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  • KERALA WATER AUTHORITY

    TRAINING CENTRE

    ,NTERNATiONAU REFERENCE CENTREFOR COMMUNfTY WATEB 3UEEU AN

    COURSE MATERIALS

    for

    /. REVENUE ACCOUNTING SYSTEM

    2. PERSONNEL COST ACCOUNTING

    3. CASH AND FUNDS ACCOUNTING

    4. FINAL ACCOUNTING SYSTEM

  • KERALA WATER AUTHORITY

    TRAINtNG CENTRE

    LIBRARY, INTERNATIONAL. K:-FEPN

    P.O. 3c-. V J ^ ^ . ^bO9 AD The Hagi*Tei. (070) Bi49 U ext 141/142

    RN:UVX a * u q , : . '

    COURSE MATERIALS

    for

    1. RWE^y ACCOUNTING SYSTEM

    2. PERSONNEL COST ACCOUNTING"... y . K . . " . . : .

    3. CA$H AND FUNDS ACCOUNTING

    4. FINAL ACCOUNTING SYSTEM

  • CONTENTS

    Page No.

    REVENUE ACCOUNTING SYSTEM 1~2O

    PERSONNEL COST ACCOUNTING , 21 -54

    CASH AND FUNDS ACCOUNTING 55 -74

    FINAL ACCOUNTING SYSTEM 75 -88

  • REVENUE ACCOUNTINGOVERVIEW

    CHART No. 1

    IPOLICY

    APPLICATIONS

    CONSUMERSDOMESTICNON-DOMESTICINDUSTRIALLOCAL BODIES PANCHAYATS- MUNICIPALITIES/

    TOWNSHIPS CORPORATIONS

    CPL UPDATE

    I I 4OPERATING ACCOUNTING INFORMATION

    SYSTEM PROCEDURES SYSTEM

    -*- EUAf' IATIr t ' '1

    ESTIMATION

    .iDEPOSIT RECEIVED

    iWORK EXECUTED

    JCOIMNEC

    EFFECTtONSTED

    iMETER READ

    1BILLING

    1COLLECTIONS

    1\

    TRANSF CD G CL;RS ct

    WATERWATER CHARGESMETER TESTINGCONNECTION/

    EXTENTIONREPAIR CHARGESMETER HIRE/

    SERVICE CHARGESSEWERAGESEWERAGE CHARGESCONNECTION/

    EXTENTIONREPAIR CHARGES

    REPORT TO HO

  • CHART No. 2

    REVENUE ACCOUNTING

    ACCOUNTING POLICIES

    * RECOGNITION OF REVENUE

    On Raising of Bills

    Provisional Income For Water Supplied And Ascertained But Not Billed

    * WATER/SEWER TAX COLLECTED BY LOCAL BODIES

    As And When Due. If Not Quantifiable Then An Estimate

    *; Deposits for work. Treated as Income, on completion of such work and whereassets are not handed over to the Depositor, in the year of such completion, if.

    (1) The Individual Deposit Amount is Less than Rs. 1 Lakh.

    (2) At specified % as Determined by the Authority, In other cases.

    * FINES & PENALTIES

    As and When Collected / Raised

    * GRANTS AND SUBVENTIONS

    Revenue Grants and Subventions are Income in the Period of such Receipts.

    * PROVISION FOR DOUBTFUL DEBTS

    As per policy, provide for debts which are doubtful.

    * WRITE-OFFSPeriod in which boatd Authorises such write-off's.

  • CHART No. 3REVENUE ACCOUNTINGINFORMATION SYSTEM

    FORMS TO

    FORM

    RA 25

    RA 28

    RA 29

    RA 30

    RA 31

    RA 32

    RA 33

    RA 35

    RA 36

    RA 37

    BE USED FOR INFORMATION/ACCOUNTING-TRANSMITTED TO HO.

    PERIOD

    Monthly

    ft

    t t

    rt

    t

    Quarterly

    Monthly

    ft

    Annual

    NATURE

    Demand, Collection r Balance for all types ofconsumers

    Water/Sewer connection work order Issue report

    Water/Sewer connection work completion report

    Connection Statistics

    Status of Meter reading/Billing etc. - InternalPosition Reporting

    Agewise analysis of Sundry debtors

    Bad and doubtful Debts Report

    Abstract of Register of maintenance charges

    Statements completed Deposit work of others

    Details of unbilled Income at the year end - IncomeRecognition

  • CHART NO.

