chapter09.accounts & filing of various forms

8/10/2019 Chapter09.Accounts & Filing of Various Forms

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E1-E2 Technical (Civil) Vol.-2 Rev date: 01-04-11

BSNL India For Internal Circulation Only Page: 1

E1-E2:TECHNICAL CIVIL VOL-2

CHAPTER-9

ACCOUNTS & FILLING OF VARIOUS

FORMS


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Accounts & Filling of Various Forms

Cash Book (CPWA-1)

1. All transactions of payments and receipts in cash are posted in a book is

called Cash Book & is maintained in form CPWA-1.

2.

Maintained by each drawing & disbursing officer

3. Currency in form of Notes, coins, Revenue stamps, Cheques /D.D payable

on demands, Deposit at call receipt i.e F.D are posted in cash book.

4. The entry of the following transactions are not done in cash book :-

5. Govt. Securities, Postage stamps, Cheques /D.D not payable / in favour of

disbursing officer, Service Book.

6. Un disbursed payments of staff are not to be entered in cash book, It is to

be posted in un disbursed wages.

Imprest (CPWA-2) :-1. It is an out sanding advance of a fixed sum granted to an individual for

payments of petty /contingent works for discharging the duties of

emergent nature.

2. Temporary Advance (CPWA-2) :- It is an advance to an particular

officer for payment on voucher which has already been passed for

payment / Sanctioned work.

Muster Roll (CPWA-21):-

It is a list/ attendance of labours on daily wages (Rate already sanctioned) for

getting work done Departmentally.

Measurement Book (CPWA-23):-

1. It is an initial and permanent record in PWA system. It is the basis of all

the accounts of quantities (& quality) for work done.

2. By Departmentally

3. By Contract

4. Or for material received on supply.

5. All MBs are numbered serially in Dn. Office in form No. 92.

S.M.B. (Standard Measurements Book) CPWA-23A:-

It is used for preparing the estimates & bills of periodical maintenance works.

No necessity of recording the detailed measurements in the bill for payments

if it is corrected up to date on year to year basis dully test checked 100% by

The S.D.E & 50% by The E.E.


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Contractors Bills for work done:-

1. CPWA-24 for 1st & final bill. It is used for making payments both to

contractors for work and to suppliers, when a single payment is made

for a job or contract on its completion.

2. CPWA-26 for all running & final bill. This form is used for all

running and final payments to contractors and suppliers (other than

those relating to lump sum contracts for which Forms CPWA 27A and

27B are prescribed), including cases where advance payments are

proposed to be made or are already outstanding in respect of the same

work against the contractor.

3. CPWA-26A for Secured Advance to agency for material brought at

site which is required for finished item of work in the contract. It is an

advance on security (Indemnity Bond signed by agency for each new

item) on non perishable materials. The 75% of the market rate assessed

by Engineer-in-charge or 75% of the material element cost in quotedrate of completed item whichever is less is paid to agency as secured

advance & is to be recovered immediately on consumption of the

material and recovery should not be postponed until whole of the work

is completed.

Advance Payment:-

If payment of R.A. is delayed due to any reason then financial aid to

contractor is made as advance payment, These are :-

Advance payment against on account bill:-

The bill is received but not passed the reasons for delay is to be recorded.Prior approval of S.E. Is required if bill is more than 1 lakh.75% of net

amount of bill is paid on hand receipt (CPWA-28)

Advance Payment (against work done but not measured)

1. No such payment is allowed until it is not approved by the S.E.

2. Certificate of not below the rank of SDE for Quantity, quality &

payment of actual work since previous done is required.

3. Payment is made on Running Account bill form No. 26.

4. The advance should be adjusted within two months

Earnest Money Deposit:-

1. To ensure that tenderer does not back out before acceptance of the

tender or refuse to execute the work after award, EMD is deposited

2. Flat rate @2% of the estimated value for the work up to 10 crores,

beyond this @1% for the balance estimated value.


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3. For demolition work @5% of the Estimated value.

4. 50% EMD shall be forfeited if tenderer withdraw his tender /makes

any modification before validity period of acceptance of tender

Validity period of acceptance of tender:-

1.

90 days for tender of C.E/PCE

2. 60 days for tender of S.E

3. 30 days for tender of E.E

4. 100% EMD shall be forfeited if agency do not start the work as

stipulated in tender/site of work is not handed over whichever is later.

In the above case the original agency shall not be eligible to quote the tender

on 2nd call.

If EMD more than 5 Lakh than it can be accepted partly up to 50% as B.G.

but it should be not less than 5 Lakh or 25 lakh whichever is less.


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IMPORTANT CPWA FORMS

Sl. No. Name of Form Form No.

1. Cash Book 1

2. Imprest/ Temporary advance 2

3.

Receipt 34. Cash memo 3-A

5. Cash Balance Report 5

6. Indent 7

7. Bin Cards 8

8. G.R.S. 8- A

9. Priced Store Ledger 12

10. Muster Roll 21

11. Register of Unpaid Wages 21-A

12. Casual Labour Roll 22

13. Measurement Book 23

14.

Standard Measurement Book 23-A15. First and Final Bill 24

16. Running Account Bill 26

17. Secured advance 26-A

18. For Lumpsum Contract

i) Intermediate Payment

ii) Final Bill

27-A

27-B

19. Hand Receipt 28

20. For wages of Works Charge Establishment 29

21. Daily Labour Report 30

22. Indenture of Secured Advance 31

23.

Petty Work Requisition and Accounts 32

24. Work abstract

i) For Major Estimate

ii) For Minor Estimate

33

34

25. Register of Works

i) For Major Estimateii) For Minor Estimate

4041

26. Contractors Ledgers 43

27. Schedule of Monthly statement with

Treasuries

51

28. Transfer Entry Order 53

29.

Transfer Entry Book 54

30. Register of Divisional Accountants

Objection

60

31. Schedule of Deposits 78, 79

32. Account of Interest Bearing Deposits 86


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Questions:-

1 . What a r e t he r e l evan t en t r i e s r equ i r ed t o be made i n

Cas h book?

2 . What i s Mus t e r Ro l l and wher e i s i t u s ed?

3 . Wr i t e a s hor t no t e on I mpr es t ?

4 . Expl a i n t he Meas ur emen t Book? Wha t a r e d i f f e r ences

b e t wee n MB & S MB?

5 . Expl a i n t he pur pos e o f S t andar d Meas ur emen t Book?

6 . What i s advance payment and under wha t c i r cums t ances

advance payment s a r e made?

7 . Expl a i n t he Con t r ac t o r s b i l l f o r ms and wher e each o f

t hem i s us ed?

8 . Wr i t e a s hor t no t e on advance payment ?

9 . Wr i t e power s o f CE , SE & EE f o r o f accep t ance o f

t ender s ?

1 0 . Expl a i n Ear nes t money depos i t p r ov i s i ons i n con t r ac t

ag r eemen t f o r m BSNL W- 8?

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