TUTORIAL-4

(ELECTRIC ENERGY SYSTEM MANAGEMENT)

1.

The accounts for recording the following transaction are capital a/c, cash a/c, bank
a/c, furniture a/c and sales a/c .Record them through debit -credit concept:
a. Amar Started a business with a capital of Rs 10000 on 2069/11/1
b. He deposited Rs 2000 in the bank

on 2069/11/4

c. He purchased furniture of Rs 1000 in cash on 2069/11/6

d. He purchased goods of Rs 1000 in cash 2069/ 11/7
e. He sold goods for Rs 3000

on 2069/11/9

2.

A 12 KW micro hydro plant is proposed for grain milling. It has a start up cost of $
20000. An energy survey relating to project established that the grain milling
operation will bring an annual earning of $ 7000. The Operation and maintenance
cost are expected to be $ 1400 per year. If the costs and earnings are imagined to be
spread out 12 years, can the project be considered a viable proposition if the
discount rate is 20%. give your decision based on net annual income.

3.

A 70 KW micro hydro project is proposed which has a start up cost of $ 120000.

Annual operation and maintenance costs are expected to be 2% of start up cost. The
discount rate is 12 %. The annual revenue is expected to be $ 18000 per year. Decide
whether it is worth investing on project whose life is considered to be 15 years.

A 6.6 /33 KV, 10 MVA transformer was purchased before 9 years at a cost of NRs. 1.5
crore. The useful life of the transformer is assumed to be 40 years. Salvage value of
the transformer at the end of its useful life is 5 lacs NRs. Calculate the depreciated
value at present using
i.

straight line method

ii.
fixed %age on a declining balance method if fixed %age charge on the
book value is 5%.
ii.

sum of the years digit method.