    PERSON HEX- COST ACCOUNTING

    OPERATING 5VSTEM AND PROCEDURE

    ft. GENERAL

    ESTABLISHMENT SECTION IS RESPONSIBLE FOR MAINTENANCE OF

    ALL EMPLOYEE RELATED DETAILS SUCK AS PERSONNEL RECORDS,

    ftUTHOHITVS GUIDELINES AND RULES (INCLUDING AMENDMENTS),

    PAVBILL PREPARATION AND CLAIMS./

    B. ESTABLISHMENT PROCEDURES '

    B-i. APPOINTMENT AND JOINING DUTV

    ON

    APPOINTMENT

    ON

    JOINING DUTV

    fAPPOINTING/TRANSFERINGAUTHORITY

    UPDATION OFINCUMBANCVREGISTER

    COPY OF APPOINTMENT ORDER

    TO OFFICE OF POSTING

    JOINING REPORT PREPARED BY

    EMPLOYEE

  • J? E UE N U EOPERflTIM

    (Continued fron

    A. CONNECTION

    AC C

    3 S

    Chart

    - ' '

    O

    V_

    usA>

    N

    T

    T

    E

    I

    M

    N O4ft

    CHART

    O CEDUR

    NO. 5 1j

    RE-CONNECTIONS SANE PROCEDURE AS IN CHART - 4 EXCEPTTHAT BEFORE GIVING RE-CONNECTION ENSURE

    DISCONNECTION CHARGESi

    OUTSTANDING DUES FOR HATER/SEWO!SERVICES HAME BEEN PAID

    HETER TESTING

    CASHIER PARTV AEE / AE

    APPLICATIONRA - 3

    COMPLETEDAPPLICATION

    BY CASHIER

    '?' ) ; ,

    RECEIPT HOHEV

    FIX RESERVEHETER DURING

    TESTING

  • REVENUE ACCOUNTINGOPERATING SYSTEM & PROCEDURES

    CHART No. 6

    B. DISCONNECTIONS

    REQUEST FROM THE PARTY (OR) DEFAULT BY PARTY

    IAPPLICATION RA 4

    TO AEE

    iDISCONNECTION BY AEE(AFTER APPROVAL FROMLB, IF NECESSARY)

    1 COPY

    DISCONNECTIONADVICERA 13

    iA.E

    1 COPY \

    D.O (A.S) *- DISCONNECTI

    MARK CPL

  • CHART NO. 7

    REVENUE ACCOUNTINGOPERflTIHG SVSTEM Sk PROCEDURES

    C. BILLING

    A E

    PLANNING ANDPROGRAMME FORMETER READING

    M ADVICE

  • CHART NO. 8

    REVENUE ACCOUNTINGOPERATING SVSTEM *

    0. COLLECTION

    ALL COLLECTIONS COLLECTED BY AUTHORISEDPERSONNEL ONLV

    SO. BILL COLLECTOR/CASHIER

    CASH/DD/CHEQUES/HONEy ORDER/IN PERSON / BV POST

    NONEV

    CERTIFICATEOF BILLING

    RA IBOR

    COLLECTED BVAUTHORISEDPERSON

    1'

    UPDATECPL

    IRECEIPT HANDED TO CONSUHER

    IF RECEIVED LATERTHAN DUE DATECOLLECT FINES * PEHALITIESAS AUTHORISED AND APPROVEDIF NOT COLLECTABLE AT THAT POINT OFTINE. NOTE IT ON CONSUMER CARD.COLLECTABLE IN SUBSEQUENTPERIOD

  • REVENUE ACCOUNTINGACCOUNTING PROCEDURES

    B. CONNECTION

    ACTIVITY

    *~ MONEY RECEIVED ON

    Sale of application Form & Estimate fee

    Deposit for : connection

    On completion of work (RA 9)

    On receipt of comple- tion Notice (RA 10)

    ACTION

    Update Cash Book receipt side'Miscellaneous Income'

    Update Deposit workregisterUpdate Cash BookReceipts side"Deposit work for water supply/Sewerage works"

    (DWWS/DWSS)"Centage Charges""Supervision Charges""Special Deposits-WCD/SCD"

    (Refundable)! ,.

