Accounts Receivable PDF

AS-IS PROCESSES
Accounts Receivable
S/No
Process Name
Process Number
Booking Monthly Receivables

Commercial & Domestic Customer
Industrial,
FI-AR-01
Adjustments in Billing when Consumer approaches

After subsequent bill
FI-AR-02
Disconnection on Consumer request and processing

of Final Bill (Industrial / Commercial)
FI-AR-03
Disconnection
Commercial)
FI-AR-04
Passing Unregistered Gas (PUG) (Domestic)
Passing Unregistered Gas (PUG) (Industrial /

Commercial)
FI-AR-06
Correction of Billing (Domestic / Commercial)

Advice DB-57
FI-AR-07
Consumer Service Department (CSD) Debit Note
FI-AR-08
Collection for Sales of Gas DB01
FI-AR-09
10
Collection through Revenue Receipt Voucher (RRV)
11
Collection from New customer RM-01
FI-AR-10
FI-AR-11
12
Gas Condensate Sales Received quantity is within

Tolerance (Up to 5% of Dispatches)
FI-AR-12
13
Gas Condensate Sales Received Quantity is
FI-AR-13
due
to
default
for
Page 1 of 2
(Industrial
FI-AR-05
AS-IS PROCESSES
S/No
Process Name
beyond Tolerance (more than 5% of Dispatches)
Process Number
14
Booking Pipe Line Rentals Local Currency
FI-AR-14
15
Booking Pipe Line Rentals Foreign Currency
FI-AR-15
16
Meter Sales Companies Own Consumption
17
Meter Sales Outside Sales
FI-AR-16
FI-AR-17
18
Receivable from Government of Pakistan under

Exchange Risk Coverage Scheme
19
Collection from Government of Pakistan under

Exchange Risk Coverage Scheme
FI-AR-19
20
Recoverable from NATI Association
FI-AR-20
21
Collection from NATI Members
FI-AR-21
22
Preparation of domestic debtor reconciliation
FI-AR-22
23
Preparation
reconciliation
of
Industrial/commercial
Page 2 of 2
debtor
FI-AR-18
FI-AR-23
Booking Monthly Receivables for Industrial, Commercial & Domestic Customer

Process #: FI-AR-01
1
Data
processing
Sends Sales
Day book
GSA
Receives and
Prepares
sales JV
Sends Sales
JV
FI-GL-01
AS-IS PROCESSES
Process Description
Process Name
Booking Monthly Receivables for Industrial, Commercial & Domestic Customer
Process Number
FI-AR-01
Process Overview
This process Identifies steps involved in booking monthly receivables for industrial customers.
Activity
Box #
Activity
Description
Responsibility
Sends Sales Day book
Sends Sales Day book to Gas Sales Accounting (GSA) for recording
Accounts Receivable category wise. Sales Day Book contains Gas
Charges, General Sales Tax, Surcharges and volume consumed in
separate columns.
Data processing
Receives and Prepares

sales JV
Receives Sales day book from data Processing and prepares JV for
Accounts receivables, category wise and separately credits all
revenue accounts, like Surcharge, GST etc.
GSA
Sends Sales JV
Sends Sales JV to GL section.
GSA
Off-page connector signifies process flow going to following

Process: Collection of Journal Voucher Manually (FI-GL-01).
Page 1 of 44
Adjustments in Billing when Consumer approaches before subsequent bill

Process #: FI-AR-02
Consumer
Zone Office
Billing
Control
Department
1
Contacts for errors
in bill
Sends Inspector
Prepares
Consumer
Journal Voucher
8
Verifies & sends
CJV
Sends
5
Receives &
verifies
Prepares Monthly
Summary & batch
listing
Sends
GSA
Receives
10
Reviews
11
Sends
FI-GL-01
AS-IS PROCESSES
Process Description
Process Name
Adjustments in Billing when Consumer approaches After subsequent bill
Process Number
FI-AR-02
Process Overview
This process Identifies steps involved in Adjustments in gas bills where consumer
approaches.
Activity
Box #
Activity
Description
Responsibility
Contacts for errors in bill
Contacts respective Zone office for errors in Gas bill.
Consumer
Sends Inspector
Sends inspector for verification of meter reading. Inspector visits site

of error and reports.
Zone Office
Prepares Consumer
Journal Voucher (CJV)
Prepares CJV on complaint of consumer.
Zone Office
Sends
Sends CJV to Audit section of Billing Control Department (BCD) at

Head office.
Zone Office
Receives & Verifies
Audit section verifies history of consumer billing and also verifies

amount of adjustment.
BCD
Prepares Monthly
Summary & batch listing
Prepares monthly summary statement of CJV, which are received

and entered in FoxPro application and sends to GSA.
Page 2 of 44
BCD
AS-IS PROCESSES
Activity
Box #
7
Activity
Sends
Description
Sends batch listing and CJVs to Zone for verification.
Responsibility
BCD
Sends consumer journal, comprised of Consumer Journal Trial

Balance and Batch listing to Gas Sales Accounting.
Sends data of CJV to Data Processing department on floppy for
rectifying errors in subsequent bills. Data contains only monetary
values; volumes are not recorded at this stage. Therefore Volume
records are not available from data processing. FoxPro based
application is in use for entering transactions.
8
Verifies & sends CJV
Receives CJVs and batch listing from BCD, verifies batch listing, if
found data entry errors get it rectified from BCD. After rectifying errors
sends CJVs to Gas Sales Accounting.
Zone office
Receives
Receives CJV from zone office, and consumer journal from BCD.
GSA
10
Reviews
Takes high level overview of Consumer journal and CJVs.
GSA
11
Sends
Sends consumer journal trial balance to GL Section for wrong billing

adjustments. GL section has allotted #32, fixed voucher number for
recurring entries.
GSA

processes: Entering Recurring Journal Voucher (FI-GL-06).
Page 3 of 44
Disconnection on Consumers Request & Processing of Final Bill

Process #: F1-AR-03
1
Customer
Sends Application
Zonal Office
Receives
Application
Disconnect and
Records Final
reading
CSD
Receives and
prepare 9/0
Advice
Marks to
CSD
13
Sends 9/0
Receives KK81
14
Verifies
calculations &
rectifies errors
15
Prepare CJV
16
Sends
Sends
. FI-AR-04
Data
Processing
(DP)
Receives & enters

in system
10
Generates
KK-81
Generates
Bills
11
Prepare Sales
Day Book
17
GSA
Receives
12
Sends
19
18
Compiles &
prepares
summary sheet
Prepares JV
21
20
Approves JV
Send To GL
Section
FI-GL-01
AS-IS PROCESSES
Process Description
Process Name
Disconnection on Consumer request and processing of Final Bill (Industrial / Commercial)
Process Number
FI-AR-03
Process Overview
This process Identifies steps involved in disconnection of gas supply on consumers request
and processing users final bill for industrial and commercial consumers.
Activity
Box #
Activity
Description
Responsibility
Sends application
Sends application to their respective zone office for disconnection.
Consumer
Receives application
Receives application, ensures that all dues are paid. If last bill is not
paid or some arrears appear in consumers bill then zone asks
consumer to pay bill and attach copy of paid bill with application.
Zone Office
Marks to Consumer
Service Department (CSD)
Marks consumers application to CSD for disconnection of gas.
Zone Office
Disconnects and records

final reading
Disconnects gas, records final meter reading on call form and

removes meter from consumers premises.
CSD
Off Page connectors signifies process coming from following

