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 

2. 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 

3. 3rd Digit - Last Digit of the Year 

4. 4th Digit - Workshop Code 

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

6. 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