Chhattisgarh State Electricity Board SAP Implementation

As-Is Process Document
Version 1.0

General Ledger

July 2004

As-Is Process

General Ledger

Document Control
Change Record
Date 22/07/2004 Author TCS Version 1.0 Change Reference New

Reviewers
Name Position

Distribution
Copy No. Name Location

Confidential

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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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...........................................80 Writing off of preliminary expenses on project ..................78 Bad Debt Provision / Write off ..............................................................71 Consolidation of Trial Balance ..............64 TDS on Payment to Employees................................................................80 Cash verification in different Accounting unit and in Head Office ........77 Inter Unit Reconciliation ........0 PERIOD END ACTIVITIES........82 APPENDIX: CHART OF ACCOUNTS...............................................76 Interest on FD and Borrowings .........................81 Creation of Provision for Income Tax ..........................................71 Creation of Provision for Power Purchase ...................................................................... .....................83 Confidential Page 7 of 153 ..Revenue Expenses Reclassified.......................As-Is Process General Ledger TDS on Payment to Vendors (Contractors / Sub-contractors)..74 Revenue Recognition for Unbilled Revenue .......................................73 Allocation of Overhead to Capital Work-in-Progress ...............67 11........... ............................72 Accounting for Material Issues.....................71 Introduction .79 Closing Stock Valuation ..............................................

0 ACRONYMS Code ACK.As-Is Process General Ledger 1. 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 Confidential Page 8 of 153 .

As-Is Process 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 General Ledger Confidential Page 9 of 153 .

0 SYMBOLS USED IN PROCESS MAP Process Stored Data Document Decision Off-page Reference On-page Reference DocumentTelegraphic Fund Transfer Confidential Page 10 of 153 .As-Is Process General Ledger 2.

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 Confidential Page 11 of 153 .AO-KW 1 SR.AO-DURG 1 SR.AO.As-Is Process General Ledger 3.AO-JDP 1 SR.AO-KE 1 SR.Director 4 Dy.AMP 1 SR.0 Organization Structure MEMBER (FINANCE) E.AO-RYP 1 SR.AO-RNG 1 SR.D (F&A) Director (F&A) 4 Jt.AO.Director 4 Account Officer SYSTEM ANALYST 5 AE 1 SR.AO-BSP 1SR.

Payments are released as per the terms and condition of the contract/ work order/purchase order.0 Expenses Accounting Introduction The following are the major expenses incurred by the board in its ordinary course of business. • • • • • • • • • • • • • • 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. Engineer and it is certified by the Engineer in-charge Dept. Running Expenses for Vehicle and all other expenses of similar nature.As-Is Process General Ledger 4. 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. the Board generally enters into a contract or issues a work order / purchase order to the third party. This list is illustrative. Responsible Concerned Division Confidential Page 12 of 153 .

copies of Petty Cash Voucher.Bill Section • Contractor bill is verified on the basis of Measurement Book and copy of the contract/order. Rebates and discount admissible have been allowed in the invoice. this section ensures the following: Bill is drawn in the name of the Board.g. Measurement Book and copy of the contract is sent to RAO for passing and • payment of the bill Original and duplicate copy of contractor’s bill. copies of Petty Cash Voucher and copy of the order are received by RAO for passing and payment of the bill RAO. • Arithmetical accuracy of the bill. While processing the invoice. retention money. Rates charged are as per the rate specified in the PO. they are correctly calculated in accordance with the PO terms & conditions. freight charges etc are to be borne by the Board. If taxes. All deductions/adjustments (e. deduction of security deposit. duties.As-Is Process General Ledger 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 contractor’s bill. TDS etc.) have been made or given effect to. In case of any differences between the agreement rate and the rate mentioned in RA Bill necessary Confidential Page 13 of 153 .

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.B & Cm Section • The copy of Petty Cash Voucher is received from RAO.B & Cm Section) • Another copy of Petty Cash Voucher is forwarded to the RAO. • Copies of Petty Cash Voucher are forwarded to RAOCash Section /Head officeB & Cm Section whosoever is the payment authority.Compilation Section for Accounting Entry When payments are made from RAO.Cash Section otherwise it is sent to HO.As-Is Process General Ledger rectification is made in the Petty Cash Voucher • After verification the “passed for payment” stamp is affixed on the bill.Bill passing section • Entries are made in the accounting system RAO-Compilation section When payments are made from HO.Bill passing section • A Debit Slip is prepared The cheque number is recorded on the copy of Petty Confidential Page 14 of 153 B&Cm Section • . (If the amount is within the limit of RAO then the Petty Cash Voucher is sent to RAO.

As-Is Process General Ledger 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 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 Confidential Page 15 of 153 . • • The TV is authorized by the competent authority.

on behalf of RAO Transfer Voucher Inter Unit Transfer-RAO A/c…………………………………………………Dr 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……………………………………………………………………………….O.As-Is Process General Ledger Accounting Entries: Payment to Contractor / Sub-contractor Voucher Type Petty Cash Voucher Particulars Expenses A/c………………………………………………………………………………Dr To Bank A/c (For the payment made to contractor/ sub–contractor for relevant expenses) If payments is made by H.Dr To Inter Unit Transfer-HO A/c (Responding entry in the books of RAO) Confidential Page 16 of 153 .

As-Is Process General Ledger 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 A Preparation of Cheque Preparation of Cheque Debit Slip B TV Recording in file Accounting Entry Confidential Page 17 of 153 .

This statement along with the expense bills are sent to H. RAOs and divisions prepare the expenses statement 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 …………………………………………………………………………….O and RAO respectively to get the imprest recouped periodically.O and RAO respectively..Dr Expenses A/c…………………………………………………………………………….Dr To Bank A/c (For imprest recoupment) Bank A/c ……………………………………………………………………………………. Based on the monthly expense requirement of RAOs and divisions a cheque is issued by H. Under this system a fixed sum is given to different RAOs and divisions to meet their day-to-day expenses.As-Is Process General Ledger Recurring Expenses from Imprest Cash In respect of day-to-day expenses an imprest cash system is followed..Dr Confidential Page 18 of 153 . The RAOs and divisions incur expenses out of the imprest.Dr To Imprest cash A/c (For the surrender of imprest cash at year end) Particulars Imprest Cash A/c …………………………………………………………………….

As-Is process document for Accounts Payable). provision for power purchase (ref.As-Is Process General Ledger Cash Basis of Accounting Expenses are generally accounted for on cash basis. outstanding expenses are not booked.Dr JV Confidential Page 19 of 153 . Generally provisions for expenses are not made i. 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/c…………………………………………………………………………………Dr To Prepaid expenses (For accrual of Prepaid expenses) Particulars Prepaid expenses A/c………………………………………………………………….e. However there are some exceptions e.g.

e.e. Class-I & II Officers Non-Gazetted officers i.0 Personnel Accounting Introduction For the purpose of payroll preparation employees are classified into two classes.e. class III & IV. In the case of class I & II officers the personnel file is maintained at both the offices i. increment. The DDO withdraws the money from the bank and makes disbursement to each individual employee. Personnel Section (PS) of HO as well as at the Gazetted Officers (GO) section at the concerned RAO. In case of Class. 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.e. However in case of other employees i. of the employee. Payment of salary Maintenance of personnel file Personnel file is created at the time of recruitment of employee. by means of a cheque issued for the total amount of salary for employees who have opted for this facility. A) B) Gazetted Officers i. Salary Payment The following Payroll (PR) forms are used in the salary payment process: PR1.Contains Master data Confidential Page 20 of 153 . On the basis of the bank slip the paying bank credits the respective employees’ accounts. In the case of ClassI & II officers the salary is paid either by cheque to each individual officer or by direct deposit i.III & IV employees the salary cheque is issued to the DDO (Drawing and Disbursement Officers). retirement. Class. The personnel file is updated on the basis of documents generated on promotion.As-Is Process General Ledger 5.e.III & IV Employees For both these categories salary is paid on the last day of the month. etc. transfer. their personnel file is maintained with the Establishment Section (ES) of the concerned Divisional Office (DO) under the RAO.

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.For Inter Unit transfer PR6. PR-80 which contains the total salary and deductions for the month.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. 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. The Computer section processes these forms and prepares the pay bills and the payroll abstract (PR80). 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.Used as covering letter PR7. as the case may be) and the abstract i. • Journal Voucher (JV) and the bank list are generated Confidential Page 21 of 153 .e.For One time or regular payments PR3/4. 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.For deductions PR5.As-Is Process General Ledger PR2. Distribution of pay bill In case of class I & II employees. These forms are sent to the Computer section.

Two copies of the pay bill. GO/NGO section at RAO • A Petty Cash Voucher (PCV) for the total amount of salary payable is prepared. JV. JV and PCV are received from GO/ NGO section. The accounting entries are passed in books of account Confidential Page 22 of 153 . • 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.As-Is Process General Ledger • • Journal Voucher (JV) and the bank list are sent to the GO/NGO/concerned section at the accounting unit. PCV and the bank list are sent to the cash and bank section at accounting unit for payment. JV and bank list are received from the Computer section. Three or four copies of pay bill (as the case may be). • • One copy of pay bill is filed as office copy Based on the JV. • • The competent authority verifies and authorizes the above. 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. • One copy of the pay bill is sent to the concerned office (in case of class III and IV employees).

As-Is Process General Ledger Accounting entries: Payment of salary Voucher type Particulars In the books of RAO Journal Voucher Basic pay A/c……………………………………………………………………………….Dr Dearness allowance A/c……………………………………………………………. after deductions from gross pay) Confidential Page 23 of 153 ..e.Dr House rent allowance A/C…………………………………………………………. recoveries payable A/c (societies dues) Net salary payable A/c (For net salary payable i.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.Dr CCA A/c…………………………………………………………………………………………Dr Compensatory Allowance A/c……………………………………………………Dr Personal Pay A/c………………………………………………………………………..Dr Special Pay A/c………………………………………………………………………….Dr Conveyance allowance A/c…………………………………………………………Dr Other allowance A/c…………………………………………………………………..

As-Is Process General Ledger Petty Cash Voucher Net salary payable A/c………………………………………………………… Dr To Bank A/c (For the net salary paid to employees) Confidential Page 24 of 153 .

As-Is Process General Ledger 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 Confidential Page 25 of 153 .

The payment is made from RAO. 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. In such cases a cash remittance advice is passed to account for the unpaid salary into Account-II section.. 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. Accounting entries: Unpaid salary / Bonus / Ex-gratia Voucher Type CRA (Cash Remittance advice) Particulars Bank A/c……………………………………………………………………………………Dr To Unpaid salary Payable A/c (For the Unpaid salary amount deposited into A/c II section) Confidential Page 26 of 153 .As-Is Process General Ledger Payment of Bonus / Ex-gratia Generally Bonus and Ex-Gratia is paid to the employee once in every year.

For payment of medical expenses. rules and regulations laid down by the Board. 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. The respective officers as per DOP first verify the claim. For this purpose doctors’ certificates. 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 Confidential Page 27 of 153 . Bills for consultation fees and other medical treatment accompany the claim for reimbursement.As-Is Process General Ledger Reimbursement of medical expenses The medical expense incurred by the employee is reimbursed as per the prescribed service conditions. petty cash voucher is used which is originated from the respective department.

C. Confidential Page 28 of 153 .A. 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. ADVANCE • HOME TOWN TRAVEL ADVANCE • OTHERS For the interest free advances monthly installment is deducted from gross salary. Once the principal is completely recovered interest receivable from the employee. which is accumulated in accrued interest account is recovered in equal monthly installments.As-Is Process General Ledger 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.T. ADVANCE • MEDICAL TREATMENT ADVANCE • L.

Dr Scooter/ Motor cycle loan A/c ……………………………………………...Dr Other Allowances A/c…………………………………………………………………Dr 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 . .Dr Other loan A/c………………………………………………………………………….………………………………………………….Dr Dearness allowance A/c…………………………………………………………….Staff loans & advances A/c ……………………. Dr Festival advance A/c………………………………………………………………..Dr Cycle loan A/c…………………………………………………………………………….Dr To Interest.As-Is Process General Ledger Accounting Entries: Loans to employees Voucher type Petty cash Voucher Particulars In the books of RAO House Building Advance A/c.Dr Car loan A/c ……………………………………………………………………………….Staff loans & advances A/c (For accumulation of interest accrued at year end) Confidential Page 29 of 153 .Dr House rent allowance A/C…………………………………………………………. Dr To Bank A/c Journal Voucher (For the loan amount paid to employee) Basic pay A/c………………………………………………………………………………....

Dr To Inter Unit (Personnel)-Transferor office A/c (For the balance in Advance to employee A/c transferred to Transferee office) Confidential Page 30 of 153 .As-Is Process General Ledger Advances to Employees in the case of transfers During the tenure of employment. 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 employee may be transferred either from one office to another in the same RAO or from one RAO to another.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………………………………………. 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…………………...

1948 and is subject to service conditions. Accounting Entries: Workmen compensation Voucher type Petty cash Vouc her To Bank A/c (For the amount of compensation paid to employees) Particulars Workmen’s Compensation A/c………………………………………Dr Confidential Page 31 of 153 . The payment is governed by Factories Act. Concerned officer as per DOP verifies the employee’s claim and passes it for payment.As-Is Process General Ledger Workmen compensation Workmen Compensation is paid to the workmen or to the legal representative/ heir/ nominee of the workmen in case of fatal accident. Payment is made through petty cash voucher. rules and regulations and certain other criteria as laid down by the Board.

The Head Office makes monthly deposits by way of lump sum payments to the Provident Fund Trust. The Inter Unit transfer is planned to be made on a yearly basis.Dr GSLIS payable A/c……………………………………………………………………. This payment is made by HO) GSLIS payable A/c………………………………………………………………………. In the books of RAO GPF payable A/c………………………………………………………………………….Dr To Inter Unit A/c . This payment is made by HO) Note: The Inter Unit transfers for GPF Payable A/c and GSLIS A/c are not yet made.……………………………………………………Dr To Bank A/c (For the lump sum monthly deposit of GPF deducted for all Petty Cash Voucher employees. The Accounting entries for which are mentioned below. Accounting Entries: GPF and GSLIS Voucher type Petty Cash Voucher Particulars In the books of HO GPF payable 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) Confidential Page 32 of 153 .Dr To Bank A/c (For the lump sum monthly deposit of GSLIS deducted for all employees. The amount which is deducted from the salary of the employees is deposited to the Provident Fund Trust...As-Is Process General Ledger GPF and GSLIS GPF and GSLIS is deducted from the salary of the individual employee and credited to GPF/GSLIS payable Account. Therefore there is a Credit balance in the RAO books and a Debit balance in the HO books.personnel (HO) (For the inter transfer of GPF payable and GSLIS payable) In the books of HO Inter Unit A/c ..

: However this investment is made based on management discretion and actuarial valuation of retirement benefits (liability) has not yet been made. 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 Particulars In the books of HO 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 Confidential Page 33 of 153 .As-Is Process General Ledger 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. On receipt of the above. • • 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.

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) Confidential Page 34 of 153 . CSEB has not availed any fresh borrowing after creation of the state of Chhattisgarh. Banks etc. Rural Electrification Corporation (REC).As-Is Process General Ledger 6. The borrowing of erstwhile MPEB is yet to be finally apportioned to the Board. 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. State Development Loan.0 Borrowing Introduction CSEB can avail loans from the Central / State Government. World Bank. Power Finance Corporation. 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. Other borrowings that have been transferred by MPSEB are still not approved.

• • Process Flow B&CM Section JV Verifying & Authorising Compiling Section Accounting File the Voucher Accounting Entries Event 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 Confidential Page 35 of 153 . Respon sible B&CM Section • The interest payable on loans is determined as per the terms of the loans. and authorised and is sent to compiling section for necessary accounting entry.As-Is Process General Ledger Provision for Interest on Loan and Repayment of Loan Activity Dept. Journal Voucher (JV) is prepared for interest payable. Compiling section records the accounting entry and files the voucher. which is verified.

Respon sible B& CM • Debit Slip is prepared for payment of interest and payment of loan and after verification and authorisation. 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) Confidential Page 36 of 153 . Process Flow Competent Authority Approval B&CM Debit Slip Verifying & Authorising Cheque Payment Compiling Section Accounting File the Voucher Accounting Entries Event At the time of payment of interest only At the time of repayment of loan and Interest. it is sent to compiling section for necessary accounting entry.As-Is Process General Ledger Payment of Interest and Repayment of Principal Activity Dept. • Compiling sections record the accounting entry and files the voucher.