Process: Disconnection due to default (Industrial / Commercial)
(FI-AR-04).
5
Sends
Sends copy of call form to Zone office.
CSD
Receives & prepares 9/0

advice
Receives call form from CSD and prepares 9/0 Final Bill Advice. 9/0
contains customer no., meter no., meter reading (closing Index) etc.
Zone Office
Sends
Sends 9/0 to data processing.
Zone Office
Page 4 of 44
AS-IS PROCESSES
Activity
Box #
Activity
Description
Responsibility
Receives & enters in

system
Receives 9/0 from zone office and enters in billing system.
Data Processing
(DP)
Generates KK-81 advice
Generates KK-81 advice. System calculates interest on Gas Sales

Deposits. It contains final dues after Gas Supply Deposits and
interest on Gas supply deposits.
DP
10
Generates bills
Generates Final Bills from billing system and sends to Zone for
distribution.
DP
11
Prepares Sales Day book
Prepares sales daybook at month end.
DP
12
Sends
Sends KK81 advice & Area wise sales daybook to billing control
department (BCD) and Zone Office.
DP
13
Receives KK-81
Receives KK-81 from DP.
Zone Office
14
Verifies calculation &

rectifies errors
Manually performs calculation of interest on Gas Supply Deposits and

verifies. Rectifies errors on 9/0 and updates interest calculations on
the same copy of KK-81.
Zone Office
15
Prepares CJV
Prepares Consumer Journal Voucher (CJV) along with GSD

adjustments.
Zone Office
16
Sends
Sends CJV to Gas Sales Accounting.
Zone Office
17
Receives
Receives CJV from Zone office.
GSA
18
Compiles & prepares

summary sheet
Compiles all CJVs and prepares a summary sheet in excel.
GSA
19
Prepares JV
Prepares JV
GSA
20
Approves JV
Section in-charge approves JV
GSA
Page 5 of 44
AS-IS PROCESSES
Activity
Box #
21
Activity
Sends to GL Section
Description
Sends JV to General Ledger Section.
processes: Collection of Journal voucher (FI-GL-01).
Page 6 of 44
Responsibility
GSA
Disconnection due to default - (Industrial / Commercial)

Process #: FI-AR-04
2
Zone Office
Monitor
consumption
patterns
Identifies
arrears
Customer
Continues
to default
Intimates CSD
For disconnection
Contacts
customer
FI-AR-03
AS-IS PROCESSES
Process Description
Process Name
Disconnection due to default (Industrial / Commercial)
Process Number
FI-AR-04
Process Overview
This process Identifies steps involved in disconnection of gas supply due to default and
processing users final bill.
Activity
Box #
Activity
Description
Responsibility
Monitors consumption &

billing patterns
Monitors consumption patterns for industrial and commercial

customers.
Zone Office
Identifies arrears
Identifies arrears in bills and identifies whether arrears are exceeding

Gas Supply Deposits.
Zone Office
Contacts customer
Contacts customer for payment of arrears, or for unexpected usage

volumes. Sends telegram as reminder, and, if default exceeds Gas
Supply Deposits immediately proceed for disconnection.
Zone Office
Continues to default
Continues to default.
Consumer
Intimates CSD for

disconnection
Intimates CSD for disconnection of Gas Meter from consumers

premises.
Zone Office
Off Page connectors signifies process going to following

Process: Disconnection at consumer will and processing of final
bill (Industrial / Commercial) (FI-AR-03)
Page 7 of 44
Passing Unregistered Gas (PUG) Domestic

Process #: FI-AR-05
Requests Report
Zone Office
Requests to
identify nature of
residence
14
13
Sends PUG
Cases
Receives Report
Prepares & sends

period estimation
19
17
Distributes Bills
with Covering
letter
Verifies & sends
Informs Pug User
Meter Reader
Data Processing
Enters
Data
Prepares & sends

DB-60
CSD
Informs about
residence
15
Forwards PUG
Cases
Receives PUG
Cases
11
10
Changes Meter
Tests old Meter
Generates &
sends
12
Sends Report
20
GSA
18
16
Generates &
sends batch
listing
Enters Data
Prepares
adjustment JV
22
21
Approves
Sends to GL
Section
FI-GL-01
AS-IS PROCESSES
Process Description
Process Name
Passing Unregistered Gas (PUG) (Domestic)
Process Number
FI-AR-05
Process Overview
This process Identifies steps involved in disconnection of gas supply at users will and
processing users final bill. PUG cases are those cases where Gas supply continues but
meter does not show any movement in units consumed.
Activity
Box #
Activity
Description
Responsibility
Requests report
Requests data processing (DP) department for generating Nil

Consumption Lists (DB-60) showing consumers whose meter reading
are not progressive.
Zone Office
Prepares & sends DB-60
Prepares and sends DB-60 to Zone for consumers with unchanged

meter reading since last three months.
DP
Informs PUG user
Observes that consumers are using gas but meter reading is at stand
still, they informs about passing unregistered gas cases.
Meter Reader
Requests to identify nature

of residence
Requests to consumer service department (CSD) to identify nature of

residence whether it is flat or house.
Zone Office
Informs about residence
Informs about nature of residence.
CSD
Sends PUG cases
Sends PUG cases to DP for entering in system.
Zone Office
Enters data
Enters data of PUG cases.
DP
Forwards PUG cases
Forwards PUG cases to CSD for changing meter.
DP
Receives PUG cases
Receives PUG cases.
CSD
Page 8 of 44
AS-IS PROCESSES
Activity
Box #
Activity
Description
Responsibility
10
Changes Meter
Changes meter from the consumers premises.
CSD
11
Tests old meter
Test old meter condition.
CSD
12
Sends report
Sends report of old meter testing & meter removal cases to Zone
office.
CSD
13
Receives report
Receives old meter-testing report.
Zone Office
14
Prepares & sends period

estimation
Calculates estimated period for PUG and sends to DP.
Zone Office
15
Enters Data
Enters data in billing system for PUG cases.
DP
16
Generates & sends batch

listing
Generates batch listing and sends to Zone for verification.
DP
17
Verifies & sends
Verifies batch listing and make corrections on batch listing and sends
back to data processing.
Zone office
18
Generates & sends
Rectifies errors and generates DC 52. System calculates provisional

billing using actual billing of subsequent bills. Number of subsequent
bills for calculating average PUG billing is variable.
DP
Generates bills for PUG period along with covering letter mentioning
calculation for this bill. Two bills are generated at this stage one bill is
for user and second copy is retained by zone.
Sends DC-52 to GSA and bills to Zone.
19
Distributes Bills and

