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Lafa Syllabus

This document outlines the syllabus for a competitive examination for the post of Chargeman Gr.II (Non-Technical). It covers two main subject areas: Labour Accounting and Factory Accounting. Labour Accounting topics include classification of labour, calculating wages and various wage elements, maintaining muster rolls and payment records. Factory Accounting topics include production planning, standard cost estimating, work order numbering systems, production ledger and cost card maintenance, accounting for overhead costs, and annual accounting procedures. References provided include manuals on cost accounting for ordnance and equipment factories.

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hema iyer
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915 views

Lafa Syllabus

This document outlines the syllabus for a competitive examination for the post of Chargeman Gr.II (Non-Technical). It covers two main subject areas: Labour Accounting and Factory Accounting. Labour Accounting topics include classification of labour, calculating wages and various wage elements, maintaining muster rolls and payment records. Factory Accounting topics include production planning, standard cost estimating, work order numbering systems, production ledger and cost card maintenance, accounting for overhead costs, and annual accounting procedures. References provided include manuals on cost accounting for ordnance and equipment factories.

Uploaded by

hema iyer
Copyright
© © All Rights Reserved
Available Formats
Download as DOC, PDF, TXT or read online on Scribd
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LIMITED DEPARTMENTAL COMPETITIVE EXAMINATION

FOR THE POST OF CHARGEMAN Gr.II (NON-TECHNICAL)


SYLLABUS FOR
LABOUR ACCOUNTING AND FACTORY ACCOUNTING
(Subject Code No. 8.00 / 331)
------------------------------------------------------------------------------------------------------8.01 LABOUR ACCOUNTING
8.01.01 Classification of Labour, Working Hours, Daily Mustering, Checking of
Attendance and Maintenance of Records.
8.01.02 Calculation of Wages, Various elements of Wages, Piece Work Earnings, Idle
Time, Leave Pay, Overtime, Overtime Bonus, Night Shift Bonus,
Night Duty Allowance, Saturday Bonus, DA, CCA, HRA, IR,
Incentive Bonus, Injury Pay, Guarantee Pay.
8.01.03 Completion of Muster Rolls, Payment to IEs, Belated and Advance Payments,
Absentee Payments.
8.01.04 Day Work Card, Piece Work Card, Agreement form of Labour.
8.01.05 Financial and Cost Accounting of Labour Charges.
8.01.06 Payment of Workmen under Workmen Compensation Act.
Referencesc:
1. Manual of Cost Accounting in the Ordnance & Ordnance Equipment Factories
--------------------------------------------------------------------------------------------8.02 FACTORY ACCOUNTING
8.02.01 Production Planning : Extracts, Central Demand, Inter Factory Demands,
Supplementary Work Order Demands, Civil Trade.
8.02.02 Standard Estimate : Labour and Material Estimate, Spot Estimate, NonRecurring Rate and Non-Recurring Revisions of the Materials, Pricing
of Estimates.
8.02.03 Numbering of Work Orders : Syllabus of Work Order Pt. I & II, Sinificance
of Different Digits of the Work Order Numbers.
8.02.04 Progressing of Warrant, Issue of Warrant, Warrant life, Production Ledger
Card and Cost Card, Drawl of Material / Labour booking against
Warrants, Closure of Warrant and Cast Card, Variance Analysis, Semi
Statements, Work-in-Progress.
8.02.05 Except System of Accounting for components, Accounting for Tools, Process
Costing, Foundry Costing, Timber Costing.
8.02.06 Accounting for Overhead Expenditure : Fixed and Variable Overheads,
Shop Budget Committees, Departmentalisation of Overhead Expenses,
Step Ladder allocation of Service and Mixed Section Expenditure,
Fixing of Predetermined Percentage of VOH & FOH, Under/ Over
Absorption of VOH & FOH, Accounting of R & D Expenditure.
8.02.07 Annual Account Pt. I & II , Quasi Commercial Accounting, Price List, Profit/
Loss on issue of stores, Productivity Linked Bonus, Single Point
Performance Index.
Reference :
1. Manual of Cost Accounting in the Ordnance & Ordnance Equipment Factories.
2. Syllabus of Work Orders Pt. I as amended from time to time.

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