Assignment Contractor Ledger Practice

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NOTE: PLEASE MAKE NECESSARY CORRECTIONS, AND UPDATATION IN THE FORTHCOMING QUESTIONS.
Chapter-1
Definations
Problem 1-1
Title Definitions
Objective Familarize the trainees with defined terms of Public Works
Department.
Required Write against each statement whether it is correct to incorrect.
1 Administrative approval is the formal acceptance of the administrative

department concerned of the proposals for incurring expenditure by
the Public Works Department.
___________
2 Works contingencies indicate the incidental expenses of a
miscellaneous character which cannot be classified under any distinct
establishment sub head.
___________
3 Deposit works are the works the cost of which is met out of
government funds. ___________
4 Direct charges of a work are not incurred directly for its execution and
are also not included in the regular accounts of it. ___________
5 Direction office indicates the office of an administrative officer who
has one or more Divisional Officers working under his orders and is
not entrusted with the exeuction of works. ___________
6 Advance payment is a payment made to a contractor for work actually
done but not yet measured.
___________
7 Secured advance is an advance granted to a contractor against the
security of material brought on site by him.
___________
8 Intermediate payment is the final payment made to a contractor.
___________
9 The term of issue rate denotes the cost per unit fixed in respect of an
article borne on the stock at a valuation, for the purpose of claculating
the amount creditable to the sub head concerned. ___________
Chapter-2
System of Accounts
Problem 2-1
Title System of accounts of Public Works Department.
Objective Enable the trainees to learn main features of the system of Public
Works accounts
Required Answer by ticking 'Ture' or 'False' given against each of the statement.
1 The divisional officer is the primary disbursing officer of the Division.

True /False
2 Superintending engineer obtains funds by drawing cheques on civil
treasuries for works expenditure. True /False
3 Accounts of receipts and disbursements are compiled by the sub
divisional officer under supervision of the divisional officer. True /False
4 Maintenance of clear accounts of stores is the responsibility of the
divisional officer. True /False
5 In case of civil works, expenditure on each project work or sub work is
recorded separately. True /False
6 Personal payments to all the Government servants of the divisional
office are made by drawing cheques by the divisional officer. True /False
7 Public works officers are placed in account with Military Treasure
chest where civil treasuries are not conventiently situated.
True /False
8 The receipt or payment transactions should be recorded within a week
of their occurrence under proper head of account.
True /False
9 The record of receipt and expenditure should be so clear and self
contained that it may be produced in the court of law as evidence, if
required. True /False
10 Divisional officer is not responsible to collect some of the departmental
receipts and pay them into civil treasuries.
True /False
Classification of Transactions
Problem 2-2
Title Principles to be followed in the classification of civil expenditure.
Objective Enable trainees to classify the civil works expenditure.
Required Fill in the blanks.

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1 Charges adjustable finally in the accounts of a divisional office booked

under the ________________.
2 Revenue receipts creditable finally to government in the accounts
divisional officer are placed under the _____________.
3 Receipts as well as payments on behalf of other division departments

or Governments are booked under____________.
4 Certain receipts and payments held in suspense pending clearness by
payment or recovery are placed under______________.
5 Main unit of classification is known as ________________
6 Further divisions of a main unit are known as ______________
7 Subordinate heads to minor heads are called _____________.
8 Civil works are grouped into _________________ works and
________works for the purpose of classification.
9 Revenue realised is placed to ___________ of Government.
10 Expenditure can be incurred only against a grant ________ legislature

or against the sum _________ by Government.
Chapter -3
Duties and Responsibilities of
Divisional Accountant
Problem 3-1
Title Duties of a divisional accountant in a Public Works Division.
Objective Familiarize trainees with the duties of divisional accountant as
primary auditor, accountant and financial assistant.
Required Trainees are required to fill in the blanks using correct words from the
words given against each sentence.
1 The functions of the divisional accountant are __________ (two fold,
three fold).
2 The divisional accountant is the compiler of the accounts of
__________ (circle office, divisional office).
3 The divisional accountant is the __________ (auditor of a Public Work

Dvision. (external, Primary)
4 The divisional accountant is __________ assistant to the divisional
officer, (technical, financial)
5 The Divisional accountant oerates his audit objection register,
_________ when he is overruled by his divisional officer, (form 39,
form 60).
6 The divisional accountant is responsible for checking the computed

___________ (estimates, tenders)
7 The divisional accountant should see that _____________ correctly
incorporates the totals of individual tenders. (comparative statement,
objection statement).
8 The divisional accountant is responsible to scrutinize the accounts of

receipts and disbursement on behalf of ___________ (divisional officer,
superintending engineer).
9 The divisional accountant inspects periodically, accounts records of

sub divisional office under orders of the (divisional officer, sub
divisional officer)
10 The divisional accountant is responsible to report __________ to time

of inspection (quarterly, at once).
Chapter-4
Cash Account
Problem 4-1
Title Mode of obtaining cash from treasuries and manner of payments.
Objective Enable trainees to learn the mode of obtaining cash and manner of
payments in public works department
Required Answer by ticking the world 'Right' or 'Wrong'
1 Payment to suppliers and contractors is made by drawing cheques on

the Treasuries /Banks. Right / Wrong
2 Payment to regular establishment is made by presenting bills on the
treasuries.
Right / Wrong
3 Sub divisional officers are placed with funds by means of temporary
advance. Right / Wrong
4 The appropriation of departmental receipts to expenditure is strictly
prohibited. Right / Wrong
5 Divisional officer is authorized to draw cheques on a treasury situated
outside the limits of the province. Right / Wrong
6 No cheque should be drawn until it is intended to be paid away. Right / Wrong
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7 Payments to contractors, even if so desired by them into the cash chest

at the close of the financial year in order to show the full utilization of
the grant. Right / Wrong
8 It is permissible to draw cheques and deposit them into the cash chest
at the close of the financial year in order to show the full utilization of
the grant.
Right / Wrong
9 Petty sums under ten rupees should not be paid by cheques.
Right / Wrong
10 The occasional delivery of cheque through a subordinate may be
permitted at the discretion and responsibility of the disburser.
Right / Wrong
Problem 4-2
Title Cash book, upkeep, balancing, rectification of errors and verification.
Objective Familiarize the trainees to write the cash book of a Public Works
Division.
Required Fill in the blanks with appropriate words from the given words.
1 An account of cash transaction should be maintained in the cash book

form _______________ (Form 1, Form-30).
2 An entry once made in the cash book should in no circumstances be
___________ (deleted, erased).
3 The disbursing officer should initial every correcdtion in the cash book
in __________ ink (red, black).
4 The actual balance of cash in the chest should be counted on the
________ working day of each month. (first, last).
5 The account of imprest should be kept in duplicate by the imprest
holder in form _________ (Form-2, form -7).
6 Temporary advance and imprest, when given to any officer, are

recorded in _______ red, black)
7 Cheque drawn for self for chest is posted on _________ sides of the
cash book (both, payment)
8 _________ are not the part of opening / closing balance of cash book,
(revenue stamps, postage stamps).
9 Cash found short is taken on the _________ side of the cash book in the
column cash. (receipt, payment)
10 The account of ____________ is closed as soon as the account is
rendered by the officer concerned. (imprest, temporary advance).
Problem 4.3
Title Posting in a cash cook of Public Works Division.
Objective Enable trainees to post the transactions in the cash book
Required Post the following transactions with classification in a cash book of a

Public Works Division for the month of March 1991, and close it.
Balance as on 28.2.1991 Rs.
i) Cash. 4,000.00
ii) Postage stamps. 200.00
iii) temporary advance with sub
engineer 'A' dated 27.2.1991. 3,000.00
iv) Cheque No.05430 drawn for self
lying in the chest. 5,000.00
v) Cheque No.05431 dated
28.02.1991 in favour of a
contractor. 15,000.00
1.3.1991 Payment made to the daily labourers. 6,000.00
5.3.1991 Imprest given to the sub engineer 'B' 1,000.00
7.3.1991 Payment made to the contractor
through cheque No.05432.
i) amount of the bill 40,000.00
ii) Less 10% security.
iii) Less 5% against bade work.
10.03.1991 Contractor received his cheque lying in the

divisional office. 15,000.00
15.3.1991 Account of temporary advance rendered by
sub engineer 'A'
i) expenditure as per muster roll 2,450.00

ii) Cash returend. 550.00
16.3.1991 Cheque No.05410 dated 15.2.1991 cancelled.
10,000.00
18.3.1991 Imprest with sub engineer 'B' recouped in
full after payment to daily labour.
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20.03.1991 Cheque No.05398 dated 31.12.1990 renewed.