Covering Letter
Distributes Bills and Covering Letter to PUG consumers.
Zone Office
20
Prepares adjustment JV
Prepares Adjustment JV.
GSA
21
Approves
Section in-charge approves adjustment JV.
GSA
Page 9 of 44
AS-IS PROCESSES
Activity
Box #
22
Activity
Sends to GL Section
Description
Sends to GL Section.
Process: Collection of Journal voucher (FI-GL-01)
Page 10 of 44
Responsibility
GSA
Passing Unregistered Gas (PUG) (Industrial / Commercial)

Process #: FI-AR-06
1
Measurement
department
Monitors &
informs nil
consumption
Zone
Office
Prepares
estimation
Prepares
CJV
Sends
Billing Control
Department
Receives
Enters Data
Generates CJTB
Send CJTB
Receives
13
10
GSA
Compiles
Send To
GL Section
FI-GL-01
AS-IS PROCESSES
Process Description
Process Name
Passing Unregistered Gas (PUG) (Industrial / Commercial)
Process Number
FI-AR-06
Process Overview
This process Identifies steps involved in identifying and rectifying Passing Unregistered Gas
(PUG) (Industrial / Commercial) cases. PUG cases are those cases where Gas supply
continues but meter does not show any movement in units consumed.
Activity
Box #
Activity
Description
Responsibility
Monitors & informs nil

consumption
Monitors Consumption of industrial users. If observes zero

consumption then immediately takes action. Changes meter and
inform to zone.
Measurement
Department
Prepares estimation
Prepares estimation for Consumer journal voucher.
Zone Office
Prepares customer journal

voucher (CJV)
Prepares customer journal voucher (CJV) for PUG cases. Gets CJV
approved from Zone In-charge.
Zone Office
Sends
Sends CJV to Billing Control Department (BCD)
Zone Office
Receives & verifies
Audit section receives CJV from zone office and verifies amount and
approvals.
BCD
Enters data
Enters data in FoxPro based application
BCD
Generates Consumer
Journal Trial Balance
Generates Consumer Journal Trial Balance from FoxPro based

application..
BCD
Sends Consumer Journal

Trial Balance
Sends Consumer Journal Trial Balance to Gas Sales Accounting

(GSA).
BCD
Page 11 of 44
AS-IS PROCESSES
Activity
Box #
Activity
Description
Responsibility
Receives
Receives Consumer Journal Trial Balance from BCD.
GSA
10
Compiles
Compiles all CJTB received during period.
GSA
11
Sends to GL Section
GSA

process: Collection of Journal Voucher (FI-GL-01).
Page 12 of 44
Correction of Billing (Domestic / Commercial) - Advice DB-57

Process #: FI-AR-07
1
Zone Office
DP
Sends Correction
Advices
Receive
Prepares &
sends CJV
Prepare DB57
Sends DB-57
No
GSA
Prepares JV
Domestics
Yes
Sends To GL
Section
Prepares
Summary In Excel
FI-GL-01
AS-IS PROCESSES
Process Description
Process Name
Correction of Billing (Domestic / Commercial) Advice DB-57
Process Number
FI-AR-07
Process Overview
This process Identifies steps involved in Correction of Billing (Domestic / Commercial)

Advice DB-57.
Activity
Box #
Activity
Description
Responsibility
Sends Correction advice
Sends correction Advice (2/7) to Data Processing (DP).
Zone Office
Receives
Receives reading correction advice From zone.
DP
Prepares DB-57
Prepares DB-57 based on revised meter reading from correction

advices. It shows amount of excess billing to be withdrawn.
DP
Sends DB-57
Sends DB-57 to zone and Gas sales Accounting (GSA) section of

Finance department.
DP
In case of domestic consumer process moves to box # 6, otherwise

process moves to box # 5.
5
Prepares & sends CJV
Prepares consumer journal voucher (CJV) and sends to Gas Sales

Accounting (GSA).
Zone
Prepares JV
Prepares consolidated Journal Voucher.
GSA
Sends to GL section
Sends to General Ledger Section.
GSA

Page 13 of 44
AS-IS PROCESSES
Activity
Box #
8
Activity
Prepares summary in MS
EXCEL
Description
Prepares summary in MS EXCEL from data collected during the
period.
Page 14 of 44
Responsibility
GSA

Process #: FI-AR-08
1
CSD
Sends Debit Note
Zone Office
Receives & Send

Debit Note
BCD
Receives & enters

debit note
Verifies & sends
Generates batch
listing & CJTB
Sends
Receives verified
batch list & CJTB
Sends Floppy
Sends debit notes

& CJTB
10
GSA
Prepares
summary
12
11
Matches with
debit notes
Prepares JV
14
13
Prepares JV
Sends to GL
Section
FI-GL-01
AS-IS PROCESSES
Process Description
Process Name
Process Number
FI-AR-08
Process Overview
This process Identifies steps involved in recording charges of Consumer Service Department
incurred during rendering services to consumer.
Activity
Box #
Activity
Description
Responsibility
Sends Debit Note
Sends zone wise debit note to zone and Gas Sales Accounting,
Customer Services
Department (CSD)
Receives & sends debit

note
Receives debit note and sends to Billing Control department.
Zone Office
Receives & enters debit

note
Receives debit note from zone and enters in the FoxPro based
system.
Billing Control
Department (BCD)
Generates batch listing &

CJTB
Generates batch listing and consumer journal Trial Balance (CJTB).
BCD
Sends
Sends batch listings and consumer journal trial balance to Zone for
verification..
BCD
Verifies & sends
Verifies batch listings, if found any discrepancies, get it rectified from

BCD and again receives updated batch listing.
Zone Office
Receives verified batch

lists & CJTB
Receives verified batch lists & CJTB from zone.
BCD
Sends floppy
Sends floppy of batch listing to Data processing (DP) for entering in

system.
BCD
Page 15 of 44
AS-IS PROCESSES
Activity
Box #
Activity
Description
Sends debit notes & CJTB
Sends debit notes & CJTB to Gas Sales Accounting (GSA).
BCD
10
Prepares summary
Prepares summary of Debit notes in excel.
GSA
11
Matches with debit notes
Matches debit note with summary and CJTB
GSA
12
Prepares JV
Prepares JV
GSA
13
Approves
Section in-charge approves journal voucher.
GSA
14
Sends to GL section
Sends to GL section.
GSA

