CORPORATE ACCOUNTS SECTION,
Bharat Sanchar Bhavan (1st Floor)
H C Mathur Lane, Janpath,
NEW DELHI – 110 001 .
TEL: 23734163, 23734164 (fax)
CIRCULAR NO. CA-245
No. 500-31/2010-11/CA-I/BSNL Dated at New Delhi the 07.12.2010
To
The Chief General Manager
All Territorial Telecom Circles / Kolkata & Chennai Telephone District / All Maintenance Circles / All Project Circles,
Task Force Gauhati / All Telecom Factories / ALTTC / TTC / NATFM / QA / Inspection Circle / Broadband Net work Circle / Telecom Stores Kolkata / NCES, BSNL
Sub: Leave encashment while availing leave travel concession
Ref: Order issued by PAT Section of Corporate Office vide Officer Order No. 19 of 2010 (No. 1-10/2010-PAT (BSNL)/encashment of EL dated 27.10.2010
1. As per order under reference BSNL employees (absorbed, directly recruited and un-absorbed employees) while availing Leave Travel Concession will be allowed to encash up to 10 days earned leave subject to a maximum of 60 days during the entire career. The earned leave so encashed at the time of availing LTC will not deducted from the overall accumulation limit of 300 days, which is encashable at the time of retirement.
2. In order to account for the expense on such leave encashment at the time of availing LTC the following accodes are allotted:
Accode Nomenclature Sch Sch item
1510701 Leave Salary Encashment while availing LTC P 14
1520701 Leave Salary Encashment while availing LTC P 14
1530701 Leave Salary Encashment while availing LTC P 14
1540701 Leave Salary Encashment while availing LTC P 14
1550701 Leave Salary Encashment while availing LTC P 14
1560701 Leave Salary Encashment while availing LTC P 14
1570701 Leave Salary Encashment while availing LTC P 14
1580701 Leave Salary Encashment while availing LTC P 14
1590701 Leave Salary Encashment while availing LTC P 14
1600701 Leave Salary Encashment while availing LTC P 14
1610701 Leave Salary Encashment while availing LTC P 14
1620701 Leave Salary Encashment while availing LTC P 14
1630701 Leave Salary Encashment while availing LTC P 14
1640701 Leave Salary Encashment while availing LTC P 14
1650701 Leave Salary Encashment while availing LTC P 14
1660701 Leave Salary Encashment while availing LTC P 14
4510701 Leave Salary Encashment while availing LTC P 14
3. The accodes mentioned in Para 2 above shall only be utilized to account for the expense towards leave encashment taken at the time of availing LTC. While giving such leave encashment liability shall be created by debiting concerned expense accode mentioned in Para 2 above and crediting the accode 1190900 / 4190900 – Bills payable. At the time of making payment the accode 1190900 /4190900 will be debited.
4. The nomenclature of existing accodes 1510700, 1520700, 1530700, 1540700, 1550700, 1560700, 1570700, 1580700, 1590700, 1600700, 1610700, 1620700, 1630700, 1640700, 1650700, 1660700, & 4510700 is revised as “Leave salary encashment on retirement / superannuation / resignation” and these accodes shall only be utilized for booking the expense on leave encashment given on retirement / superannuation.
5. If the expense on leave encashment at the time of availing LTC has already been booked to accodes mentioned in Para 4 above in the current financial year, the said amount shall be transferred to expense accodes mentioned in Para 2 above by passing necessary accounting entry.
Hindi version will follow.
(Arundati Panda)
Sr.GM (CA
No comments:
Post a Comment