B&CM • Compiling sections record the accounting entry and files the voucher. CSEB investments are confined to Fixed Deposits with banks at the HO level. Debit Slip is prepared and payments made for investment amount. it is sent to compiling section for necessary accounting entry. After it is authorized and verified. All the investments are recorded at the Head Office (HO) level. Process Competent Authority Approval B&CM Debit Slip Verifying & Authorising Cheque Payment Compiling Section Accounting File the Voucher Confidential Page 37 of 153 .0 Investment Introduction At present.As-Is Process General Ledger 7. Purchase of FD Activity Dept. Respon sible • • Cheque is prepared for the investment amount.

Respons ible • • • • The instrument is deposited into the bank.As-Is Process General Ledger Accounting Entries Event At the time of purchasing FD. Credit Slip is prepared. Process Cheque Credit Slip Verifying & Authorising B&CM Deposit Compiling Section Accounting File the Voucher Confidential Page 38 of 153 . The TDS certificate is received. Proceeds are received against the maturity of FD. verified and authorised and sent to compiling section for necessary accounting entry B&CM • Compiling sections record the accounting entry and files the voucher. 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.

Confidential Page 39 of 153 .As-Is Process 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.

0 Cash & Bank Processes Introduction This section of the document documents the process relating to cash and bank receipts and payment within CSEB. The release can be broadly divided into the following heads. The process of Bank Reconciliation has been covered separately in the next section.O. Expenses Accounting) Payment to Vendor (Ref. The process of receipts and payments have also been covered in relevant sections of this document and other AS-IS process documents.RAO to Division (covered in this section) Payment to Contractor / Sub-contractor (Ref. expense payment has been covered in the “Expense Accounting” section.g.H. Accounts Payable) Salary Payment (Ref. Expenses Accounting) Confidential Page 40 of 153 . e.As-Is Process General Ledger 8. payment to vendors has been covered in the AS-IS document for “Accounts Payable”. Personnel Accounting) Imprest Payment (Ref. The area in which the process of release has been covered has also been indicated. A) B) C) D) E) F) Fund Transfer . to RAO (covered in this section) Fund Transfer . Release of payment CSEB releases payments for various purposes.

The third main part which includes other payment i. 5. Payment of salary Establishment Expenses e. temporary advance etc. payment to supplier/contractor. The procedure followed by the Head Office for remittance of funds to various RAOs is covered below. This monthly fund requirement is sent to head office in different parts.after that.g. imprest cash. which includes pension. First part consists generally of GPF payment and is sent by 7th of the month. Supplier/contractor bill Statutory payment to outside agency e. advances to staff etc. (Gen.E. This statement is prepared on the basis of actual records. Income tax. 4. • Departments/sections involved in the process • • • • • • Head of the Division (Engineer) Account I Section at RAO Head of RAO / C. Professional tax. For this purpose each RAO prepares a statement showing monthly fund requirement under the following heads: 1.E. TA bill. expenses is sent by 10th of every month to Head Office. gratuity and payment for commuted pension. However for the expenses like payment to supplier / contractor some estimation is made based on previous month’s data. 3. Statutory and Adm. training fees etc. Second part. 2.As-Is Process General Ledger Funds Transfer from Head Office to RAO Every month fund is transferred from Head Office to each RAO. LIC premium.g. salary payment. is sent to the Head Office by 20th 15th of the month. ( T&D) / S.e. Administrative expenses e.g.) Budget & Cash Management (B&Cm)-at HO Compilation Section at RAO RAO Confidential Page 41 of 153 .

- Payment for supplier/contractor bill is properly worked out i. 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. 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 basis for estimation of funds requirement is A ‘Statement of Monthly Fund Requisition’ is Dept. 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. bills etc. such as medical bills.A. • The Monthly Requisition for Funds is reviewed and ensured that estimates are made on a reasonable basis. • The detail of “Statement of Monthly Fund Requisition” is recorded in the Funds Requisition Register (maintained RAO wise). Responsible RAO verified by the Accounting officer of RAO to ensure that: Estimate for establishment expense is properly supported with bills.e. Remittance of funds by head office to RAOs • The “Statement of Monthly Fund Requisition” B&CM section at HO Confidential Page 42 of 153 . T.As-Is Process General Ledger Activity • prepared.

• 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. • The entry is adjusted after verifying the bank Account I section at RAO statement for credits received.As-Is Process General Ledger received from RAO are analysed and the transfer of funds to be made to various RAOs is scheduled. • On intimation from bank of the receipt of credit for funds. • 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. Confidential Page 43 of 153 . 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.

.As-Is Process General Ledger Accounting Entries Voucher Type Transfer Voucher Particulars In the books of HO Inter Unit Transaction – Fund Transfer/ Remittance A/c…Dr 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 Remittance in transit A/c (For adjustment of remittance in-transit after year end) Confidential Page 44 of 153 .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 Inter Unit Transaction – Fund Transfer/ Remittance A/c (For receipt of funds by RAO from Head Office) Remittance in transit A/c………………………………………………………….

E.As-Is Process General Ledger 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.(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 A D b Slip e it Ve rificaPage 45 of 153 t ion .(T&D)Section at / HO HO S.

Imprest Funds In respect of day-to-day expenses an imprest cash system is followed. This statement along with the expense bills are sent to the RAO to get the imprest recouped periodically.g. 2.g. LIC premium. The division then prepares the expenses statement periodically. 5. training fees etc. Under this system a fixed sum is given to different divisions to meet their day-to-day expenses. Part of this process has also been detailed in the “Expense Accounting” section of this document.g. temporary advance etc. 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 …………………………………………………………………………….As-Is Process General Ledger Funds Transfer from RAO to Division The funds transferred from RAO to Division are for the following purposes: 1..Dr To Bank A/c (For imprest recoupment) Bank A/c ……………………………………………………………………………………. Based on the monthly expense requirement of divisions a cheque is issued by the RAO. imprest cash. Professional tax. advances to staff etc. The division incurs expenses out of the imprest.. TA bill.Dr Expenses A/c……………………………………………………………………………. Supplier/contractor bill Statutory payment to outside agency e. 4. The process of imprest fund transfer and fund transfer for other expenses under heads 1-4 are covered below. 3.Dr To Imprest cash A/c (For the surrender of imprest cash at year end) Particulars Imprest Cash A/c ……………………………………………………………………. Payment of salary Establishment Expenses e. Administrative expenses e. Income tax.Dr Fund Transfer for Other Expenses Confidential Page 46 of 153 .

• 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.As-Is Process General Ledger Activity Preparation of the Bill for Payment • It is ensured that every payment made is Dept. TA bill. • JV / Petty Cash Voucher contains particulars of the claim and the relevant account head under which the payment has been made or adjustment effected. Responsible Concerned Division supported by a Journal Voucher / Petty Cash Voucher along with the duly authorised bills. 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. Overtime bill. 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 Confidential Page 47 of 153 . Travel Advance and RA bill (bill for the payment regarding the contract work).e.

in case DD is to be obtained from the bank Confidential Page 48 of 153 B&CM Section . • Following is prepared: Account payee Cheque. mode of dispatch whether pay order or demand draft is to be prepared.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. • A record of the Cheque issued along with the name of party and the amount is made in the Cheque Issue Register. or DD requisition form. - 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. • Debit Slips/ Petty Cash Vouchers are forwarded along with the supporting documents and Cheque for signatures by the authorised signatory. or Demand Draft • Debit Slip/ Petty Cash Voucher details are After verification of the bill the followings are recorded in the Bank Book. etc. • 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.

O. on behalf of RAO through a Responding Voucher. • The TV is received from H.Dr To Bank A/c (For expenses of the Division paid by RAO) Confidential Page 49 of 153 . • The copy of the Transfer Voucher is sent to the RAO concerned RAO. and an entry is made for payment by H.O. Accounting Entries Voucher Type Petty Cash Voucher Particulars In the books of RAO Expense A/c …………………………………………………………………………….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.

In case of successful bidder(s). Earnest Money Deposit Account.As-Is Process General Ledger Earnest Money Deposit / Security Deposit EMD may be received in any of the following modes. Confidential Page 50 of 153 . depending upon the specifications in the tender document. • • • 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. 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. Security Deposit is generally received in any of the following modes. or By way of bank guarantee Cash No other mode of payment is accepted. the EMD is adjusted against the Security Deposit (SD) or treated as SD. The SD is refunded only after the contract is completed in accordance with the terms & conditions of the Purchase Order. Security Deposit Account and Vendor Account for the above transactions are maintained in the books of respective accounting unit. depending upon the mode prescribed in the Purchase Order. • • • Demand draft (DD) / Pay Order By deposit of FDRs. EMD received is refunded to the unsuccessful bidder(s) immediately after acceptance of the letter of award by the successful bidder(s).

……………………………………………………….………………………………………………………..……………………………………………………….………………………. Income A/c Credit Slip (For forfeiture of EMD/SD in case EMD/SD received in cash) Bank 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....Dr To Earnest Money Deposit A/c Petty Cash Voucher JV (For Receipt of EMD amount) Earnest Money deposit A/c. 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) Confidential Page 51 of 153 .As-Is Process General Ledger Accounting Entries Voucher Type CRA Particulars In the books of RAO Bank A/c.Dr To Bank A/c (For refund of EMD) Earnest Money deposit A/c.………………Dr To Misc.

the fact is notified to the bank with which the concerned RAO has the bank account.As-Is Process General Ledger Loss and Cancellation of Cheque cancellation of Cheque. which have been notified to have been lost. • Once notified. won’t be honoured by the bank. This process lays down the procedure that is being followed by the Board for loss and Departments/sections involved in the process 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. 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 Confidential Page 52 of 153 . • An acknowledgement from the bank is obtained on Dept. the Cheque bearing the number. 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.

• After ascertaining the fact that payment has been stopped. an entry is made for the cancellation of lost Cheque • Credit Slip is passed to account for cancellation of the lost Cheque. necessary entry is made for the cancellation of Cheque through Credit Slip • The party. 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 Board’s possession. the bank is intimated to stop the payment of 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. Account Officer at RAO/HO Account I section at RAO/B&CM is intimated about the cancellation of Cheque. Confidential Page 53 of 153 .As-Is Process General Ledger Statement • On receipt of copy of letter of instruction for stop payment duly signed by the bank. • An indemnity bond is received in the prescribed form from the party requiring the issue of a new Cheque in lieu of lost Cheque. in whose favour the Cheque was issued.

Dr To Bank A/c (For issue of new Cheque) Confidential Page 54 of 153 .As-Is Process General Ledger Accounting Entries Voucher Type 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 ….…………………………………..

As-Is Process General Ledger 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 In e n y d m it Bond Page 55 of 153 .

Departments/sections involved in the process 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 Confidential Page 56 of 153 Particulars Dr .As-Is Process General Ledger 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.

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 Confidential Page 57 of 153 .As-Is Process General Ledger (For Cheque dishonoured) Process for Cheque Dishonoured for HT Consumer Activity • Dept.

Confidential Page 58 of 153 . The bank statements for these accounts are received monthly and Bank Reconciliation Statement is also prepared on a monthly basis.0 Bank Reconciliation Introduction RAOs maintain two bank accounts – Account I for all payments and Account II for all revenues. The formats of the Bank Reconciliation are detailed hereunder. Format of Bank Reconciliation Statement The Bank Reconciliation Statement receives the statement and prepares the BRS.As-Is Process General Ledger 9. Funds are transferred from Account II to HO and funds for payment are released by HO to Account I.

__________ Rs. __________ Confidential Page 59 of 153 . __________ Rs. __________ Rs. __________ Rs. __________ Rs. __________ Rs. __________ Rs. __________ Rs. __________ Rs. __________ Rs.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 RAO’s Main A/c II (ix) Closing Balance as per Cash Book on _______ =(v)-(vi)(vii)-(viii) 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.As-Is Process General Ledger PAYMENT CASH BOOK A/C NO. __________ Rs. __________ Rs.

__________ Confidential Page 60 of 153 . __________ Rs.As-Is Process General Ledger RECEIPT CASH BOOK A/C NO. __________ 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.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 RAO’s Other Bank A/c I & II (iv) TOTAL (i)+(ii)+(iii) LESS (v) Funds transferred to HQ during period (vi) Fund transferred to RAO’s 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.

______ ii. ______ TOTAL 2 Debit in Bank Statement but Credit (Payment) not appearing in Cash Book A.As-Is Process General Ledger 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. Other Items (specify) i. Cheques / DD Deposited B. Other Items (specify) i. Dishonour ed Cheques C. ______ ii. Cheques / DD Deposited B. Dishonoured Cheques C. ______ TOTAL Confidential 61 of 153 .

As-Is Process General Ledger 1 3 4 2 Credit (Payment) in Cash Book but Debit Slip not appearing in Bank Statement A. Dishonoured Cheques C. Fund / Payment directly received by the bank B. _____________ TOTAL 3 4 5 6 7 8 9 Confidential 62 of 153 . Cheques / DD Deposited B. Interest on delayed credit given by the bank C. _____________ ii. _____________ TOTAL Credit in Bank Statement but Debit (Receipt) not appearing in Cash Book A. _____________ ii. Other Items (specify) i. Other Items (specify) i.

If not. 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. Income A/c (Transfer of the amount of stale cheques after three years to income of the Board) Dr Particulars Dr Confidential 63 of 153 .As-Is Process General Ledger Treatment of Stale Cheques According to the Negotiable Instruments Act a Cheque is valid for six months from the date of issue. Revenue A/c. Accordingly. Accounting Entries Voucher Type 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. If the Cheque is reissued then the amount is debited to the Stale Cheques A/c. then the amount of the Cheque is transferred after a period of three years to Misc.

u/s 194C and 194J). 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. CSEB generally deducts TDS on payments to vendors (Contractors / Sub-contractors . 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.0 Accounting for TDS Introduction The Income Tax Act. payment of rent (u/s 194I) and payment to employees (u/s 192). This deduction by the payee is known as Tax Deducted at Source (TDS). TDS on Payment to Vendors (Contractors / Sub-contractors) Activity • • • • Debit slip is prepared for making payment to Supplier.As-Is Process General Ledger 10. 1961 prescribes that on certain nature of payments the payee has to deduct tax and deposit the same with the Income Tax authorities. Responsible Concerned Division Bill Passing Section Cash section Confidential 64 of 153 .

• 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. Reference of payment detail entry is made in TDS Register (Date of deposit of tax. it is filed with jurisdictional Assessing Officer Confidential 65 of 153 . summary of tax payment and TDS Register. • After signature of competent authority on Annual Return of tax deduction. Particulars of payment etc. 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 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.As-Is Process General Ledger accounting entry.) • Tax deduction certificate in Form no.

As-Is Process General Ledger Accounting Entries Voucher Type 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 Confidential 66 of 153 .

• 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 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.As-Is Process General Ledger TDS on Payment to Employees Activity • The salary details are prepared by the Computer Section. 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. total TDS deducted from employees and the amount Confidential 67 of 153 . Responsible GO / NGO Section of the RAO be deposited. Officer Dept. • Approved Challan and Debit slip is forwarded to the cashier for depositing TDS with income tax authorities. This detail includes the amount of TDS to be deducted. • The accounting entry is passed in the books of account and the voucher is filed. • Tax Deduction Certificate in Form No. Acct. • Concerned Office- An overall reconciliation statement is prepared In-Charge giving the aggregate value of the TDS certificates.

• Form 16 is forwarded after signature of the competent authority as per DOP to the respective employees.As-Is Process General Ledger deposited with the Income Tax Department. Accounting Entries Voucher Type 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 Confidential 68 of 153 .

(Bank) ReceivePayment and acknowledge receipt onChallan Confidential 69 of 153 .(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.

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 70 of 153 .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 .As-Is Process General Ledger T DS on Pay en to Em ees m t ploy Compliation CashSection RAO .

As-Is Process General Ledger 11.0 Period End Activities Introduction The following is a list of major year-end / period-end activities of the Board. 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. The list is illustrative and not exhaustive. Confidential 71 of 153 . . • • • • • • • • • • • • 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).

. 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……. viz.As-Is Process General Ledger 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). including non.…………………………………………………Dr To Bank Expenses for power purchaseA/c (Accounting of payment for power purchase bills for the previous year Reversal of last year’s provision) Confidential 72 of 153 . Next year when bills are paid Outstanding Expenses Account is debited.. Jindal Power.conventional power generation stations. BALCO. etc.……………………………………………….. 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. 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……. All power purchase transactions are recorded in the books of Head Office only..

