The document discusses various account forms and procedures used in Public Works Department (PWD) projects. It describes forms like the measurement book (Form 23), nominal muster roll (Form 21), imprest cash account (Form 2), indent (Form 7), invoice, bills (Forms 24-27), vouchers, and cash book (Form 1). It also discusses payment procedures like interim payments, advance payments, secured advances, on account payments, first and final payments, retention money, and reduced rate payments. The purpose of these various forms and procedures is to accurately track costs, make payments to contractors, and ensure work is completed according to specifications.
1. Unit No. 4: Accounts in P.W.D.
• Accounts in PWD is a method of book keeping from which the cost of
various services can be accurately known.
2. Various Account Forms and their Uses
• Measurement Book (Form No. 23)
• Nominal muster roll (Form No. 21)
• Imprest cash account (Form No. 2)
• Indent (Form No. 7)
• Invoice
• Bills (Form No. 24 to 27)
• Vouchers
• Cash book (Form No. 1)
• Temporary Advance Form
3. Measurement Book (Form No. 23)
• M. B. is a special type of book in which all the actual measurements
taken on site are noted.
• Based on this measurements payments are given to contractor.
Description of items Actual Measurements Content of area
No. L B H
4. Nominal muster roll (Form No. 21)
• The muster roll which is maintained to keep the record of works being done by a
labour employed on daily basis is called Nominal Muster Roll.
• It contains mainly two parts
• Part I contains detail like name of worker, designation, date of attendance, rate of
wages, signature of attendance taking person and payment issuing officer.
• While part II contains details of quantity of work done by labour and progress of
work.
5. Imprest cash account (Form No. 2)
• An advance which is given to sub divisional officer and sub assistant
engineer so as to make day to day petty payments is called as an
Imprest cash.
• Imprest cash account:
Month and
date
Voucher no. transaction Amount of each
payment
total Head of
account
6. Indent (Form No. 7)
• Material from the stock are issued on demand in a proper form no. 7
is termed as Indent.
8. Bills (Form No. 24 to 27)
• A detailed account of claim for work done or supply made is called as
bill.
• It consists of quantities, rates, amount due.
• Various stadard forms of bills:
• First and final bill-Form 24
• White running account bill A- Form 25
• White running account bill B- Form 26
• Final Bill B-Yellow- Form 26
• White running account bill C- Form 27
• Final Bill C-Yellow- Form 27
• Running account bill D- Form 27A
• Final Bill- Form 27B
9. Vouchers
• A legal receipt prepared for the purpose of proof against payment
made is called as vouchers.
10. Cash book (Form No. 1)
• The form in which all cash transactions taking place day to day are
strictly entered in order of occurrence is called as cash book.
11. Temporary Advance Form
• The amount which is advanced by disbursing officer to a sub-ordinate
officer so as to make the specific payment is called as temporary
advance.
• Max amount upto Rs. 2500
12. Comparative Statement
• The difference between the estimated cost of work and actual cost of
each item of work.
13. Mode of Payment to the contractor
• Interim Payment
• Advance Payment
• Secured Advance
• On account Payment
• First and Final Payment
• Retention Money
• Reduced Rate Payment
• Petty Advance
• Mobilization Advance
14. Interim Payment
• A partial payment given to the contractor monthly for works in progress or
supply in progress under the terms of contract is called as interim payment.
• In case of large projects, it becomes necessary to contractor to invest large
amount of fund but due insufficient funds work progress may affects,
Therefore it necessary to provide some funds for continuous progress of
work.
• PWD form no. 47 is used for making interim payment.
15. Advance Payment
• The payment made on running account to a contractor for work done
but not measured is called as advance payment.
• Advance payments are given to contractor only on the certification of
in charge assistant engineer.
16. Types of advances granted to the contractor:
• Secured advance
• Petty advance
• Mobilization advance
• On account payment
17. • Secured advance:
An advance made to the contractor on the basis of the security of
materials brought by the contractor to the site of work under
construction is called as secured advance. That amount should not
exceed 75% of the value of material brought by contractor.
• Petty advance: A small amount given to engineer in-charge for
emergency use. E.g. for purchasing material, safety equipments etc.
18. • Mobilization advance: It is the amount of money given to the
contractor for establishment purpose. E.g. Approach roads, Site
office, Water tank etc.
• On account payment: The payment made on running account to the
contractor for the work done by him and recorded in measurement
book (M.B) is called as ‘ on account payment’.
19. Final Payment
• The payment to be made within three months from the date of issue of certificate of final
completion is called as final payment.
• Points to be considered before making final payment:
• No damage and no defects to property.
• Check whether the work is completed as per the specification or not.
• Check whether the Site cleaning is done or not.
• Check whether the all the measurements entered are as per the contract and agreement.
• Rates of items are as the contract and agreement.
20. First and Final Payment
• A single payment made for a small job or small work on its
completion is called as ‘First and Final Payment’.
• This payments are given for works like: Sanitary block for school
building, compound wall construction, septic tank construction etc.
21. Retention Money
• Some amount to be hold from the security deposit of contractor by the
engineer-in-charge, when there is any claim for the payment arises out of
or under the contract against the contractor is called as ‘Retention Money’.
• Purpose of retention money:
• To meet the damage if any.
• For incomplete works.
• Work not done in prescribed date and time.
22. Reduced Rate Payment
• The payment which is given by engineer with reduced rates when
contractor does not completes work as per specifications, drawings
and as per given terms and conditions is called ‘Reduced Rate
Payment’.
23. Petty Advance
• A small amount given to engineer in-charge for emergency use. E.g.
for purchasing material, safety equipments etc.
• For small purchases required on site that advance is used.
24. Mobilization Advance
• It is an amount given to the contractor for establishment of approach
roads, site offices, godown for storage of building material, water
tank, electric connection etc.