35,000.00
23.3.1991 Cheque No.05433 drawn for self for chest.
6,000.00
25.3.1991 Payment made to the work charged
establishment. 5,250.00
27.3.1991 Received on account of sale proceeds of old
material 2,890.00
31.3.1991 Cash found surplus. 95.00
Problem 4-4
Required Post the following entries in the cash book of a Public Works Division
and work out the closing balance:
Rs.
1.7.1987 Opening balance
2,734.50
3.7.1987 Paid first running bill to a contractor 'X'.
23,548.00
4.7.1987 Receiving registration feed from a contractor
'A'. 500.00
8.7.1987 Paid ist and final bill to a contractor 'Y'
11,270.00
10.7.1987 Received sale proceeds of unserviceable
stores. 2,740.00
12.7.1987 Cash stolen from chest.
2,934.00
15.7.1987 Sale proceeds of tender forms. 360.00
18.7.1987 Received earnest money from the lowest
bidder in the form of pay order. 13,744.00
22.7.1987 paid 3rd running bill to a contractor 'Z' 76,260.00
24.7.1987 Sale proceeds of tender forms. 270.00
29.7.1987 Paid final bill to a contractor 'XX' 23,100.00
Problem 4-5
Required Post the following transactions in a cash book of a Public Work
Division and close it.
1.12.1991 Opening balance. Rs.
i) Cash. 2,000.00
ii) Revenue stamps. 500.00
2.12.1991 Cheque No.03215 drawn for self for chest. 5,000.00
5.12.1991 Payment made to the work charged
establishment. 3,500.00
10.12.1991 Imprest given to the sub engineer 'B'. 2,000.00
15.1.1991 i) Payment made to the contractor
through cheque No.03216. 31,500.00
ii) Security deducted. 3,500.00
material. 5,000.00
20.12.1991 Payment made to the daily labourers 3,000.00
25.12.1991 Amount remitted into the treasury. 5,000.00
31.12.1991 Cash found surplus. 100.00
Problem 4-6
Required Post the following transactions in the cash books of a divisional officer
of building department and close it. Also give classification of receipts
and expenditure.
31.8.1989 Closing contents: Rs.
i) Cash in chest. 1,000.00
ii) Postage stamps. 300.00
iii) temporary advance with sub 2,500.00
engineer.
iv) imprest with Aslam assistant
engineer. 500.00
v) Cheque for self for chest. 500.00
1.9.1989 Drew cheque No.074321 for cash for chest. 2,500.00
2.9.1989 Payment on account of I-running bill made
to contractor bill through cheque No.074322
after deducting security of Rs.2000
(Construction of office building)
18,000.00
3.9.1989 Amount of imprest with Mr.Aslam assistant
engineer increased to Rs.1500.
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5.9.1989 Received account of temporary advance

from sub-engineer as under:-
i) Paid muster roll paid. (repair of

residential quarters).
2,000.00
ii) Cash returend. 500.00
7.9.1989 Received on account of sale of tenders. 750.00
9.9.1989 Paid work charged establishment in cash
(construction of a high school building). 800.00
10.9.1989 Remitted into treasury . 750.00
15.09.1989 Cheque No.074323 dated 25.8.1989
cancelled. 13,000.00
20.09.1989 Cheque No.07423 issued in lieu of lost
cheque No.074315 dated 15.08.1989. 20,000.00
30.09.1989 Paid contractor Mr.Bilal his ii-running bill
through cheque No.074324. 27,000.00
Problem 4-7
Required Post the following transactions in the cash book of a Divisional officer
of Public Works Department for the month of April, 1991 and close it.
Also give classification.
Rs.
1.4.1991 Opening balance.
i) Cash 4,000.00
ii) Revenue stamps. 200.00
iii) Cheque not payable on demand. 5,000.00
iv) Postage stamps. 150.00
2.4.1991 Cheque No.06392 drawn for self for chest. 6,000.00
5.4.1991 Payment made to the contractor through.
Cheque No.06393 (construction of
residential buildings).
i) total amount of the passed bill. 50,000.00

ii) less 10% security
iii) recovery of cost of 50 cement
bags issued to the work. 5,000.00
iv) deduct income tax @ 3%.
7.4.1991 payment made to the work charge
establishment (office building). 8,000.00
10.4.1991 Temporary advance given the sub engineer
'A' for payment to the daily labourer by
drawing cheque No.06394 for self. 5,000.00
12.04.1991 Travelling allowance. Advance given to sub
divisional officer on his transfer by drawing
bill on the treasury. 3,500.00
20,000.00
material. 4,000.00
21.4.1991 Received on account of sale of revenue
stamps. 150.00
25.4.1991 Material issued to the contractor from stock.
5,000.00
30.4.1991 Cheque No.06385 dated 20.3.1991 sent to the
bank for encashment. 5,300.00
30.4.1991 Postage stamps utilized. 150.00
Problem 4-8
Required Post the following transactions in the cash book of a Divisional officer
of Public Works Department and close it. Also give classification.
Rs.
1.6.1991 Opening balance.
i) Cash 5,000.00
ii) Service stamps. 500.00
iii) Cheque of a contractor. 2,000.00
iv) Cheque for self dated 30.5.1991 2,000.00
v) government securities. 3,000.00
Rs.
12,500.00
2.6.1991 Temporary advance given to sub engineer
'A' 500.00
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3.6.1991 Cheque No.01233 drawn for self to replensih

the chest. 8,000.00
5.6.1991 Payment made to the daily labourers (repair
of a road). 6,000.00
6.6.1991 Imprest given to sub engineer 'B'. 1,000.00
10.6.1991 Cheque No.01234 Paid to the contractor. For
the work construction of a road. 39,890.00
i) less 10% security 4,700.00
ii) less for bad work 3,000.00
iii) less income tax @ 3% . 1,410.00
iv) less recovery of work 'D' 1,000.00
15.6.1991 Cheque lying in the chest found lost. 2,000.00
20.6.1991 Account of temporary advance. Rendered by
the sub engineer 'A'.
i) amount paid as per muster roll
(maintenance of a road) 4500
ii) unspent balance 500 5,000.00
12,000.00
25.06.1991 Cheque No.0122 dated 10.03.1991. renewed.
1,000.00
26.6.1991 Imprest with sub engineer 'B'B recouped by
drawing cheque No.01235 for self (repair of
road).
27.06.1991 Received on account of sale proceeds of
trees. 2,500.00
29.6.1991 Service stamps consumed.
500.00
30.06.1991 Cash found short. 3,000.00
Problem 4-9
Required Post and close the cash book of a Public Works Division for the month
of February 1993 from the following transactions giving code
classification of each transaction:
Rs.
Contents of the chest on 31.1.1993.
a) Cash 60 = 1,000.00
b) revenue stamps. 50.00
c) Service postage stamps. 200.00
d) Cheque No.51 dated 31.1.1993
drawn in favour of self for cash
in chest. 1,000.00
e) Cheque No.52 dated 31.1.1993 in
favour of contractor 'A' for work 55,000.00
f) done.
Cheque dated 01.2.1993 received
from the lowest bidder 'B' for
sale of dead trees. 10,000.00
g) receipt of sub divisional officer. I
for imprest. 10,200.00
h) Cheque dated 31.1.1993 in favour
of contractor 'A' received from
another Public Works Division.
45,000.00
i) Travelling allowance of regular
establishment (gross amount
Rs.50000 with deduction of
Advance of Rs.10000 40,000.00
j) temporary advance with self for
disbursement of wages of
labourer. 5,000.00
01.2.1993 Encased cheque NO.51 dated 31.1.1993
drawn in favour of self. 1,000.00
delivered cheque No.52 dated 31.1.1993 to
contractor 'A'. 55,000.00
Delivered cheque dated 31.1.1993 to
contractor 'A' received from another Public
Works Division. 45,000.00
2.2.1993 Cheque dated 1.2.1993 deposited with
treasury for collection. 10,000.00
i) muster roll for the work of
"annual repairs" to roads. 3,300.00
ii) cash lost. 100.00
iii) vouchers under objection. 200.00
iv) undisbursed amount. 1,400.00
4.2.1993 Paid by cheque No.53 on account of CCIII-
running bill of contractor 'D' for the work of
construction of district head quarter
hospital.
i) work done to be paid. 120,000.00
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ii) cost of old dismentled material to

be deducted. 10,000.00
iii) advance payment to be allowed. 40,000.00
iv) secured advance to be allowed. 100,000.00
v) mobilization advance allowed
recoveries to be made. 150,000.00
i) cost of cement supplied by the
dpeartment for this work. 27,500.00
ii) security @ 10 Percent of work
done.
iii) income tax @ 3 percent of
payment.
6.2.1993 Cheque dated 01.02.1993 received from
treasury with an objection and returend to
'B' 10,000.00
7.2.1993 Received from contractor 'C' on account of
earnest money for the work of construction
of road bridge of National importance. 2,000.00
8.2.1993 Issued imprest sub divisional officer-II by
cheque No.54 10,000.00
9.2.1993 Paid an advance of travelling allowance to a
Junior Clerk on his transfer to another
dvision. 1,000.00
10.02.1993 Decreased imprest of sub divisional officer-1
to 10000
11.2.1993 Received from chowkidar of rest House the
rent he collected from the occupants. 2,000.00
13.2.1993 Issued fresh cheque No.55 in lieu of cheque
No.52 dated 31.3.1993 having been
dishonoured by treasury on the ground of
errors..
55,000.00
15.2.1993 Paid work charged establishment for the
month of January 1993 employed on the
work of urban water supply scheme. 5,000.00
Less fine. 100.00
16.2.1993 Received cheque dated 15.2.1993 from
merchant 'M' on account of sale of scrap. 20,000.00
17.2.1993 Cheque dated 15.2.1993 deposited with
treasury for collection. 20,000.00
18.2.1993 Received from sale of tender forms. 1,000.00
20.02.1993 Stores received from another Public Works
Division and debit received. 51,000.00
21.02.1993 Cheque dated 15.2.1993 cleared as per
receipted challan. 19,980.00
22.2.1993 Examination of treasury remittance book for
the month of January, 1993 has revealed that
two contractors deposited enlistment fee
amounting to Rs.5000 each on behalf of the
executive engineer on 20.01.1993 but no
entry for the same appears in the cash book.
15,400.00
23.2.1993 Received travelling allowance bill of
subordinates dully passed by treasury.
24.02.1993 Received treasury challan from a sub

engineer showing the amount paid into
treasury by him on account of sale proceeds
of unserviceable T and P articles. 3,500.00
25.02.1993 Received imprest account from sub
divisional officer-1 as under:
i) A/R to national highway. 2,000.00
ii) Office stationery. 500.00
iii) A/R to college building. 1,000.00
27.2.1993 Cash receipts for the month remitted into
treasury vide cheque No.56 (amount is to be
worked out).
-do- Paid office telephone charges to accounts
officer, telephone revenue through cheque
No.57. 3,200.00
28.02.1993 Received cash for chest against cheque
No.58 3,800.00
-do- Issued temporary advance to sub divisional
officer-III for disbursement of wages of
labourers. 3,000.00
-do- Cheque No.20 dated 16.09.1992 for Rs.4000
issued to contractor 'F' for the work of
construction of office building cancelled.
-do- On counting cash found surplus in the chest.
100.00
Chapter-5
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Works Accounts
Problem 5-1
Title Initial records upon which the accounts of works are based.
Objective Familiarize the trainees with the muster roll.
Required Fill in the blanks with appropriate words given against each
statement.
1 There are ________ initial records upon which accounts of work are
baed (two three).
2 Payment to daily labourers is made through ________ (works register,

muster roll).
3 For contract work, the __________ will form the basis of account, (cash
book, measurement book).
4 One or more muster rolls be kept for each _________ (work contract)
5 The daily attendance and absence of labourers should be recorded in

________ of the muster roll (Part-I, Part-III)
6 ________ wages of labourers are recorded in Part-II of the muster roll,

(unpaid, daily).
7 Part-III of the muster roll is meant for the ___________ of work.