The valuation of the issue is made by the computer system based on the weighted average method.As-Is Process General Ledger Accounting for Material Issues When the goods are issued entry is made in the Stores Computer Section.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-progress………………………………………………………Dr Fixed Asset………………………………………………………………………………Dr To Material Issued (Capital) (For the amount of material issued for capital transferred to CWIP) Confidential 73 of 153 . 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 Inter-Unit.O.O. This is for the actual amount) Confidential 74 of 153 . Responding Voucher Revenue expenses reclassified.e. Accounting Entries: Revenue Reclassification Voucher Type Journal Voucher Particulars In the books of RAO Revenue expenses reclassified.RAO A/c (For Revenue expenses reclassified being transferred to H..Pending allocation A/c………. Revenue expenses reclassified.Revenue Expenses Reclassified This year-end activity is applicable only to divisions totally involved in activities of capital nature.O. administrative overheads.g.Pending allocation A/c).Pending allocation A/c…………Dr To Expenses A/c (For expenses A/c being reclassified to Revenue expenses Transfer Voucher reclassified.Dr To Revenue expenses reclassified. 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 division’s CWIP.O. A/c……………………………………………………….H. The revenue expenses (e. etc) of these divisions are capitalized as capital work-in-progress (CWIP) by using a uniform overhead allocation rate through an intermediary account (i.) In the Books of H.Pending allocation A/c (For Revenue expenses reclassified being transferred to H.O.Pending allocation A/c ) Inter-Unit. This X% reclassification /allocation is done by the H.As-Is Process General Ledger Allocation of Overhead to Capital Work-in-Progress . This is for the actual amount.

Dr To Revenue expenses reclassified.Dr To Inter-Unit.As-Is Process General Ledger Transfer Voucher Inter-Unit-RAO A/c………………………………………………………………….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…………………………………………………….H.O. A/c (For the revised amount being capitalized as CWIP) Confidential 75 of 153 .

Entry passed for the month of March) Energy charges A/c……………………………………………………….e.As-Is Process General Ledger Revenue Recognition for Unbilled Revenue In case of “B“ category of HT consumers the Board adopts a mid-month billing cycle (i. at year-end (i. 31st March) the revenue attributable to the second half of the month of March is recognized by apportioning the March-April bill. First half of April only).. 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. Journal Voucher Entry passed for the month of April) Sundry Debtors A/c………………………………………………………..Dr To Energy charges A/c (For the amount of Revenue recognized for the 2nd half of Journal Voucher March.. Hence.Dr To Energy charges (For the entire amount of Revenue as per March-April bill. Accounting entries: Revenue Recognition Voucher Type Journal Voucher Particulars In the books of RAO Sundry Debtors A/c……………………………………………………. Entry passed for the month of April) Confidential 76 of 153 .e. of days in March covered in the bill / Total No.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 ). 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.Dr To Sundry Debtors A/c (For reversal of Revenue recognized for the 2nd half of March.

O. Year-end provision for interest expense is made. Bank A/c………………………………………………………………………………... No year-end accruals are done.As-Is Process General Ledger Interest on FD and Borrowings The interest income on FD is recognized on cash basis. Accounting entries: Interest on FD and Borrowing Voucher Type Journal Voucher Particulars In the books of H.) Confidential 77 of 153 . However.Dr To Provision for Interest A/c (For the accrual of interest on borrowings.Dr To interest on FD A/c Journal Voucher (For the interest on FD received) Interest on Borrowings A/c…………………………………………………. the interest expense on borrowings is recognized on accrual basis.

As-Is Process General Ledger 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. which is reconciled periodically and at year-end: Transfer of employees. The following is the illustrative list of Inter Unit transaction. 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 Confidential 78 of 153 .

) Provision for Doubtful dues from consumers A/c………………………Dr To Bad and doubtful debts provided for A/c (For year-end deduction made to doubtful debts provision. 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………………………………….) Provision for Doubtful dues from consumers A/c………………………..) Confidential 79 of 153 .Dr To Provision for Doubtful dues from consumers A/c Journal Voucher (For year-end addition made to doubtful debts provision.Dr To Sundry debtors A/c Journal Voucher (For irrecoverable debts written off) Bad and doubtful debts provided for A/c…………………………………. Irrecoverable debts are written off.As-Is Process General Ledger Bad Debt Provision / Write off The provision for doubtful dues from Consumers A/c is credited to account for the estimated doubtful debts.. At yearend the provision made for doubtful dues is re-visited and an appropriate revision to the provision is made.Dr To Provision for Doubtful dues from consumers A/c Journal Voucher (For doubtful debts provision.

Confidential 80 of 153 . Weighted Average Price method is used for stock valuation. Presently. 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. most of the purchases are made by the Board on total cost basis i.e. inclusive of freight and insurance charges. 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. 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. spare parts and raw materials. The stock is valued in accordance with the lower of cost or market price principle.As-Is Process 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.

. the expenditure is written off in the year in which the project is abandoned (ref.As-Is Process General Ledger Writing off of preliminary expenses on project In respect of projects e. In case the project is abandoned. 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). The preliminary expenses incurred for research.Dr To Expenses on feasibility studies / survey not yet sanctioned A/c (For writing off the expenses against revenue) Confidential 81 of 153 . feasibility studies.g. on account of project reports. As-Is Process Document for Asset Accounting). etc. survey and investigation i. Accounting Entries: Preliminary expenses written off Voucher type Petty Cash Voucher Particulars Expenses on feasibility studies / survey not yet sanctioned A/c…………………………………………………………. operational and financial feasibility study is undertaken before final approval of the project.e.Dr To Bank A/c Journal Voucher (For the expenses incurred on survey and feasibility study) Profit & Loss A/c……………………………………………………………………. turnkey contracts technical.

the status of CSEB is the same as that of a company incorporated under the Companies Act.As-Is Process General Ledger Creation of Provision for Income Tax For the purpose of Income Tax.. 1956.Dr To Provision for Income Tax A/c Petty Cash Voucher (For the provision of Income tax payable) Provision for Income Tax….. Accounting Entries Voucher type Journal Voucher Particulars Profit & Loss A/c…………………………………………………………….Dr To Bank A/c (For payment of income tax) Confidential 82 of 153 . The amount of Income Tax payable is calculated and provision for the same is created.……….………………………………………………….

FORBAY AND INTAKE DRAINAGE AND SEWARAGE RESIDENTIAL COLONY BYPASS CHANNEL AND ITS WORKS TAIL RACE CHANNEL MISC. BUILDINGS FABRICATION WORKSHOP HY.VALVES ETC COOLING WATER SYSTEM COOLING TOWERS SWEET WATER ARRANGMENTS INCLUDING RESERVOIRS DUCTS AND PENSTOCK PLANT.SURGETANKS. GEN. BUILDINGS M.RCC PIPES. PLANT BUILDING CONTAINING HY. GEN. WORKS OTHER CIVIL WORKS PUCCA ROADS KUCHCHA ROADS Confidential 83 of 153 .SPILLWAY HYDEL-WORKS. PLANT BUILDINGS CONTAINING TRANSMISSION INSTALLATIONS BUILDING CONTAINING DIST.ELEC.C.T.R. PLANT BUILDING CONTAINING DIESEL ELEC. GEN.FOR TREE CUT DOWN (PROVISIONAL) BUILD.EQUIP BUILDINGS CONTAINING THERMO ELEC.R.SYS.TRANSMISSION & DIST.PART OF HY. ELEC.PLANT.U.WORKS FORM.U.GEN.As-Is Process General Ledger 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.CONTAIN.DAMS.C. BUILDINGS M.PIPELINES FOR WATER SUPPLY IN RES. COLONY RESERVOIR. INSTALLATIONS OFFICE BUILDINGS RESIDENTIAL COLONY FOR STAFF OTHER BUILDINGS P.

PLANT TRANSF.CRANES MATERIAL HANDLING EQUIPMENT .BULLDOZER MATERIAL HANDLING EQUIPMENT-CEMENT MIXERS MATERIAL HANDLING EQUIPMENT . Confidential 84 of 153 . 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.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. OIL HANDING PLANT & EQUIPMENTS GAS STATIONS .KIOSKS.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.GAS PIPELINES ETC.SUBS EQUIP APPRAT SUBSTATION TRANSFORMER & KIOSKS 100 KV & ABOVE SUBSTATION TRANSFORMER & KIOSKS BELOW 100 KV LINE TRANSFORMER BELOW 100 KVA MATERIAL HANDLING EQUIPMENT-EARTHMOVERS.

BOX UNDERGROUND CABLES .BOXES & DISCONNECT.FIXED ASSETS ACCOUNTS CAPITAL EXPENDITURE ON ASSETS NOT OF BOARD ROADS ON MUNICIPAL LAND Confidential 85 of 153 . VEHICALES TRUCKS.JT. INCLUD.MISC.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.2 &66 OVERHEAD LINES ON R. OVERHEAD LINES ON STEEL SUPPORT AT VOLTAGE > 66 KV OVERHEAD LINES ON STEEL SUPPORT AT VOL.EQUIP.C. SUPPORT OVERHEAD LINES ON TREATED WOOD SUPPORT UNDERGROUND CABLES INCLU.BT.13.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. 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 .CABLE NETWORK ETC.FIRE PROTECTION SYSTEM LINES. TEMPOS.

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.PART OF HY.RCC PIPES. AT KORBA WEST SPARE UNITS / SERVICE UNITS CAPITAL SPARES AT GENERATING STATIONS ASSETS TRANSFER INWARD ASSETS TAKEN OVER FROM LICENCEES .FOR TREE CUT DOWN (PROVISIONAL) DEPRECIATION PROVISION .C.FORBAY AND INTAKE DRAINAGE AND SEWARAGE RESIDENTIAL COLONY BYPASS CHANNEL AND ITS WORKS TAIL RACE CHANNEL MISC. PLANT BUILDINGS CONTAINING TRANSMISSION INSTALLATIONS BUILDING CONTAINING DIST.U. GEN. ELEC.DAMS.I. BUILDINGS FABRICATION WORKSHOP DEPRECIATION PROVISION .PROV. PLANT BUILDING CONTAINING HY.R.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.ELEC. COLONY RESERVOIR. PLANT BUILDING CONTAINING DIESEL ELEC.R.OTHER CIVIL WORKS Confidential 86 of 153 .U.SURGETANKS.PIPELINES FOR WATER SUPPLY IN RES. GEN.PENDING VALU.WORKS FORM. WORKS DEPRECIATION PROVISION . BUILDINGS M.SYS. INSTALLATIONS OFFICE BUILDINGS RESIDENTIAL COLONY FOR STAFF OTHER BUILDINGS P. ASSETS TAKEN OVER FROM LICENSES PROVISION FOR DEPRECIATION ON FIXED ASSETS UNCLASSIFIED FIXED ASSETS DEPR.VALVES ETC COOLING WATER SYSTEM COOLING TOWERS SWEET WATER ARRANGMENTS INCLUDING RESERVOIRS DUCTS AND PENSTOCK PLANT. GEN. BUILDINGS M.BUILDINGS BUILDINGS CONTAINING THERMO ELEC.C. LEASEHOLD LAND & LAND DEV.C.SPILLWAY HYDEL-WORKS.T.HYDRAULIC WORKS HY.

As-Is Process General Ledger 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 .SUBS EQUIP APPRAT SUBSTATION TRANSFORMER & KIOSKS 100 KV & ABOVE SUBSTATION TRANSFORMER & KIOSKS BELOW 100 KV LINE TRANSFORMER BELOW 100 KVA MATERIAL HANDLING EQUIPMENT-EARTHMOVERS.GAS PIPELINES ETC.OTHERS SWICHGEARS INCLUDING CABLE CONNECTIONS BATTERIES INCLUDING CHARGING EQUIPMENT FABRICATION SHOP/WORKSHOP PLANT & EQUIPMENTS LIGHTNING ARRESTORS SYNCHRONOUS CONDENSORS Confidential 87 of 153 . 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. OIL HANDING PLANT & EQUIPMENTS GAS STATIONS .KIOSKS.CRANES MATERIAL HANDLING EQUIPMENT .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.BULLDOZER MATERIAL HANDLING EQUIPMENT-CEMENT MIXERS MATERIAL HANDLING EQUIPMENT .

OTH.CARRIER SYS.VEHICALS TRUCKS.MISC.BOX UNDERGROUND CABLES .13.2 &66 OVERHEAD LINES ON R. 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.FURNITURE & FIXTURES DEPRECIAYION PROVISION .CABLE-NETWORKS ETC. SUPPORT OVERHEAD LINES ON TREATED WOOD SUPPORT UNDERGROUND CABLES INCLU. INCLUD.As-Is Process General Ledger 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. TRAKKERS BUSES INCLUDING MINI BUSES JEEPS AND MOTER CARS OTHER VEHICALS DEPRECIATION PROVISION . ON LEASE ASSETES PLANT & MACH.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 . TEMPOS.OFFICE EQUIPMENT CALCULATORS TYPEWRITERS CASH REGISTERS IN CASH OFFICES OTHERS COMPUTERS Confidential 88 of 153 .BT.LINES.BOXES & DISCONNECT.JT.EQUIP.FIRE PROTECTION SYSTEM DEPRECIATION PROVISION .C. OVERHEAD LINES ON STEEL SUPPORT AT VOLTAGE > 66 KV OVERHEAD LINES ON STEEL SUPPORT AT VOL.

GEN.SYSTEMS. DEPRICIATION PROVISION .ASSETS TRANSFER INWARD DEPRECIATION PROVISION ..FORBAY AND INTAKE DRAINAGE AND SEWARAGE RESIDENTIAL COLONY BYPASS CHANNEL AND ITS WORKS TAIL RACE CHANNEL Confidential 89 of 153 .SURGE TANKS.CAPITAL EXPEND.TRANS. BUILDING CONTAINING THERMO ELECTRIC GEN.U. BUILDINGS M.. PLANT BUILDINGS CONTAINING HYDRO GENERATION EQUIPMENT BUILDINGS CONTAINING DISEL ELEC.C.GEN.PLANT BUILDINGS CONTAINING TRANSMISSION INSTALLATION BUILDING CONTAINING DISTRIBUTION INSTALLATIONS OFFICE BUILDINGS RESIDENTIAL COLONY FOR STAFF OTHER BUILDINGS P. COLONY RESERVOIR. COOLING WATER SYSTEM COOLING TOWERS SWEET WATER ARRANGMENTS INCLUDING RESERVOIRS DUCTS AND PENSTOCK PLANT.H.CAPITAL SPARES AT P.WORKS HYDRO ELEC.VALVES ETC.R. NOT OF BOARD DEPRECIATION PROVISION .As-Is Process General Ledger 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 .R.U.OTHER CAPITAL EXPENDITURE DEPRECIATION PROV.SPARE UNITS/SERVICE UNITS 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.& DISTRIBUTION EQUIP. BUILDINGS FABRICATION WORKSHOP HYDRAULIC WORKS HYD.T. HYDEL WORKS.PIPELINES FOR WATER SUPPLY IN RES.WEIRS. BUILDINGS M.DAMS ETC.C.RCC PIPES.

FIXED APPRATUS SUBSTATION TRANSFORMER & KIOSKS 100 KV & ABOVE SUBSTATION TRANSFORMER & KIOSKS BELOW 100 KV LINE TRANSFORMER BELOW 100 KVA MATERIAL HANDLING EQUIPMENT-EARTHMOVERS. 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. OIL HANDING PLANT & EQUIPMENTS GAS STATIONS .PLANT SUB EQUIP.GAS PIPELINES ETC.OTHERS SWICHGEARS INCLUDING CABLE CONNECTIONS BATTERIES INCLUDING CHARGING EQUIPMENT FABRICATION SHOP/WORKSHOP PLANT & EQUIPMENTS LIGHTNING ARRESTORS Confidential 90 of 153 . CRANES MATERIAL HANDLING EQUIPMENT . CEMENT .MIXERS MATERIAL HANDLING EQUIP.BULLDOZER MATERIAL HANDLING EQUIP. 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.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 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.

CABLE NETWORK ETC.AT VOL. EQUIPMENTS INCLUDING FIRE PROTECTION LINES.BT.ON TREATED WOOD SUPPORT UNDERGROUND CABLES . OVERHEAD LINES ON FAB. 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.13.2&66 KVA OVERHEAD LINES ON REC SUPPORT OVERHEAD LINES .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.> 66 KVA OVERHEAD LINES ON STEEL SUPPORT VOL.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 .STEEL OPERAT.JOINT BOXES DISCONNECTING BOX UNDERGROUND CABLES .