Page 16 of 44
Responsibility
Collection for Sales of Gas - DB-01

Process #: F1-AR-09
2
RCA (sorting)
Sorts & verifies

stubs
10
Rectifies
differences
Sends stubs
DP
RCA (CB)
11
Generates &
sends corrected
DB-01
Generates &
sends DB-01
Enters in system
Receives DB-01
Enters in
collection book
Prepares
Control Sheet
Reconciles
Contacts
RCA sorting
12
Receives rectified
DB-01
13
Updates System
14
Prints batch list
15
Perform Closing
Process
17
16
Generates JV
Uploads JV
18
IT
Confirms upload
& signs
AS-IS PROCESSES
Process Description
Process Name
Collection for Sales of Gas DB01
Process Number
FI-AR-09
Process Overview
This process Identifies steps involved in recording collections of gas bills from consumers of different
categories.
Activity
Box #
Activity
Description
Responsibility
Sorts & verifies Stubs
Sorts & verifies stubs of bill with control sheets, sent by lead Revenue Control
branches of different banks.
Accounting (RCA)
(Sorting)
Sends Stubs
Sends stubs for punching to Data Processing (DP).
Enters in system
Enters stubs in system, reconciles entered data with branch wise DP

control sheets and note down excess / shortages on back side of
control sheet.
Generates & sends DB-01
Generates DB-01 & sends to Revenue control Accounting, along with DP

Control sheet (ATR5). Also sends green copy of Control sheet to
RCA on daily basis.
Receives DB01
Deputy Chief Manager receives sales of gas (DB-01) and forwards to RCA (CB)
in-charge of collection book for entering data.
Page 17 of 44
RCA (Sorting)
AS-IS PROCESSES
Activity
Box #
6
Activity
Enters in Collection Book
Description
Enters data by Bank Lead branch wise.
Responsibility
RCA (CB)
Accounts codes are assigned to each category of consumers.

Domestic
3401230
Industrial
3401210
Commercial
3401220
RCA (CB)
Prepares Control sheets
Prepares control Sheet in Excel.
Reconciles
Contacts RCA (Sorting)
Reconciles control sheet with DB-01 and also incorporates shortages RCA (CB)
and excesses in reconciliation.
RCA (CB)
Contacts RCA (Sorting), if DB-01 and control sheet do no match.
10
Rectifies differences
11
Generates & sends

corrected DB-01
12
Receives rectified DB-01
Receives rectified DB-01.
RCA (CB)
13
Updates system
Updates system and control sheets with rectified DB-01.
RCA (CB)
14
Prints Batch List
15
Performs closing process
Prints Batch List after updating system with corrected DB-01, get RCA (CB)
signed from DCM and CM of RCA.
RCA (CB)
Performs closing process for Collection book.
16
Generates JV
Generates Journal Voucher
RCA (CB)
17
Uploads JV
Uploads Journal Voucher and sends request form for confirmation.
RCA (CB)
Rectifies differences. Writes to lead branches, which ask their RCA sorting
respective branches for error rectification. Rectified Control Sheet is
forwarded to DP for entering in system.
DP
Generates corrected DB-01 and then sends to RCA (CB).
Page 18 of 44
AS-IS PROCESSES
Activity
Box #
Activity
18
Confirms upload and signs
Description
Confirms upload and signs request form.
Page 19 of 44
Responsibility
IT

Process #: F1-AR-10
1
RCA Sorting
Sends RRV
FI-AR-17
FI-AR-21
RCA (CB)
Receives
RRV
Enter in RV
Register
Enter in Collection
Book
Generates JV
Generates
Posting Form
Uploads
Request
confirmation
IT
Confirms & signs
Signs report
10
Generates Report
13
12
11
Verifies
collection
Sends to GL
section
AS-IS PROCESSES
Process Description
Process Name
Process Number
FI-AR-10
Process Overview
This process Identifies steps involved in collection through Revenue Receipt Voucher (RRV). This
usually include payments of gas bills at unit As bank by unit B consumer, and other receivables
through Bank receipt Voucher (BRV).
Activity
Box #
Activity
Description
Responsibility
Sends RRV
Sends revenue receipt voucher.
RCA Sorting
Receives RRV
Receives revenue receipt voucher.
Enters in RV register
Enters details in RV register. Records bank branch code, Ledger

code, source of receipt, date and serial number.
RCA (CB)
RCA (CB)

Process: Meter Sales Outside Sales (FI-AR-17), Collection
from NATI members (FI-AR-21),.
4
Enters in collection book
Enters revenue receipt voucher in collection book. Collection Book is

in house developed Oracle based Application.
RCA (CB)
Generates JV
Generates Journal voucher from collection book.
RCA (CB)
Generates posting form
Generates posting form. Form is designed in MS Excel.
RCA (CB)
Uploads
Uploads data.
RCA (CB)
Requests confirmation
Request confirmation from IT on posting form for proper upload of

files.
RCA (CB)
Page 20 of 44
AS-IS PROCESSES
Activity
Box #
Activity
Description
Responsibility
Confirms and signs
Confirms and signs posting form.
IT
10
Generates report
Generates report from uploaded files. This report is also segregated

by ledger codes (categories of receipt).
IT
11
Verifies collection
Verifies report cross check with controls and other reports generated
in department.
RCA (CB)
12
Signs report
Assistant who enters data signs report then deputy manager signs
and finally deputy chief manager signs the report.
RCA (CB)

Process: Meter Sales Outside Sales (FI-AR-17).
13
Sends to GL section
Sends duly signed report to general ledger section for record

purposes.
Page 21 of 44
RCA (CB)
Collection From New Customer - RM01

Process #: FI-AR-11
1
Data Processing
(DP)
Generates &
Sends RM01
RCA (CB)
Receives RM01 &

prepares control
sheet
Enters in
Collection Book
Generates &
verifies
Batch List
Rectifies Errors
Generates Batch
List & collection
reports
Generate ledger
code wise report
Matches with
balance sheet of
collection
Generates closing
report & posting
form
10
Uploads &
requests
confirmation
11
IT
13
Verifies Collection
& signs report
Confirms and
Signs
12
Generates Report
14
Sends to GL
section
AS-IS PROCESSES
Process Description
Process Name
Collection from New customer RM-01
Process Number
FI-AR-11
Process Overview
This process Identifies steps involved in collection of gas bills from new customers.
Activity
Box #
Activity
Description
Generates & sends RM-01
Sends RM-01, day wise summary of new consumers.
Data Processing
(DP)
Receives RM-01 &

prepares control sheet
Receives RM-01& prepares control sheets in MS Excel.
RCA (CB)
Enters in collection book
Enters data in collection book on daily basis. Data is maintained fro

each new consumer.
RCA (CB)
Generates & verifies batch

lists
Generates & verifies batch list with RM-01.
Rectifies errors
Rectifies data entry errors in collection book, if found any.
RCA (CB)
Generates batch lists &

collection reports
Generates batch list after rectifying errors. Keeps both batch lists for
record purposes. Also generates balance sheet of collection &
monthly closing for collection statements.
RCA (CB)
Generate ledger code wise

