Railway Accounts Department Examinations

Monday, September 18, 2023

Work Order - Workshop Accounts

 

Work Order - Workshop Accounts


  • Source: Chapter 7 of Rolling Stock Code 


  •  Object: To capture the related expenditure of a particular job  


  • No of Digits: 8 

 

  • At any given point in time: The Work Order should depict the clear picture of expenditure booked and outturn achieved. 

 

  • Clearly identify the activity and allocation to ensure correct work order booking 

 

  • Syncing with the Accounts classification and elasticity  


Accounts Office role


  • Copies of all Work Orders - Should be available to the Accounts Office for verification 

 

  • Checks the serial numbering and sanction of work, funds available and other relevant rules and orders. 


Before issuing Work Order - Checks 


  1. Works for Govt Depts - Ensure the acceptance of estimated cost or not 

  2. Works for other Depts - Ensure the Sanction of PHOD of the Executive Dept or not

  3. Works for Railway employees - Ensure the estimated cost has been deposited or not   

  4. Works for Outsiders - Estimated cost has been deposited in advance or not 



Advice of Completion: 


  • No delay in booking of charges under Work Orders and issuing of Completion advice 

  • It is one of the important duties of the Accounts Office  - Procedure for Chasing the delays and irregularities 


Monthly statement of completed Work Orders 


  • On completion of Work Order, the same should be returned by the Shop to the issuing Office with the date of completion marked thereon. 

  • Generated by the Accounts office as part of MIS. 

  • Accounts Office shall nominate the Supervisor who would be responsible for ensuring that all expenditure relating to such completed work order has been correctly booked and accounted.   


Work Order Register  


  • All Work Orders - carefully registered and serially numbered. 

  • Separate Registers - for different Depts and for different Divisions 

  • Consists of A. Date of Commencement  B. Date of Completion  C. Description  D. Quantity  E. Head of  Allocation  F. Consignee details 

  • Mainted on Computer 

  • Accessible as a “Read only” file to all concerned. 



Types of Work Orders: 



  1. Revenue Standing Work Orders 


  1. Other Standing Work Orders

 

  1. On Cost Work Orders 

  2. Raw Material Stock Work Orders 

  3. Manufacturing / Division Work Orders 

  4. Part, Group, and Repair Work Orders  



Revenue Standing Work Orders: 

 


  • Deals with the Revenue Expenditure 

  • Work Order Master: To be revised every 5 years - with the concurrence of associate finance 


  • Same shall indicate the basis for allocating different type of work order numbers.  

 

  • The correlation between the Work Order and Revenue Allocation should be based on the name of the work primarily instead of Work Order number. 


  • Work Order - 8 Digits as follows: 


1

2

3

4

5

6

7

8

Division

Dept.

Year

(Last digit)

Work

Shop

Shop Code

Serial Number


Notes: 


  1. 1st Digit -  Division Code should be allotted as per local conditions in the Zonal Railway

  2. 2nd Digit - Department Code is as follows 


0 for Construction

1 for Traffic & Commercial 

2 for Electrical

3 for Mechanical 

4 for Medical 

5 for General, Personnel, Accounts & Hqrs 

6 for Security 

7 for S&T

8 for Stores 

9 for Civil Engineering 

  1. 3rd Digit - Last Digit of the Year 

  2. 4th Digit - Workshop Code 

  3. 5th & 6th Digits -  Shop Code (in Workshop)

  4. 7th & 8th Digits - Serial Number -shall begin as ‘001’ on 1st of April every year. 



On Cost Work Orders: 


  • Indirect expenditure, which cannot be directly booked to any particular work orders  


  • On Labour and On Materials. 


  • The distribution - On the basis of percentage estimated after the preparation of Annual On Cost Budget. 


  • The actual expenditure should be compared with the percentage estimated in the budget. 

 

  • Work Order - 8 Digits as follows: 


1

2

3

4

5

6

7

8

50

Year

(Last digit)

Work

Shop

Shop Code

Serial Number










  • Work Order Number - first two digits - Difference - Revenue Standing Work Order (Division  & Dept) and On Cost Work Order (50) 


Raw Material Stock Work Orders: 

  • On drawal of Raw materials from Stores Depots & Purchased from Open Market - Booked to Raw materials Stock Work Orders instead of booking to Repair or Manufacturing Work Orders. 


  • The Same Work Order - cleared by debiting the consumption to the relevant Revenue/Capital/Manufacturing work order with corresponding credit to the Raw Material Work order.  

  • A separate work order should be opened for booking raw material drawn by work shop every day. 

 


  • Entries are as follows: 

Drawal from Stores Depot 


Debit - Raw Material Stock Work orders - WMS Plan Head 7200

Credit - Stores Suspense Plan Head 7100 

On Consumption of the same Raw Material at Workshop 


Debit - Relevant Revenue/Capital/Manufacturing Work Orders 

Credit - Raw Material Stock Work Orders - WMS Plan Head 7200


Net of above two transactions:

 

Debit - Relevant Revenue/Capital/Manufacturing Work Orders -WMS A/c - Plan Head 7200

Credit - Stores Suspense Plan Head 7100

  • The balance under this work order (Raw Material Stock) represents the shop floor stock lying in the sub stores and will be part of WMS balance- Plan Head 7200. 

 

  • Work Order - 8 Digits as follows: 


1

2

3

4

5

6

7

8

39

Year

(Last digit)

Work

Shop

Serial Number


 

Manufacturing work orders or Division work orders 


  • Work Order - 8 Digits as follows: 


1

2

3

4

5

6

7

8

6

Dept.

Workshop

Shop

Division

Serial Number



Notes: 


  • 2nd Digit - Department Code is as follows 


0 for Construction

1 for Traffic & Commercial 

2 for Electrical

3 for Mechanical 

4 for Medical 

5 for General, Personnel, Accounts & Hqrs 

6 for Security 

7 for S&T

8 for Stores 

9 for Civil Engineering 



Part, Group and Repair Work Orders: 


  • Grouping - Manufacture of similar items required by various consignees of Home Railway, Other Railways & Stores Dept - shall be grouped together and shall be undertaken. 

 

  • Bills raised on the consignees as per the estimated rate arrived at for each Financial year. 

  

  • Work Order - 8 Digits as follows: 


1

2

3

4

5

6

7

8

1 or 2

Year

(Last Digit)

0 or 1

Workshop

Serial Number


Notes:  


  1. 1st Digit    - 1 for First half of the year (April to September). 2 for Second half of the year (October to March) 

  2. 3rd Digit - 0 for Fresh Order.  1 for Repeat Order 

 



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