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 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.

EARTHMOVING EQUIP.EXP.EQUIP.EXP. ADMINISTRATION EXPENCES TO BE CAPITALISED PROVISION FOR COMPLETED WORKS CONSTRUCTION FACILITIES CONST. RECLASSIFIED FOR DEP.RECLASSIFIED . EXPENCES REV.EXP. TO BE CAPITALISED H.RECLASSIFIED FOR ADMINT.RECLASSIFIED-GENERATING EXP.& GENERAL CHARGES REV.EXP. RECLASSIFIED FOR EMPLOYEES COST REV.EXP.EXP. & BULLDOZERS CONSTUCTION EQUIPMENT .REPAIR & MAINT.ON TRIAL STAGE REV. .-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 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.O.CRANES CONST. RECLASSIFIED FOR INT.EQUIP. TO BE CAPITALISED REV.

MACHINARY CONSTRUCTION EQUIPMENT . SURVEY CHARGE INVESTMENTS INVESTMENTS AGAINST FUNDS STAFF PENSION FUND INVESTMENTS GRATUITY FUND INVESTMENTS INVESTMENTS OTHER THAN FUND INVESTMENTS INV. PROV.-CEMENT MIX. IN GOVT.B.DC TO AC. SECURITIES INV. 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.. FOR DEPRECIATION.OTHER DIESEL SET ETC.FOR DEPRE. ETC. Confidential 94 of 153 . POWER-OTHBODIES EXPENCES FOR FORMING AND ORGANISING THE BOARD OTHER EXPENCES . FOR DEPRECIATION.IN SHARES IN PUBLIC LTD.BUILDINGS CONSTRUCTION EQUIPMENT . INV.& OTH CIVIL CONST.OFFICE EQUIPMENTS CONSTRUCTION EQUIPMENTS .VEHICALS CONSTRUCTION EQUIPMENT .FURNITURE & FIXTURES CONSTRUCTION EQUIPMENT .-BONDS/DEB. OF OTHER POWER GEN. COMPANIES & CORP. CHANGE OF FREQ. FABRICATION SHOP / CONSTRUCTION WORKSHOP EQUIPMENT PROVISION FOR DEP. IN BONDS/DEBENTURES OF OTHER E. OTHER EXPENCES .PRELIMINARY EXP.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.MACH.VEHICLES PROV. & T&D BODIES INV. FOR DEPRECIATION-OTHER INCLUD.FOR DEPRECIATION-CRANES PROV. DIESEL SETS PROV. FOR DEPRECIATION-FURNITURE & FIXTURES PROV.ON CONSTRUCTION FACILITY PROV.BUILDING PROV. FOR DEPRECIATION-OFFICE EQUIPMENT PROV.

D. OTHER INVESTMENTS INVESTMENTS IN SUBSIDIARIES INVESTMENTS IN SHARE SUBDIARIES 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 . IN FORM OF F. LAND DEV. IN SHARE CAPITAL OF REC CO-OP. SOCIETIES INV. IN BONDS/DEBENTURES OF SUBSIDIARIES LOANS TO SUBSIDIARIES INVESTMENTS IN PARTNERSHIPS JOINT VENTURES INV.P. IN SHARE CAPITAL OF M. WITH BANKS COMPANIES ETC. STORES INV. BANK INV.IN SHARE CAPITAL OF CONSUMER CO-OP.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.

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 . 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. FOR DROUGHT RELIEF Confidential 96 of 153 . LGT/DIR REC SUNDRY DEBTORS STATE GOVT.T.EQUIP & CAP.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.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.

S.FOR SUBSIDY ON AGRICULTURE SUN.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 . SUNDRY DEBTORS INTER STATE SALE OF POWER FROM M.DEFENCE UNITS SUNDRY DEBTORS FOR SUBSIDY TO FISHERIES(USING AGR. ONE BATTI SUNDRY DEBTORS ST. SUNDRY DEBTORS INTER STATE SALE OF POWER FROM OTHER SEBs SOUTHERN REGION EXPORT OF POWER SUNDRY DEBTORS-MISCL.GOVT.GOVT.S. FREE EL.B.(CREDIT ACC) CASH & BANK UNCLASSIFIED AMOUNT CASH ACCOUNTS CASH ON HAND(INCLUD.B ( ORISSA STATE) R.P.E.T.REIMB.FREE EL. SUNDRY DEBTORS INTER STATE SALE OF POWER FROM G.SUB.P. GOVT.S.B (ANDHRA PRADESH) M.E.B (UTTAR PRADESH) SUNDRY DEBTORS FOR INTER STATE SALE OF POWER TO SUNDRY DEBTORS INTER STATE SALE OF POWER FROM D.RECIEPTS FROM CONSUMER PROVISION FOR DOUBTFUL DUES FROM CONS.S. 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.E.DEBTORS ST.B (MAHARASHTRA) N.P.) O.S.P.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.S.B (RAJASTHAN STATE) U.ON AGRICULTUR UTTHAN YOJNA SUNDRY DEBTORS ST.C (NATIONAL THERMAL POWER CORP.S.V.E.DR FOR SUBSIDY ON A/C OF SC/ST & JUGGI CHOPDI SUNDRY DEBTORS ST.GOVT.E.E.REIMB.

BANK A/C) S.BANK A/C) CANARA BANK (COLLECT.BANK A/C) CAENTRAL BANK OF INDIA (COLLECT.CO-OPERATIVE BANK (DISBURS.BANK A/C) CAENTRAL BANK OF INDIA (DISBURS.B. JABALPUR PUNJAB NATIONAL BANK (COLLECT.I.BANK A/C) M.BANK A/C) BANK OF BARODA (DISBURS. FOR PAMT OF 33/11KV SUBSTN WORK COLLECTION BANK ACCOUNTS IN ACCOUNTING UNITS ALLAHABAD BANK (COLLECT.BANK A/C) BANK OF BARODA (COLLECT.A/C (DISBURS.Counter MISSION COMPOUND.BANK A/C IN A/C UNIT STATE BANK OF INDORE (COLLECT BANK A/C) SYNDICATE BANK (COLLECT.P.RE(A/CS) CIR.P. EVENING BR.FOR H.BANK A/C) VIDYUT NAGAR POST OFFICE.BANK A/C) CANARA BANK (DISBURS.BANK A/C) BANK OF INDIA (COLLECT.BANK A/C) UNION BANK OF INDIA (DISBURS. JABALPUR MPRS BANK EXTN.P.I. JABALPUR PUNJAB NATIONAL BANK (DISBURS.BANK A/C) M.BNK INDIAN OVERSEAS BANK (COLLECT.CO-OPERATIVE BANK.BANK A/C) UNION BANK OF INDIA (COLLECT.O.Counter MISSION COMPOUND.B.BANK A/C) BANK OF INDIA (DISBURS.BANK A/C IN A/C UNIT SYNDICATE BANK (DISBURS.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.RAMPUR INDIAN BANK CIRCLE COLLECTION VIJAY BANK UNCLASSIFIED CASH BALANCE DISBURSEMENT BANK ACCOUNTS ALLAHABAD BANK (DISBURS.BANK A/C) UNITED COMMERCIAL BANK (COLLECT.BANK A/C) STATE BANK OF INDIA SPL.CO-OPERATIVE BANK (COLLECT.BANK A/C) TRAN.BANK A/C) M.BANK A/C) DENA BANK (DISBURS.BANK A/C) INDIAN OVERSEAS BANK (DISBURS.BANK A/C) CASH CREDIT ACCOUNT S. SATNA STATE BANK OF INDORE (DISBURS.BANK A/C) STATE BANK OF INDIA SPL.BANK A/C) MPRS BANK EXTN.A/C (COLLECT.A/C WITH MPCO.BANK A/C) DENA BANK (COLLECT.BANK A/C) Confidential 98 of 153 .BHOPAL(COLL.COLLEC.

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

As-Is Process

General Ledger

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

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
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

TO SUPP/CON (CAPITAL)-INT.FREE-RAJGHAT HEP ADV.FREE-TSF ADV.FREE-STSF ADV.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.FREE-AGCF ADV.TO SUPP/CON (CAPITAL)-INT.TO SUPP/CON (CAPITAL)-INT.FREE-SRP ADV.P.FREE-MHSL ADV.TO SUPP/CON (CAPITAL)-INT.TO SUP/CON (CAPITAL)-INT.FREE-T&P ADV.FREEADV. TO SUP/CON (CAPITAL)-INT.TO SUPP/CON (CAPITAL)-INT.FREE -WORK SHOP Confidential 102 of 153 .FREEADV.TO SUPP/CON (CAPITAL)-INT.TO SUPP/CON (CAPITAL)-INT.FREE-JJU ADV.FREE-SMU ADV.FREE-CSS ADV.TO SUPP/CON (CAPITAL)-INT.TO SUPP/CON (CAPITAL)-INT.TO SUPP/CON (CAPITAL)-INT.FREE-BGHP ADV.TO SUPP/CON (CAPITAL)-INT.) ADVANCE TO SUPPLIERS/CONTR.TO SUPP/CON (CAPITAL)-INT.TO SUPP/CON (CAPITAL)-INT.FREE-PHP ADV.FREE-REC/LIS ADV.FREE-RSK ADV.TO SUPP/CON (CAPITAL)-INT. TO CONTRACTOR (CAPITAL) SECURED ADVANCE CAPITAL BIRSINGHPUR SCHEME SECURED ADVANCE TO CONTRACTOR CAPITAL (T.TO SUPP/CON (CAPITAL)-INT.-LA HUDCO SECURED ADV.TO SUPP/CON (CAPITAL)-INT.FREE-APSE ADV.FREE-KIS ADV.TO SUPP/CON (CAPITAL)-INT.TO SUPP/CON (CAPITAL)-INT.(CAP)INT.H.TO SUPP/CON (CAPITAL)-INT.FREE-RD ADV.TO SUPP/CON (CAPITAL)-INT.FREE-EKP ADV.TO SUPP/CON (CAPITAL)-INT.FREE-DFRC ADV.TO SUPP/CON (CAPITAL)-INT.TO SUPP/CON (CAPITAL)-INT.TO SUPP/CON (CAPITAL)-INT.FREE-APSE ADV.TO SUPP/CON (CAPITAL)-INT.FREEADV.TO SUPP/CON (CAPITAL)-INT.FREE-RSA ADV.TO SUPP/CON (CAPITAL)-INT.FREE-ND ADV.TO SUPP/CON (CAPITAL)-INT.TO SUPP/CON (CAPITAL)-INT.FREE-RD ADV.TO SUPP/CON (CAPITAL)-INT.(CAPITAL)INTEREST FREE ADV.TO SUPP/CON (CAPITAL)-INT.FREE-WBK ADV.FREE-SPESE ADV.FREE-STP ADV.TO SUPP/CON (CAPITAL)-INT.TO SUPP/CON (CAPITAL)-INT.FREE-S&I ADV.TO SUPPLIER/CONTRACT.TO SUPP/CON (CAPITAL)-INT.FREEADV.FREEADV.BEAR.FREE-R&M ADV.FREE-REC BIRSINGHPUR TPS EXTENSION BTPSE ADV.FREE-RSS ADV.FREE-OABM ADV.TO SUPP/CON (CAPITAL)-INT.

FREE-SILR (CAPITAL)-INT.FREE-HTPE ADV. CONTROL ACCOUNT(CAPITAL)-RSK Confidential 103 of 153 .FREE-HTPE II ADV.FREE-STR ADV.TO SUPP/CON (CAPITAL)-INT.TO SUPP/CON (CAPITAL)-INT.FREE-MNP (CAPITAL)-INT.TO ADV.FREE-THP ADV.TO ADV.FREE-SIT (CAPITAL)-INT.FREE-IDA (CAPITAL)-INT.TO ADV.(THP) SUPP/CON MATERIALS CONTROL ACCOUNT (CAPITAL) CONTRACT.FREE-NDT (CAPITAL)-INT. ADV.MAT. CONTROL ACCOUNT(CAPITAL)-KIS CONTRACT.TO ADV.TO SUPP/CON (CAPITAL)-INT.FREE-CEPP ADV.TO SUPP/CON (CAPITAL)-INT.O./CONT.TO ADV.TO SUPP/CON (CAPITAL)-INT.TO ADV.FREE-KEF (CAPITAL)-INT.O.TO ADV.FREE-SPI ADV.FREE-BGHP II ADV.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 SUPP/CON (CAPITAL)-INT.FREE-STWS (CAPITAL)-INT.TO SUPP/CON (CAPITAL)-INT.TO SUPP/CON (CAPITAL)-INT.FREE-LA HUDCO PERSONAL ACCOUNT OF PARTY ADV.FREE-SPA ADV.FREE-RLT (CAPITAL)-INT. CONTROL ACCOUNT(CAPITAL)-OABM CONTRACT.FREE-FHTS ADV. CONTROL ACCOUNT(CAPITAL)-STP CONTRACT.FREE-SPD ADV.TO SUPP/CON (CAPITAL)-INT./CONT.TO ADV.TO SUPP/CON (CAPITAL)-INT.TO SUPP/CON (CAPITAL)-INT.MAT.TO SUPP/CON (CAPITAL)-INT.FREE(CAPITAL)-INT.TO SUPP.TO SUPP/CON (CAPITAL)-INT.FREE-ARDC ADV.FREE-SGTP ADV.FREE(CAPITAL)-INT.TO ADV.(CAPITAL) BIRSINGHPUR SCHEME ADV.TO ADV.FREE-SPE ADV.MAT.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-REV ADV.MAT.TO SUPP/CON (CAPITAL)-INT. & PENDING INTIMATION H. CONTROL ACCOUNT(CAPITAL)-MHSL CONTRACT.FREE-BHS (CAPITAL)-INT. CONTROL ACCOUNT(CAPITAL)-SMU CONTRACT.FREE-TPP ADV.TO SUPP.TO SUPP/CON (CAPITAL)-INT.FREE-SL(LIC) ADV.FREE-UAPI (CAPITAL)-INT.MAT.TO ADV.TO SUPP/CON (CAPITAL)-INT.FREE-STRT ADV.TO ADV.TO ADV.TO SUPP/CON (CAPITAL) PENDING INTIMATION H.FREE-STT (CAPITAL)-INT.TO SUPP/CON (CAPITAL)-INT.MAT.FREE-RPIS ADV.TO SUPP/CON (CAPITAL)-INT.

CONTROL ACCOUNT(CAPITAL)-LPP CONTRACT. CONTROL ACCOUNT(CAPITAL)-STWS CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-STT CONTRACT.MAT.MAT. CONTRACT.MAT.MAT.MAT.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. CONTROL ACCOUNT(CAPITAL)CONTRACT.MAT.MAT. CONTRACT. CONTROL ACCOUNT(CAPITAL)-BHP CONTRACT.MAT.MAT. CONTRACT. CONTRACT. CONTROL ACCOUNT(CAPITAL)-REC CONTRACT.MAT. CONTRACT. CONTROL ACCOUNT(CAPITAL)-PHP CONTRACT. CONTROL ACCOUNT(CAPITAL)-BGHP CONTRACT. CONTROL ACCOUNT(CAPITAL)-R&M CONTRACT. 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.MAT.MAT. CONTRACT. CONTROL ACCOUNT(CAPITAL)CONTRACT. CONTROL ACCOUNT(CAPITAL)-UAPI CONTRACT.MAT.MAT. CONTROL ACCOUNT(CAPITAL)CONTRACT. CONTROL ACCOUNT(CAPITAL)-KEF CONTRACT. CONTRACT. CONTROL ACCOUNT(CAPITAL)-SPESE CONTRACT. CONTROL ACCOUNT(CAPITAL)-IDA CONTRACT.MAT.MAT.MAT.MAT.MAT.MAT. CONTRACT.MAT.MAT. CONTROL ACCOUNT(CAPITAL)-SRP CONTRACT.MAT.MAT.MAT.MAT.MAT.MAT. CONTRACT. CONTROL ACCOUNT(CAPITAL)-SILR CONTRACT. CONTROL ACCOUNT(CAPITAL)CONTRACT.MAT.MAT. CONTRACT. CONTRACT.MAT.MAT. CONTROL ACCOUNT(CAPITAL)-T&P CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-APSE CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)CONTRACT. CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-BHS CONTRACT. CONTROL ACCOUNT(CAPITAL)-MNP CONTRACT. CONTROL ACCOUNT(CAPITAL)-NDT Confidential 104 of 153 . CONTROL ACCOUNT(CAPITAL)CONTRACT. CONTROL ACCOUNT(CAPITAL)-EKP CONTRACT.MAT.CONTROL ACCOUNT (CAPITAL)-WORK SHOP CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-WBK CONTRACT.MAT.MAT.MAT. CONTROL ACCOUNT(CAPITAL)CONTRACT. CONTRACT.