    Update Deposit workregister

    Update Deposit work registerIf cash is receivedUpdate Cash BookReceipt sideDWWS/DWSS"Centage Chaiges"If Cash is refundedUpdate Cesh BookPayment side"DWWS/DWSS"

    FORMS

    CB 8

    RA 7

    CB 8

    RA 7

    RA 7

    CB 8

    CHART No. 9

    ACCOUNTCODE

    7299

    2761to 2779

    (As may be) i651165132741

    to 2756

    2761to 2779

    (As may be)6511

    2761 ito 2779

    (As may be)

    I

  • REVENUE ACCOUNTINGACCOUNTING PROCEDURES

    B. CONMECTION

    ACTIVITY

    * Meter testing charges(Money receivedAlong with KA 29)

    Details of workCompleted(ConsolidatedFor the DivisionRA 29)Accounting at HO

    At the year end

    ACTION

    Update Cash bookReceipt side"Meter testing charges

    Update deposit workReserve registerColumn 5A - Total ofActual cost of connectionsLess than Rs. 1 Lakh.Column 5A - Total ofActual cost of connectionsMore than Rs. 1 Lakh.Dr. "DWWS / DWSS"Cr. Reserve for depositWork (Totals of 5A+5J)

    Divide each column withNo. of years to beCarried forward totalUp the amount for oneYear. This should deAccounted asDr. Reserve for Deposit workCr. Water/Sewer connection(DOM/NON-DOM/IND)The balance to be carriedIn a new Register

    CHART No. 10

    FORMS ACCOUNTCODE

    CB 8

    6112/6212/6412/

    (As may be)

    RA 27

    2761To

    2779(As may be)

    2115

    21156113/6122/6213/6222/6413/6422

    (As may be)

  • REVENUE ACCOUNTING

    ACCOUNTING

    B. CONMECTION

    ACTIVITY

    * In cases where

    PROCEDURES

    ACTION

    Or. DWWS / DWSS

    Assets have beenHanded over

    -(On Receipt ofForm RA 36)

    C. BILLING AND

    ConnectionNotice

    * On Receipt ofBill (RA16)

    * On Receipt ofMoney

    * On Dishonour ofCheques

    * On Receipt ofWrite-off

    * Provision forUnbilled Income

    CR. CWIP

    COLLECTION

    Create a Folio inConsumer PersonalLedger (CPL)

    Update CPL

    Update CPL Update the Cash Book

    Receipt Side"Control Account-Collections"

    Update CPL Update the Cash Book

    Payment Side"Control Account-Collections"

    Update CPL

    Prepare "Details ofUnbilled Income atThe Year End".

    FORMS

    RA 24

    RA 24

    RA 24CB 8

    RA 24CB 8

    RA 24

    RA 37

    CHART No. 11

    ACCOUNTCODE

    2761TO27791111TO1189

    (As may be)

    9211

    9211

  • REVENUE ACCOUNTINGACCOUNTING PROCEDURES

    ACTIVITY ACTION FORMS

    EXTRACT CPL (RA 4A) INTO DEMAND COLLECTION BALANCETO BE SENT TO HO

    HO Accounting

    * "'' Columns of billing(Water Charges etc)(Consumer category-

    wise) for the month

    * Collections

    (Consumer category-

    wise)

    * Cheques returned/dishonoured

    * Unbilled fines &1' penalties

    collected

    Cr. Income accounts

    Dr. Sundry debtors

    Dr. Control account-

    collectionCr. Sundry debtors

    Dr.- Sundry debtorsCr. Control account-

    collection

    Dr. Control account- ;collection

    Cr. Fines & penalises

    CHART No. 12

    ACCOUNTCODE

    FORM RA 25

    6111 to6423 &72111411 to1416

    92111411 to1416

    1411 to1416

    (Aa may be)9211

    9211

    7211

  • REVENUE ACCOUNTINGACCOUNTING PROCEDURES

    ACTIVITY

    * Receipt of Cheques/DD'S (RevenueCollections only)

    i l ls. '

    * Grants andSubventions(Revenue nature)(For other typesRefer Cash &