr. MH-3225 W/Off Loss of cash.
5. Surplus cash if refunded on the same day – No entry. If not refunded on the same
day- Receipt side Cr- MH-8447 – Other Deposits. On the date of refund-
Payment side Dr. MH-8447 – Other Deposits.
6. Self cheque drawn for Disbursement/ Office Cash will appeal only on receipt side.
9. For cancellation of Cheque already issued- Original entries in the Cash Book
should be written back and fresh entries should be made if New Cheque is issued.
10.If fresh cheque issued in lieu of cheque lost in transit – Payment side inner
column Red Ink Entry ( Cross reference)
11. For Dishonoured cheque- Original entry in the Cash Book- should be written
back.
12.Cheques received and remitted to the bank if returned by bank with a remark “
Refer the Drawer “ means Cheque Dishonoured.
13.If DD issued returned back- Receipt side Write Back entry for cancelling payment
and on payment side – Remittance entry ( Just like cash remittance)
14.For revalidation of cheque already issued ( within one year from the date of issue)
– No entry in the Cash Book. Payment side inner coloum Red ink entry
( Cross reference).
15.Issue of fresh cheque in lieu of Time barred cheque after one year from the date of
issue- Four entries will be made – Two for write back of original entries and Two
for issue of fresh cheques.
16.If fresh cheque is issued in lieu of Time barred cheque within one year – Payment
side inner coloumn Red ink entry ( Cross reference)
17.For utilization of Misc. Cash receipt, a transfer credit cheque ( Last day self
cheque) should send to the bank on account of transfer credit to DOT.
18.Payment of Cash Imprest / Temporary Advance by Cash- will appear in Red ink
on Payment Side inner column.
20.Refund/ Decrease of Imprest/ Temporary Advance will appear on the receipt side
inner column in Red Ink and increase of Imprest/ Temporary advance will appear
on payment side inner column in Red ink.
24.Amount held under objection if any in the Imprest/ Temporary Advance will be
treated as cash balance of the concerned officer.
25.Shortage / Surplus in the cash bill of SDOs, will be entered in the Cash book as at
item (4) and (5) and SDO balance will be decreased/ increased accordingly.
26.Loss of Imprest / Temporary Advance-- Receipt side inner column Red Ink entry.
Payment side money column – MH 8554 DAOA . On the date of recovery-
Receipt side – MH 8554 DAOA.
27.Death of Imprest/ Temporary Advance holder – Receipt side inner column Red
ink entry. Payment side- Money column – MH 8554 DAOA. On the date of
adjustment/ recovery – Receipt side MH-8554 DAOA.
28.Drawal of cheque by SDO- Cash Book – Receipt side- Drawings from bank.
Adjustment of ACE-2 bills – Payment side money column by adjustment.
29.Sale of Stores etc.-- Gross amount on the receipt side – Commission on the
payment side.
30.Bills paid by SDO by Cheque- Cash book receipt side- Drawings from bank.
Payment side – Amount of bills – By adjustment.
31.Transfer of Imprest through ATC-- When received – Receipt side money column
and on payment side inner column Red ink. Outgoing ATD – Receipt side inner
column Red ink and on payment side money column. ( ATD/ATC other than
Imprest should not be routed through cash book)
33.Payment of Contractor Bill – Net amount after deducting IT, SD, fine for delay,
Bad work, water charges, cost of materials supplied will be charged on the
payment side. Recoveries will be incorporated in the accounts through JS. Total
Value Minus Bad work = Net Value + addition or abatement as per contract
agreement = Balance. In the case of Running bill 90% payable. ( In the case of
Final Bill – 100%). in the case of lump sum contract addition or abatement not to
be provided.
34.Sale of stores through tender – Net amount received after EMD will be taken as
receipt. ( EMD will be transferred to revenue through JS)
36.For payment of salary – Gross Salary Minus UD- paid including amount sent to
the outstation staff plus total departmental deductions ( except out of account)
should be entered on the payment side. On the receipt side departmental
deductions will be entered as contra credits. For arriving cheque amount – Net
amount of Salary = Gross – (departmental deductions+out station cheque)
38.When SMOs of Salary were returned unpaid, Unpaid Wages head will be credited
on the receipt side. Subsequent payment will be debited to Unpaid wages head on
the payment side.
39.When salary is paid by cheque the out of Account recoveries will be deducted and
cheque will be issued for the net amount. The out of Account will be transferred
by deducting from Divisional cash balance.
40.Salary for the month of March is to be credited to Demands Payable head through
JS by debiting Service heads. On 1 April ( on the date of payment) Demand
st
Payable head will be debited on the payment side by showing the recoveries on
the receipt side as contra entries. Unpaid amount at the end of the April will be
debited to Demands Payable by Crediting Unpaid Wages.