report
Generate ledger code wise report to identify total sales of each

ledger code (category) for the month.
RCA (CB)
Matches with balance

sheet of collection
Matches totals of ledger code wise report with balance sheet of

collection to ensure accuracy.
Page 22 of 44
Responsibility
RCA (CB)
RCA (CB)
AS-IS PROCESSES
Activity
Box #
Activity
Description
Generates closing report &

posting form
Generates closing report for posting in GL and posting form. Posting

form is designed in MS Excel.
RCA (CB)
10
Uploads & requests

confirmation
Uploads data and requests confirmation from IT on posting form for

proper upload of files.
RCA (CB)
11
Confirms and signs
Confirms and signs posting form.
IT
12
Generates report
Generates report from uploaded files. This report is also segregated

by ledger codes (categories of receipt).
IT
13
Verifies collection & Signs

report
Verifies report cross check with controls and other reports generated
in department. Assistant who enters data signs report then deputy
manager signs and finally deputy chief manager signs the report.
RCA (CB)
14
Sends to GL Section
Sends duly signed report to general ledger section for record

purposes.
RCA (CB)
Page 23 of 44
Responsibility
Gas Condensate Sales - Received quantity is within Tolerance (5% of Dispatches)

Process #:FI-AR-12
1
LHF (HO3)
Sends Fax
ARL
Sends Receiving
Status
GSA
Verifies
Statement
Raises
debit note
Sends JV to GL
Section
Prepares & sends

JV
FI-GL-01
Treasury
Function
Approves JV
AS-IS PROCESSES
Process Description
Process Name
Gas Condensate Sales Received quantity is within Tolerance (Up to 5% of Dispatches)
Process Number
FI-AR-12
Process Overview
This process Identifies steps involved in booking receivables for sale of Gas Condensate.
Activity
Box #
Activity
Description
Responsibility
Sends fax
Sends fax to Karachi Terminal (KT) & Gas Sates Accounting (GSA)
for informing details of daily dispatch of Gas Condensate.
LHF (HO3)
Sends receiving status
Sends Receiving Status of Gas Condensate on monthly basis.
ARL
Verifies statement
Verifies Statement on basis of faxes on monthly basis contains

invoiced receipt shortage on container basis.
GSA
Raises debit note
Raises debit note for the received quantity by customer. GST invoice
is also prepared.
GSA
Prepares & sends JV
Prepares Journal Voucher for Gas Condensate sales.
GSA
Approves JV
CM Approves Journal Voucher.
Treasury Function
Sends JV to GL section
Sends JV to General Ledger section.
GSA

Page 24 of 44
Gas Condensate Sales - Received quantity is beyond Tolerance (more than 5% of Dispatches)
Process #:FI-AR-13
1
LHF (HO3)
Sends Fax
ARL
Sends Receiving
Status
FI-GL-01
GSA
Treasury
Function
Verifies
Statement
Raises
debit note
Prepares &
sends JV
15
Receives
Staement
Advices
Adjustment
Sends JV to
GL section
16
Adjjusts
Recoveries
Raise Debit Note
18
17
Prepares JV
Approves JV
19
Sends JV to GL
Section
Approves JV
FI-GL-01
Bills
Payable
13
Maintains
Payment sheet
Receives Bills
10
Transporter
Submits Bil
Karachi
Terminal
Receives Bills
11
12
Verifies &
forwards
14
Adjusts Bill
15
Prepares
Statement
16
Send Statement
AS-IS PROCESSES
Process Description
Process Name
Gas Condensate Sales Received Quantity is beyond Tolerance (more than 5% of

Dispatches)
Process Number
FI-AR-13
Process Overview
This process Identifies steps involved in booking receivables for sale of Gas Condensate.
Activity
Box #
Activity
Description
Responsibility
Sends fax
Sends fax to Karachi Terminal (KT) & Gas Sates Accounting (GSA)
for informing details of dispatch of Gas Condensate.
LHF (HO3)
Sends receiving status
Sends Receiving Status of Gas Condensate.
ARL
Verifies statement
Verifies statement on basis of faxes and receipt status from customer

of Gas Condensate.
GSA
Raises debit note
Raises debit note for the received quantity by customer. GST invoice
is also prepared.
GSA
Prepares & sends JV
Prepares Journal Voucher for Gas Condensate sales.
GSA
Approves JV
Treasury Function
GSA

8
Advices adjustment
Advices adjustments in transporters bill for losses excess to 5%.
GSA
Maintains payment sheet
Maintains payment sheet for each transporter.
Bills Payable
Page 25 of 44
AS-IS PROCESSES
Activity
Box #
Activity
Description
Responsibility
10
Submits bill
Submits transportation bill to KT.
Transporter
11
Receives bill
Receives transporters bills.
Karachi Terminal
12
Verifies & forwards
Verifies transporters bill and forwards to bills payable.
13
Receives bill
Receives transporters bills from KT.
Karachi Terminal
Bills Payable
14
Adjusts bill
Adjust bills on payment sheet on basis of advice sent by GSA.
Bills Payable
15
Prepares statement
Prepares statement for adjustments and recoveries.
Bills Payable
16
Sends Statement
Sends statement to GSA.
Bills Payable
17
Receives Statement
Receives statement from bills payable.
GSA
18
Adjusts recoveries
Adjusts recoveries from transporters.
GSA
19
Raises debit note
Raises debit note for the received quantity by customer.
GSA
20
Prepares JV
Prepares Journal Voucher for recoveries.
GSA
21
Approves JV
Treasury Function
22
GSA

Page 26 of 44
Booking Pipe Line Rentals - Local Currency

Process #: FI-AR-14
1
GSA
Raises debit note
Sends letter &

debit note
10
Sends to GL
section
Prepares JV
Sends Copy
FI-GL-01
Treasury Function
Gas Purchase
Approves debit
note
Approves JV
Receives Copy
Makes
Adjustments in
Payments
Intimates
AS-IS PROCESSES
Process Description
Process Name
Booking Pipe Line Rentals Local Currency
Process Number
FI-AR-14
Process Overview
This process Identifies steps involved in booking receivables for Gas pipeline rentals.
Activity
Box #
Activity
Description
Responsibility
Raises debit note
Raises debit note at the end of each month as per contract between
SSGC and other companies using pipeline, such as Sui Northern Gas
Pakistan Limited (SNGPL), Oil & Gas Development Company Limited
(OGDCL) and LASMO.
GSA
Approves debit note
CM Approves Debit Note.
Treasury Function
Sends letter & debit note
Sends letter along with debit note for pipeline rentals.
GSA
Sends copy
Sends copy of debit note to Gas purchase section for making

adjustments in payments to OGDCL.
GSA
Receives copy
Receives copy of debit note.
Gas Purchase
Makes Adjustment in
payments
Makes Adjustment in payments to OGDCL.
Gas Purchase
Intimates
Intimates GSA regarding adjustments.
Gas Purchase
Prepares JV
Prepares journal voucher.
GSA
Approves JV
CM Approves journal voucher.
Treasury Function
Page 27 of 44
AS-IS PROCESSES
Activity
Box #
10
Activity
Description
Sends Journal Voucher to General Ledger section.
Page 28 of 44
Responsibility
GSA
Booking Pipe Line Rentals - Foreign Currency