CONTRACT.MAT.MAT.MAT.MAT.TOWARDS FREIGHT FOR COAL TRANSPRT.MAT.O ADVANCE TO OIL SUPPLIERS-PENDING INTIMA.MAT. CONTRACT. CONTRACT. CONTROL ACCOUNT(CAPITAL)-SGTP CONTRACT.MAT.MAT.MAT.MAT.MAT.MAT.MAT. FROM H.MAT.MAT. CONTRACT. 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. CONTRACT. CONTRACT. CONTRACT. CONTROL ACCOUNT(CAPITAL)-FHTS CONTRACT.MAT. CONTROL ACCOUNT(CAPITAL)-THP CONTRACT. ADV.TO SUPP/CONT(O&M)PENDING INTIMATION FROM H. FROM H.TO RAIL. CONTROL ACCOUNT(CAPITAL)-BGHP II CONTRACT. CONTRACT.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.MAT. 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 .MAT. CONTRACT.O. CONTRACT. CONTROL ACCOUNT(CAPITAL)-CEPP CONTRACT. CONTROL ACCOUNT(CAPITAL)-SPI CONTRACT.PAY.MAT.MAT. CONTRACT.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. 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. CONTRACT.

FROM PROJ.DEB FOR RETURN OF FAILED EQP.GIVEN TO PROJ.LOAN ENHAN.(DRDA) SUNDRY DEBT.AGN. PLANT MFD BY BOARD SUNDRY DEBTORS FOR SALE HIRE PUR.OTHER RECIEPTS LOANS AND ADVANCES -OTHERS LOAN GIVEN TO STATE GOVERMENT LOAN/ADV.RECOV.COMP Confidential 106 of 153 . INCOME SUN. SUB. INCOME ACCD & DUE ON INV.OF EMPL. FOR SERV. TO THEM LOANS & ADVANCES TO STAFF (INTERESR FREE) FESTIVAL ADVANCE PAY ADVANCE T.INV OTHER THAN FUND INV.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.(DRDA)UNDER TRISEM PRG. 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.A.OFF.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.IN GURAN PER PERSONAL ACCOUNT OF ELECTRICAL ADVISOR SUNDRY DEBTORS FOR SALE OF ASSETS ETC SUNDRY DEBT.C. PROVISION FOR DOUBTFUL LOANS & ADV (CREDIT ACCT) SUNDRY RECEIVABLES UNCLASSIFIED SUNDRY RECEIVABLES SUNDRY DEBTORS-TRADING ACCOUNT SUNDRY DEBTORS FOR SALE OF ELE.TO HDFC ON BEH. FOR EXPEN. 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. ADVANCE MEDICAL TREATMENT ADVANCE L.OFF.T.

OTH. INCOME ACCRUED BUT NOT DUE ON INVEST IN SUBS COM. 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.THAN FUND INV.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.MISHRA 20.P.OTHERS INCOME ACCRUED DUE ON LOAN GIVEN TO STATE GOVT. Confidential 107 of 153 . SHRI G.FROM ST. TO SC/ST ONE BATTI CONNECTN.PART. INCOME ACCD & NOT DUE -FUND INVESTMENTS INCOME ACCD & NOT DUE . TO LICEN INRTEREST ACCURED-STAFF LOANS AND ADVANCES INCOME ACCRUED BUT NOT DUE. TEMP.1.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./JT VEN. INCOME ACCRUED BUT NOT DUE ON INVEST INPART/JT VEN INTEREST ACCURED BUT NOT DUE-LOANS & ADV.GOVT.93 INCOME ACCD & DUE .OTHER THAN SC/ST/JHUGGI JHOPADI SUBSIDY GRANT REC.UTTHAN YOJNA.

S.-INSURANCE COMPANIES CLAIM FOR LOSS.RECV.PLN.PLAN U SCLIS. EXCESS PAYMENT TO STATE GOVT.SATPURA P.-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.PLAN UND GTIS CLAIM AMT.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.DAMAGE TO MATERIALS-SUPPLIERS CLAIM FOR LOSS/DAMAGE TO MATERIAL-OTHS.RECV.H EXPENCES RECOVERABLE FROM SUP/CONT..ADMN.FROM LIC FOR DEP.FROM LIC FOR SAV.ADMN.UNDR SCLIS CLAIM AMT.RECOVERABLE FROM M.ADMN PLAN U GTIS.RECV. ELECTRICITY DUTY INTEREST PENDING ADJUSTMENT CLAIM AMT. EXPENSES PENCH H. ETC.FROM LIC FOR DEP.FROM LIC FOR SAV. AMOUNT PENDING INVESTIGATION-OTHERS AMOUNT PENDING INVESTIGATION-HEAD OFF.D.P. DM/WF.ADM.INCURRED TOWARDS MODERN. CLAIM FOR LOSS/DAMAGE TO MATERIALS-PORT TRUST AUTH CLAIM FOR LOSS/DAMAGE TO MAT. TRANSACTION DEMARRAGE WHARFAGE PENDING INVESTIGATION Confidential 108 of 153 .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. 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 GOVT.DIFF.GOVT.

RECEIVABLE DEFERRED REVENUE EXPENSES TO BE WRITTENOFF RECOVERABLE FROM K.E.B RECOVERABLE FROM G. OIL-KORBA-WEST INTER UNIT A/C-HO TR.CONT OTHER MISC. OIL-KORBA-EAST INTER UNIT A/C-HO TR.H. FROM MP/C'GARH FOR INTER UNIT FUND FROM H.E.E.O RECV.SAL.B Recv. from MP/C'GARH for inter unit trans.D. FROM MP/C'GARH FOR INTER UNIT TRAN.CPF. FROM MP/C'GARH FOR INTER UNIT .B RECOVERABLE FROM D.E. -OIL RECV.MATERIAL RECV.TO H. FROM MP/C'GARH FOR INTER UNIT REMMIT.EXP/ASSET RECV. FROM MP/C'GARH FOR INTER UNIT .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.B RECOVERABLE FROM D.OIL-SIRMOUR(TONES) INTER UNIT A/C-HO TR.O RECV. FROM MP/C'GARH FOR INTER UNIT CAP. 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. OIL-TOTALADOH(PENCH) Confidential 109 of 153 .OIL INTER UNIT A/C-HO TR.ADJUSTMENTS 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. TRAINEES FDR SECURITY DEPOSIT WITH LESSOR TEMPORARY-1 INTER UNIT ACCOUNT . FROM MP/C'GARH FOR INTER UNIT HO ADJUSTMENT Recv.OIL_AMARKANTAK INTER UNIT A/C -TR.LEAVE.N.PERSONNEL RECV. OIL-SARNI INTER UNIT A/C-HO TR.OIL-BIRSINGHPUR INTER UNIT A/C-HO TR OIL-BARSOOR INTER UNIT A/C-HO TR. FROM MP/C'GARH FOR INTER UNIT H.O TRANSACTN RECV.S.

OIL-SIDHI UNIT A/C-HO TR. OIL-AMBIKAPUR ACCOUNT-HO TR.OIL-CHHINDWARA A/C-HO TR.OIL-DEPUTATIONIST UNIT ACCOUNT-HO TR.OIL-GWALIOR ACCOUNT-HO TR. OIL-SEHORE UNIT A/C-HO TR.Q. OIL-SEONI UNIT ACCOUNT-HO TR.OIL-CEN. OIL-NARSINGHPUR UNITCACCOUNT-HO TR.MATERIALS-KORBA-EAST UNIT ACCOUNT.OIL-SAGAR UNIT ACCOUNT-HO TR.OIL-RATLAM UNIT ACCOUNT-HO TR.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-DEWAS ACCOUNT-HO TR.MATERIALS-TOTLADOH Confidential 110 of 153 .OIL-HEAD OFFICE UNIT A/C-HO TR.ACCOUNT UNIT UNIT ACCOUNT-HO TR.OIL-JABALPUR-CIR-2 A/C-HO TR.OIL-HOSHANGABAD ACCOUNT-HO TR.MATERIALS-KORBA-WEST UNIT ACCOUNT.MATERIALS-SIRMOUR UNIT ACCOUNT.OIL-DURG ACCOUNT-HO TR. OIL-UNCLASSIFIED UNIT ACCOUNT MATERIALS UNIT ACCOUNT. OIL-DHAR UNIT A/C-HO TR.MATERIALS-BIRSINGHPUR UNIT ACCOUNT. OIL-RAJNANDGAON UNIT ACCOUNT-HO TR.OIL-GUNA ACCOUNT-HO TR.OIL-BILASPUR ACCOUNT-HO TR.OIL-MANDSAUR UNIT ACCOUNT-HO TR.OIL-JABALPUR-CIR-1 ACCOUNT-HO TR.OIL-RAIPUR UNIT ACCOUNT-HO TR.OIL-UJJAIN UNIT A/C-HO TR. OIL-CSEB H.MATERIALS-BARSOOR UNIT ACCOUNT. OIL-KHARGONE UNIT A/C-HO TR. UNIT ACCOUNT-HO TR.OIL-MORENA UNIT A/C-HO TR.OIL-INDORE ACCOUNT-HO TR. OIL-CHHATARPUR ACCOUNT-HO TR. OIL-JAGDALPUR UNIT ACCOUNT-HO TR.OIL-REWA UNIT A/C-HO TR. OIL-BHOPAL ACCOUNT-HO TR.MATERIALS-SARNI UNIT ACCOUNT.OIL-KHANDWA UNIT ACCOUNT-HO TR.MATERIALS-AMARKANTAK UNIT ACCOUNT.

MATERIALS-DHAR INTER UNIT ACCOUNT.Q.& FIX.MATERIALS-HEAD OFFICE INTER UNIT ACCOUNT.MATERIALS-CAU INTER UNIT A/C MATERIALS INTER UNIT ACCOUNT. AND FIXED ASSETS INTER UNIT A/C-CAP.MATERIALS-MORENA INTER UNIT ACCOUNT.MATERIALS-SAGAR INTER UNIT ACCOUNT.ACCOUNT UNIT INTER UNIT ACCOUNT.ASST-KORBA-EAST INTER UNIT A/C-CAP.& FIX.MATERIALS-DEPUTATIONIST INTER UNIT ACCOUNT.ASST-AMARKANTAK INTER UNIT A/C-CAP.MATERIALS-RATLAM INTER UNIT ACCOUNT.MATERIALS-MANDSAUR INTER UNIT ACCOUNT.MATERIALS-SEONI INTER UNIT ACCOUNT.MATERIALS-RAJANANDGAON INTER UNIT ACCOUNT.MATERIALS-UNCLASSIFIED INTER-UNIT ACCOUNTS CAPITAL EXP.ASST-KORBA-WEST INTER UNIT A/C-CAP.MATERIALS-CEN.MATERIALS-RAIPUR INTER UNIT ACCOUNT.EXP.EXP.EXP.ASST-BIRSINGHPUR INTER UNIT A/C-CAP.EXP.& FIX.MATERIALS-REWA INTER UNIT ACCOUNT.MATERIALS-UJJAIN INTER UNIT ACCOUNT. INTER UNIT ACCOUNT.EXP.& FIX.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-CSEB H.ASST-BARSOOR Confidential 111 of 153 .MATERIALS-SIDHI INTER UNIT ACCOUNT.EXP.& FIX.MATERIALS-NARSINGHPUR INTER UNIT ACCOUNT.& FIX.MATERIALS-KHARGONE INTER UNIT ACCOUNT.MATERIALS-SEHORE INTER UNIT ACCOUNT.ASST-SARNI INTER UNIT A/C-CAP.

& FIX.& FIX.ASST-MANDSAUR A/C-CAP.ASST-DURG FIX.& A/C-CAP.ASST-REWA A/C-CAP.EXP.EXP.Q.EXP.ASST-SEHORE A/C-CAP.& FIX.EXP.EXP.ASST-INDORE FIX.& FIX.EXP.& A/C-CAP.EXP.& FIX.& FIX.ASST-CHHINDWARA FIX.ASST-JAGDALPUR A/C-CAP.ASST-DEPUTATIONIST A/C-CAP.ASST-AMBIKAPUR FIX.ASST-SIDHI A/C-CAP.& FIX.& FIX. TO HO-BIRSINGHPUR Confidential 112 of 153 .EXP.ASST-KHARGONE A/C-CAP.EXP.ASST-RAJNANDGAON A/C-CAP.A/C UNIT A/C-CAP.EXP.& A/C-CAP.EXP.EXP.EXP.& A/C-CAP.& A/C-CAP.& A/C-CAP.ASST-HOSHANGABAD FIX. TO HO-KORBA-EAST A/C-REMITT.ASST-KHANDWA A/C-CAP.EXP.EXP.EXP.EXP.ASST-SIRMOUR FIX.& FIX.EXP.EXP.EXP.& A/C-CAP.EXP.& FIX. A/C-CAP.ASST-UNCLASSIFIED ACCOUNT .& FIX.EXP.EXP.ASST-TOTLADOH FIX.& FIX.EXP.ASST-GUNA FIX.ASST-CHHATARPUR FIX.& FIX.ASST-CAU A/C-CAP.ASST-JABALPUR-CIR-2 A/C-CAP.EXP.ASST-HEAD OFFICE A/C-CAP.& FIX.& FIX.& FIX. TO HO-SARNI A/C-REMITT.EXP.ASST-BHOPAL FIX.& A/C-CAP.& FIX.& FIX.EXP.ASST-UJJAIN A/C-CAP.EXP.EXP.& FIX.ASST-CSEB H.ASST-RAIPUR A/C-CAP.& FIX.& A/C-CAP. TO HO-KORBA-WEST A/C-REMITT.& FIX.REMITTANCE TO HEAD OFFICE A/C-REMITT.EXP.EXP.& A/C-CAP.EXP.ASST-DEWAS FIX.ASST-GWALIOR FIX.& FIX.ASST-BILASPUR FIX. TO HO-AMARKANTAK A/C-REMITT.EXP.As-Is Process General Ledger Group Code 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 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 95 97 98 99 0 1 3 4 5 11 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.& A/C-CAP.EXP.EXP.EXP.ASST-MORENA A/C-CAP.ASST-NARSINGHPUR A/C-CAP.ASST-SAGAR A/C-CAP.& FIX.EXP.ASST-RATLAM A/C-CAP.ASST-SEONI A/C-CAP.ASST-JABALPUR-CIR-1 A[C-CAP.ASST-DHAR A/C-CAP.& A/C-CAP.& FIX.ASST-CEN.& A/C-CAP.

TO HO-CAU INTER UNIT A/C-REMITT. TO HO-KHARGONE INTER UNIT A/C-REMITT. TO HO-REWA INTER UNIT A/C-REMITT.O. A/C-REMITT. TO HO-RATLAM INTER UNIT A/C-REMITT. TO HO-NARSINGHPUR INTER UNIT A/C-REMITT. TO HO-SEHORE INTER UNIT A/C-REMITT. A/C-REMITT.FROM HO-KORBA-EAST Confidential 113 of 153 . TO HO-JABALPUR-CIR-2 INTER UNIT A/C-REMITT. A/C-REMITT. TO HO-SIDHI INTER UNIT A/C-REMITT. ACCOUNT INTERUNIT A/C-REMITTANCE TO HEAD OFFICE INTER UNIT A/C-REMITT. E. TO HO-CSEB H. TO HO-UJJAIN INTER UNIT A/C-REMITT. TO HO-RAIPUR INTER UNIT A/C-REMITT. TO HO-JABALPUR-CIR-1 INTER UNIT A/C-REMITT. INTER UNIT A/C-FUNDS TRANS. TO HO-MORENA INTER UNIT A/C-REMITT.Q. A/C-REMITT.As-Is Process General Ledger Group Code 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 33 34 34 34 Subgroup Code 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 95 97 98 99 0 1 3 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. TO HO-CEN. A/C-REMITT. A/C-REMITT. A/C-REMITT. TO HO-UNCLASSIFIED INTER UNIT ACCOUNT . TO HO-SEONI INTER UNIT A/C-REMITT. TO HO-DHAR INTER UNIT A/C-REMITT. TO HO-KHANDWA INTER UNIT A/C-REMITT. A/C-REMITT. TO HO-HEAD OFFICE INTER UNIT A/C-REMITT.FROM HO-AMARKANTAK INTER UNIT A/C-FUNDS TRANS. TO HO-SAGAR INTER UNIT A/C-REMITT.FUNDS TRANSFER FROM H. A/C-REMITT. A/C-REMITT. TO HO-DEPUTATIONIST INTER UNIT TRANSACTION R.A/C UNIT INTER UNIT ACCOUNT-REMITT. TO HO-MANDSAUR INTER UNIT A/C-REMITT. TO HO-RAJNANDGAON INTER UNIT A/C-REMITT. TO HO-JAGDALPUR INTER UNIT A/C-REMITT. A/C-REMITT. INTER UNIT 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.