(progress, closing).
8 All persons engaged departmentally for the execution of works are

considered as day _____________ (establishment, labourers).
9 Muster roll should never be prepared in _________ (duplicate,

Triplicate).
10 Labourers may be paid more than once a ______ (week, month)
Problem 5-2
Title Initial accounts, records of Public Works Department.
Objective Familiarize the trainees with the measurement book.
Required Judge the below statement by ticking the workd 'correct' or 'incorrect'.
1 Payment for work done other than daily labourers and for supplies are
made on the basis of measurements recorded in the measurement
books. Correct/Incorrect
2 Detailed measurement cannot be recorded by the executive
subordinates. Correct/Incorrect
3 The pages of the measurement books should be machine numbered. Correct/Incorrect
4 Provision of Index to each measurement book is not necessary.
Correct/Incorrect
5 The pencil entries made in the measurement book should be inked
over. Correct/Incorrect
6 No entry in the measurement book should be erased or over written. Correct/Incorrect
7 Standard measurement books are used for canal works. Correct/Incorrect
8 Pages left blank in the measurement book can be used later on for the
measurement of another work. Correct/Incorrect
9 Standard measurement books should be numbered serially and
detailed measurement books alphabetically. Correct/Incorrect
10 Divisional officer is not responsible to collect some of the departmental
receipts and pay them into civil treasuries.
Correct/Incorrect
Problem 5-3
Title Contractor's bills and vouchers.
Objective Familiarize the trainees regarding the preparation of contractor's bills.
Required Fill in the blanks with appropriate words given against each
statement.
1 The last payment on a running account made to a contractor on the
completion of his contract and in full settlement of the account is
called ________ (intermediate payment, final payment)
2 Contractor bill form ____________ is used when advance payment for

work done is made to the contractor (form -25, form-26).
3 Contractor's bill form ___________ is used when secured advance is

given to the contractors. (form-26, form-28)
4 The bill of a contractor is prepared from the ___________ entries. (cash
book, measurement book).
5 Full rates as per agreement should only be allowed to the contractor if
the quantity of work done is upto the stipulated _________ (standard,
specification).
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6 Before signing the bill, the sub-divisional officers should compare the
______________ in the bill with those recorded in the measurement
book (quantities, entries).
7 From the __________ all quantities should be clearly traceable into the
documents on which payment are made. (cash book, measurement
book).
8 A separate running account is maintained in respect of each
______________ (contract, agreement).
9 When secured advance is allowed to a contractor, he should

(contractor) sign the ____________ in form -31, (indenture, indent).
10 Preliminary checks by the ____________ are essential before any
payment of contractor's bills. (divisional officer, divisional
accountant).
Problem 5-4
Title Advance to contractors.
Objective Enable trainees to know the advances permitted to the contractors.
Required Answerr by ticking the word 'True' or 'False'
1 Advances to contractors are as a rule prohibited.

True /False
2 Secured advance to the contractor is permissible on the security of
materials of an imperishable nature. True /False
3 Divisional officer can allow the secured advance to the contractor upto
85% of the assessed value of the material brought on site. True /False
4 Advance payment for work done but not yet measured is not
permissible to the contractors. True /False
5 Mobilization advance is allowed to the contractors against the
projects / schemes costing not less than fifty lacs. True /False
6 Recovery of mobilization advance is effected in equal five installments
with 10% interest on the reduced principal amount. True /False
7 Advance payment made to the contractor is required to be recovered
from his next bill.
True /False
8 When it is absolutely necessary to make petty advances, subordinate
officers may allow advances upto Rs.500
True /False
9 An advance payment for work actually executed may be made on the
certificate of a responsible officer not below the rank of sub-divisional
officer. True /False
10 Final payments to contractors may in no case be made without
detailed measurement. True /False
Problem 5-5
Title Preparation of contractors bill
Objective Enable trainees to prepare the contractors bill.
Required Prepare the 2nd running bill of contractor Mr.Amjad Rasool, for the
construction of a building of education department, from the data
given below:
Sr.No Items of Work Unit Rate Qty.upto Qty.Paid

date previously.
1 Excavation in ‰ Cft 165 500000 300000
foundation of
buildings.
2 Cement concrete. %Cft 585 20,,000 8,00,00

Cft Cft
3 Pucca brick work in %Cft 760 - 40,00,00

ground floor. Cft
4 Cement plaster 1/2" %Cft 82 8,000 -

thick Cft
5 Plain wood work. %Cft 100 3,000 -

Cft
Note:
i) Add 70% premium on all the above items.
ii) Advance of Rs.30,000 was given against item No.3 above in the 1st
running bill.
iii) Secured advance against 50000 bricks brought on site by the contractor
was paid in the 1st running bill. All the bricks have since been utilized
in the work. The full rate of bricks is Rs.700 per thousand.
iv) Recovery of Rs.10,000 is also to be made from the 2nd running bill on
account of cost of material issued to the contractor.
v) Deduct security deposit and income tax @ 10% and 3% respectively.

Page 10
Problem 5-6
Required Prepare the 2nd running bill of contractor Mr.Aslam Mahmood, for
the construction of Lahore, Sheikhpura Road, Mile 4-7, from thedata
given below:
Sr.No Items of Work Unit Rate Qty.upto Qty.per last

date bill.
1 Providing and laying % Cft 230 1,50,000 1,25,000
sub base course Cft Cft
2 Providing and laying % Cft 320 1,25,000 -

base course. Cft
3 Road edging. Per Sft 1.5 12,000 12,000

Cft Cft
4 Providing surface % Sft 65 25,000 -

treatment to roads. Cft
Note:
- Add 50% premium item No.1,2 and 4 and 30% premium on item
No.3
Advance payment of Rs.10,000 and 5,000 was given against item No.2
and 3 in the 1st running bill which is to be recovered. Further advance
of Rs.15000 has been given against item no 4 in the II -bill. secured
advance amounting to Rs.25000 was given in the last bill against the
security of road metal and bricks out of which material costing
Rs.20000has since been utilized.. Further secured advance of Rs.35000
- An amount
is given of Rs.12,000
for bitumen wasonwithheld
brought from
site by the the previous bill of the
contractor.
contractor on account of security. Deduct 10% security deposit from
the present bill and 3% income tax.
- Recover Rs.10,000 and Rs.11,000 from the contractor for thematerial

issued to him for the same work and another work respectively.
Problem 5-7
Required Prepare the 2nd running bill of contractor Mr.Din Muhammad from
the datea given below:
Sr.No Items of Work Unit Rate Qty.upto Qty.

date executed as
per last bill.
1 Excavation in ‰ Cft 163.35 1,35,000 90,000

foundation of Cft Cft
buildings in ordinary
soil.
2 Dismantling brick % Cft 64.30 7,000 7,000
work in cement Cft Cft
mortar.
3 Cement concrete brick % Cft 858.50 15,000 15,000

ballast in foundation Cft Cft
and plinth.
4 Pacca brick work in % Cft 775.60 20,000 5,000

foundation and Cft Cft
plinth.
5 Mosaic flooring using % Sft 493.05 12,000 -
gray cement. Cft
6 Jack arach roofing. % Sft 907.60 14,000 -
Cft
7 Cement plaster 1:2 % Sft 105.25 22,000 -
upto 20 height. Cft
8 Wood work. Per Sft 38.70 500 -
Cft
- Add premium 30% on item No.1 and 2, and 55% on all other items.
- Secured advance on 1,50,000 bricks brought on site by the contractor

was given in the previous bill out of which 1,00,000 bricks have since
been utilized. The full rate of bricks is Rs.680.00 per thousand.
- Advance payment of Rs.15,000.00 was made against item No.3 above

in the last bill. Further advance payment of Rs.20,000.00 is given in this
bill against item No.8 above.
- Deduct Rs.10,000.00 on account of bad work.
- Deduct security deposit @ 10% and income tax @ 3.
Problem 5-8
Page 11
Required Prepare the 3rd running bill of Mr.Amjad for the work of construction
of Government Girls Degree College at Samanabad, Lahore.
Sr.No Items of Work Unit Rate Qty.upto Qty. as per

date previous
bill.
1 Earth work ‰ Cft 120 150000 100000
excavation. Cft Cft
2 Brick work. % Cft 350 75000 Cft 25000

Cft
3 Cement concrete. % Cft 650 35000 10000

Cft Cft
4 Roofing % Cft 790 24000

Cft
5 Cement plaster % Sft 210 50000

Sft
- Advance payment of Rs.10,000 and Rs.15000 was made to the

contractor in 2nd running bill against item No.2 and 3. Further adfance
of Rs.12000 and 14000 is to be given against item No.4 and 5 in this
bill.
- Secured advance against 110000 bricks was allowed to the contractor
in II- running out of which 100,000 bricks have since been utilized.
Contractor has further brought on site 50000 bricks for which secured
advance is allowed since previous bill, reduced rate of bricks is Rs.625
per ‰
- Mobilization advance of Rs.800000 was given to the contractor on
1.5.1990. First bill was paid to the contractor on 1.19.1990 and 2nd
running bill on 1.1.1991 and 3rd bill on 1.7.1991.
- Deduct security deposit @ 10% and income tax @ 3%.
Problem 5-9
Required Prepare the 2nd running bill of Mr.Allah Ditta, contractor for the
construction of a Government building from the data given below:-
Sr.No Items of Work Qty.upto Rate Unit Qty.upto
date date
executed executed
1 Excavation in 211000 166.35 ‰ 211000
foundation of Cft Cft
building in ordinary
soil.
2 Dismantling brick 8750 64.3 % 8750

work in cement Cft Cft
mortar.
3 Cement concrete brick 20230 858.5 % 3500
ballast in foundation Cft Cft
and plinth.
4 Pacca brick work in 25240 775.6 % 12130

foundation. Cft Cft
5 Mosaic flooring with 14735 493.05 % -

grey cement. Sft
6 Jack arch roofing. 16290 907.6 % -
Sft
7 Cement plaster. 20915 105.25 % -
Sft
8 Wood work door and 625 38.7 Per Sft -
windows. Sft
- Add 65% premium on item No.1 and 2 and 75% on all other items.
- Deduct cost of bad work Rs.23000.
- Advance payment of Rs.70000 and Rs.13000 was made against item

