Workshop expenditure
description
Transcript of Workshop expenditure
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Workshop expenditure
Sunil wareIRAS(P)
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WORKSHOPS
Production Units Headed by GM Report to RB
Repair Workshops Headed by CWM Under zonal rly.
Workorder system
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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
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EXPENDITURE IN WORKSHOPS
Direct expenditure Direct material Direct labour
Indirect expenditureOn costs Shop on cost General on cost Proforma on cost
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Accounting for labour
Gate attendance cardAbsentee listJob card- how and when job is done and for in centive calculationsTally sheet
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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
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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
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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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Thank you