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					PPT 7.1.1
      Net work:
             PAO

HO           HO                          HO

SOs     SO   MDG       BO           so
                                              BO

BO
             In exceptional cases
             BOs attached to HO           PPT 7.1.2
Accounting network of the post
           offices




                          PPT 7.1.3
             Mukhya Dak Ghar

•   It is a new category of PO
•   Function in a self contained manner in
    r/o all its own counter services
•   Shall be competent to complete all
    transactions including savings schemes
•   Work relating to consolidation &
    financial arrangements MDG function
    like SO in a/w its HO
•   PM of MDG is in the grade of HSG II
                                    PPT 7.1.4
Exercise 7.1.1(page No)
    Link between various branches in
               Post office

•   Counter and treasury
•   Counter and sub accounts
•   Postman and sub accounts
•   Postman and treasury
•   Sub accounts and treasury

                                  PPT 7.1.5
Exercise 7.1.2(page No)
Receipt and opening of BO Bag
            at AO
 Mail PA receives BO bag and examines it
  and hands over it to treasurer
 Treasurer examines the condition of the
  bag with reference to seal, cord and label
 Weighs and opens it in the presence of
  Sub Account PA
 Gives acquitance for cash received on BO
  daily account
 Returns all documents to Sub account PA
                                                      PPT 7.1.6
    Rule No 68 & 69 of PO Manual Volume VI Part-III
Receipt and opening of BO Bag
            at AO
 Sub   Account PA to:
     Checks whether all the documents are
      correctly received
     Distributes the contents to various branches
      under acquittance




                                                    PPT 7.1.7
  Rule No 68 & 69 of PO Manual Volume VI Part-III
        Distribution of contents
Description of                      Handed over to
  articles
 Unpaid station                     SPM
  article
 Paid station
                                     Delivery        PA
  articles
 Other
  unregd.articles                    Sorting         PA
 Regd.and VP
  articles                           Registration         PA
                                                            PPT 7.1. 8
   Rule No 68 & 69 of PO Manual Volume VI Part-II I
        Distribution of contents
 Parcel    and VP                  Parcel      PA
  parcel
 MOs issued (for re-               MO      issue PA
  booking)
 MO s paid
                                    MO      Paid PA
  vouchers



                                                        PPT 7.1.9
   Rule No 68 & 69 of PO Manual Volume VI Part-III
         Distribution of contents
 SB/RD/TD                          SBPA
  vouchers and
  documents
 Acquittance rolls
                                    SPM


 BO   daily account                Retained        by SAC
                                      PA

                                                        PPT 7.1.10
   Rule No 68 & 69 of PO Manual Volume VI Part-III
Exercise No.7.1.3 (Page No)
        Checking of BO Daily A/C
   Should ensure that—
       Cash from BO acknowledged by treasurer
       Cash remitted to BO taken into account
       Date stamp impression on BODA
       Opening balance is correct
       The account tallies with documents such as MO
        issue, MO paid, SB deposit etc.
       Details of closing balance agrees with closing bal
       Cash and stamps retained within the limits
       Signature of BPM


                                                        PPT 7.1.11
        Rule No 68 of PO Manual Volume VI Part-III
    Common irregularities and action to
                be taken
   Opening bal taken     Correct opening bal is
    wrongly                to be taken and BPM
                           to be informed (entry
                           noted in error book)
                          Correct totals to be
 Striking incorrect
  totals                   taken
                          Item to be admitted
 Non –submission of
  vouchers                 and BPM informed to
                           send voucher
                          Item to be admitted
   Submission of in       and BPM informed to
    admissible voucher     send correct voucher
                                           PPT 7.1.12
Exercise No.7.1.4 (Page No.)
Purpose of maintaining BO summary

•   To consolidate the transactions of BOs

•   To watch transit/advance remittance

•   To arrive at due from BO’s figure

•   To incorporate BO transactions at AO
                                          PPT 7.1.13
                   BO SUMMARY
   Maintained by SAC at AO, having BOs
   One line for each BO per day
   Transactions posted
      - Opening balance
      - Receipts
      - Total of Receipts
      - Payments
      - Total of payments
      - Closing balance
      - Transit
      - Due from BO’s ( Total CB ( + )Transit (-) Adv Remittance


                                                        PPT 7.1.14
      Rule No 73 & 74 of PO Manual Volume VI Part-III
Exercise No.7.1.5 (Page No.)
    Rebooking of Branch office
          money order
 All money orders booked at Branch Office
  are sent to account office
 MO Issue PA collect BO MO forms from
  sub account PA and rebooks them with
  following additional entry:
    Branch office receipt number

    Name of Branch office

    MO receipts are transferred to sub

     account PA for onward transmission to
     Branch Office

                                                 PPT 7.1.15
     Rule No 16 of PO Manual Volume VI Part-II
    Index to Branch Office receipt
             (MS-87(a) )
 Maintained by the SA PA at AO
 Whenever Branch Office receipt is used by
  Branch Office it is noted against the name
  of Branch Office under corresponding date
 It is maintained in prescribed format month
  wise.
 Account Office to watch continuity of receipts
  issued by Branch Office.


