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Workshop expenditure - PowerPoint PPT Presentation


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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

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workshop expenditure

Workshop expenditure

Sunil ware

IRAS(P)

workshops
WORKSHOPS
  • Production Units
    • Headed by GM
    • Report to RB
  • Repair Workshops
    • Headed by CWM
    • Under zonal rly.
  • Workorder system
workorders
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
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
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
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
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
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
slide9

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