No.3 and 4 previously. Further advance payment of Rs.10000 , 12000
and 11000 is made against item No.5,6 and 8 in this bill.
- Secured advance on2 05000 bricks was allowed previously, out of

which 195000 bricks have since been utilized constractor has brought
further 120000 bricks on site against which secured advance is allowed
since previous bill. Full rate of bricks is Rs.750 Per thousand. Further
secured advance on 12 tons steel at full rate of Rs.7500 per ton is
allowed in this bill.
- Recovery of cost of the material for this work Rs.15000 and for another
work Rs.10000 is to be made in this bill. Penalty for delay in
completion of work @ 2% of the total cost of work done is to be made
from the contractor.
Page 12
Problem 5-10
Required Prepare the 2nd running bill of contractor "Noor Elahi" for the work
construction of Lahore Sheikhupura road "from the data given below:-
Sr.No Items of Work Unit Rate Qty. Qty.

executed executed as
upto date per Since
bill.
1 Earth work ‰ Cft 166.8 350000 -
excavation including Cft
dressing and
2 compaction.
Providing andlaying % Cft 312.45 110500 50000
sub base course Cft Cft
aggregate of crushed
stone.
3 Providing / laying % Cft 425 105700 75200
base course of Cft Cft
crushed stone
4 aggregate. triple
Providing % Sft 123.15 50000 50000
surface treatment to Sft Sft
roods using 79 Lbs
bitument and 9-75 ct
bagri in 100 Sft area.
5 Providing and laying Per Rft 1.15 80290 -
road edging of 3" vide Rft
and 9" deep brick on
end complete in all
respects.
- Add 50% premium on item no.1 and 95% on all other items.
- Deduct 10% security deposit and 3% income tax.
- First running bill was prepared and paid on 31.12.1990.
- 2nd running bill was passed and paid on 31.5.1991
- Mobilization advance of Rs.500000 was paid on 31.10.1990. The
advance inclusive of interest on reducing balance is to be recovered at
the rate of 10% per annum in five equal installments commencing
from the first running bill.
- Bitumen was supplied to the contractor by the department. Recovery

on actual consumption is to be made from his running bills at the rate
of Rs.6850 Per ton.
- Secured advance of Rs.50000 given to the contractor on the security of
bricks in 1st running bill is to be recovered.
- Advance payment of Rs.15000 was given in the 1st running bill on

item No.3 above.
Problem 5-11
Required Prepare the 2nd running bill of contractor Muhammad Hussain from
the data given below:-
Name of Work:- Construction of Residential Quarters.
Sr.No Items of Work Unit Rate Qty. Qty.
executed executed as
upto date per previous
bill.
1 Earth work ‰ Cft 150 50000 Cft 25000 Cft

excavation in
foundation of
building.
2 Cement concrete %Cft 610 20000 Cft 10000 Cft
3 Pacca brick work %Cft 690 15000 Cft 5000 Cft

4 Wood work. Per Sft 510 500 Sft -
4 Cement plaster %Sft 80 10000 Sft -
i) Add 30% premium on all the above items.

ii) Advance payment of Rs.10000 was given against item No.2 above in
the last 1-running bill.
iii) Adv. payment Rs.8000 is given against item no. 3 above in this bill.
iv) Recovery of cost of material issued to this work Rs.5000
v) Amount withheld from 1st running bill against security Rs.490
vi) Deduct security deposit @ 10% from this bill.
vii) Income tax decution @ 3%.
Chapter-6
Page 13
Transfer Entries.
Problem 6-1
Title Transfer entries (rectification of errors in accounts).
Objective Enable trainees to learn the occasions necessary for transfer entries.
Required Anwer the question by ticking the word "True or False"
1 Transfer entries are intended to transfer an item of receipt of charge

from the account of a work in progress to the accountof another work.
True /False
2 An item outstanding in a suspense account or debit head is cleared
through transfer entry by debit or credit to the proper head. True /False
3 Transactions which do not pass through the cash or stock account,
cannot be bring to account through transfer entry. True /False
4 Balances due to contractors on close account cannot be credited to
Public Works Deposits through transfer entry. True /False
5 Revenue not recovered in cash is credited to the revenue heads
through transfer entry. True /False
6 Transfer entry is prepared for original debits and credit to remittance
heads transactions not appering in cash stock accounts. True /False
7 Transfer entry is not necessary in order to respond to a remittance
transaction advised by the Accountant General if the corresponding
debit or credit to remittance head has not already appeared in the
accounts. True /False
8 For every transfer entry there must be an authority.
True /False
9 The divisional officer should see that no transfer entry is made in
accounts unless admissible under the rules. True /False
10 Transfer entries should receive the special attention of superintending
Engineer so that habitual errors and misclassifications may not remain
unattended. True /False
Problem 6-2
Objective Enable trainees to rectify errors, mis classification and adjustment
between several heads of accounts through transfer entries.
Required Prepare necessary transfer entry order on behalf of the disbursing
officer to account for the deductions.
Page 14
The disbursing officer omitted to enter in the cash book on both sides
the deductions of Rs.5000 and Rs.1500 on account of security deposit
and income tax from the bill of Mr. 'A' contractor for the work of
construction of a bridge of national importance and the monthly
account has been sent to the audit office.
Problem 6-3
Objective Enable trainees to rectify errors, mis classification and adjustment
between several heads of accounts through transfer entries.
Required Prepare necessary transfer entry order to account for the expenditure
against the relevant works.
The executive Engineer travelled 5000 K.M. in government vehicle
No.4070 of building division for inspection of the following works.
i Construction Government college building. = 2000 K.M.

ii Construction of a hospital building. = 500 K.M
iii Construction of an office building. = 1500 K.M.
iv Construction of residence of principal = 1000 K.M.
The rate per .K.M. is Rs.2
Chapter-7
Contractors Ledger
Problem 7-1
Title Contractor's Ledger.
Objective Enable trainees to post the transactions in the contractor's ledger.
Required Tick ( ../) the correct statement and cross (s) the incorrect statement.
1 The accounts relating to contracts should be kept in the contractor's

ledger, form-43.
___________
2 A personal account should be opened in the ledger for more than one
contractors.
___________
3 The contractor's ledger should be written up in the sub divisional
office and closed quarterly. ___________
4 Contractor's account should not be debited or credited unless his bill
has been passed and payment made thereon. ___________
5 Security deposits, income tax deductions should be included in the
personal accounts of contractors in the contractor's ledger.
___________
6 The advance payments made to the contractors are recorded in the
contractor's ledger under the column "other transactions.
___________
7 The value of workdone by the contractor is shown under the column
'debit' of the contractor's ledger.
___________
8 In column 4,5 and 6 debits to contractors should be posted as minus
entries and credit as plus entries. ___________
9 The divisional accountant should be held responsible for the
correctness of the contractor's ledger. ___________
10 Copy of contractor's running account bill or an extract from his
account in the contractor's ledger should not be provided to the
conractor as it is a confidential record. ___________
Page 15
Problem 7-2
Title Contractor's ledger.
Required Post the following transactions in the contractor's ledger of contractor
'A' and close it.
Balance brought forward. Rs.
(Other transactions) 16620
01.02.1988 Paid first running bill for
construction of new highway as
under:-
i) Total value of work done and
measured. 5,000.00
ii) Work actually done as certified
by sub divisional office but not
yet measured. 40,000.00
iii) Secured advance allowed for
allowed for 40000 Nos bricks.
Full assessed rate is Rs.800 per
thousand Nos.
5,000.00
iv) Deduct cost of stores issued for
this work. 16,620.00
v) Deduct security deposit on work
done @ 10%.
vi) Deduct income tax on gross
payment @ 3%.
6.2.1988 Advance 75% of the value of bricks work

Rs.40000 brought to site of work of
constructing office building.
8.2.1988 Labour charges amounting to Rs.2000 paid

for carriage of material relating to work of
constructing office building on behalf the
contractor.
13.2.1988 Received for stock from the contractor 2 tons

of M.S bars @ Rs.6000 per tone without a
bill.
14.2.1988 Issued to the contractor 500 Nos cement
bags @ 80 per bag plus 5% storage charges
from the stock for work of constructing
office building.
15.2.1988 Received a court attachment order requiring

deduction of Rsx.3722 from the contractor
and remitting it into the treasury.
18.2.1988 Payment made to the contractor by cheque
for 3/4th work of constructing office
building as certified by the sub divisional
officer at a cost Rs.40000.
22.2.1988 Sub divisional officer's letter notifying fine

for delay in work for 15 days @ Rs.100 per
day on work of special repairs to roads.
24.2.1988 Issued to the contractor stores worth Rs.1600
for the work of constructing bridge.
26.2.1988 The constructing refurned 100 No cement

bags @ Rs.80 per bag as unused on work of
constructing office building.
28.2.1988 Paid 2nd and final bill to the contractor for
the work constructing new highway as
under:-
i) Total value of work done. 166,600.00
ii) Advance payment outstanding
as per previous bill. 40,000.00
iii) Secured advance paid in
previous bill . 30,000.00
iv) Amount already paid as per
Entry (K) of previous bill. 138,000.00
Details of recoveries / deductions.
i) Cost of store issued for work of
constructing bridge. 1,600.00
ii) As per attachment order of civil
court. 3,722.00
iii) Security deposit @ 10%
iv) Income tax @ 3.