                                                   PPT 7.1.16
      Rule No 71 of PO Manual Volume VI Part-III
    Index to Branch Office receipt
             (MS-87(a) )
   Particulars of receipt books supplied to
    Branch Office should be noted against the
    name of Branch Office under corresponding
    date

   Similarly, Index to Branch Office receipt is to
    be maintained for other type of receipt books
    used by Branch Post Master.
    Viz.SB26,TRC,RPLI,SB28 etc.

                                                   PPT 7.1.17
      Rule No 71 of PO Manual Volume VI Part-III
Exercise No.7.1.6 (Page No.)




                               23
    Type of cash bags

•   Leather cash bag

•   Green cash bag




                        PPT 7.1.18
    Contents of BO bag from AO to BO

•   BO slip(must)
•   Unregistered articles
•   Registered articles,VP articles,
    insured articles of letter mail &
    parcel mail
•   Mos for payment
•   SB documents/passed warrants
•   Bills and acquittance Rolls
                                        PPT 7.1.19
 Purpose of preparing BO Slip
 To  acknowledge the closing balance of BO
  for previous day w.r.t BO summary
 To invoice accountable articles/Money
  orders/documents to BO’s
 To Advice remittance, if any;
       - Cash
       - Stamps
 To   Instruct BPM about irregularities if any
          Rule No 27 & 63of PO Manual Volume VI Part-III   OHT 7.1.18
                                                           PPT 7.1.20
    PREPARATION OF BO SLIP

 Prepared         by SA PA at AO

    Prepared in duplicate by carbonic process

 Particulars of other accountable articles,
    Mos, MO receipt after booking, RLs, RPs,
    SB documents etc. are invoiced
                                                     PPT 7.1.21
    Rule No 27 & 63of PO Manual Volume VI Part-III
             PREPARATION OF BO SLIP

    •   Sub accounts PA to enter weight of cash
          bag & invoice the same in BO slip

•       Treasurer to initial remittance entries

•       SA PA to sign and date stamp

                                                  PPT 7.1.22
    Procedure for closing of cash bag &
         BO bag – duties of SA PA


•   Obtains the orders of SPM/PM for
    remittance on reverse of BODA
•   Shows the order to treasurer &
    obtains his initials
•   Completes all the entries in the BO
    slip, except weight of cash bag
•   Watches closing of cash bag by
    treasurer                         PPT 7.1.23
    Procedure for closing of cash bag &
         BO bag – duties of SA PA
•   Weighs cash bag in the presence of
    treasurer & notes weight on label of
    cash bag and both copies of BO slip
•   Obtains initials of Treasurer on both
    copies of BO slip
•   Puts documents and cash bag (by
    treasurer)inside BO bag , closes it &
    seals it & transfer to SA PA for safe
    custody                            PPT 7.1.24
     Procedure for closing of cash bag –
            duties of Treasurer

•   Notes orders of PM on daily account
•   Take correct cash and close it in cash
    bag
•   Seals cash bag with treasury seal
•   Observes SA PA weighing cash bag
•   Initial entry of remittance & weight of
    cash bag in BO slip
                                      PPT 7.1.25
    Procedure for closing of cash bag/BO
         bag – duties of Treasurer

• Keep cash bag inside BO bag
• Keep sealed BO bag in his custody till
  despatch




                                           PPT 7.1.26
Exercise No.7.1.6 (Page No.)