FROM HO-JAGDALPUR INTER UNIT A/C-FUNDS TRANS. INTER UNIT A/C-FUNDS TRANS. INTER UNIT A/C-FUNDS TRANS.FROM HO-DHAR INTER UNIT A/C-FUNDS TRANS.FROM HO-JABALPUR-CIR-1 INTER UNIT A/C-FUNDS TRANS.FROM HO-CAU INTER UNIT A/C-FUNDS TRANS.FROM HO-SIDHI INTER UNIT A/C-FUNDS TRANS.FROM HO-REWA INTER UNIT A/C-FUNDS TRANS.A/C UNIT INTER UNIT A/C-FUNDS TRANS.FROM HO-SIRMOUR TRANS. INTER UNIT ACCOUNT FUNDS TRANSFER FROM H.FROM HO-SEHORE INTER UNIT A/C-FUNDS TRANS. O.As-Is Process General Ledger Group Code 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 34 Subgroup Code 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 95 97 98 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-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-JABALPUR-CIR-2 INTER UNIT A/C-FUNDS TRANS.FROM HO-AMBIKAPUR TRANS.FROM HO-HOSHANGABAD INTER UNIT A/C-FUNDS TRANS.FROM HO-UJJAIN INTER UNIT A/C-FUNDS TRANS.FROM HO-MANDSAUR INTER UNIT A/C-FUNDS TRANS.FROM HO-TOTLADOH TRANS.FROM HO-CHHATARPUR TRANS.FROM HO-BILASPUR TRANS.FROM HO-BARSOOR TRANS.FROM HO-INDORE INTER UNIT A/C-FUNDS TRANS.FROM HO-MORENA INTER UNIT A/C-FUNDS TRANS.FROM HO-RATLAM INTER UNIT A/C-FUNDS TRANS.FROM HO-GUNA INTER UNIT A/C-FUNDS TRANS.FROM HO-BIRSINGHPUR TRANS.FROM HO-SAGAR INTER UNIT A/C-FUNDS TRANS.Q.FROM HO-CHHINDWARA TRANS.FROM HODEPUTATIONIST INTER UNIT R E AC FUND TRANSFER FROM H.FROM HO-HEAD OFFICE Confidential 114 of 153 .FROM HO-KHANDWA INTER UNIT A/C-FUNDS TRANS.FROM HO-CSEB H.FROM HO-RAIPUR INTER UNIT A/C-FUNDS TRANS.FROM HO-SEONI INTER UNIT A/C-FUNDS TRANS.FROM HO-NARSINGHPUR INTER UNIT A/C-FUNDS TRANS.FROM HO-DURG TRANS.Q.FROM HO-RAJNANDGAON INTER UNIT A/C-FUNDS TRANS.FROM HO-CEN.FROM HO-GWALIOR INTER UNIT A/C-FUNDS TRANS.FROM HO-KORBA-WEST TRANS.FROM HO-DEWAS TRANS.FROM HO-SARNI TRANS.FROM HO-KHARGONE INTER UNIT A/C-FUNDS TRANS.FROM HO-BHOPAL TRANS.

TRANSACTIONS-GUNA A/C-H.O. TRANSACTIONS-AMARKANTAK A/C-H. TRANSACTIONS-JABALPUR-CIR-1 A/C-H. TRANSACTIONS-SARNI A/C-H.O.O. E. TRANSACTIONS-BARSOOR A/C-H. TRANSACTIONS-SIRMOUR A/C-H.O.O.O.O. TRANSACTIONS-BHOPAL A/C-H.O. TRANSACTIONS-INDORE A/C-H. TRANSACTIONS-NARSINGHPUR A/C-H.O. TRANSACTIONS-RAIPUR A/C-H.O. TRANSACTIONS-MANDSAUR A/C-H.O.O. TRANSACTIONS-SEONI A/C-H. TRANSACTIONS-SAGAR A/C-H. TRANSACTIONS-MORENA A/C-H.O.O. TRANSACTIONS-BILASPUR A/C-H. TRANSACTIONS-AMBIKAPUR A/C-H. TRANSACTIONS-RAJNANDGAON A/C-H.O.O.O.O.O.FROM HO-UNCLASSIFIED ACCOUNT . TRANSACTIONS-CHHINDWARA A/C-H.R. TRANSACTIONS-KORBA-EAST A/C-H.O.O. TRANSACTIONS-SIDHI A/C-H. TRANSACTIONS-TOTLADOH A/C-H.O. TRANSACTIONS-CSEB H. TRANSACTIONS-DURG A/C-H.O. TRANSACTIONS-REWA A/C-H.O.Q.O. TRANSACTIONS-BIRSINGHPUR A/C-H.O. TRANSACTIONS-HOSHANGABAD A/C-H. TRANSACTIONS-RATLAM A/C-H. TRANSACTIONS-DEPUTATIONIST ACCOUNT H. TRANSACTIONS-DEWAS A/C-H. TRANSACTIONS A/C-H.O.O. ACCOUNT TRANSACTION GPF Confidential 115 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 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-FUNDS TRANS. TRANSACTIONS-KORBA-WEST A/C-H.O.O.H.O.O. ----.O.O. TRANSACTIONS-KHARGONE A/C-H. TRANSACTIONS-KHANDWA A/C-H. TRANSACTIONS-DHAR A/C-H. TRANSACTIONS-CHHATARPUR A/C-H. TRANSACTIONS-UJJAIN A/C-H.O.O.O.O.O.O. TRANSACTIONS-JAGDALPUR A/C-H. TRANSACTIONS-JABALPUR-CIR-2 A/C-H. TRANSACTIONS-SEHORE A/C-H. A/C-H. TRANSACTIONS-GWALIOR A/C-H.O.

As-Is Process General Ledger Group Code 35 35 35 35 35 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 36 Subgroup Code 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 57 58 61 63 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. TRANSACTIONS-CAU A/C TRANSACTION-ASSISTANT CHIEF A/C-H. TRANSACTIONS-UNCLASSIFIED ACCOUNT .O.A/C UNIT A/C-H.O. TRANSACTIONS-HEAD OFFICE A/C-H.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 .O.O. TRANSACTIONS-CEN.

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
37 37 37 37 37 37 37 37 37 37 37 37 37 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38 38

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
38 38 38 38 38 38 38 38 38 38 38 38 38 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39 39

Subgroup Code
54 55 56 57 58 61 63 64 80 90 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

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

Q.FOR TRANS.FOR TRANS.FOR TRANS.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.FOR TRANS.FOR TRANS.FOR TRANS.FOR TRANS.As-Is Process General Ledger 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 53 54 55 56 57 58 61 63 64 80 90 97 98 99 0 100 110 120 130 140 160 170 180 200 210 220 230 300 310 320 330 400 410 420 500 510 520 530 540 600 611 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.COAL COST DIVERTED EXTERNAL WAGONS .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. COAL-DEPUTATIONIST COAL-CEN.A/C UNIT COAL.FOR TRANS.COAL COST UNCONNECTED WAGONS .FOR TRANS.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 . 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 .

P. 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 . BOMBAY.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.ELEC.BOARD LIABILITY FOR FLEE BILLS DAMAN & DUO ELECT.BOARD.A.P. POWER PURCHASE FROM BSESL. HAV.SURAT GOA ELECTRICITY BOARD GUJRAT ELECTRICITY BOARD LIABILITY FOR FLEE BILLS DADRA NGR.

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 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.FOR LIABIL./WORK MATER./WORK MATER.-RSA LIABIL.FOR LIABIL./WORK CAP.-PHP CAP./WORK CAP.-SPESE CAP.FOR SUPP OF MATER.FOR LIABIL.-RD LIABIL.FOR LIABIL.-SRP CAP.FOR SUPP OF MATER.FOR LIABIL.-ND CAP./WORK MATER./WORK MATER./WORK MATER.FOR LIABIL.-AGCF CAP.FOR SUPP OF MATER.FOR SUPP OF MATER.FOR LIABIL.FOR LIABIL.FOR LIABIL.-MHSL LIABIL./WORK CAP.FOR LIABIL.FOR LIABIL./WORK MATER.-STWS 122 of 153 Confidential ./WORK MATER./WORK MATER./WORK CAP.FOR LIABIL.-WBK CAP./WORK MATER.-SMU LIABIL.CAP.FOR LIABIL./WORK MATER./WORK MATER./WORK MATER./WORK MATER./WORK CAP.FOR SUPP OF MATER.FOR LIABIL.-CSS CAP.-BHS CAP./WORK MATER.CAP.CAP.FOR LIABIL./WORK MATER.FOR LIABIL.-APSE CAP.FOR LIABIL.-TSF LIABIL./WORK CAP./WORK CAP.-APSE CAP./WORK MATER./WORK MATER.FOR SUPP OF MATER.CAP.-JJU CAP./WORK MATER.FOR LIABIL.-OABM LIABIL.-RSK LIABILITY FOR SUPPLY OF MATERIAL(CAP) -DFRC LIABIL.-RAMPUR DIS LIABIL.-BGHP CAP./WORK CAP.-EKP CAP.-RE/LIS CAP.FOR LIABIL.-R&M CAP.FOR SUPP OF MATER.-RSS LIABIL.FOR LIABIL.FOR SUPP OF MATER.FOR SUPP OF MATER./WORK MATER.FOR LIABIL./WORK MATER.CAP./WORK CAP.-STSF LIABIL./WORK MATER./WORK CAP./WORK CAP.CAP.-LPP CAP./WORK MATER.CAP./WORK MATER.FOR LIABIL.FOR LIABIL./WORK MATER.-T&P CAP./WORK MATER./WORK MATER.FOR LIABIL.FOR LIABIL.CAP./WORK MATER.-S&I CAP./WORK MATER.-REC CAP.-BHP CAP.FOR LIABIL.FOR SUPP OF MATER.FOR LIABIL.FOR LIABIL.

/WORK MATER.FOR LIABIL.-ARDC CAP.-UAPI CAP.FOR LIABIL./WORK MATER.-SIT CAP./WORK CAP.-STR CAP.-NDT CAP.-RLT CAP.FOR LIABIL./WORK CAP.-THP LIABIL.FOR LIABIL.-KEF CAP./WORK CAP./WORK CAP.FOR LIABIL./WORK MATER./WORK MATER./WORK CAP.FOR LIABIL.FOR SUPP OF MATER./WORK CAP.FOR LIABIL.FOR SUPP OF MATER./WORK CAP.FOR SUPP OF MATER.-FHTS LIABIL.-IDA CAP.-STT CAP.FOR LIABIL.-SPE LIABIL.-BGHP II LIABIL.FOR SUPP OF MATER.FOR LIABIL./WORK MATER.FOR SUPP OF MATER./WORK CAP.-SL(LIC) CAP.-MNP CAP./WORK CAP.FOR SUPP OF MATER.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.-REV LIABIL.-SPI LIABIL./WORK MATER./WORK CAP.FOR SUPP OF MATER.FOR SUPP OF MATER./WORK MATER./WORK CAP.-HTPE LIABIL.-TPP LIABIL./WORK MATER.-SPA LIABIL.-RPIS LIABIL.-STRT CAP./WORK MATER./WORK MATER./WORK CAP.FOR LIABIL.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 SUPP OF MATER.-SILR CAP./WORK CAP./WORK MATER.FOR LIABIL./WORK CAP./WORK CAP.FOR SUPP OF MATER.-CEPP LIABIL.FOR LIABIL.-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 .FOR LIABIL.FOR SUPP OF MATER.-SPD LIABIL.-HTPE II LIABIL./WORK MATER.FOR SUPP OF MATER.FOR SUPP OF MATER.-SGTP LIABIL.FOR SUPP OF MATER./WORK MATER.

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 .

-DFRC CAP.-ND CAP.-RD CAP.OF SUPP.OF SUPP.OF SUPP.OF SUPP.-WBK CAP.-APSE CAP.-SRP CAP.-EKP CAP.OF SUPP.-STP CAP.OF SUPP.-RSA CAP.OF SUPP.-S&I CAP.OF SUPP.OF SUPP.-RE/LIS CAP.OF SUPP.-RSK CAP.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.-OABM CAP.OF SUPP.-REC CAP.-BHP 125 of 153 Confidential .OF SUPP.-RD CAP.OF SUPP.-AGCF CAP.OF SUPP.OF SUPP.-JJU CAP.OF SUPP.-MHSL CAP.OF SUPP.OF SUPP.-KIS CAP.OF SUPP.-STSF CAP.-APSE CAP.-PHP CAP.OF SUPP.OF SUPP.-SPESE CAP.OF SUPP.-LPP CAP.OF SUPP.-TSF CAP.-CSS CAP.OF SUPP.OF SUPP.OF SUPP.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.-RSS CAP.-SMU CAP.OF SUPP.OF SUPP.

OF MAT/WORK CAP.OF SUPP.-STRT PROVISION FOR SUPP.CAP.-THP PROVISION FOR SUPP.-SPA PROVISION FOR SUPP.OF MAT/WORK CAP.OF SUPP.-RLT PROVISION FOR SUPP.-BHS CAP.-REV PROVISION FOR SUPP.-IDA PROVISION FOR SUPP.-HTPE PROVISION FOR SUPP.OF MAT/WORK CAP.OF MAT/WORK CAP.CAP.OF MAT/WORK CAP.OF MAT/WORK CAP.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.OF MAT/WORK CAP.OF MAT/WORK CAP.-SPI PROVISION FOR SUPP.-BGHP II PROVISION FOR SUPP.OF MAT/WORK CAP.CAP.-CEPP PROVISION FOR SUPP.OF SUPP.-SL(LIC) PROVISION FOR SUPP.-STR PROVISION FOR SUPP.OF MAT/WORK CAP.-STT PROVISION FOR SUPP.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.CAP.OF MAT/WORK CAP.CAP.OF MAT/WORK CAP.CAP.-R&M CAP.OF MAT/WORK CAP.OF MAT/WORK CAP.OF MAT/WORK CAP.-HTPE II PROVISION FOR SUPP.CAP.-FHTS PROVISION FOR SUPP.-STWS CAP.-SPD PROVISION FOR SUPP.-BGHP CAP.-T&P CAP.OF SUPP.-SIT PROVISION FOR SUPP.OF MAT/WORK CAP.OF MAT/WORK CAP.-LA HUDCO LIABILITY FOR UNDER BILLED SUPPLIES(CAPITAL) LIABILITY FOR UNDER BILLED SUPPLIES-KIS Confidential 126 of 153 .OF SUPP.OF SUPP.OF SUPP.OF MAT/WORK CAP.CAP.-ARDC PROVISION FOR SUPP.OF MAT/WORK CAP.OF SUPP.OF SUPP.-SGTP PROVISION FOR SUPP.OF MAT/WORK CAP.OF SUPP.-RPIS PROVISION FOR SUPP.OF SUPP.OF MAT/WORK CAP.OF MAT/WORK CAP.OF MAT/WORK CAP.-SPE PROVISION FOR SUPP.-SILR PROVISION FOR SUPP.-UAPI PROVISION FOR SUPP.-NDT PROVISION FOR SUPP.OF SUPP.OF MAT/WORK CAP.OF MAT/WORK CAP.-KEF PROVISION FOR SUPP.-MNP PROVISION FOR SUPP.OF MAT/WORK CAP.-TPP PROVISION FOR SUPP.OF MAT/WORK CAP.

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 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 .

EQUP.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.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 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. O&M WORKS STAFF RELATED LIABILITIES AND PROVISIONS UNCLASSIFIEDSTAFF RELATED LIABILITY/PROVISIONS STAFF RELATED PROVISIONS GPF OTHER SUBSCRIPTION Confidential 128 of 153 .