Process #: FI-AR-15
1
GSA
Raises debit note
Sends letter &

debit note
Sends to GL
section
Prepares JV
FI-GL-01
Treasury Function
Approves debit
note
Approves JV
Calculates
Exchange Rate
AS-IS PROCESSES
Process Description
Process Name
Booking Pipe Line Rentals Foreign Currency
Process Number
FI-AR-15
Process Overview
This process Identifies steps involved in booking receivables for Gas pipeline rentals, where
foreign currency involves.
Activity
Box #
Activity
Description
Responsibility
Raises debit note
Raises debit note at the end of each month as per contract between
SSGC and ENI. Debit note contains Dollar amount as per the
contract.
GSA
Approves debit note
CM Approves Debit Note.
Treasury Function
Sends letter & debit note
Sends letter along with debit note for pipeline rentals.
GSA
Prepares JV
Prepares journal voucher.
GSA
Approves JV
CM Approves journal voucher.
Treasury Function
Sends Journal Voucher to General Ledger section.
GSA

7
Calculates Exchange rate
Intimates exchange rate based on prevailing exchange rate received

by banks through e-mails.
Page 29 of 44
Treasury Function
Meter Sales - Companies Own Consumption

Process #: FI-AR-16
Meter
Manufacturing
Accounting
Computes cost
Communicates
cost
Meter Plant
Raises DC
Raises GST
Invoice
FI-AR-17
Sends DC
GSA
Receives copy of
DC
Prepares
consolidated
Transfer Jv
Sends To GL
Section
FI-GL-01
Treasury Function
Approves JV
AS-IS PROCESSES
Process Description
Process Name
Meter Sales Companies Own Consumption
Process Number
FI-AR-16
Process Overview
This process Identifies steps involved in booking receivables for Meter sales, where meters
are consumed by the SSGC.
Activity
Box #
Activity
Description
Responsibility
Computes Cost
Estimates Meter cost for the period.
Meter
Manufacturing
Accounting
Communicates cost
Communicates to all concerned departments (Stores & GSA).
Meter
Manufacturing
Accounting
Raises Delivery Challan

(DC)
Raises DC for transfer to stores.
Meter Plant
Raises GST Invoice
Raises General Sales Tax (GST) Invoice. GST is calculated on the

sales price (Based on SNGPL sales price).
Meter Plant
Sends DC
Sends DC along with copy of GST invoice to Gas Sales Accounting

(GSA).
Meter Plant
Receives copy of DC
Receives copy of DC from Meter Plant.
GSA
Page 30 of 44
AS-IS PROCESSES
Activity
Box #
7
Activity
Prepares consolidated
Transfer JV
Description
Prepares consolidated Transfer Journal Voucher for both own and
external consumption, and charged to Internal Consumption Account.
Responsibility
GSA

Process: Meter Sales Outside Sales (FI-AR-17).
8
Approves JV
CM approves Journal Voucher.
Treasury Function
Sends to GL Section
GSA

Page 31 of 44
Meter Sales - Outside Sales

Process #: FI-AR-17
1
SNGPL
Floats Tender
Meter Manufacturing
Accounting
Submits quotation
Sends PO
Identifies meter
sales price
Raises Sales
Invoice
Meter Plant
Raises GST
Invoice
Sends Invoice
FI-AR-10
Receives copy of
invoice
GSA
FI-AR-16
Cash & Bank
Receives
advance
AS-IS PROCESSES
Process Description
Process Name
Meter Sales Outside Sales
Process Number
FI-AR-17
Process Overview
This process Identifies steps involved in booking receivables for Meter sales. Companies
other then SSGC consume meters.
Activity
Box #
Activity
Description
Responsibility
Floats Tender
Floats tender annually for purchase of Gas meters.
Sui Northern Gas

Pipelines Limited
(SNGPL)
Submits Quotation
Submits quotation for supply of gas meters.
Meter
Manufacturing
Accounting
Sends PO
Accepts quotation of SSGC and sends PO to SSGC.
SNGPL
Identifies Meter Sales price
Computes Meter sales price for the period. Calculates cost and add
profit margins given by government of Pakistan.
Meter
Manufacturing
Accounting
Receives advance
Receives advance payment from SNGPL and other customers.
Cash & bank
Off Page connectors signifies process going to and coming from

following Process: Collection through Revenue Receipt Voucher
(RRV) (FI-AR-10).
6
Raises sales invoice
Raises sales invoices for the sales to SSGC.
Page 32 of 44
Meter Plant
AS-IS PROCESSES
Activity
Box #
Activity
Description
Responsibility
Raises GST Invoice
Raises General Sales Tax (GST) Invoice. GST is calculated on the

sales price.
Meter Plant
Sends invoices
Sends sales invoice along with copy of GST invoice to Gas Sales
Accounting (GSA).
Meter Plant
Receives copy of Invoice
Receives copy of Invoices from Meter Plant.

Process: Meter Sales Companies Own Consumption
(FI-AR-16).
Page 33 of 44
GSA
Receivables from Government Of Pakistan under Exchange Risk Coverage Scheme

Process #: FI-AR-18
1
Treasury Function
Identifies
Receiveables
Calculates
Exchange rate
difference
Prepares claim
sheet
Sends
Prepares JV
Approves JV
Sends to GL
section
FI-GL-01
Ministry
FI-AR-19
AS-IS PROCESSES
Process Description
Process Name
Receivable from Government of Pakistan under Exchange Risk Coverage Scheme
Process Number
FI-AR-18
Process Overview
This process Identifies steps involved in booking receivables from Government of Pakistan
under Exchange Risk Coverage Scheme
Activity
Box #
Activity
Description
Responsibility
Identifies receivable
Identifies amount of receivables at the time of making payment to

Asian Development Bank against loans 836-Pak and 1138-Pak. The
exchange risk coverage arrangement allows SSGC to claim the
differential between the actual payments to ADB and the contracted
value of principal and interest amounts from the Government of
Pakistan (GOP).
Treasury Function
Calculates Exchange rate

difference
Calculates exchange rate difference between US dollars purchased

and exchange rate as per loan agreement.
Treasury Function
Prepares claim sheet
Prepares Claim Sheet and billing statement.
Treasury Function
Sends
Sends Claim sheet, supporting documents such as, rate sheet, billing
statement, Form M (Approval of State Bank of Pakistan) and Challan
of fees to ministry.
Treasury Function

Process: Collection from Government of Pakistan under
Exchange Risk Coverage Scheme (FI-AR-19).
5
Prepares JV
Prepares Journal Voucher for the recoverable from the GOP.

