Railway Accounts Department Examinations

Showing posts with label Workshop General Register. Show all posts
Showing posts with label Workshop General Register. 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.