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Workshop expenditure

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  1. Workshop expenditure Sunil ware IRAS(P)

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

  3. 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

  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 • Dr wms • Cr stores sus. • Purchase of material directlly by shops • Dr wms • Cr cheques/bills

  8. 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

  9. Thank you ! Thank you

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