41.Out of Account recovery – Receipt and Payment – Receipt and Payment Sides –
Red Ink entry.
42.Head of Accounts:
1. Drawings from Bank – MH 8670
2. Remittance to Bank - MH 8677
3.ATC/ATD Remittance – MH 8782
4. Telephone Revenue Collections (TRC) –MH 1225 AR.
5. Telecom Deposit - MH 8342.
6. Deposits with contractors – MH 8554.
7. PLI – MH 8011.
8. Loans and Advances – MH 7610
9. GPF – MH 8005
10. Income Tax – 021
43.Important Adjustments.
Details Cash Chest Imprest Temporary SDO
Advance Balance
Self Cheque issued. DD/ IPO Plus ---- ---- -----
received.
Payment made by Cash Minus ----- ---- -----
Imprest/ Temporary Advance ---- Plus Plus -----
paid by Cheque.
Imprest / Temporary Advance Minus Plus Plus ------
paid by Cash
Imprest / Temporary Advance ---- Minus Minus ----
adjusted.
Imprest recouped by cash Minus ----- ----- ----
Imprest/ Temporary Advance Plus Minus Minus -----
surrendered by Cash
Imprest/ Temporary Advance --- Minus Minus -----
surrendered by Cheque
Imprest recouped by cheque --- ---- ---- ----
Imprest recouped by reducing Minus Minus ----- -----
amount (Reduced (Reduced
amount) Amount)
Transfer of imprest to other --- Minus ---- ----
Divisions by ATD
Transfer from other Divisions ---- Plus ----- ----
ATD- Imprest
Death of Imprest Holder/ Loss/ ---- Minus ------ -----
Missing
Increase of Imprest by cash Minus Plus ----- -----
Increase of Imprest by cheque ---- Plus ----- -----
Shortage made good on the same --- ---- ---- -----
day
Shortage made good
subsequently
a) while debiting 8554 Minus ---- --- ----
b) while making good Plus ---- ---- ----
Encashment of Self Cheque, DD, ---- ---- ----- ----
IPOs
Cheque intimation from SDOs ---- ---- ---- Plus
Adjustment of ACE-2 of SDOs ---- ---- ---- Minus
Bills paid by SDO by cheque --- --- ---- -----
44.Cash Book must be closed on 10 , 20 or on the following working day if these
th th
dates happen to be holiday/ Sunday and on the last working day of each month –
FHB Vol. I Rule 120- 123.
45.Improvised Form.
DR CR
Payments and Advances made to Contractor Work done or Materials supplied by
contractor
Note: Water charges, Electricity charges, Income Tax – Round to the nearest
Rupee.
CONTRIBUTION WORK
A. On receipt Estimate Fee, Preparation of Detailed Estimate for recovering the cost of
the work or deposit before commencing the work-- Rule 152 of P&T Manual Vol. X.
1. Cash
2. Gross Stores
3. Freight on Gross Stores
4. Total ( 1+2+3)
5. Establishment Charges ( on 4)
6. Store Keeping Charges on Gross Stores.
7. Surcharge 10% on Gross Stores + Store Keeping Charges (2+6)
8. Total (4+5+6+7)
9. Adhoc increase 15% on total ( on item 8)
10.Total cost of the asset which is to be deposited by the party before
commencement of the work..
B. Preparation of Capital Bill after completion of Contribution work – Rule 146 – 160 of
P&T Manual Volume X, FHB Vol. III Pt. I 49-59.
a) Work executed for Private persons, Local Bodies b) works executed for State Govt
and other departments of Central Govt. c) Execution of Cables etc. for Railways, Canals
and Defence. d) Repairs of cables etc owned by other departments if the cost of repair
including Departmental charges is Rs. 250 and above. e) If the requisition is received
from Private person and Local Bodies, Estimate Fee to be recovered ( which is
refundable/ adjustable after completion of the work) based on the Estimated cost. f)
Before undertaking the work the cost of the work based on detailed estimate required to
be deposited by the party. g) If the excess over the amount of deposit is not recovered in
full before the end of the financial year, interest on unadjusted Capital Outlay shall be
recovered in addition to the Balance of Capital outlay as per Rule 47 of Accounts Manual
Vol.I from the Private person and Local Bodies. h) Railway and Canal Dept. shall bear
the interest from the date of issue of stores to the preceeding month of handing over of
the asset. I) If stores are supplied by the parties only Estt. Charges on stores to be
calculated ( No freight, No SKC, No SC on store + SKC). J) Interest on Capital Outlay 1)
For Broken year – on the monthly mean of Capital Outlay. 2. For Complete year – Mean
of OB and CB 3. Rate of interest 7% upto 31.3.90 and 10% from 1.4.90. 4. Annual
rounding off to the nearest rupee. K) Request for Railway for railway siding for the use of
private party will be done as per contribution work- Para 155 of Vol.X. L) At the time of
preparation of Capital Bill- Ad hoc increase of 15% will be taken on store transactions
only. M) In the case of private parties and Local Bodies, No interest will be recoverable
for the year for the year of completion, if the amount has been paid within the financial
year. N) In respect of Railway/ Canal/ State. Govt, if the assets were handed over on or
before 15 , interest upto the end of the preceeding month. If handed over after 15 interest
th th
upto the end of the month ( on rental basis) O) If the Lines and Wires are Rented to
Railway/ Canal- only interest on unadjusted capital outlay shall be recovered. Hence
Adhoc increase not required.
