Railway Accounts Department Examinations

Showing posts with label WGR. Show all posts
Showing posts with label WGR. Show all posts

Thursday, April 23, 2020

WGR in Workshop Accounts

WGR - Workshop General Register

                       Shri Uday Kiran Bora, PS to PFA/SCR, 

Mobile: 9242323381


·         A Workshop has number of shops viz. Lathe, Assembly, Saw mill, Smithy etc.,

 ·         A work order is an authority issued by Production Control Office to initiate any work in a shop.

 ·         A work order will be enclosed with Route card (process of operations), material required etc.

 ·         Job card will move along with physical work, on which the timings of staff worked on this work are noted.


·         Average Rate per hour =        Total wages paid (incl. Allowances)

§  Total no of hours worked in a month.


 ·         Necessity of Costing in Workshops: To know the output/outturn of any work and also to check whether the work is financially viable or not.  

Costs are divided into

Prime Costs

(Direct Costs)

On Costs

(Indirect costs)


 ·         Prime costs = direct labour costs + direct material costs

 ·         Oncosts = indirect labour costs + indirect material costs

 ·         Note: In workshops – Oncosts and in Productions it is overhead charges.


Calculation of cost for a work:


Material used for all works in a shop

Labour for all works in a shop

1. Stores from stores depot

1. Total labour cost = total no. Of hours * average rate per hour

2. Direct Purchases

2. Incentive cost based on job card

3. Received from other railways

3. Misc. Costs

4. Credits (Returned stores)


Total: Stores subledger of the shop (1+2+3+4)

Total: Labour subledger of the shop (1+2+3)

All shops added: Stores subledger of the workshop

All shops added: Labour subledger of the workshop.



Workshop General Register

Out Turn Statement Part – I

Out Turn Statement Part – II

Outlay adjustable during the month

Outlay on works in progress & completed works – awaiting acceptance by the concerned parties. 

 ·         Parallelly Check Sheet is prepared from the summary of the stores subledgers and labour subledger to see that all the entries are entered in WGR.   

 ·         Workshop General Register: The totals of Stores subledger of the workshop and Labour subledger of the shop are noted in a register, shop wise and work order wise, for a month is called Workshop General Register.

 ·         Out Turn Statement: From workshop general register, the Out Turn Statement Part- I and Out Turn Statement Part-II are prepared. Out Turn Statement is prepared to check whether it is booked to proper heads of account or not.