Assignment Contractor Ledger Practice
Assignment Contractor Ledger Practice
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.
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.
Classification of Transactions
Problem 2-2
Title Principles to be followed in the classification of civil expenditure.
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).
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'
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.
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).
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.
Problem 4-4
Title Posting in a cash cook of Public Works Division.
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
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 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
15.12.1991 Received on account of sale proceeds of old
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
Title Posting in a cash cook of Public Works Division.
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.
Page 5
Problem 4-7
Title Posting in a cash cook of Public Works Division.
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).
Problem 4-8
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 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
Page 6
Problem 4-9
Title Posting in a cash cook of Public Works Division.
Objective Enable trainees to post the transactions in the cash book
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
Page 7
Chapter-5
Page 8
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).
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)
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)
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).
Problem 5-4
Title Advance to contractors.
Objective Enable trainees to know the advances permitted to the contractors.
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:
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.
Problem 5-6
Title Preparation of contractors bill
Objective Enable trainees to prepare the contractors bill.
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:
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.
Problem 5-7
Title Preparation of contractors bill
Objective Enable trainees to prepare the contractors bill.
Required Prepare the 2nd running bill of contractor Mr.Din Muhammad from
the datea given below:
Problem 5-8
Title Preparation of contractors bill
Page 11
Required Prepare the 3rd running bill of Mr.Amjad for the work of construction
of Government Girls Degree College at Samanabad, Lahore.
Problem 5-9
Title Preparation of contractors bill
Objective Enable trainees to prepare the contractors bill.
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.
- Add 65% premium on item No.1 and 2 and 75% on all other items.
- 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
Title Preparation of contractors bill
Objective Enable trainees to prepare the contractors bill.
Required Prepare the 2nd running bill of contractor "Noor Elahi" for the work
construction of Lahore Sheikhupura road "from the data given below:-
- 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.
Problem 5-11
Title Preparation of contractors bill
Objective Enable trainees to prepare the contractors bill.
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.
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.
Problem 6-2
Title Transfer entries (rectification of errors in accounts).
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
Title Transfer entries (rectification of errors in accounts).
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.
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.
___________
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.
Objective Enable trainees to post the transactions in the 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%.
Problem 7-3
Title Contractor's ledger.
Objective Enable trainees to post the transactions in the contractor's ledger.
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
Title Contractor's ledger.
Objective Enable trainees to post the transactions in the contractor's ledger.
Required Prepare and balance the contractor's ledger of contractor Mr.Munawar
Rasual from the following data:
Problem 7-5
Title Contractor's ledger.
Objective Enable trainees to post the transactions in the contractor's ledger.
Required Post the following transactions in the contractors ledger of contractor
'A' for the month of February, 1993 and close it.
Problem 7-6
Title Contractor's ledger.
Objective Enable trainees to post the transactions in the contractor's ledger.
Required Post the following transactions in a contractors ledger of
Mr.Musharrad Rasul for the month of November, 1993 and clost it.
Chapter-8
Works Abstract
Classification of Transactions
Problem 8-1
Title Works abstract.
Required Fill in the blanks by appropriate words given against each statement.
Problem 8-2
Title Works abstract.
Required Prepare the works abstract from the following particulars for January
1992.
Page 19
Problem 8-3
Title Works abstract.
- 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.
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.
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
RECEIPT SIDE PAYMENT SIDE
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
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
1.7.1987 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.
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
FORM 1
Solution no. 4-5
(REFERRED TO IN PARAGRAPHS 76 TO 82)
Division Cash Book of Divisional Officer for the Month of September 1989
RECEIPT SIDE PAYMENT SIDE
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
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
1.9.1989 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
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
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
1 Cash
2700.
2 Imprest with Assistant
Engineer
1500 4200
FORM 1
4-6
(REFERRED TO IN PARAGRAPHS 76 TO 82)
Division Cash Book of Divisional Officer for the Month of April 1991
RECEIPT SIDE PAYMENT SIDE
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
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
1.4.1991 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
FORM 1
solution no. 4-7
(REFERRED TO IN PARAGRAPHS 76 TO 82)
Division Cash Book of Divisional Officer for the Month of September 1993.
RECEIPT SIDE PAYMENT SIDE
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
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
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.
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
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
1,006,770.75
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
FORM 26
RUNNING ACCOUNT BILL B.
(Referred in paragraphs 212, 215 and 217
Name of Contractor : Mr.Din Muhammad
20000 20000 8. Wood Per Sft 38.70 500 Sft 19,350.00 19,350.00
work
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
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
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'
IV Memorandu of Payments
Cost of material
(B) By recovery of amounts creditable to other
116,528.00 works or headsDeposit
1. Security of accounts 53,442.00
22,129.00 2. Income Tax 14,653.00
FORM 26
RUNNING ACCOUNT BILL B.
(Referred in paragraphs 212, 215 and 217
Name of Contractor : Mr.Amjad
Name of Work: Constructing a government Degree College at Sammanabad, Lahore
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 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'
Figure 'D' in words Rupees one thousand only Figures 'F' in words Rupees six lacs thirty eight
thousand one hundred 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
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'
IV Memorandu of Payments
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
RUNNING ACCOUNT BILL B.
(Referred in paragraphs 212, 215 and 217
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.
676,228.57 512,007.00
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
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
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
15000
15000 Total 5(b) - 8 (a) = G Cost of material 15,000.00 911,325.95
(B) By recovery of amounts creditable to other
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
CONTRACTORS LEDGER
By Balance 105600
30000 30000 45600 332200 332200
Details of
closing
balance
105600
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*
CONTRACTORS LEDGER
3000 3000
1)
Constucting
of science
block of
government
college
7500 2. 7500
Constructing
a police
station
Balance 4500
carry
forward
3000 1. 3000
Constructing
a service
block
4500 4500
Form 43 P.W.A. 14
CONTRACTORS LEDGER
Name of Contractor ____________
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
Form 43 P.W.A. 14
CONTRACTORS LEDGER
Name of Contractor:- Musharraf Rasool