Procedure For
Supplementary Accounts 
This document explains
the steps to be followed in generating the Cash account for March,
supplementary cash book as well as the supplementary cash account and later the
general cash book. Great care may be taken in proceeding with the work. So,
please go through this document entirely, before the work on supplementary
accounts is taken up.
Declaring The Working
Days For March And April
During the month of
March, when the Day begin is done for the first time in the sub accounts
module, the Supervisor is expected to enter the last working day in the month
of March and the first working day in the month of April. For the current year
2015, it will be 31.3.2015(last working day in March 2015) and 01.04.2015(first
working day in April 2015). This is taken as the default value in the
application. This may kindly be checked up(use the menu Tools – Supplementary
dates working as Supervisor). If there are some other dates, they may be
changed to 31.3.2015 and 01.04.2015 respectively, before 31st March.
Regular Cashbook
During The Month Of March
Regular work in all
the modules leading to the generation of cashbook can continue up to 31st March
in the usual course and there is no change.
Generation Of Cash
Account For March (Regular)
All HOs should note
that cash account for March (regular) should be generated before supplementary
transactions commence. So, on the first of April, the accounts branch has to
generate cash account for March, preferably before day begin is done in sub
accounts module (though this is not a precondition, it ensures that work in
supplementary accounts is not started).
Work In Supplementary
Accounts
Please note that the
Meghdoot module provides for seven supplementaries. Daily accounts of all sub
offices for March should be obtained latest by seven supplementary and
incorporated in the accounts.
After the cash account
for March 2013 (regular) is generated, day begin can be done in sub accounts
module in the usual course.
First Supplementary
Daily accounts
received should be segregated between those of March and of April and bundled
separately. The daily accounts of April should be entered using the usual menu
Data entry – SO daily accounts and selecting the appropriate SOs. Note that
supplementary daily accounts should not be posted using this menu. The daily
accounts of March should be posted using the menu Supplementary – Supplementary
data SO. On completion of the posting, printing of SO summaries can be taken
separately for regular and supplementary (for supplementary, use the menu
Supplementary – Printing SO reports). Other tasks of preparing SO slips should
be done in the usual course.
At the end of the day,
remittances should be verified in the usual course. After such verification,
daily account adjustments for remittances of daily accounts of April should be
done in the usual course first. Thereafter, the adjustment of remittances in
March daily accounts should be taken up using the menu Supplementary – Remittances
– SO daily account. While carrying out such adjustments, note down the details
of remittances made by SOs in March which are acknowledged in April (called
technical transit).
On completion of the
adjustment of remittances as per daily accounts, view the transit and advance
items pending in the following sequence
1. Regular transit and
advance using the menu Transit – SO transit figures or SO Advance figures
2. Supplementary
transit and advance using the menu Supplementary – SO Transit figures and SO
Advance figures
3. Consolidated
transit using the menu Supplementary – Consolidated transit – Technical transit
Note that the third
item will show you all the remittances in transit including those of April.
Now please add the
technical transit items, using the Add button here. Please note that such items
added will not appear here on the day of adding but will be available in the
print out. This has to be invariably done for the supplementary accounts to
tally correctly. This technical transit item which will remain pending for
adjustment throughout the supplementary period will automatically get adjusted
after the last supplementary when you move over to the regular accounts.
On completion of such
addition, the operator should take the print out of transit and advance
summaries for both regular and supplementary transactions.
Now, the accounts
branch can generate the cash book for first supplementary. While the supplementary
transactions are pending, regular cash book should not be generated.
The HO can generate
only the HO summary and regular SO summary for the days when supplementary
accounts are pending.
On completion of all
these tasks, day end can be done in all the modules of Meghdoot for the first
April.
Second and third
supplementary
The same process as
above should be repeated for second and third supplementary(if any) during
which period regular cashbook should never be generated. Technical transit
items should be added as in first supplementary.
On the day of last
supplementary when all the remaining daily accounts of March 30 are received,
the details of balances(red ink particulars) for the HO and SO balances of all
SOs of date 30.3 should be noted down. The total of technical transit and the
unadjusted transit of March, corresponding to the details of closing balance as
per Supplementary cash book should also be noted down. These details are
required for generation of supplementary cash account.
Supplementary cash
account
On completion of all
the supplementary accounts and on generation of the cashbook for the last
supplementary, the supplementary cash account can also be generated.
The accounts branch
has to now access the cash account menu and select the March month. A dialog
box will come up prompting to furnish details of balance. Click the Yes button.
In the next window, you will find the details of closing balance of March as furnished
initially. You have to now edit this figure to enter the details of SO balance
and transit for the last supplementary (HO balance need not be changed) and
generate the supplementary cash account. The cash account will now furnish the
transactions including that of supplementaries and also the red ink particulars
correctly.
After the
supplementary cash account is generated, the regular cash book can be generated
from the next day on wards.
Regular cashbook for
April
It is reiterated that
regular cash book generation should never be attempted when the supplementary
accounts are still in progress. You can proceed with generating regular
cashbook from the subsequent day onwards (and also for 1st April and subsequent
days) after the last supplementary including.
Note : minimum one
supplementary is compulsory