SHIFTING WORK
RULES – P&T Manual Vol.X – 155(1),(2), 152, 154, 223-A, 223-B. FHB Vol.III Pt.I
49,59A
Shifting on the request of the owner of the Property under/ over/ across which the
Line and wires passes – Private owner, Local Bodies (Panchayat/Municipal/Corporation),
Central/ State Govt. - Rule-155(1).
Debit:
1. Cash
2. Freight on Gross Stores.
3. Depreciated Value of Net store issued from Depot and from other works ( Gross stores
Minus Surplus stores including new stores become unserviceable due to handling)
4. Establishment charges on Cash, Gross Stores + Freight.
5. Store Keeping on Gross Stores issued.
6. Total Debit.
Credit:
1. Depreciated value of recovered serviceable stores returned to stock/ other work.
2. Sale proceeds of unserviceable stores or scrap value ( residual value)
3. Depreciated value of difference between Improved class of materials and those
originally used ( No credit if improved class of stores are used at partys request)
4. Total Credit.
( Credit will be limited to the depreciated value of the stores issued from stock
and other works --- Debit item 3.)
NOTE: a) If the total does not exceed Rs.1000- Charges need not be recovered.
b) Recovered stores and sale of U/S stores need not be taken into account.
c)Carriage back of stores to another work need not taken into account
d) Establishment charges on the Net stores used will be taken into account.
1. Cash Expenditure.
2. Freight on Gross Stores issued from Depot.
3. Establishment charges on Net Stores used Plus Cash Plus
Freight.
( Gross Stores issued from Stock + Cables supplied by Railway)
4. Charges recoverable. ( 1+2+3)
CANCELLATION OF FIRM DEMAND – RULES 255 OF MANUAL VOLUM X.
Note:
a) Freight incurred in despatching the stores from depot to Railway Station/
Port and Freight incurred for issue of surplus stores direct from site to another work will
not be included in the cash expenditure.
b) Freight paid for returning surplus stores / recovered stores to stock should
be included in the cash expenditure.
c) For loss of stores due to theft, accident, flood, fire and loss of stores in
transit. Action will be taken as per para 108 of Manual Vol.X
d) No interest will be charged from the private party if the amount is
recovered within the financial year in which the work was started.
e) Value of returned stores need not be taken into account.
f) Estimating fee for the Railway will be recovered only if the
countermanting of the work are frequent.
COMPENSATION FOR PREMATURE SURRENDER OF WIRES AND
WIRELESS SERVICES WHICH HAVE BEEN CONSTRUCTED BY TELECOM
DEPARTMENT FOR RENTING TO OTHER DEPARTMENTS – Rule 255 and
Appendix VIII of Vol.X and Rule 59- Annexure A of FHB Vol.III Part-I.
DEBITS
CREDITS
Note:
a) Depreciation should be calculated on Sinking Fund Principle. Annual
Contribution refer Annexure A of FHB Vol. III Pt. I. For compound Interest – Appendix
VIII of Vol. X.
c) No. of years in use will be calculated from the year of handing over the asset to
the preceding year of abandonment of asset.
DEDUCT.
NOTE:
SALE BILL
1. Book Value of Stores ( In the absence of Book Value- Rate List/ Issue rate/ Deptl
rate)
2. Store Keeping Charges on the value of stores.
3. Surcharge on 1+2 @ 10% ( For sale to ITI – 7.5% on articles maufactured in
Tel.Factory)
4. Freight on the value of stores.
5. Handling charges @ 0.5% on the value of stores.
6. Charges for onward carriage/ Delivery charges.
7. Total Sale Price ( 1 to 6)