Workshop expenditure Sunil ware IRAS(P)

WORKSHOPS Production Units Repair Workshops Workorder system Headed by GM Report to RB Repair Workshops Headed by CWM Under zonal rly. Workorder system

WORKORDERS Types of workorders Nomenclature of work orders 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 expenditure On costs Shop on cost General on cost Proforma on cost

Accounting for labour Gate attendance card Absentee list Job card- how and when job is done and for in centive calculations Tally sheet

WORKSHOP MANUFACTURING SUSPENSE Capital suspense head under demand no-16 Expenditure 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 Cr stores sus. Purchase of material directlly by shops

Contd.. Manufactured material returned to stores Workdone for home rly Dr stores sus. Cr wms Workdone for home rly Dr demand 5/6 Workdone for foreign railway Dr foreign rly

Thank you ! Thank you