28.2.1988 Paid to the contractor first and final bill for
the work of silt clearance of canal amounting
to Rs.120000.
Page 16
Problem 7-3
Required Post the following transaction in a contractor legger and close it.
Opening entries.
1 Secured advance on work 'A' 1,000.00
2 advance payment on work 'B' 2,000.00
3 value of material issued to work 'B' 800.00
4 Security deposit form contractor for work 'C'
1,000.00
Subsequent transactions:
5 payment for work done of work A Rs.5000
less advance and less 10% security. 5,000.00
6 fined contractor Rs.300 on work 'B'
7 On account bill for work 'B' Rs.4000 less all
outstandings and of security and less Rs.200
to be credited to the contractors account of
work 'A' Measured further work 'A' and
prepared final bill for Rs.4000 less security.
Problem 7-4
Required Prepare and balance the contractor's ledger of contractor Mr.Munawar
Rasual from the following data:
1 Payment to labourers on behalf of the

contractor for work constructing science
block of Government college. 3,000.00
2 Secured advance against bricks brought on
site by the contractor for constructing a
police station. 7,500.00
3 Cost of timber issued to the contractor for
use on work at (2) above as under; 2,500.00
Paid 2nd running bill for work at (2) above as
under:
i) gross amount. 5,000.00
ii) 10% to be deducted as security.
iii) recoveries due from the contractor as per

items (1) and (2) above to be made.
5 Paid 1st and final bill of contractor for

supply of road signs. 8,000.00
6 Paid to labour on behalf of the contractor on
repair to grand trunk road. 1,500.00
Page 17
Problem 7-5
Required Post the following transactions in the contractors ledger of contractor
'A' for the month of February, 1993 and close it.
1.2.1993 Paid 1st running bill for work 'R' as under:

Total work done and measured for Rs.52500.
Work done but not yet measured Rs.5000.
Less 10% of work done withheld 50000
bricks at full rate of Rs.800 per thousand and
40 Cwt steel at full rate of Rs.10000 per ton
brought to site of work by the contractor
and indenture bond executed 3% income tax
to be deducted on gross payment.
2.2.1993 75% advance of the vlaue of bricks worth

Rs.120000 brought to site of work 'S' by the
contractor under proper indenture bond has
been given.
3.2.1993 Labour chargers amounting to Rs.5000 paid

for carriage of material relating to work 'S'
4.2.1993 Cash of Rs.4000 received from the contractor
on account of security deposit for
constructing the work 'T'
6.2.1993 Received a court attachment order requiring
deduction of Rs.20000 from the contractor's
claim and remitting it to the deputy
commissioner.
8.2.1993 Issued 200 Nos. cement bags @ Rs.100 bag

plus 5% storage charges from stock for the
work 'R'
10.2.1993 Received 18 Cwt C.I. Sheet @ Rs.600 per Cwt
from the contractor for stock without a bill.
14.2.1993 Sub divisional officers letter notifying fine

for delay in work for 5 days @ Rs.100 per
day on work 'T'
15.2.1993 Payment made to the contractor by cheque
for 3/4th work 'T'
18.2.1993 The contractor returned 100 No. Cement
bags @ Rs.100 per bag unused on work 'T'
20.2.1993 Paid 2nd and final to the contractor as
under:
a) Total value of work done Rs.160000
b) Advance payment of Rs.5000 outstanding in
the previous bill.
c) Secured advances of Rs.45000 outstanding in
the previous bill.
d) Amount of Rs.96800 as per 'K' entry of

previous bill. Details of recoveries /
deductions:
I) Cost of 200 Nos cement bags @ Rs.100 per
bag plus 5% storage charges issued for this
work.
ii) Amount of Rs.8000 on account of cost of
stock material issued to the work
constructing police station.
iii) Rs.2000 as per attachment orders of the

court.
iv) 10% seucrity deposit by relasing the
withheld amount of Rs.5200
v) 3% income tax.

M.S. Bars @ Rs/10000 per tone.

the work of limings of canal amounting to
Rs.120000.
iv) 10% security deposit by releasing the
withheld amount of Rs.5200
v) 3% income tax.

M.S. bars @ Rs.10000 per tone.

the work of limmings of canal amounting to
Rs.120000.
Page 18
Problem 7-6
Required Post the following transactions in a contractors ledger of
Mr.Musharrad Rasul for the month of November, 1993 and clost it.
1 Advance payment to work 'A' 15,000.00

2 Value of materials issued to work 'A' 20,000.00
3 Secured advance on work 'B' 16,000.00
Subsequent transactions:
1 Received security deposit in cash form the

contractors against work 'C' 10,000.00
2 Payment madeto the contractor for work 'A'
as under;-
i) value of work done. 65,000.00
ii) less 10% security.
65,000.00
iii) less 10% income tax. 1,950.00
iv) less advance payment and cost of material. 35,000.00
3 Contractor was fined for delay in
completion of work 'B'
4 Paid contractor against work 'B' as under:-
i) value of work done. 54,000.00

ii) less all outstanding.
iii) recovery on account of work 'D' 5,000.00
Work 'A' further measured and 3rd and final

bill prepared Less security and income tax
on the usuals prescribed rates by the
Government.
Chapter-8
Works Abstract
Classification of Transactions
Problem 8-1
Title Works abstract.
Objective Enable trainees to learn preparation of works abstract.
Required Fill in the blanks by appropriate words given against each statement.
1 As account of all transactions relating to a work during a month in

respect of Cash, stock or other charges is prepared in the ________
( contractor ledger, words abstract.)
2 In case of works the accounts of which are required to be kept by sub

heads, __________ of work abstract should be used. (form 33, form 34).
3 Percentage charges such as tools and plant, accounts levied on work

expenditure should not be shown in __________ (measurement book,
works abstract)
4 In case of large work which is divided into several sub works, it will
usually be found convenient to prepare works abstract. ________
(jointly, separately.)
5 The account of each sub head in the works abstract should show the
amount, progress and ____________ (rate of cost, quantity).
6 Postings in the work abstract in the divisional office should be made in
_____ (black ink, red ink).
7 Any amount withheld from the contractors bill should be shown in the
column _________ of contractors suspense account. (final charges,
other transactions).
8 The column "other transactions" in the works abstract is 9intended for

all miscellaneous debits and credits to __________ (stock, contractors).
9 Unpaid amounts of muster rolls should be posted in the works

abstract in the column labourers as _______ entires (plus, minus).
10 The charges classified under a ____________ sub head should include
all ordinary expenses incidental to construction, (suspense, final).
Problem 8-2
Required Prepare the works abstract from the following particulars for January
1992.
Page 19
Name of Work I) Construction of high school building:

ii) Name of contractor Mr. Aslam Khan.
Estimate No.Edu /751 dated 15.10.1991 for Rs.350000.

Paid 1st running bill on 15.12.1991 as under:-
i) value of work done Rs.65100 (VR.No.11
dated 15.12.1991).
ii) deduct advance payment and secured
advance already paid.
iii) further advance payment for Rs.6000 and
secured advance Rs.1100 has been given to
the contractor.
iv) Cost of material issued to the contractor for
use in the work Rs.5000
Paid work charges establishment vide vr.No.15 dated 10.1.1992 for
Rs.7200
Paid daily labourers on passed muster roll vide vr.No.21 dated

19.1.1992.
i) total amount Rs.8500
ii) unpaid wages Rs.1500
Paid contractor Mr.Anayatullah for the work electric fittings vide
vr.No.25 dated 30.1.1992.
- value of work done Rs.12500
- amount withheld Rs.2500
- security deposit deducted @ 10%.
Problem 8-3
Required Write up the works abstract from the following details
- Name of work "construction of Government boys high school.

- Name of Contractor Mr.Asghar Shah.
- Estimate No.BL/1302 dated 10.01.1990 for Rs.415000.
- Closing entries as per 1-running bill.
- final charges Rs.98000 (vr.No.16 dated 2.2.1991)
i) final charges Rs.98000 (vr.No.16 dated
2.2.1991)
ii) advance payment 10000
iii) secured advance Rs.19000
iv) amount withheld Rs.8000
- II-Running Bill.
i) Vr.No.17 dated 10.3.1991.
ii) Value of work done and measured since
previous bill Rs.150000.
iii) less on account of court attachment order
Rs.7000 and fine imposed for delay in the
work Rs.7500.
iv) material issued to contractor for use in the

work Rs.15000 paid work charged
establishment Rs.6500 vide ver.No.21 dated
15.3.1991.
- paid daily labourers vide No.25 dated
20.03.1991 for Rs.4200
- paid contractor Mr.Din Khan for Elec
charges vide ver.NO.27 dated 31.3.1991 for
Rs.15000.
(P.W.A.1) Solution no. 4-3
(REFERRED TO IN PARAGRAPHS 76 TO 82)
Division Cash Book of Divisional Officer for the Month of March 1991
RECEIPT SIDE PAYMENT SIDE
Date of Receipt No. of Voucher of From Whom Received etc Account Cash Classification Date of No. of Voucher To Whom Paid etc. Payments Classificatio
Receipt of Receipt Payment Cash BANK OR TREASURY n of
Charges.
No. of Amount
Cheque
(with No. of
Cheque
Book)
1 2 3 4 5 6 7 8 9 10 11 12
1.3.91 1 Opening balance 12,000.00 1.3.91 1 By payment to the 6,000.00 44900
daily labouers Other
5.3.91 Imprest of Rs.1000
given to sub engineer
'B'
7.3.91 2 To security deposit from 3,800.00 3501005 P.W. 7.3.91 By payment to the 3,800.00 5432 34,200.00 34300
the contractor Deposits contractor Other
building
25.3.91 Account of temporary
advance rendered by
Engineer 'A' as under.
i) payment through 16.391 By cancellation of (-) 10000

