Accounts & Various Forms Bsnl

7/26/2019 .Accounts & Various Forms Bsnl

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For internal circulation of BSNL only

E1-E2

Civil Technical

Accounts & Filling Of Various

Forms


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WELCOME

This is a presentation for the E1-E2 CivilTechnical Module for the Topic: Accounts &

Filling of Various Forms.

Eligibility: Those who have got the Upgradationto from E1 to E2.

This presentation is last updated on 15-3-2011.

You can also visit the Digital library of BSNL to

see this topic.



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AGENDA

CASH BOOK AND IMPREST

MUSTER ROLL

MEASURMENTS BOOK

STANDARD MEASUREMENTS BOOK

CONTRACTORS BILLS FOR WORK DONE

ADVANCE PAYMENT

EARNEST MONEY DEPOSIT

VALIDITY PERIOD OF ACCEPTANCE OF TENDER

VARIOUS FORMS


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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




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5. Govt. Securities, Postage stamps, Cheques /D.D not

payable / in favour of disbursing officer, Service

Book.

6. Undisbursed payments of staff are not to be entered

in cash book ,It is to be posted in un disbursedwages.




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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 anadvance to an particular officer for payment on

voucher which has already been passed for

payment / Sanctioned work.




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MUSTER ROLL (CPWA-21):-

It is a list/ attendance of labours on daily wages

(Rate already sanctioned) for getting work done

Departmentally.

MUSTER ROLL


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MEASURMENTS 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 inform No. 92.

MEASUREMENTS BOOK


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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.

STANDARD MEASUREMENTS BOOK


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Contractors Bills for work done:-

1. CPWA-24 for 1st & final bill

It should be 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.



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2. CPWA-26 for all running & final bill

This form should be 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.



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In case where secured advances are to be made or

already outstanding in respect of the same work

against the contractor, Account of Secured Advances

Form CPWA 26A should be attached to the bill.

3. Secured advances Form CPWA-26ACPWD-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.



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1. Secured Advances on the security of materials

brought to site may be made to the contractors for

items which are to be used on work.

2. The 75% of the market rate with corresponding to

quoted rate of completed item which ever is less ispaid to Agency as advance & is to be recovered

immediately on consumption of the material if not

used



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Payment of such advances should be made only on the

certificate of an officer not below the rank of Sub-

Divisional Officer that:

(i) The quantities of materials for which the advances

are made have actually been brought to site.(ii) Full quantities of the materials, for which advance is

to be made, are required by the contractor for use on

items of work for which rates for finished work havebeen agreed upon.

(iii) The quality of materials is as per the specifications.



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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 then 1 lakh..75% of netamount of bill is paid on hand receipt (CPWA-28)

ADVANCE PAYMENT


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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 with in two months

ADVANCE PAYMENT


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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

deposited2. Flat rate @2% of the Estimated value for the

work up to 10 crores, beyond this @1% for

the balance estimated value.

3. For demolition work @5% of the Estimatedvalue.



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5. 50% EMD shall be forfeited if tenderer withdraw

his tender /makes any modification beforevalidity period of acceptance of tender.



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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.E4. 100% EMD shall be forfeited if Agency do

not start the work as stipulated in tender/site

of work is not handed over which ever is

later.

VALIDITY PERIOD


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Sl. No. Name of Form Form No.

Cash Book 1

Imprest/ Temporary advance 2

Receipt 3

Cash memo 3-ACash Balance Report 5

Indent 7

Bin Cards 8G.R.S. 8- A

Priced Store Ledger 12

VARIOUS FORMS


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Muster Roll 21

Register of Unpaid Wages 21-A

Casual Labour Roll 22

Measurement Book 23

Standard Measurement Book 23-A

First and Final Bill 24

Running Account Bill 26

Secured advance 26-A

VARIOUS FORMS


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For Lumpsum Contract

i) Intermediate Paymentii) Final Bill

27-A27-B

Hand Receipt 28

For wages of Works ChargeEstablishment

29

Daily Labour Report 30

Indenture of SecuredAdvance 31

Petty Work Requisition and

Accounts

32

VARIOUS FORMS


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Work abstract

i) For Major Estimate

ii) For Minor Estimate

33

34

Register of Works

i) For Major Estimate

ii) For Minor Estimate

40

41

Contractors Ledgers 43

Schedule of Monthly statement withTreasuries

51

Transfer Entry Order 53

VARIOUS FORMS


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Transfer Entry Book 54

Register of Divisional

Accountants Objection

60

Schedule of Deposits 78, 79

Account of Interest Bearing

Deposits

86

VARIOUS FORMS


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Documents

Accounts & Various Forms Bsnl