I.U GTIS PAYABLE TO LEGAL HAIR.GTIS(40%)BRD.U SCLIS(60%)BOARD CON.FOR TERMINAL BEN.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.FOR VARIOUS OFFICERS/EMPLOYEES CLUBS IN Confidential 129 of 153 . EMPLOYEE'S CONTRIBUTION TO M.BEN.B.P. L.& IN PROVI.P.OTH AGEN INL BANK LOAN) SWA-SWRAKSHA NIDHI B.UNDR.& INT PROVN.T.T.T. PAYABLE NET SALARY PAYABLE BONUS PAYABLE LIABILITY FOR MEDICAL EXPENCES LIABILITY FOR EARNED LEAVE ENCASHMENTS INCENTIVE AWARDS FOR MERITORIOUS PRD.OF SOCIETY (PENDHI SOC.P.SCLIS(60%)BRD. OF ABHIYANTA SANGH COURT RECOVERY FAMILY BENEFIT FUND OF DEPUTATIONIST LIAB.F EMPLOYEE'S CONTRIBUTION TO E. FOR CLAIM AMT.S (E.D ACCOUNT EMPLOYEE'S CONTRIBUTION NTO C.U SCLIS PAYABLE TO LEGAL HAIR DONATION FROM EMPLOYEES FOR RELIEF WORK IMPOUNDED ARREARS/AECD "SUBS.C EMPLOYEE'S CONTRIBUTION TO R. BOARD DIPLOMA HOLDERS SOCIETY REC.& INTEREST UNPAID SALARIES/WAGES UNPAID BONUS UNPAID PENSION/GRATUITY OTHER UNPAID AMOUNTS SALARIES BONUS ETC.S.ELEC.S CONTRIBUTION LIABILITY FOR C.CON.CON.P.FOR TERMINAL BEN.UNDR.D M.P.F EMPLOYEE'S CONTRIBUTION TO F.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 . FOR CLAIM AMT.F) SAVINGS CUM LIFE INSURANCE SCHEME LIAB.P.P.FOR TER.I.PAYMENT THEREOF PROVN. 84-85 STAFF DEDUCTIONS & RECOVERIES PAYABLE INCOME-TAX DEDUCTED AT SOURCE EMPLOYEES CONTRIBUTION TO PF-G.

DUTY PAY. ELECTRICITY DUTY PAYABLE TO GOVT.As-Is Process General Ledger 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.GOVT.O & M SECURITY DEPOSITS OTHER THAN CASH .O&M EARNEST MONEY DEPOSIT .GOVT 5BHP(INC.CAPITAL SECURITY DEPOSITS OTHER THAN IN CASH .UTTHAN YOJNA) LIABILITY FOR EXPENCES LIABILITY FOR ED ON FABRICATED MATERIAL SUNDRY CREDITORS FOR EXPENCES LIABILITY FOR ED ON P.UTTHAN YOJNA) DEV. LIABILITY FOR EXCISE DUTY ON GENRATION LIABILITY FOR ELETRICITY DUTY ON ANXILARY CONSUMPT LIABILITY FOR ENERGY DEV.C.UPTO 5BHP(INC.CESS PAY TO S. . 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 .TO ST. POLES PROVISION FOR LIABILITY FOR EXPENCE LIABILITY FOR EXPENSES TO BE REIMBURSED TO RSEB.CAPITAL RETENTION MONEY FROM SUPP/CONTRA.I GPIAP AMT.CAPITAL EARNEST MONEY DEPOSIT OTHER THAN CASH (CAPITAL) EARNEST MONEY DEPOSIT OTHER THAN CASH (O & M) SECURITY DEPOSIT IN CASH .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 . FOR HT CONSUMERS ELEC.S.CAPITAL EARNEST MONEY DEPOSIT .O & M UN CLAIMED DEPOSITS ELECTRICITY DUTY PAYABLE TO GOVT. DEVELOPEMENT CESS PAYABLE TO GOVT.O & M RETENTION MONEY FROM SUPP/CONTRA .C. FOR HT CONSUMERS DEVELOPMENT CESS PAYABLE TO GOVT.

INCOME-TAX DED. GOVT. PAY.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.D. GOVERMENT SUBSIDY REFUNDABLE ROYALTY PAYABLE BY THE CONTRACTOR PENS. ON BOND INTRST WARRANT ISSUED FOR PAY.P. CAP. ASSE PROVISION FOR LOSS ON OBSOLESCENCE OF CAPITAL Confidential 131 of 153 . ST SOURCE ON PAYMENT OF INT ON BOR INCOME-TAX DEDUC AT SOU. SALES TAX DEDUCTED AT SOURCE PURCHASE TAX DEDUCTED AT SOURCE LIABILITY FOR UNDESPATCHED CHEQUES AMOUNT PAYABLE/ADJUSTABLE TO STATE GOVT.OF POLYTECH.TRAINEES FDR OTHER MISC.IN CASH FROM EMPLOYEES INCLUDING TRAINEES LIABILITY FOR DEPOSITS ON BEHALF OF EX-EMPLOYEES ADVANCE RECEIVED FOR SALE OF STORES SCRAP ETC. AND AFTER COMMISS. DEPOSITS SUBSIDY PAYABLE TO M/S M. CO-OPRATIVE FEDERATION INTT PAYABLE TO ST. SECURITY DEPOSIT FROM EMPLOYEES INCLU.& LEAVE SALARY CPF CONT.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.PAYABLE PARENT EMPL. TO CON. DEPOSIT FROM SCHOOL SAMITI VIDYUT GRIHA KORBAWEST COMMERCIAL TAX DEDUCTED AT SOURCE CONSTN.ON PAYMENT TO CONTRACTOR INCOME-TAX DEDUCTED AT SOURCE ON OTH. OF INST. OF INTRSY ON DEBENT S.

LOANS R. A.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.D. LOANS Confidential 132 of 153 .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.BACKWARD & HARIZAN OTHER DEPOSITS FROM CONSUMER SECURITY DEPOSITS FROM CONSUMER (IN CASH) SECUR.T.AMT.TO THE LIC HOUSING FIN.E. DEPOSITS WORKS DEPOSITS RECD UNDER JALDHARA PROGRAME DEPOSIT FOR PUMP CONNECTION DEPOSIT FOR TUBE WELL CONNECTION SINGLE POINT CONNECTIONS SC/ST.DEPOSIT FROM CONSUMER(IN CASH NON-INT BEAR. SERVICE CONNECT.C.BER SECURITY DEPOSITS FROM CONSUMERS (OTH.) SECURITY DEPOSITS FROM CONSUMERAS IN CASH (INT.LTD.C.C. LOANS REPAYMENT OF PRIN.R.I.

&I CORPN. A. STATE CO-OP. BOMBAY DEPOSITS FROM EX-EMPLOYEES SURPLUS OF CHIEF MINISTER'S RELIEF FUND DEPOSITS FROM MPVM ABHIYANTA SANGH BT REPAYMENT DUE ON LOAN UNDER CENT. BHOPAL LOANS FROM PROVIDENT INVESTMENT CO. LOANS FROM GANGAJALI FUND TRUST. LTD.SCHM(SPA) CONSORTIUM LOAN FROM COMM.OF INDIA REPAY.C. DUE ON DEPOSIT FROM SBI FOR SYSTEM IMPROV.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. NEW DELHI REPAYMENT DUE ON LOAN FROM M. LOANS FROM GANGAJALI FUND TRUST.D.BANK FOR ELECTRI. 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.R.I. LOANS REPAYMENT OF ACCRUED INT.E.BHOPAL LOANS FROM PROVIDENT INVESTMENT CO.P.C.SCHM(SPA) LOANS FROM STATE GOVT. REPAYMENT DUE ON LOAN FROM M/S. LOANS R. LOANS NABARD LOANS LOANS FROM COMMERCIAL BANKS FOR ELECTRIF. SCHEME LOANS FROM STATE GOVT. BOMBAY DEPOSITS FROM EX-EMPLOYEES Confidential 133 of 153 . LTD. FOR JALDHARA PROG REPAYMENT OF LOAN FROM IC.. FIN. 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.LTD. RECD. TO THE LIC HSG. IREDA .C.

SCHEME INT. INTEREST ACCRUED ON LOAN FROM FLOOD RELIEF FUND INTEREST ACCRUED & DUE ON DEP.P.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. BANK INTEREST ACCRUED AND DUE ON LOAN FROM SIDBI INTT.SOURCES AND DEPOSITS LOANS FROM GANGAJALI FUND BHOPAL PROVIDENT FUND INVESTMENT CO.OF INDIA INTREST ACCURED AND DUE-LOAN(SBI) SYS.I. SPON. INT.GOVT.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.D.C. ACCRUED & DUE ON LOAN UNDER CENT.IMPROV. ACCRUED & DUE "WORKING CAPITAL DEMAND LOAN" CAPITAL LIABILITIES (OTHER THAN STATE GOVT. FROM AREA CLUB BPL INTT. ACCURED & DUE ON LOAN FROM M.T.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.V.JBP. LOANS FROM OTH.A. INT. INT.C.& I CORPN.C. FOR W.T LOAN RECEIVED UNDER CENT SPONSERED SCHEME LOAN FROM SECY/TRUSTEE BHARAT BHAWAN BPL LOAN FROM HDFC INDORE Confidential 134 of 153 . B. LOAN FROM THE L.BOMBAY DEPOSITS OF SURPLUS OF CHIEF MINISTERS RELIEF FUND DEPOSITS FROM MPVM ABHIYANTA SANGH B. ACCURED/DUE LOAN FROM ST. SCH.B. HOUSING FINANCE LTD.. INTT.I. CO-OP. ACCURED AND DUE ON LOAN FROM N. ACCRUED & DUE ON LOAN FROM SECY. ACCRUED AND DUE ON LOAN FROM M/S IREDA N-DEH.SCH.

LOANS UNDER SEC. D.P.(SUPP)ACT 48 STATE GOVT.LOAN REPAYABLE AFTER SPECIFIC PERIOD CONTRI.FOR REPAYMENT GURANTE AMT.D.ASSE CONSUMERS CONTRIBUTION TOWARDS COST OF CAP. SCHEME FINANCIAL PARTICIPATION BY CONSUMERS FINANCIAL PARTICIPATION BY CONSUMERS-INTEREST BEAR FINANCIAL PARTICIPATION BY CONSUMER-INTEREST FREE FUNDS FROM STATE GOVT.GRANTS & SUBSIDIES TOWARDS COST OF CAP.DEVP. LOANS FROM RURAL ELECTRIFICATION CORP.RECEIVED FROM STATE GOVT. NEW DELHI LOAN FROM I. GOVT. STATE GOVT. E.FROM CONSUMERS AGAINST BURNT METER(LT) CONSUMERS CONTRIBUTION TOWARDS CAP.A CONSORTIUM LOAN FROM COMM. LOANS FROM RURAL ELECTRIFICATION CORP.RECEIVED FROM STATE GOVT.FOR INTEREST GURANTEE LOAN GRANTED BY ST.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.BANKS FOR ELEC.V.LT DEPOSIT REC. STATE CO-OPERATIVE BANK INVESTMENT IN R E C COOPRATIVE SOCITY LOAN FROM SMALL INDUST.64 OF ELEC(SUPP) ACT1948 AMT.A.ASSE.P.BANKS FOR ELEC.60 OF ELEC.LIMIT FROM SBI "WORKING CAPITALDEMAND LOAN" LOANS AND FINANCIAL PARTICIPATION Y LONE FROM COMMERCIAL BANKS SPA SCHEME LOANS FROM AGRICULTURAL FINANCE CORP.LOAN UNDER SEC. NEW DELHI LOAN FROM M. INVENTORY LOANS LOANS FROM NABARD LOANS FROM COMM.BANK OF INDIA (SIDBI) LOAN FROM N.C. ASSET (HT) Confidential 135 of 153 . SCH S. FOR WORLD BANK SCHEME STATE GOVT. A. DEPOSIT OF SURPLUS OF FLOOD RELIEF FUND DEPOSIT FROM AREA CLUB BHOPAL C C. & I CORPORATION OF INDIA LOAN RECEIVED FROM SYSTEM IMPROVEMENT SCHEME LOAN FROM M/S R.

D.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 .P. NET REVENUE & APPROPRIATION ACCOUNT NET REVENUE AND APPROPRIATION ACCOUNT APPRO.A. GRANT TOWARDS COST OF CAPITAL ASSETS . PROJ/EHT/SUBSTN/TRAN.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.M. OF SURPLUS/CONTRI TO RESERVES/RESERVE FUNDS CONTRI. ASSET UNDER [ DEMAND 46 ] GRANTS TOWARDS COST OF CAPITAL ASSETS GRANT TOWARDS COST OF CAPITAL ASSETS .P.Q.Y. RESERVE FOR LOSSES-CASH HANDLING STORAGE ERECTION INSUR. 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. 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.G.P.

BS.B. & PUMPING (H.T. ADJUSTMENT TO PAST BILLING P W & W & SEW.(ORISSA) R.T. & PUMPING (H. & L.T.105 ONE BATTI CONNECTN. REVENUE FOR SALE OF POWER FROM OTHER S.COLONY ST. REVENUE FOR SALE OF POWER FROM SOUTHERN REGION EXP TEMPORARY 6 DOM.LIGHT DOMESTIC & L & F FOR SINGLE POINT SC/ST HARIJAN BASTI STREET LIGHT CORESP TO 23.S. & PUMPING (H.B. & L.E.P. FUEL COST ADJUSTMENT CHARGES LOW POWER FACTOR CHARGES H. REVENUE FOR SALE OF POWER FROM M.E.(L&F) & DOM.SMALL POWER & PVT.S. & L.S.(MAHARASHTRA) O.) ENERGY CHRG P W & W & SEW.T.E.T.) FCA CHRG Confidential 137 of 153 .T.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.T.OTHER THAN SC/ST/JHUGGI JHOPADI REV.T.B.(RAJASTHAN STATE) U.E.) 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.S. PUBLIC LIGHTING (L.E.PUMP UTTHAN YOJNA COMMERCIAL LIGH AND FANS COMMERCIAL SMALL POWER INDUSTRIAL MEDIUM & LOW VOLTAGE INDUSTRIAL POWER HT ENERGY CHARGE DEMAND CHARGES H.B.T / L.(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.FROM SALE OF POWER ON AGR.B.E.) DEMAND CHRG P W & W & SEW.T. PERCENTAGE SURCHARGE AS PER BOARD'S NOTIFICATION OTHER CHARGES IF ANY (TO BE SPECIFIED) ADJUSTMENT TO PAST BILLING H.E.B.T.P.S.

T. F. P W & W SEW.A. %AGE SUR.& L.T.C.gen.T.) OTHER CHARGES TRACTION RAILWAYS HIGH TENSION/ LOW TENSION TRAC.& L.CHARGES FOR H T & L T CONSUMERS OTHER INCOME INCOME FROM LOANS.T.T. ADJUSTMENT OF PAST BILLING ENERGY CHARGES SUPP.) F.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.) ADJ. PUMP. AS PER BOARD'S ORDER P W & W SEW.ch. P.T. (H.sources MISCELLANEOUS CHARGES FROM CONSUMERS COMP. PUMP.T. OF PAST BILLING ELECTRICITY DUTY AND OTHER STATE LEVIES ELECTRICITY DUTY RECOVERY .& L.) L.by non-con. ADJUSTMENT CHARGES SUPP.DOMESTIC ELECTRICITY DUTY RECOVERY .A.for pwr. RAIL. RAIL. OTHER CHARGES IF (TO BE SPECIFIED) PUBLIC WATERWORKS & SEWRAGE PUMPING H.T. (H.T. RAIL. RAIL. IN BULK H. (H.T.T.& L.T. (H.) DEMAND CHARGES TRAC. (H. 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. LPF CHARGES P W & W SEW. (H.INVESTMENTS ETC WRONG A/C GIVEN BY DEWAS DURING MANNUAL HOUSE BUILDING AND PLOT LOAN VEHICLE ADVANCE Confidential 138 of 153 .eng.COMMERCIAL REBATE ON CEN. IN BULK H.T.) %AGE SUR AS PER BOARD TRAC.& L. DEMAND CHARGES SUPP.P.T.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 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.T.EXCISE DUTY ON SALE PF POWER AGR.ADVANCES. / L.T. CHARGES TRAC. IN BULK H.C.& L.CHARGES TRAC.T. RAIL.F. PUMP. RAIL.

