Workshop expenditure

Sunil wareIRAS(P)

WORKSHOPS

Production Units Headed by GM Report to RB

Repair Workshops Headed by CWM Under zonal rly.

Workorder system

WORKORDERS

Types of workorders Standing work order Production work order Part group workorder

Nomenclature of work orders X = Railway no XX = Shop no X =Demand no XXX = Cost centre

EXPENDITURE IN WORKSHOPS

Direct expenditure Direct material Direct labour

Indirect expenditureOn costs Shop on cost General on cost Proforma on cost

Accounting for labour

Gate attendance cardAbsentee listJob card- how and when job is done and for in centive calculationsTally sheet

WORKSHOP MANUFACTURING SUSPENSE

Capital suspense head under demand no-16Expenditure in workshop is booked to Dr WMS Material,labour,oncost

Cr WMS Work done forcapitals Foreing rly, material returned to stores

Some Important Journal Entries

Passing of pay sheet Dr labour suspense Cr cheques/bills

Clearance of labour suspense Dr wms Cr labour sus.

Issue of material from stores Dr wms Cr stores sus.

Purchase of material directlly by shops Dr wms Cr cheques/bills

Contd..

Manufactured material returned to stores Dr stores sus. Cr wms

Workdone for home rly Dr demand 5/6 Cr wms

Workdone for foreign railway Dr foreign rly Cr wms

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