UNIT 4: ACCOUNTS | लेखा पद्धति

 

🔹 4.1 Various Account Forms and Their Uses | विभिन्न लेखा फॉर्म और उनका उपयोग

Form (English)	हिन्दी नाम	Uses / उपयोगिता
4.1.1 Measurement Book	मापन पुस्तक	Site record of field measurements; basis for bills
4.1.2 E‑Measurement Book (E‑MB)	ई-मापन पुस्तक	Digital version stored online; minimizes errors
4.1.3 Nominal Muster Roll (NMR)	नाममात्र उपस्थिति पुस्तिका	Attendance record, daily labour & wage verification
4.1.4 Imprest Cash	अल्पराशि नकद	Retained by site engineer for minor expenses
4.1.5 Indent	सामान माँग पत्र	Used to requisition materials from stores
4.1.6 Invoice / Bill	चालान / बिल	Supplier’s claim for payment of supplied goods/services
4.1.7 Vouchers	वाउचर	Proof of transactions (payment/receipt/transfer)
4.1.8 Hand Receipt Cash Book	हस्त-रसीद नकद पुस्तक	Records petty receipts & payments, smaller cash transactions
4.1.9 Temporary Advance	अस्थायी अग्रिम	Advance given to meet immediate expenditure requirements
4.1.10 Heads of Accounts	लेखा शीर्ष श्रेणियाँ	Classification of government budget expenditure codes

📝 4.1.1 Measurement Book / मापन पुस्तक

• English: Laborer fills quantities measured on-site, recorded day by day against items.

• Hindi: साइट पर मापे गए कार्य दैनिक दर्ज होते हैं, जो बिल में आधार बनते हैं।

• Example: 2 m³ earthwork cleared on Day‑1 by labourer Mr. X, signed against entry.

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📲 4.1.2 E‑Measurement Book

• Digital field entry replaces paper MB, uploaded to central govt. systems.

• Benefits: Real-time access, minimized corrections, improves audit.

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👥 4.1.3 Nominal Muster Roll

• Records labourers’ attendance, name, wage rate, assigned work.

• Signed daily; converted to genuine muster roll to raise labour bill.

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💵 4.1.4 Imprest Cash

• Small fixed sum (e.g., ₹5,000) carried at site for emergencies—transport, stationery, etc.

• Reimbursed when imprest falls below threshold; proper receipts needed.

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📦 4.1.5 Indent

• Written request form for materials from central stores or suppliers.

• Includes item description, quantity, authorized signature.

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💼 4.1.6 Invoice / Bill

• Supplier issues invoice: Purchase quality, rate, total; used for payment processing.

• Contractor’s bills follow submitted MB quantities, less previously paid amounts.

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🧾 4.1.7 Vouchers

• Various types: Payment voucher, receipt voucher, journal voucher—essential for treasury.

• Includes: voucher number, date, amount, purpose, supporting docs, signatories.

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📘 4.1.8 Hand Receipt Cash Book

• Cashier at site uses for recording small disbursements.

• Updates the main cash book periodically with totals.

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👛 4.1.9 Temporary Advance

• Example: ₹1,00,000 advance given for urgent site mobilization.

• Adjusted against subsequent bills.

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🗂 4.1.10 Heads of Accounts

• Government budget classification codes (e.g., Capital: Buildings, Revenue: Maintenance).

• Enables discipline in expense allocation and official reporting.

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💡 4.2 Modes of Contractor Payment & Necessity | भुगतान विधियाँ

Civil projects require varied payment mechanisms to manage liquidity and quality—these include:

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🔹 4.2.1 Interim Payment / Running Account Bill

• English: Periodic partial payments based on completed quantities (e.g., monthly).

• Hindi: पूर्ण किए गए कार्य량 के आधार पर मासिक आंशिक भुगतान।

• Example: If ₹5 lakh work done in April, RA bill of ₹4.5 lakh raised (10% retention applied).

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🔹 Advance Payment / Secured Advance

• Advance to contractor for procurement, based on security (bank guarantee or mortgage).

• Returned/deducted gradually from running account payments.

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🔹 Mobilization Advance

• Lump-sum up to 10–20% to enable project startup (machinery, site setup).

• Repaid via percentage of progress payments over time.

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🔹 Petty Advance

• Small cash grant (e.g., ₹10,000) for day-to-day petty site expenses.

• Settled via receipts/bills once threshold exceeded.

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🔹 Final Bill

• Submitted after project completion; includes all work, variations, paid advances.

• Releases retention and balance if everything is in order.

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🔹 Retention Money

• Portion of each bill (typically 5–10%) withheld to ensure defect rectification.

• Released post defect liability period (e.g., 12 months).

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🔹 E‑Payment

• Electronic fund transfers (NEFT/RTGS) via bank, more secure than cheques.

• Contractors furnish bank details; payments reach faster.

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🧩 Workflow Diagram: Contractor Payment

Work Starts
   ↓
Mobilization Advance (10%)
   ↓
Running Account Bills (monthly) – retention deducted
   ↓
Interim/Secured Advance (if needed)
   ↓
Work Completed
   ↓
Final Bill Raised → Retention Returned → Bonus Paid
   ↓
Defect Liability Period Ends
   ↓
Remaining Retention / Security Deposit Released

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❓ Sample Question-Answers

Q1. Why is retention money held by the client?
Ans: To ensure contractor corrects defects during defect liability period. Returned after defect-free handover.

Hindi: डिफेक्ट दोषों की मरम्मत सुनिश्चित करने के लिए रखें, बाद में लौटाया जाता है।

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Q2. Differentiate between mobilization advance and secured advance.

	Mobilisation Advance	Secured Advance
Purpose	Set up site and machinery	Purchase of materials
Security	Bank guarantee or lien	Mortgage or lien
Repayment	From each running bill	Within fixed timeline / with interest

Q3. What is imprest cash and why is it used?
Ans: A fixed small cash fund for immediate/petty site expenses (e.g., ₹5,000). Ensures work continues without delays.

Hindi: तात्कालिक छोटी खर्चों के लिए नकद; बिना देरी कार्य चलता रहे।

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Q4. Explain E‑Measurement Book (E‑MB).
Ans: A digital field measurement record, uploaded to govt portals, improving accuracy and traceability.

Hindi: ऑनलाइन मापन पुस्तक, सटीक एवं सुरक्षित।

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🧠 Memory Mnemonic: “MIMI VIRAH”

• Measurement Book

• Imprest Cash

• Muster Roll (NMR)

• Invoice/Bill

• Vouchers

• Indent

• Retention Money

• Advances (Mobilization/Secured/Petty)

• Heads of Accounts