muster roll 2450 cheque No.05410
dated 15.2.91
ii) Cash returned
550 300 16.3.1993 By payment to daily 1,000.00 44900
labouers Other
sub-engineer 'B'
18.3.91 Account of imprest 20.3.91 Cheque No.05395
rended by sub engineer dated 31.12.90 for
'B' expenditure Rs.35000 renewed
1000
23.3.91 To cheque drawn for self 6,000.00 cash for enest 23.3.91 by cheque drawn for 5433 6,000.00 8107200-
for onest self for enest others
27.3.91 To sallary process of etc 28,000.00 25.3.91 By payment the work 5,230.00 34330
maters charged Others
building
31.3.93 To cash round surplus 31.3.93 Establishment by
balance
24,785.00 24,785.00 30,200.00
49,300.00 40,815.00
FORM 1
(P.W.A.1)
SOLUTION NO. 4-4
\
Division Cash Book of Divisional Officer for the Month of July 1987
Date of Receipt No. of Voucher of From Whom Received etc Amount Cash Classification Date of No. of Voucher To Whom Paid etc. Payments Classificatio
Charges.
No. of Amount
Cheque
(with No. of
Cheque
Book)
1 2 3 4 5 6 7 8 9 10 11 12
1.7.1987 Opening balance 2,734.50 3.7.1987 1 By payment to the 23548 34100-
contractor 'X' other
buildings.
4.7.1987 1 To registration fee from 500.00 1241180- 8.7.1987 By payment of 1st & 11,270.00 34100-
contractor 'A' others final bill to contractor other
'Y' buildings.
10.7.1987 2 To receipt of 2,740.00 1241180- 12.7.1987 By cash found stolen 2,934.00 30800
unserviceable stores others from the chest Supense
030- Mis
P.W.
Advance.
25.7.1987 3 To sale proceeds of 360.00 1241180-

tender forms others
28.7.1987 4 To earnest money deposit 13,744.00 3501005- P.W. 22.7.1987 3 By payment to the 76,260.00 34300 other
deposits contractor 'Z' buildings
24.7.1987 5 To sale proceeds of 27,000.00 1241180- 31.7.1987 4 By payment to 23,100.00 34300 other
render form others contractor 'XX' buildings
20,348.00 By balance 27,414.50 134,178

Detail of closing
balance
Casg 17415.50
FORM 1
Solution no. 4-5
Division Cash Book of Divisional Officer for the Month of September 1989
Charges.
No. of Amount
Cheque
(with No. of
Cheque
Book)
1 2 3 4 5 6 7 8 9 10 11 12
1.9.1989 Opening balance 4,500.00
1.9.1989 To cash for chest 2,500.00 Cash from 1.9.1989 By cheque drawn for 74321 2,500.00 Cash for
treasury self for chest chest
2.9.1989 To security deposit 2,000.00 3501005- P.W. 2.9.1989 1 By payment to 2,000.00 74322 18,000.00 34100-
Deposits contractor bilal Other
buildings
5.9.1989 Account of temporary 3.9.1989 Imprest with Aslam
advance rendered by sub Assistant Engineer
engineer as under:
increased from Rs.500
to Rs.1500
i) payment through 5.9.1989 2 By payment to daily 2,000.00 44200 -

muster roll Rs.2000 labourers residential
buildings
ii) Cash returned Rs. 500
Rs.2500
7.9.1989 To sale of tenders 750.00 1241180- 9.9.1989 3 By payment to work 800.00 44300-
Others charged establishment other
buildings
10.9.1989 By remittance into 750.00 44300-
treasury other
buildings
25.9.1989 By cancellation of (-) 13000 8107100-

cheque No.074319 Remittance
dated 15.8.1989 into
treasures
44300 -
other
buldings
20.9.1989 No.074323dated
20.9.1989 issued in
lieu of previous
cheque No.074315
dated 15.8.1989 for
Rs.20000 .
30.9.1989 5 By payment to 0.074324 27,000.00 34100-
contractor Bilal his III- other
running bill buildings.
30.9.1989 By balance 4,200.00
30.9.1989 9,750.00 9,750.00 34,500.00
Detail of closing balance
1 Cash
2700.
2 Imprest with Assistant
Engineer
1500 4200
FORM 1
4-6
Division Cash Book of Divisional Officer for the Month of April 1991
Charges.
No. of Amount
Cheque
(with No. of
Cheque
Book)
1 2 3 4 5 6 7 8 9 10 11 12
1.4.1991 Opening balance 4,200.00
2.4.1991 To cheque drawn for self 6,000.00 Cash from 2.4.1991 By cheque drawn for 6392 6,000.00 Cash for
for chest treasury self for chest chest
58.4.1991 To security deposit from 5,000.00 3501005- P.W. 5.4.1991 1 Payment to the 6,500.00 6393 38,500.00 34200
the contractor Deposits contractor -residential
building
5.4.1991 Income tax deduction 1,500.00 3501005- P.W. 5.4.1991 I) Security deposit 5000
Deposits
ii) Income tax deduction
Rs.6500
7.4.1991 2 By payment to the 8,000.00 34100-
work charged Other
establishment building
10.4.1991 To cheque drawn for self 5,000.00 Cash from 10.4.1991 By cheque drawn for 6394 5,000.00 Cash for
for temporary advance to treasury self chest
sub engineer 'A'
25.4.1991 temporary advance of
Rs.5000 given to the
sub engineer 'A'
15.4.1991 By cancellation of (-) 20000
cheque No.038 dated
15.3.1991
20.4.1991 1 To receipt on account of 4,000.00 1241180-
sale proceeds or old Others
material
30.4.1991 Total 25,700.00 30.4.1991 By balance 11,200.00 29,500.00
Detail of closing blance

i) Cash 6,150.00
ii) T.Advance with sub 5,000.00
engineer 'A'
iii) Revenue stamps 50.00
11,200.00
FORM 1
solution no. 4-7
Division Cash Book of Divisional Officer for the Month of September 1993.
Charges.
No. of Amount
Cheque
(with No. of
Cheque
Book)
1 2 3 4 5 6 7 8 9 10 11 12
2.1993 Opening blance 2.2.1993
1 Temporary Advance with Cheque dated 1.2.1993
self charged vide Vr.No.1 sent to treasury for
dated 3.2.1993 returning collection
unpsent balance of
Rs.1400/-
2.1993 Vr.No.2 Received from contractor 3.2.1993 1 Temporary advance
'D' on account of with self is charged as
under:
I) Security deposit = 3501005- P.W. I) Muster Roll 47200-
Deposit chargeable to Other roads
available repiar to
roads Rs.3300/-
2) Income tax = 0112500- Tax 2) Cash lost 31800-
Deduction.I.T chargeable to Misc. Suspen
PW.Advance Rs.100 030-Misc
P.W.
advance
3) Interies; 1241180- 3) Vouchers under -do-
Work other objection chargeable
to Misc. PW. Advance
Rs.200/-
4) Total Rs.3600/-
6.2.1993 To cheque dishonoured 4.2.1993 Paid to contractor 'D' 34300-
on account of work Other
done as per CC.III building
running bill Ch: to
Const. Of
D.H.Hospital
7.2.1993 Gr.No.1 Received from contractor 3501005- P.W 6.2.1993 By cheque dated
'C' on account of earnests Deposit 1.2.1993 dishonoured
money for the work
construction of Roads
Bridge.
8.2.1993 Received cash in lieu of Cash for chest 8.2.1993 To cash for chest Cash for
cheque No.54 dated chest
8.2.1993
10.2.1993 Received back on amount 3501005- P.W. 9.2.1993 SDO-II
of Rs.200/- out of imprest Deposit Issued T.A. advance
with SDO1. of Rs.1000/- to junior
clerk on his transfer to
another Division.
11.2.1993 Gr.No2 Received from chowkidar Cash for chest 13.2.1993 Issued fresh cheque
on account of rent of rest No.55 for Rs.55000/-
house collected from to favour of
occupants countractor 'A' in lieu
of cheque No.52 dated
31.1.1993 cancelled
and destroved.
15.2.1993 Gr.No.3 To sale proceeds of 11241180- 15.2.1993 3 Paid to work charged

tender forms Work other establishment on
account of their wages
1993 Gr.No.4 To receipt on sale of 1241180- for 1/93 chargeable to
scrap. Work other urban water supply
scheme.
1993 Gr.No.5 To receipt of sale 1241180- 17.2.1993 Cheque dated 32200-
proceeds of unserviceable Work other 15.2.1993 for sent to Work urban
T&P arucles. treasury for collection
1993 To cash for chest in lieu Cash for chest 21.2.1993 Remitted into treasury 8107100-
of cheque No.58 dated Remittance
28.2.1993 into
treasuries
1993 To cash found 3501005- P.W. 24.2.1993 By remittance into 8107100-

Deposit treasury Remittance
into
treasuries
Total 25.2.1993 4 Recouped imprest of
SDO-1 as under:
Detail of closing balance I A/R to National 47100-

Highway National
Rs.2000 Highway
54000- office
stationery
I Cash ii Office stationery

Rs.500
ii Imprest with SDO.1 iii A/R to college
iii Imprest with SDO.II
iv TA Advance with junior Building Rs.1000 44300-
clerk. other
building
V Temporary advance with Total Rs.3000
SDO.III
vi Revenue stamps 27.2.1993 By remittance into 8107100-
treasury Remittance
into
treasuries.
27.2.1993 By payment to 52200-
Accounts Officer, Telephone
Telphone Revenue on and trunk
account of telephone call.
charge.
28.2.1992 By cheque drawn for Cash for
chest chest
28.2.1992 Issue Temporary
advance of Rs.3000/-
to SDO-III for
disbursement of
wages of Labourers
28.2.1992 By cancellation of 34100-

cheque No.20 dated Office
16.9.1992 for Rs.400/- Buildings
issued in favour of
contractor 'F' for the
work of construction
of office building.
Total
Cash balance
Total
FORM 26
RUNNING ACCOUNT BILL B.
(Referred in paragraphs 212, 215 and 217
Name of Contractor : Mr.Noor Ellahi
Name of Work:- Constructing of Lahore Sheikhpura Road II-Running bill.
1- Account of Work executed.
ADVANCE PAYMENT FOR WORK NOT YET Items of Unit Rate Quantity PAYMENT ON THE BASIS
Total as per MEASURED
Since Total upto date work executed OF MEASUREMENTS
Upto date Since
previous bill previous bill (Grouped upto date previous
under sub- as per bill
heads and measureme
1 2 3 4 5 6 7 8 9
sub-works nt book
1. Earth ‰ Cft 166.80 35000 cft. 58,380.00
of estimate)
work
excavation
including
dressing and
compaction
2. Providing %Cft 312.45 110500 Cft 345,257.25 156,225.00

and laying
sub base
course of
crushed
stone
aggregate
15,000.00 (-) 15000 3. %Cft 425.00 105700 Cft 449,225.00 319,600.00