Page 34 of 44
Treasury Function
AS-IS PROCESSES
Activity
Box #
Activity
Description
Responsibility
Approves JV
Treasury Function
Sends to GL Section
Treasury Function

Page 35 of 44
Collection from Government of Pakistan under Exchange Risk Coverage Scheme

Process #: FI-AR-19
1
Ministry
Receives
Prepares Cheque
FI-AR-18
Treasury
Function
Receives Cheque
Prepares bank
receipt voucher
Prepares JV for
Collection
Approves JV
Sends to GL
section
FI-GL-01
AS-IS PROCESSES
Process Description
Process Name
Collection from Government of Pakistan under Exchange Risk Coverage Scheme
Process Number
FI-AR-19
Process Overview
This process Identifies steps involved in booking collection from Government of Pakistan
under Exchange Risk Coverage Scheme
Receives
Receives documents from SSGC.
Ministry

Process: Receivable from Government of Pakistan under
Exchange Risk Coverage Scheme (FI-AR-18).
2
Prepares Cheque
Prepares cheque for payment to SSGC.
Ministry
Receives Cheque
Receives Cheque from Ministry.
Treasury Function
Prepares Bank receipt

voucher
Prepares Bank receipt voucher
Treasury Function
Prepares JV for Collection
Prepares Journal Voucher for Collection.
Treasury Function
Approves JV
Treasury Function
Sends to GL Section
Sends to GL Section
Treasury Function

Page 36 of 44

Process #: FI-AR-20
Treasury
Function
Prepares cheque
Payment voucher
Receives & sends

Cheque
Communicates
Calculates New
Sharing
MM-AP-29
MM-AP-30
NATI
Issue Letter
Receives
Cheques
Adjusts Payment
of Old Members
Updated 9
Individual
member payment
status
10
Prepares JV
Accumulated
Receivebles
12
11
Approves JV
Sends to GL
Section
Provides
schedule
FI-GL-01
AS-IS PROCESSES
Process Description
Process Name
Process Number
FI-AR-20
Process Overview
This process Identifies steps involved in booking receivables from NATI Association.
Activity
Box #
Activity
Description
Prepares Cheque payment

voucher
Prepares cheque payment voucher for payment of installment of

NDLC lease. Lease agreement is between three parties i.e., SSGCL,
NATI and NDLC. As per Lease Agreement SSGC is liable for 10%
per month and NATI is liable for 9%. SSGC makes 100% payment to
NDLC and then collects NATI share from individual members.
Responsibility
Treasury Function
Off-page connector signifies process going to and coming from

following processes: Payment Through Computer Generated
Cheques (MM-AP-29), Payment Through Computer Generated
Cheques (MM-AP-30)
2
Receives & sends cheque
Receives cheque from cash & bank section of finance department.

Prepares & sends cheque along with Covering Letter to leasing
company.
Treasury Function
Communicates
Communicates on phone or sends letter to NATI regarding current

payment and shares. NATI sometimes send schedule on their own.
Treasury Function
Provides schedule
Provides Schedule of share for each member and due amounts.
NATI
Calculates new sharing
Calculates new sharing for each member, if any new member inducts
or any old member leaves.
Treasury Function
Page 37 of 44
AS-IS PROCESSES
Activity
Box #
Activity
Description
Responsibility
Issues Letter
Issues letter to individual members for their dues and adjustments in

sharing.
Treasury Function
Receives cheques
Receives cheque, or bank informs receipt from those members who

are maintaining their Letter of Credits.
Treasury Function
Adjusts payments of Old

members
Adjusts payments of Old members.
Treasury Function
Updates individual
member payment status
Updates individual member payment status.
Treasury Function
10
Prepares JV for
accumulated receivable
Prepares JV for accumulated receivable from NATI
Treasury Function
11
Approves JV
CM Approves JV
Treasury Function
12
Sends to GL Section
Sends to GL Section
Treasury Function

3
Page 38 of 44

Process #: FI-AR-21
1
Receives &
prepares Bank
Receipt Voucher
Treasury Function
Issues Letter
Bank
Credits account
Updates
subsidiary record
Sends
Prepares
Collection Jv
Approves JV
Sends to GL
Section
FI-AR-10
NATI Members
Sends cheque
FI-GL-01
AS-IS PROCESSES
Process Description
Process Name
Process Number
FI-AR-21
Process Overview
This process Identifies steps involved in booking collections from NATI Members
Activity
Box #
Activity
Description
Responsibility
Issues letter
Issues letter to bank, mentioning current share of those NATI

members who has established letter of credit
Treasury Function
Credits account
Credits account of SSGC accordingly.
Bank
Sends Cheques
Sends cheque for payment of their respective share.
NATI Members
Receives & Prepares Bank

Receipt voucher
Receives cheque and prepares bank receipt voucher.
Treasury Function
Sends
Sends cheque with bank receipt voucher to Revenue Control

Accounting (RCA).
Treasury Function
Off Page connectors signifies process going to and coming from

following Process: Collection through Revenue Receipt Voucher
(RRV) (FI-AR-10).
6
Updates Subsidiary record
Updates Subsidiary record of each individual member of NATI,

maintained in MS Excel.
Treasury Function
Prepares Collection JV
Prepares Collection Journal Voucher.
Treasury Function
Approves JV
Section In-charge / CM approve JV.
Treasury Function
Page 39 of 44
AS-IS PROCESSES
Activity
Box #
9
Activity
Sends to GL Section
Description
Page 40 of 44
Responsibility
Treasury Function
Preparation of domestic debtors reconciliation

Process #: FI-AR-22
1
Sends DB-01
Receives DB-01
Receives DB-05
Treasury Section
Data processing
section
5
Reviews DB-01
and DB-05
6
Reconciles
differneces
7
Follows up for
adjustments
11
Reconciles DR/CR
adjustments
12
Follows up for
adjustments
3
Generates and
sends DB-05
Billing department
9
Requests for floppy
disk
Adjusts differences
10
Sends floppy disk
13
Adjusts differences
14
Prepares memo
record
AS-IS PROCESSES
Process Description
Process Name
Preparation of domestic debtor reconciliation
Process Number
FI-AR-22
Process Overview
This process identifies steps involved in preparation of domestic debtors reconciliation. Reconciliation
process involves reconciling domestic debtors control account with subsidiary record of domestic
debtors. Reconciliation process is performed on daily basis using reports obtained from billing
department and treasury section. Any differences that are identified in the process are followed up
with billing department and appropriate adjustments are suggested for reconciled differences.
Activity
Box #
Activity
Sends DB-01
Receives DB-01
Description
Responsibility
Sorting pool send the report of daily collection prepared for purposes
of updating the domestic debtor control account. DB-01 is generated
using oracle based application and is sent daily.
Debtors reconciliation and reporting section receives the report DB-01
Treasury section
Generates and sends DB05
Data processing section send DB-05, which provides area-wise

collection from domestic customers. DB-05 is generated using
COBOL based application and is sent daily.
Data processing
section
Receives DB-05
Treasury section
Reviews DB-01 & DB-05
Reconciles differences
Follows-up for adjustment
Debtors reconciliation and reporting section receives the report DB01.

