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Comment on :

¢ As certain building was to be constructed urgently, the Executive Engineer ordered
that detailed measurement may be dispensed with and the payment should be made at
the flat rate per upig of the Plinth arca,

(छा) A contractor deposits Government bonds with a face value of Rs. 25,000 against a
security of Rs. 26,000 demanded from him on the plea that the market ೪೫100 18
Rs. 26,000,

(ष) An Executive Engineer credited to Revenue, supervision charges on sale of stocks on
credit that is before the money was realized.

() Secured Advance was paid for bricks which were stated to be in kiln,
(णं) An Executive Engineer sanctions an imprest of Rs. 2,000 to his subordinate,
(vii) A Divisional Officer keeps the accounts of a work bpen for six months after completion

because the wages of certain labourers employed on the works have remained unpaid.

materials issued from stock to the contractor at current rate, (8 x 21 =20)

Post the following transactions in the works Abstract of a major work for the month of
January 2015 -

(8 The amount of Rs. 4,000 paid to daily lahour on muster roll and recoverable from
Contractor M.

ര Out of Rs. 14,000 for payment to work-charged establishment the sum of Rs, 12,000
was paid and Rs. 2,000 remained unpaid.

(९) A muster roll for Rs. 6,000 in which the sum of Rs. 5,600 was paid to labourers for earth
work and Rs. 400 remained tindisbursed.

(6) A sum of Rs. 40,000 was paid to contractor for work done and not measured,

(e) 80 bags of cement were issued to contractor M from stocks, the stock issue rate being
Rs. 350 per bag and the stipulated rate of being Rs. 370 per bag.

© Lime worth Rs. 60,000 was issued direct to the work for brickwork in lime, but the work
was erroneously debited to contractor N.

(இ Surplus bricks valuing Rs. 850 borne on material-site-account were sold for 15. 800.
(15)

3 109/2016