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

General Ledger

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

S. N..P.S.E.BOARD(FLEE) DAMAN DIU DAMAN ELEC.S.-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.E.P.G.L. BALCO KORBA P.BOARD(FLEE) GOA ELEC.S.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.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.B.P.S.B U.E. BOMBAY MAHARASTRA STATE ELEC.C.C.I.BOARD(FLEE) GUJRAT ELEC. K.E.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.B M.P.PAID TO GAS Confidential 142 of 153 .E.A.SURAT POWER PURCHASE FROM BSESL. O.B.B.P.T. R.

VERIFICA.ZZ7 ANCIL.EQP.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.OF HSD/LDO COST OF WATER CHEMICAL USED IN THE POWER HOUSES.OF OIL STOCK-FURNACE OIL STK.VERIFICA.INCL.OF COAL HANDLING PLANT & EQUIPMENTS REP.COOL TOWER & CIR. CABLE CONNECTION R&M BOIL.As-Is Process General Ledger 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.& MAINT. LUBRICANTS AND CONSUMABLE STORES STATION SUPPLIES EXCISE DUTY ON GENERATION/ELECTRICITY DUTY/CESS POWER HOUSE ELECT. R&M FOR ENG.GEN.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.MISC.INCL.EQP.PLANTS & EQUIPMENTS R&M OTH.SHORTAGES ON PHY.VERIFICA.COOL SYS COMPRI.VER.& MAINT.FOR SWITCHGEAR INCL. OF ASH HANDLING PLANT REP.SHORTAG.TUR.ON SETTLEMENT OF RAILWAY CLAIMS FOR COAL DIFF. OF POWER DUR.STEAMPIPE & ANCIL.PLANT FOUND REP.& MAINT.PLANT FOUNDN.ON PHY.& MAINT FOR OTH.SHORTAGES ON PHY.DUTY ON AUXILIARY CONSUMPTION POWER HOUSE CESS ON AUXILIARY CONSUMPTION POWER HOUSE EXCISE DUTY ON AUXILIARY CONSUMPTION CAPATALISATION OF COST GEN.& MAINT.OF COAL STOCK STK.OF FUEL STOCKS STK.WATER SYS REP. OF INSTRUMENTATION AND CONTROLS Confidential 143 of 153 .

SPILLWAY. TO LINES CABLE NETWORK ETC.SYPHONS R&M WAT.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. TO HYDRULIC WORKS R&M DAMS. & MAINT.RCC FLUM. FOR EQUIP. & MAINT. & MAINT. TO 220 KV SUB-STATION REP.STEEL PIPELINE SUR TANK GATES HYD.& MAINT.CANALS.CON.WEIRS. TO 33 KV SUB-STATION REP.132 KV REP. IN 11 KV SUB STATION RENEWALS OF LAMPS AND FITTINGS REP. FOR 33 KV SUB-STATION REP. TO 132 KV SUB-STATION R & M MAINT TO 66 KV SUB STATION REP.CABLE NETWORK ETC.IN 400 KV SUB-STATION REP. TO LINES CABLE NETWORK ETC. & MAINT.33 KV R & M TO LINE CABLE NETWORK 11 KV Confidential 144 of 153 .& ANC. & MAINT TO 11 KV SUB-STATION REP. IN 220 KV SUB-STATION REP.66 KV REP & MAINT.WHEEL. TO SERVICE LINES .VLV REP.& MAINT. & MAINT. TO SERVICE LINES -66 KV REP.-132 KV REP. FOR EQUIP. IN 66 KV SUB-STATION REP. FOR EQUIP. TO LINES CABLE NETWORK ETC . & MAINT FOR EQUIP.& MAINT.INCL.& MAINT. TO 400 KV SUB-STATION REP. TO OTHER BUILDINGS REPAIRS AND MAINTENANCE TO CIVIL WORKS REP. & MAINT TO BUILDING CONTAINING GENE.WIDENING & UP-GRADATION OF SARNI-DAMUA ROAD REP.TO LINES CABLE NETWORK ETC. CABLE CONNECTION REPAIRS & MAINTENANCE LINES. & MAINT FOR TESTING EQUIPMENTS R & M UNDER SPECIALLY SANCTIONED SCHEMES REPAIRS & MAINTANACE R & M FOR BUILDINGS REP. & MAINT.TO MISC. REP.PLANT FOUNDATION REP.TREE PLANTATIONS REP. & MAINT..TO LINES CABLE NETWORK ETC. IN132 KV SUB-STATION REP. & MAINT. REP.EQP.FOR EQUIP.33 KV REP. MAINT.POWER PLANT EQUIPMENTS R&M REIN. & MAINT. REP.& MAINT.& MAINT. CONSTN.& MAINTENANCE TO RAILWAY SIDING. EQUIP.& MAINT. OF GARDENS INCLU.TO SWITCHGEAR INCL. & MAINT.& MAINT FOR COMMUNICATION EQUIPMENTS REP.& MAINT FOR EQUIP.GEN.& MAINT OF ASH DAM IN THERMAL POWER STATIONS.400 KV REP. & MAINT.& MAINT.-220 KV REP. TO SERVICEW LINES .

NIGHT ALLOWANCE RISK/HEAVY DUTY ALLOWANCE MEDICAL ALLOWANCE CONVEYANCE ALLOWANCE PROVISION FOR ANNUITY SCHEME-ADDL.. & MAINT TO TRUCKS.& MAINT.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.93 STATION SUPPLIES-DISTRIBUTION & TRANSMISSION OTHER CREDITS TO REPAIRS AND MAINT.V. TO CABLE DUCT SYSTEM REP.CHARGEABLE TO CAP.& DISC BOXES REP. TO SERVICE LINES FROM POWER HOUSE REP. METERING EQUIPMENTS REPAIRS AND MAINTENANCE TO VEHICLES REP. & MAINT. H.& MAINT.11 KV REP.CHARGES.CHARGES(CR) A/C REP. TO JEEPS AND MOTOR CARS RE.V. CABLES & DEV. FAMILY PENSION BONUS PAYMENT OF BONUS TO THE BOARD'S EMPLOYEES PAYMT OF GEN.& MAINT. AND L.V. TO LINES CABLE NETWORK ETC-PULIC LIGH R&M TO UND. TO SERVICE LINES .P.INCL.1.GRD. & MAINT OF M. REP.MISHRA 20. & MAINT.& MAINT. METERING EQUIP. SHRI G. & MAINT.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.& TREKKERS REP.& MAINT. & MAINT.TEMPOSM. INCENTIVE SCHEME TH/HYDEL PR STN EX-GRATIA EXPDT ON PRODUCTIVITY INCENTIVE OTHER STAFF COSTS Confidential 145 of 153 . TO BUSES/MINI BUSES REP.JT. & MAINT. TO OTHER VEHICLES REPAIRS & MAINTENANCE TO FURNITURE & FIXTURES REPAIRS & MAINTENANCE TO OFFICE EQUIPMENTS REPAIRS AND MAINTENANCE TO COMPUTER TEMP.TO LINES CABLE NETWORK ETC.04 KV REP.

100% PENSION PAYMENTS TERMINAL BENEFIT G.BDS SHAR TERMINAL BENEFITS (GRATUITY) PROVIDENT FUND INSPECTION AND AUDIT CHARGES TERMINAL BENEFITS NON-CONTRIBUTORY G.I.CAPLISD VAL. 40% CONTRIBUTION TERMINAL BENIFITS OTHER TERMINAL BENIFITS UNDER ANNUITY SCHEME FREE ELECTRICITY TO THE RETIRED EMPLOYEES.BEN.I. 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 .(SUPERANU)BD'S CONTRI.S.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.T.T.S.

T.VAN FEES & SUBSCRIPTION BOOKS AND PERIODICALSD PRINTING AND STATIONERY STATIONERY AND CONSUMABLES FOR E. COMM.TRUCK VECHICLE LICENCE AND REGISTRATION FEES INCENTIVE/AWARDS TO EMP/OFFICER FOR OUTSTAND.(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. WORK VEHICLE HIRING EXP. 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.REMUN.PROFESSIONAL CHARGES INCLU. ON AUCTION CONSULTING ENGG. ADVERTISMENT EXPENCES EXHIBITION & DEMONSTRATION DONATIONS/CONTRIBUTIONS ELECTRICITY CHARGES (OFFICES) MERCHANDISING SERVICING & CONTRACT WORK WATER CHARGES L.D. METER TESTING/READING ON CONTRACT ENTERTAINMENT HOT WEATHER ESTABLISHMENTS INCENTIVE/ACCORD TO EMP./OFF FOR OUTSTDG.P.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 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. FOR OTHER THAN TRUCKS/DEL.

OF TENDERS.COUNCIL'S EXP.ON CAP.WORKS OTHER CREDIT TO THE ADMN.P.MISHRA 20.CHARGED TO CAP. AND GENERAL EXPEN(CR)A/C DEPRECIATION & OTH.93 TRANSIT INSURANCE VEHICLE RUNNING EXPENCES-TRUCKS/DELIVERY VANS OCTROI ADVTS. EXPENCES ON DATA PROCESSING CHAR BY PVT. PARTIES TRAINNING UNDER TRISOM PROGRAM MATERIALS RELATED EXPENCES FREIGHT ON CAPITAL EQUIPMENT OTHER FREIGHT TEMP. MATERIAL ISSUED TO FABRICATORS TEMPORARY 10 ADMINISTRATION & GEN. EXP.& LOCAL ADVIS.1.RES ASSET NOT OF BOARD DEPRECIATION ON SPARE UNITS/SERVISE UNITS DEPRECIATION ON CAP. DEPRECIATION ON VEHICLES DEPRECIATION ON FURNITURE AND FIXTURES DEPRECIATION ON OFFICE EQUIPMENT DEP.RELATED AD INCIDENTAL STORES EXPENCES FEBRICATION CHARGES FABRICATION CHARGES ABSORBED IN COST OF FABR. FOR TRUCKS/DELIVERY VAN HEAD QUARTER OVER HEAD.COMM.EXPEN.SPARES AT GENERATING STATIONS DEPRECIATION ON CONSTRUCTION FACILITIE (FOR ALL) Confidential 148 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. SHRI G.(CRE) VEHICEL HIRING EXP.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. EXP. CONTRIBUTION U/S 24 EXPENCES ON WESTERN REGIONAL ELECTRICITY BOARD COMPENSATION PAYABLE TO CONSUMERS UNDER H.NOTICES & OTH PURCHAS.T AGREE.

SCHMS. LTD..BOMBAY DEPOSITS FROM EX-EMPLOYEES SURPLUS OF CHIEF MINISTER'S RELIEF FUND DEPOSIT FROM MPVM ABHIYANTA SANGH B.ASSET(PHY.BANKS FOR ELECTRI.C.LOAN FOR WORLD BANK AIDED SCHEMES PENAL INTEREST ON STATE GOVT.LTD.ON ST.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.C. LOANS NABARD LOANS LOANS FROM COMM.E. LOANS INTT.GOVT.ON ASSETS TAKEN OVER FROM LICEN. 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. LOANS R. TO THE LIC HOUSING FIN. Confidential 149 of 153 .VER) LOSS ON SALE OF FIXED ASSETS DEPRECIATION & RELATED COSTS CHARGED TO CAP.PEND.I.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.C.D. 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.T.WORKS INTEREST & OTHER FINANCE CHARGES INTEREST ON STATE GOVT. LOANS REPAYMENT OF INT. A.R.(SPA) LOANS FROM GANGAJALI TRUST BHOPAL LOANS FROM PROVIDENT INVESTMENT CO.OF FIX.

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.SYS.A NEW DELHI PAYMENT OF INTT.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. ON LOAN FROM SBI. BANK INT ON DEPOSITS FROM M P RAJYA SEH.C./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.A. PAYMENT OF INTEREST ON DEP.C. SCHEME INT. LOANS NABARD LOANS LOANS FORM COMM.ON DEPOSIT "WORKING CAPITAL DEMAND LOAN" PENAL INT. DEFERRED PAYMENT ORDER PENAL INTEREST L.CAPITAL INTEREST TO SUPPLIERS/CONTRACTORS .BANK FOR ELECTRI.V.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 . ON CAPITAL LIB.R.D.C LOANS A.LTD. LOANS R. ON LOAN FROM M.INT GTIS 40% TO BE PAID BY BD COST OF RAISING FINANCE Confidential 150 of 153 . AND OTHER CHARGES FROM N.I.R. ON LOAN FROM SECY.D.P.SCHMS. IMPROVEMENT INTERST ON LOAN FROM I.D.(SPA) LOANS FROM GANGAJALI TRUST BHOPAL LOANS FROM PROVIDENT INVESTMENT CO. CO-OP.E.E.OF INDIA PAYMENT OF INT. FROM AREA CLUB BHOPAL PAY INTT. GRAMIN VIDYUT PAYMENT OF INTEREST ON LOAN FROM SIDBI INTT.

DEBTS PROVIDED FOR ADV.ON FUNDS USED DURING CONS(CR OTHER DEBITS TO REVENUE ACCOUNT MATERIALS COST VARIANCE MATERIALS COST VARIANCE-CAPITAL MATERIALS COST VARIANCE . COST OF TRADING & MANUFATURING FOR P.O&M RESEARCH & DEVELOPMENT EXPENCES R & D EXPENCES COST OF TRADING & MANUFACTURING ACTIVITIES COST OF TRADING & MANUFATURING FOR M. 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.BY STATE GOVT.C.T. BAD & DOUBTFUL DEBTS PROVIDED FOR -OTHERS MISCELLANEOUS LOSSES AND WRITE-OFFS Confidential 151 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.U.R.UNDER GURANTEES CAPITALISATION OF INT. COST OF TRADING & MANUFACTURING FOR M. BAD & DOUBT.R.C. POLES COST OF TRADING & MANUFAC.FOR DELAYED PAYMENT OF POWER PURCHASE INTEREST ON PAY.U.TO SUPP/CONTRA. 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.

ACC.CYCLONE. YEARS EMPLOYEES COSTS RELATING TO PREVIOUSYEARS DERECIATION UNDERPROVIDED IN PREVIOUS YEARS INTEREST & OTH.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.EMPLOYES SUNDRY DEBITS INTANGIBLE ASSETS WRITTEN-OFF WRITE-OFF DEFERRED REVENUE EXPENDITURE PROVISION FOR CONTIGENCIES LOSSES ON ACCOUNT OF FLOOD.CYN.OF HBA OF DEC.CYCLONE.ETC.(FLOOD. LOSS TO FIXED ASSETS ACCOUNT FLOOD. RECOV.FIRE LOSS TO STOCKS ON ACCOUNT OF FLOODS.DEATH & DAMAGES-STAFF COMPENSATION FOR INJURIES.CONST.FIRE) LOSS WRITE-OFF CONS IN ARES AFF.FIRE.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. LOSS OF MATERIALS WHEN CLAIM REJECTED/WAIVED OFF LOSS OF CASH WRITTEN-OFF COMPENSATION FOR INJURIES.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.FINANCE CHARGES RELATING TO PREV.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.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 .FLOOD.FIRE LOSS TO ASSET UND.CYCLONE.CYCLONE.

& GEN. & MAINT.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.PUR.ASSET DR AC INTEREST & OTH FINANCE CH.& OTH COST RELATED TO FIXED ASSETS CR.NO. A/C CREDIT ACCOUNTS FOR REVENUE AT TRIAL STAGE CREDIT ACCOUNT FOR REVENUE AT TRIAL STAGE MEMORANDUM DEBIT ACCOUNTS FOR CREDIT OF REVENUE MEMORAN.A/C'S FOR REC. & GEN.REVEN.FOR BAD & DBTFL DEBTS FROM CONSM TO PRV. DR A/C DEPRECIATION & OTH COST RELATED TO FIX.FOR THE DEBITS IN ABO.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. EXP. A/C OTHER CR.DEDIT A/C FOR THE CREDITS IN ABO. CR. A/C RE. DR A/C OTHER DR A/C MEMORANDUM CREDIT ACCOUNTS FOR THE DEBITS OF COSTS MEMORANDUM CREDIT ACCTS. A/C EMPLOYER COST CR. A/C INTEREST & OTH FINANCE CHARGES CR.OF UNITS OF POW. A/C DEPRE.GEN. CR.A/C MEMORAN. A/C ADM. TOTAL UNITS ACCOUNT UNITS GENERATED ACCOUNT THERMAL HYDEL GAS TURBINE AUXILARY CONSUMPTION ACCOUNT UNITS PURCHASED ACCOUNTS UNITS SOLD ACCOUNT Confidential 153 of 153 . EXP.ACCT OPERATING COST AT TRIAL STAGE CR.

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