Total collection shown in DB-01 for domestic customers should match
total area-wise collection in DB-05 and differences are identified, if
any.
Differences highlighted are reconciled by using source documents
and related reports.
The reconciled differences are discussed with billing department.
Page 41 of 44
Treasury section
Treasury section
Treasury section
Treasury section
AS-IS PROCESSES
Activity
Box #
Activity
Adjusts differences
Requests for floppy disk
10
Sends floppy disk
11
Reconciles DR/CR
adjustments
12
13
Adjusts the differences
14
Prepares memo record
Description
Responsibility
Appropriate adjusting entries are passed by the concerned section in

billing department.
Debtors reconciliation and reporting section requests billing
department for DR/CR adjustment data on a floppy disk.
Billing department sends the floppy disk.
Billing department
Reviews DR/CR adjustments data and matches it with DR/CR

adjustments shown in DB-05 and differences, if any are identified and
discussed with billing department.
The reconciled differences are discussed with billing department.
Billing department
Appropriate adjusting entries are passed by the concerned section in

billing department.
Memorandum record is kept manually of un-reconciled differences.
Billing department
Page 42 of 44
Treasury section
Billing department
Treasury section
Treasury section
Preparation of Industrial/Commercial debtors reconciliation

Process #: FI-AR-23
1
Treasury Section
IT department
Approving Authority
(AA)
Sends records
2
Receives records
3
Receives request
and sends reports
4
Receives reports
5
Reviews records
and reports
6
Reconciles
differneces
7
Follows up for
adjustments
9
Prepares
reconciliation
8
Adjusts differences
10
Approves
reconciliation
AS-IS PROCESSES
Process Description
Process Name
Preparation of Industrial/commercial debtor reconciliation
Process Number
FI-AR-23
Process Overview
This process identifies steps involved in preparation of debtors reconciliation for commercial and
industrial customers. The reconciliation process is done on monthly basis using reports obtained from
treasury section and IT department. Any differences which are identified in the process are followed
up with concerned section and appropriate adjustments are suggested for reconciled differences.
Activity
Box #
Activity
Sends records
Receives records
Receives request and

sends reports
Receives reports
Reviews reports and

records
Reconciles differences
Description
Revenue control section sends DB-01, collection book and subsidiary
records to Debtors reconciliation and reporting section.
Debtors reconciliation and reporting section receives the records and
requests IT department for certain reports.
Reports of JVs rejected by computer and receipts during the month in
the control account (commercial/industrial control account activity in
GL) are sent to treasury section.
Debtors reconciliation and reporting section receives the reports.
Debtors reconciliation and reporting section reviews total the reports
received. Total collection shown in DB-01 should match total areawise collection subsidiary records and any differences highlighted are
reconciled by using source documents and related reports such as
collection book and reports of JVs rejected by computer.
Debtors reconciliation and reporting section reconciles differences
highlighted by using source documents and related reports.
Page 43 of 44
Responsibility
Treasury section
Treasury section
IT Department
Treasury section
Treasury section
Treasury section
AS-IS PROCESSES
Activity
Box #
Activity
Adjusts the differences
Prepares reconciliation
10
Approves reconciliation
Description
Responsibility
Debtors reconciliation and reporting section discusses reconciled

differences with concerned section i.e. IT department or Revenue
collection section.
Appropriate adjusting entries are passed by the concerned section.
Treasury section
Information obtained for reconciliation is assimilated in the form of a

reconciliation statement, prepared in excel file.
The reconciliation statement is approved by head of Debtors
reconciliation and reporting section
Treasury section
Page 44 of 44
Concerned section
Approving Authority
(AA)

Accounts Receivable PDF

Transféré par

Informations du document

Description originale:

Titre original

Copyright

Formats disponibles

Partager ce document

Partager ou intégrer le document

Options de partage

Avez-vous trouvé ce document utile ?

Ce contenu est-il inapproprié ?

Droits d'auteur :

Formats disponibles

Accounts Receivable PDF

Transféré par

Droits d'auteur :

Formats disponibles

AS-IS PROCESSES

Booking Monthly Receivables

Adjustments in Billing when Consumer approaches

Disconnection on Consumer request and processing

Passing Unregistered Gas (PUG) (Domestic)

Passing Unregistered Gas (PUG) (Industrial /

Correction of Billing (Domestic / Commercial)

Consumer Service Department (CSD) Debit Note

Collection for Sales of Gas DB01

Collection through Revenue Receipt Voucher (RRV)

Collection from New customer RM-01

Gas Condensate Sales Received quantity is within

Gas Condensate Sales Received Quantity is

Booking Pipe Line Rentals Local Currency

Booking Pipe Line Rentals Foreign Currency

Meter Sales Companies Own Consumption

Meter Sales Outside Sales

Receivable from Government of Pakistan under

Collection from Government of Pakistan under

Recoverable from NATI Association

Collection from NATI Members

Preparation of domestic debtor reconciliation

Booking Monthly Receivables for Industrial, Commercial & Domestic Customer

Booking Monthly Receivables for Industrial, Commercial & Domestic Customer

Sends Sales Day book

Receives and Prepares

Sends Sales JV to GL section.

Off-page connector signifies process flow going to following

Adjustments in Billing when Consumer approaches before subsequent bill

Adjustments in Billing when Consumer approaches After subsequent bill

Contacts for errors in bill

Contacts respective Zone office for errors in Gas bill.

Sends inspector for verification of meter reading. Inspector visits site

Prepares CJV on complaint of consumer.

Sends CJV to Audit section of Billing Control Department (BCD) at

Receives & Verifies

Audit section verifies history of consumer billing and also verifies

Prepares monthly summary statement of CJV, which are received

Sends consumer journal, comprised of Consumer Journal Trial

Verifies & sends CJV

Takes high level overview of Consumer journal and CJVs.

Sends consumer journal trial balance to GL Section for wrong billing

Off-page connector signifies process flow going to following

Disconnection on Consumers Request & Processing of Final Bill

Receives & enters

Disconnection on Consumer request and processing of Final Bill (Industrial / Commercial)

Sends application to their respective zone office for disconnection.

Marks consumers application to CSD for disconnection of gas.

Disconnects and records

Disconnects gas, records final meter reading on call form and

Off Page connectors signifies process coming from following

Sends copy of call form to Zone office.

Receives & prepares 9/0

Sends 9/0 to data processing.

Receives & enters in

Receives 9/0 from zone office and enters in billing system.

Generates KK-81 advice

Generates KK-81 advice. System calculates interest on Gas Sales

Prepares Sales Day book

Prepares sales daybook at month end.

Receives KK-81 from DP.

Verifies calculation &