1. Workshop expenditure
Sunil ware
IRAS(P)

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

3. 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

4. EXPENDITURE IN WORKSHOPS
Direct expenditure
Direct material
Direct labour
Indirect expenditure
On costs
Shop on cost
General on cost
Proforma on cost

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

6. 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

7. 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

8. 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

9. Thank you !
Thank you