Providing /
laing base
course of
crushed
stone
aggregate
4. Providing %Sft 123.15 50000 Sft 61,575.00 61,575.00

tripple
surface
treatment to
roads using
79 Lbs
bitumen &
9.75 Cft bajri
in 100 Sft
Area
5. Providing %Sft 1.15 80290 Rft 92,333.50

and laying
road edging
of 3" vide
and 9" depp
brick on end.
1,006,770.75
Add 50% 29,190.00

premium on
item No.1
Add 95% 900,971.21 510,530.00

premium on
item No.2 to
5
15000 (-) 15000 -

Less cost of
bad work
Total Value 1,936,931.96
of work done
'A'
Deduct value 889,001.96

of work
shown on
previous bill
Net value of 1,047,930.00 1,047,930.00

work done
since
previous bill
'F'
Figure 'D' in words Rupees Minus fifteen thousand Figures 'F' in words Rupees ten lacs forty seven
only) thousand nine hundred thirty only)
II- Account of 'Secured Advances allowed on the security of Material Brought to Site.
Quantity Deduct Quantity Full rate as Descripti Unit Reduced Upto date Reference
handing from quantity outstanding assessed by on of rate at amount of to
previous bill unlisted in (including the Materials which advance Divisional
work quanity brought Divisional Officer,
measured to the since Officer written
the previous previous bills orders
bills authorising
the
advance
1 2 3 4 5 6 7 8 9
Bricks
Total amount outstanding as per this account C'
Deduct Amount outstanding as per entry 'C' of previous bill. 50,000.00
Net amount since previous bill in words rupees minus fifty thousand only (-) 50000 E'
IV Memorandu of Payments
1. Total values of work actually measured 'A' 1,936,931.96

2. Total 'Up to date" Advance payments Entry 'B'
3. Total "Up to date" secured advances Entry 'C' 300,000.00
4. Total (Item 1+2+3) 2,236,931.96
5. Deduct amount withheld
Figures for
Swork
Abstract. Rs.
a) From previous bill as per last running Account

b) From this bill.
6. Balance upto date payment 'K' (item 4-5) 2,236,931.96
7. Total amount of payments already made as per entry 'K' of last bill 1,354,001.96
(889001.963 - 15000-
8. Payments now400000
to be made. 882,930.00
A) By recovery of amounts creditable to thework (cost of material)
122731 Recovery of cost of material

122731 Total 5(b) - 8 (a) = G (Bitumen) (50000 x 79 x 6850 122,731.00
-2204.62
(B) By recovery of amounts creditable to other
104,793.00 works or headsDeposit
1. Security of accounts
@ 10% 104,793.00
26,488.00 2. Income Tax @ 3% 26,488.00
3. Interest @ 10% on mobilization adv 16,667.00
612,251.00 (400000
(C ) By xcheque
10 x 5 /100 12) 612,251.00
760,199.00 Total 8(b) + C = H
Pay Rs.612251(Rupees Six lacs twelve thousand two hundred and

fifty one only)
FORM 26
Name of Contractor : Mr.Din Muhammad

Upto date Since
heads and measureme
1 2 3 4 5 6 7 8 9
sub-works nt book
1. Earth ‰ Cft 165.35 135000 Cft 22,052.25 7,350.75
of estimate)
work
excavation in
foundation
of buildings
in ordinary
soil.
2. %Cft 64.30 7000 Cft 4,501.00

Dismentling
brick work
cement
mortar.
15,000.00 (-) 15000 3. Cement %Cft 858.50 15000 Cft 128,775.00
concrete
brick ballast
in
foundation
and plinth.
4. Pacca %Sft 775.60 2000 Sft 155,120.00 116,340.00

brick work in
foundation
and plinth
5. Mosaic %Sft 493.05 12000 Sft 59,166.00 59,166.00

flooring
using gray
cement
6. Jack arch %Sft 907.60 14000 Sft 127,064.00 127,064.00

roofing
7. Cement %Sft 105.25 22000 Sft 23,155.00 23,155.00
plaster 1:2
upto 20 ft
height
20000 20000 8. Wood Per Sft 38.70 500 Sft 19,350.00 19,350.00
work
15000 5000(-) 20000

D' B' Add 30% 7,963.97 2,205.22
premium on
items 1&2
Add 55% 281,946.50 189,791.25

premium on
item No.3 to
8
Deduct on 829,095.72 544,422.22

account of
bad work
Less value of 10,000.00

work shown
on previous
bill
Total value 534,422.22

of work done
since
previous bill
'F'
Figure 'D' in words Rupees five thousand only Figures 'F' in words Rupees five lacs thirty four 534,422.00 534,422.00
thousand four hundred twenty two and paisa
twenty two only
bills authorising
the
advance
1 2 3 4 5 6 7 8 9
150000 100000 50000 680 Bricks ‰ 510.00 25,500.00
Total amount as per this bill 25,500.00 C'
Deduct amount as per previous bill 76,500.00
Net amount since previous bill (-) 51000 E'

2. Total 'Up to date" Advance payments Entry 'B' 20,000.00
4. Total (Item 1-2-3) 864,595.72
Figures for
Swork
Abstract. Rs.

b) From this bill.
6. Balance upto date payment 'K' (item 4-5) 864,595.72
7. Total amount of payments already made as per entry 'K' of last bill (284673.50 376,173.50
- 1000- 76500
8. Payments now to be made. 488,422.22
Cost of material
116,528.00 works or headsDeposit
1. Security of accounts 53,442.00
22,129.00 2. Income Tax 14,653.00
420,327.00 (C ) By cheque 420,327.00

455,422.00 Total 8(b) + C = H
Pay Rs.420327 (Rupees four lac twenty thousand three hundred

and twenty seven only)
FORM 26
Name of Contractor : Mr.Amjad
Name of Work: Constructing a government Degree College at Sammanabad, Lahore
Upto date Since
heads and measureme
1 2 3 4 5 6 7 8 9
sub-works nt book
1. Earth ‰ Cft 120.00 150000 Cft 18,000.00 6,000.00
of estimate)
work
excavation
10000 (-) 10000 2. Brick %Cft 350.00 75000 Cft 262,500.00 175,000.00
work
1,500.00 (-) 1500
12,000.00 12000 3. Cement %Cft 650.00 35,000.00 227,500.00 162,500.00
concrete
14000 14000 4.Roofing %Cft 790.00 24000 Cft 189,600.00 189,600.00
25000 1000 26000 'B' 5. Cement %Sft 210.00 50,000.00 105,000.00 105,000.00
plaster
Total value 802,600.00 189,791.25
of work done
'A'
Deduct value 164,500.00 544,422.22

of work done
previously
Total value 635,100.00 635,100.00

of work done
since
previous bill
'F'
Figure 'D' in words Rupees one thousand only Figures 'F' in words Rupees six lacs thirty eight
thousand one hundred only
bills authorising
the
advance
1 2 3 4 5 6 7 8 9
110000 100000 1000 Bricks ‰ 625.00 37,500.00
50000
Total amount as per this account 37,500.00
Less amount as per previous bill 68,750.00 C'
Total amount since previous bill (-) 31250 E'
III- Account of Mobilization Advance
Date Amount of Amoun t of Balance Period Rate of Amount of

Advance recovery upto date interest interest
outstanding Blance
1 2 3 4 5 6 amount
7
1.9.90 800000 160000 64,000.00 4-Month 10% 26667
1.1.91 640000 160000 480,000.00 4-Month 10% 21333
1.7.91 480000 160000 320,000.00 6-Month 10% 24000
1. Total values of work actually measured 'A' 802,600.00

4. Total amount of mobilization advance (balance) 320,000.00
4. Total (Item 1+2+3+4) 1,186,100.00
Figures for
Swork
Abstract. Rs.

b) From this bill.
8. Total amount of payments already made as per entry 'K' of last bill (25000 + 738,250.00
164500 + 68750+480000
9. Payments now to be made. 447,850.00
Cost of material
63810 (B) By recovery of amounts creditable to other
13436 works or heads of accounts
24,000.00 1. Security Deposit @ 10% 63,810.00
2. Income Tax @ 3% 13,436.00
3. Interest @ 10% on mobilization adv 24,000.00
346,604.00 (C ) By cheque 346,604.00
447,550.00 Total 8(b) + C = H
Pay Rs.346604(Rupees three lacs forty six thousand and four only
FORM 26
Cash Book vouchers No.
Name of Contractor : Mr.Allah Ditta
Name of Work: Constructing a Government Building
S.L.No. of this bill II II-running bill
No.& dated of his last bill
Reference to Agreement.
Date of writeen order to commence the work.
Date of actual completion of work.

