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Workshop expenditure. Sunil ware IRAS(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 - PowerPoint PPT Presentation
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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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