                               33
    Preparation of Sub Office Daily
               Account
   As per list & vouchers of various branches
    SPM prepares SO Account

   SO Daily account is prepared w.r.t SO
    Account by SPM

   Previous day’s closing balance is taken as
    opening balance for the day

   Receipts & Payments taken as per Sub
    Office Account
Rule No:29 of Postal manual Volume : VI Part -II   PPT 7.1.27
    Preparation of Sub Office Daily
               Account
 Closing balance written in words & figures
 Details of closing balance, particulars of
  authorized balances & liabilities noted
 Reason for retention of excess cash should
  be noted
 Reason for cash below minimum & for
  excess stamps should be noted
 Particulars of cash and stamp remittances
  received & made should be noted



Rule No:29 of Postal manual Volume : VI Part -II   PPT 7.1.28
    Preparation of Sub Office Daily
               Account
   Particulars of document sent should be
    noted on reverse side

   Requirement of Stamps & Cash noted in
    the remarks column

   Signed by joint custodian and SPM

   Impressed with Name stamp & date stamp


Rule No:29 of Postal manual Volume : VI Part -II   PPT 7.1.29
     Preparation of Annexure ‘A’ to SO
               Daily account

   Prepared & enclosed to the SO Daily where
    BO’s are attached

   The balances held in BO’s form part of the
    balance of AO

   In the column for ‘details of balances’ of the
    SO daily account this is shown against the
    item ‘amount due from BO’s

                                           PPT 7.1.30
     Preparation of Annexure ‘A’ to
           SO Daily account
   Amount due from BO’s represent actual
    balances held in BO’s, the remittances in
    ‘transit’ and advance remittance

   Since amount due from BO’s is shown in
    the details of balances, the break-up of
    figures, namely actual balances in BO’s
    and the remittances in transit are also
    shown by the SPM in a separate ‘Annexure
    A’ attached to SODA


                                         PPT 7.1.31
      Maintenance of Treasurer cash book

•   Maintained by the treasurer where
    there is post of treasurer
•   It has two parts -‘Receipts’ & ‘Payments’
•   All receipt and payment transactions
    entered by treasurer in the order of
    occurrence
•   Entries are serially numbered

                                      PPT 7.1.32
    Maintenance of Treasurer cash book

•   Erasure is prohibited
•   Corrections are to be properly attested
•   End of day taking receipts and
    payments, closing balance is arrived
•   Closing balance should agree with cash
    & stamps on hand
•   End of day PM checks the entries and
    signs the TCB
                                     PPT 7.1.33
Exercise No.7.1.7 (Page No.)




                               41
    Purpose & preparing SO Slip
   To acknowledge closing balance of SO
    for the last daily account
   To invoice stock of IPO’s and NSC’s
   To invoice SB slip
   To invoice BO daily account after
    checking
   To invoice acquittance rolls
   To invoice MO pads & MO receipt book
                                                      PPT 7.1.34
     Rule No 27 & 63of PO Manual Volume VI Part-III
        Purpose & preparing SO Slip
•   To advice remittance, if any
    •   Cash
    •   Stamps




                                      PPT 7.1.35
Exercise 7.1.8




                 44
    Other important records/documents
    to be maintained at HO

•   SO summary
•   HO summary
•   HO cash book
•   Monthly cash account




                                  PPT 7.1.36
Functions of Accounts branch at
              HO
   Drawal & disbursement of salary to all
    staff under HO and maintaining related
    accounts
   Drawal & disbursement of pension to
    pensioners & maintaining related records
   Maintaining service book and leave
    account for all the staff
   Preparing form-16 for income tax returns
                                        PPT 7.4.1
Functions of Accounts branch at
              HO
 Maintaining   accounts relating to GPF of
  staff
 Generating HO cash book and monthly
  cash account & submission of accounts to
  DA(P)




                                         PPT 7.4.2
           Functions of SBCO
   To maintain control accounts of all savings
    Accounts
   Carry out percentage checks of vouchers
   Verify binder/ledger balances periodically
   Safe custody of important records such as
    vouchers , undelivered pass books, list of
    transactions, silent accounts list, interest
    cum silent accounts statements , control
    registers etc.,                         PPT 7.4.3
           Functions of SBCO
 Check  annual calculation of interest as per
  percentage prescribed in SB/PPF/NSS a/c’s
 Preparation of annual interest cum silent
  accounts statements
 Maintain objection register for the irregularities
  noticed & watch early settlement
 Submit periodical returns to PAO,DO,CO &
  ICO(SB)

                                            PPT 7.4.4
Role of HO in supplying certificates, pass
         books & receipt books
 Supply stock of NSC’s/KVP’s to SO’s
  based on their requirement

 Replenish   stock of IPO’s of SO’s

 Supply  fresh passbooks to SO’s based on
  their requirement


                                        PPT 7.4.5
 Role of HO in supplying certificates,
     pass books & receipt books
 SupplyMO receipt book, Cheque book,
 SB-26, SB-28, NC-4(a), LI-37, PLI-02 &
 PLI-12,ACG-67 etc., to SO’s & watch
 continuity in issue of receipts




                                     PPT 7.4.6
52

				
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