Upto date Since
heads and measureme
1 2 3 4 5 6 7 8 9
sub-works nt book
1. ‰ Cft 163.35 211000 Cft 34,446.85
of estimate)
Excavation
in found of
buildings
2. %Cft 64.30 8750 Cft 5,626.25

Dismentling
brick work in
cement
mortat
7,000.00 (-) 7000 3. Cement %Cft 858.50 20230 Cft 173,674.55

concrete
brick ballast
in
foundation
of building
13000 (-) 13000 4. Pacca %Cft 775.60 25240 Cft 195,761.44
brick work in
foundation
5. Mosaic %Sft 493.05 14735 Sft 72,650.91

flooring
using gray
cement
12000 12000 6. Jack arch %Sft 907.60 16290 Sft 147,848.04

roofing
7. Cement %Sft 105.25 20915 Sft 22,013.03 22,013.03
plaster
11000 11000 8. Wood Per Sft 38.70 625 Sft 24,187.50 24,187.50
work for
door and
window
676,228.57 512,007.00
Add 65% 26,060.51

premium on
item No.1&2
Add 75% 477,101.60 384,005.00

premium on
item No.3 to
8
Deduct on 23,000.00 23,000.00

account of
bad work
20000 13000 33000

D' B' Total Value 1,156,390.68
of work done
'A'
Net value of 873,013.45 873,013.45

work done
since
previous bill
'F'
Figure 'D' in words Rupees Thirteen thousand only Figures 'F' in words Rupees eight lacs seventy 873,014.00 873,014.00
four thousand thirteen only
bills authorising
the
advance
1 2 3 4 5 6 7 8 9
205000 195000 10000 750 Bricks 562.5 562.50 73,125.00
120000
12 tONS 75000 Steel Per Ton 5,625.00 67,500.00
Total amount as per this account 140,625.00 C'

Deduct amount oustanding as per entry 'C' for previous bill 115,312.50
Net amount since previous bill (Rupees twenty five thosuand three hundred and twelve and paisa fifty 25,312.50 E'
only)

4. Total (Item 1+2+3) 1,330,015.68
Figures for
Swork
Abstract. Rs.

b) From this bill.
7. Total amount of payments already made as per entry 'K' of last bill (283377.23 418,689.73
- 20000- 115312.50now to be made.
8. Payments 418,689.73
15000
15000 Total 5(b) - 8 (a) = G Cost of material 15,000.00 911,325.95
10,000.00 works
I) Costor
ofheads of accounts
material 10,000.00
28,127.81 ii) 2% penalty 23,127.81
87,301.34 1. Security Deposit @ 10% 87,301.34
27,339.77 2. Income Tax @ 3% 27,339.77
748,557.03
896,325.95 (C ) By cheque 748,557.03
Total 8(b) + C = H 748,557.00
Pay Rs.748557 (Rupees seven lac forty eight thousand five

hundred and fifty seven only by cheque)
Form 43 P.W.A. 14
CONTRACTORS LEDGER
Name of Contractor ____________

Net transactions detailed by Name of
Particulars of Bill or Vouchers Gross Transactions
Suspense Heads work and Total
Other particular value of
Serial Number of Advance Secured
Date No. Transa of Debits Credits work of
bill payment Advance
ctions transaction Supplles
s
1 2 3 4D* 5E* 6G* 7 8H* 9F* 10A*
Construction
16620 of new 16620
highway
1.2.88 1st 40000 24000 Construction 97380 50000
(-)16620 of new
highway
6.2.88 30000 Constructing 30000

office
building
8.2.88 2000 Constructing 2000

office
building
14.2.88 42000 Constructing 42000

office
building
18.2.88 30000 Constructing 30000

office
building
24.2.88 1600 Constructing 1600

a Bridge
28.2.88 II & Final (-) 40000 (-) 24000 Construction 102600 166600
of new
highway
By Balance 105600
30000 30000 45600 332200 332200
Details of
closing
balance
30000 30000 44000 Construction 104000

of office
building
1600 Construction 1600

of a bridge
105600
Form 43 P.W.A. 14
CONTRACTORS LEDGER
s
1 2 3 4D* 5E* 6G* 7 8H* 9F* 10A*
1000 "A" 1000

2000 - 800 "B" 2800
(-) 1000 "A" 4000 5000
(-) 2000 (-) 800 "B" 1200 4000
"A" 200
By balance 200
9200 9200
Note:- An amount of Rs.200 is at credit of the contractor

against work 'A'
Form 43 P.W.A. 14
CONTRACTORS LEDGER

s
1 2 3 4D* 5E* 6G* 7 8H* 9F* 10A*
3000 3000
1)
Constucting
of science
block of
government
college
7500 2. 7500
Constructing
a police
station
C.C.II 8400 3. 8400

Constructing
a police
station
(-) 7500 (-) 5400 4. 9100 25000

Constructing
a police
station
First & Final 5. Supply of 8000 8000

road signs
1500 6. Repair to 1500

grand traunk
road
Balance 4500
carry
forward
4500 37500 37500

Details of
closing
balance
3000 1. 3000
Constructing
a service
block
1500 2 Repair to 1500

grand traunk
road
4500 4500
Form 43 P.W.A. 14
CONTRACTORS LEDGER
Net transactions detailed by
Particulars of Bill or Vouchers Name of Gross Transactions Total
Suspense Heads
Other work and value of
Serial Number of Advance Secured Remarks
Date No. Transac particular of Debits Credits work of
bill payment Advance transactions Supplles
tions
1 2 3 4D* 5E* 6G* 7 8H* 9F* 10A* 11
February
1993
18000 18000
1.2.93 C.C.1st Running 5000 45000 (-) 5200 Work 'R' 96800 52000 52000
2.2.93 90000 Work 'S' 90000
3.2.93 (-) 5000 -do- 5000
8.2.93 (-) Work 'R' 21000
21000
15.2.93 C.C.1st Running 12000 Work 'T' 12000
18.2.93 (-) -do- (-) 10000
10000
20.2.93 2nd & Final (-) 5000 (-) 45000 (+) 5200 Work 'R' 42200 108000 160000
(-)
21000
-do- (-) 8000 Constg. (-) 8000
Police
Station
Balance 107000
Carried
forward
12000 90000 5000 Total:- 267000 267000

Details of
Balance
90000 5000 Work 'S' 95000
12000 Work 'T' 12000
Form 43 P.W.A. 14
CONTRACTORS LEDGER
Name of Contractor:- Musharraf Rasool
Net transactions detailed by

Particulars of Bill or Vouchers Name of Gross Transactions Total
Suspense Heads
Other work and value of
Serial Number of Advance Secured Remarks
Date No. Transac particular of Debits Credits work of
bill payment Advance transactions Supplles
tions
1 2 3 4D* 5E* 6G* 7 8H* 9F* 10A* 11
15000 20000 Work 'A' 35000

16000 Work 'B' 16000
(-) 15000 (-) Work 'A' 30000 65000
20000
(-) 16000 Work 'B' 38000 54000
(+) 5000
(-) 5000 Work 'D' 5000 5000

By Balance - -
124000 124000

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Page 1

Required Write against each statement whether it is correct to incorrect.

1 Administrative approval is the formal acceptance of the administrative

1 The divisional officer is the primary disbursing officer of the Division.

Objective Enable trainees to classify the civil works expenditure.

Required Fill in the blanks.

1 Charges adjustable finally in the accounts of a divisional office booked

3 Receipts as well as payments on behalf of other division departments

10 Expenditure can be incurred only against a grant ________ legislature

3 The divisional accountant is the __________ (auditor of a Public Work

6 The divisional accountant is responsible for checking the computed

8 The divisional accountant is responsible to scrutinize the accounts of

9 The divisional accountant inspects periodically, accounts records of

10 The divisional accountant is responsible to report __________ to time

1 Payment to suppliers and contractors is made by drawing cheques on

7 Payments to contractors, even if so desired by them into the cash chest

1 An account of cash transaction should be maintained in the cash book

6 Temporary advance and imprest, when given to any officer, are

Objective Enable trainees to post the transactions in the cash book

Required Post the following transactions with classification in a cash book of a

10.03.1991 Contractor received his cheque lying in the

i) expenditure as per muster roll 2,450.00

20.03.1991 Cheque No.05398 dated 31.12.1990 renewed.

Objective Enable trainees to post the transactions in the cash book

Objective Enable trainees to post the transactions in the cash book

5.9.1989 Received account of temporary advance

i) Paid muster roll paid. (repair of

Objective Enable trainees to post the transactions in the cash book

i) total amount of the passed bill. 50,000.00

3.6.1991 Cheque No.01233 drawn for self to replensih

ii) cost of old dismentled material to

24.02.1993 Received treasury challan from a sub

2 Payment to daily labourers is made through ________ (works register,

5 The daily attendance and absence of labourers should be recorded in

6 ________ wages of labourers are recorded in Part-II of the muster roll,

7 Part-III of the muster roll is meant for the ___________ of work.

8 All persons engaged departmentally for the execution of works are

9 Muster roll should never be prepared in _________ (duplicate,

2 Contractor bill form ____________ is used when advance payment for

3 Contractor's bill form ___________ is used when secured advance is

9 When secured advance is allowed to a contractor, he should

Required Answerr by ticking the word 'True' or 'False'

1 Advances to contractors are as a rule prohibited.

Sr.No Items of Work Unit Rate Qty.upto Qty.Paid

2 Cement concrete. %Cft 585 20,,000 8,00,00

3 Pucca brick work in %Cft 760 - 40,00,00

4 Cement plaster 1/2" %Cft 82 8,000 -

5 Plain wood work. %Cft 100 3,000 -

v) Deduct security deposit and income tax @ 10% and 3% respectively.

Sr.No Items of Work Unit Rate Qty.upto Qty.per last

2 Providing and laying % Cft 320 1,25,000 -

3 Road edging. Per Sft 1.5 12,000 12,000

4 Providing surface % Sft 65 25,000 -

- Recover Rs.10,000 and Rs.11,000 from the contractor for thematerial

Sr.No Items of Work Unit Rate Qty.upto Qty.

1 Excavation in ‰ Cft 163.35 1,35,000 90,000

3 Cement concrete brick % Cft 858.50 15,000 15,000

4 Pacca brick work in % Cft 775.60 20,000 5,000

- Secured advance on 1,50,000 bricks brought on site by the contractor

- Advance payment of Rs.15,000.00 was made against item No.3 above

- Deduct Rs.10,000.00 on account of bad work.

- Deduct security deposit @ 10% and income tax @ 3.

Objective Enable trainees to prepare the contractors bill.