PRESENTATION

ON
JOURNAL ENTRY
AND
VARIATIONS

PRESENTED BY:PARTEEK
MBA (FINANCE)
15104007

INTRODUCTION
The

Company incorporated in July 1988.

THDC India Limited is a Joint Venture of Govt. Of
India and Govt. of Uttar Pradesh.
The Equity is shared in the ratio of 75:25
betweenGoI and GoUP.
The Company has an authorised share capital of
4000 cr.
The company operate & maintain the 2400 MW
Tehri Hydro Power Complex and other hydro
projects.

VISION &MISSION

A world class energy entity with commitment to

environment and social values.
To plan, develop and operate energy resources
efficiently.
To adopt state of the art technologies.
To achieve performance excellence by fostering
work ethos of learning and innovation.
To build sustainable value based relationship
with stakeholders through mutual trust.

OBJECTIVES
a)Short Term objectives
b)Medium Term Objective

Short term

Commissioning of 50 MW Wind Power

Project in Gujarat.
Commissioning of 50 MW Solar Power
Project in Kerala.
Finalization and signing of Implementation
Agreement with Maharashtra State Govt. for
700 MW Malshej Ghat PSS.

Medium Term

Commissioning of Tehri PSP (1000 MW) by

2019-20.
Commissioning of Dhukwan SHP (24 MW) by
2017-18.
Commissioning of Vishnugad Pipalkoti HEP
(444 MW) by 2019-20.

Project Under Operation

S.NO.

Projects State

TEHRI DAM
&
Uttarakhand
HPP(STAGEI
)
Uttarakhand
KOTESHWA
R HYDRO
POWER PR
OJECT

Installed
Capacity
(MW)

TOTAL
Capacity
(MW)

Year of
Commisi
oning

4 * 250

1000

2006-07

4 * 100

400

2011-12

1400

TEHRI DAM & HPP

TEHRI HYDRO POWER

COMPLEX (2400 MW)
Tehri Hydro Power Complex (2400 MW),
comprises the following components:
Tehri Dam & Hydro Power Plant (1000 MW)
Koteshwar Hydro Electric Project (400
MW)
Tehri Pumped Storage Plant (PSP) (1000
MW)

Contd..

Govt. of India approved the implementation of

Tehri Dam & HPP (1000 MW) in March, 1994 along
with committed works of Koteshwar HEP and
essential works of Tehri PSP, as Stage-I of Tehri
Hydro Power Complex. All the four units of Tehri
Power Station were commissioned in the year
2006-07. This project has become the landmark
and pride of the Nation as a whole.
Two Units of Koteshwar HEP were commissioned
in Mar, 2011 and 3rdand 4thunit were
commissioned in Jan, 2012 and Mar, 2012
respectively.

Projects Under
Construction
Project
S No.
1
2

State
VISHNUGAD P
Uttarakhand
IPALKOTI H.
E. PROJECT
Uttarakhand
TEHRI PUMPE
D STORAGE P
LANT
DHUKWAN S
UTTAR
HP
PRADESH

Installed
Total Capacity
Capacity(MW)
(MW)
4 * 111

444

4 * 250

1000

3*8

24

ERP
ERP stands for Enterprise Resource
Planning.
It is a process management software that
allows an organization to use a system of
integrated applications to manage business
& automate many back office functions
related to technology services & human
Resources. Examples of erp are SAP,Oracle
etc.

Benefits
Reduce redundant data entry and process.
Share information across the department.
Improve work flow and efficiency.
Track actual costs of activities & perform
activity based costing.
Provide
Consolidated pictures of sales,
inventory & receivables.

Vouchers

A voucher is a document used by a

companys accounts payable department to
gather and file all of the supporting
documents needed to approve the payment
of a liabilities. The voucher is an
internalaccounting control, which ensures
that every payment is properly authorized
and that the goods or services purchased
are actually received.

Types Of Vouchers
Receipt Voucher.
Payment Voucher.
Journal Voucher.

Journal Voucher

Journal Voucher are used for non cash

transaction, they are basically used as a
documentary transaction e.g. goods sold on
credit. In this case, the cash & bank a/c of
the assesse is not affected but assets or
liabilities a/c are affected for e.g. Debtors
or Creditors

HOW TO DONE THE

JOURNAL ENTRY IN FAS
Step 1- Log in into the accounting system
via Login ID and password.
Step 2- Create the relevant head.
Step 3- open the relevant voucher to which
it belongs.
Step 4- Place relevant date and credit or
debit the relevant party or ledger .
Step 5- write down the detailed narration .

Bank reconciliation

A bank reconciliation is a process performed

by a company to ensure that the company's
records (check register, general ledger,
account,balance sheet, etc.) are correct
and that the bank's records are also correct.