E1-E2

Civil Technical
Accounts & Filling Of Various
Forms

For internal circulation of BSNL only

WELCOME
This is a presentation for the E1-E2 Civil
Technical Module for the Topic: Accounts &
Filling of Various Forms.
Eligibility: Those who have got the Upgradation
to from E1 to E2.
This presentation is last updated on 15-3-2011.
You can also visit the Digital library of BSNL to
see this topic.

For internal circulation of BSNL only

AGENDA
CASH BOOK AND IMPREST
MUSTER ROLL
MEASURMENTS BOOK
STANDARD MEASUREMENTS BOOK
CONTRACTORS BILLS FOR WORK DONE

ADVANCE PAYMENT
EARNEST MONEY DEPOSIT
VALIDITY PERIOD OF ACCEPTANCE OF TENDER

VARIOUS FORMS
For internal circulation of BSNL only

CASH BOOK AND IMPREST

CASH BOOK (CPWA-1)
1. All transactions of payments and receipts in cash
are posted in a book is called Cash Book & is
maintained in form CPWA-1.
2. Maintained by each drawing & disbursing officer
3. Currency in form of Notes, coins, Revenue stamps,
Cheques /D.D payable on demands, Deposit at
call receipt i.e. F.D are posted in cash book.
4. The entry of the following transactions are not
done in cash book
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CASH BOOK AND IMPREST

5. Govt. Securities, Postage stamps, Cheques /D.D not
payable / in favour of disbursing officer, Service
Book.
6. Undisbursed payments of staff are not to be entered
in cash book ,It is to be posted in un disbursed
wages.

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CASH BOOK AND IMPREST

IMPREST (CPWA-2) :1. It is an out sanding advance of a fixed sum granted
to an individual for payments of petty /contingent
works for discharging the duties of emergent nature.

2. TEMPORARY ADVANCE (CPWA-2) :- It is an

advance to an particular officer for payment on
voucher which has already been passed for
payment / Sanctioned work.

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MUSTER ROLL
MUSTER ROLL (CPWA-21):It is a list/ attendance of labours on daily wages
(Rate already sanctioned) for getting work done
Departmentally.

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MEASUREMENTS BOOK
MEASURMENTS BOOK (CPWA-23):1. It is an initial and permanent record in PWA
system. It is the basis of all the accounts of
quantities (& quality ) for work done.
2. By Departmentally
3. By Contract
4. Or for material received on supply.
5. All MBs are numbered serially in Dn. Office in
form No. 92.

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STANDARD MEASUREMENTS BOOK

S.M.B. (Standard Measurements Book)
CPWA-23A
It is used for preparing the estimates & bills of
periodical maintenance works. No necessity of
recording the detailed measurements in the bill
for payments if it is corrected up to date on year
to year basis dully test checked 100% by The
S.D.E & 50% by The E.E.

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CONTRACTORS BILLS FOR WORK DONE

Contractors Bills for work done:1. CPWA-24 for 1st & final bill
It should be used for making payments both to
contractors for work and to suppliers, when a single
payment is made for a job or contract on its
completion.

For internal circulation of BSNL only

CONTRACTORS BILLS FOR WORK DONE

2. CPWA-26 for all running & final bill
This form should be used for all running and final
payments to contractors and suppliers (other than
those relating to lump sum contracts for which
Forms CPWA 27A and 27B are prescribed),
including cases where advance payments are
proposed to be made or are already outstanding in
respect of the same work against the contractor.

For internal circulation of BSNL only

CONTRACTORS BILLS FOR WORK DONE

In case where secured advances are to be made or
already outstanding in respect of the same work
against the contractor, Account of Secured Advances
Form CPWA 26A should be attached to the bill.

3. Secured advances Form CPWA-26A

CPWD-26A for Secured Advance to Agency for
material brought at site which is required for finished
item of work in the contract. It is an advance on security
(Indemnity Bond signed by agency for each new item)
on non perishable materials.
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CONTRACTORS BILLS FOR WORK DONE

1. Secured Advances on the security of materials
brought to site may be made to the contractors for
items which are to be used on work.
2. The 75% of the market rate with corresponding to
quoted rate of completed item which ever is less is
paid to Agency as advance & is to be recovered
immediately on consumption of the material if not
used

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CONTRACTORS BILLS FOR WORK DONE

Payment of such advances should be made only on the
certificate of an officer not below the rank of SubDivisional Officer that:
(i) The quantities of materials for which the advances
are made have actually been brought to site.
(ii) Full quantities of the materials, for which advance is
to be made, are required by the contractor for use on
items of work for which rates for finished work have
been agreed upon.
(iii) The quality of materials is as per the specifications.
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ADVANCE PAYMENT
ADVANCE PAYMENT:If payment of R.A. is delayed due to any reason
then financial aid to contractor is made as advance
payment, These are : Advance payment against on account bill :The bill is received but not passed the reasons for
delay is to be recorded. Prior approval of S.E. Is
required if bill is more then 1 lakh..75% of net
amount of bill is paid on hand receipt (CPWA-28)

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ADVANCE PAYMENT
ADVANCE PAYMENT (against work done but not
measured)
1. No such payment is allowed until it is not approved
by the S.E.
2. Certificate of not below the rank of SDE for Quantity,
quality & payment of actual work since previous
done is required.
3. Payment is made on Running Account bill form No.
26.
4. The advance should be adjusted with in two months
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EARNEST MONEY DEPOSIT

EARNEST MONEY DEPOSIT:1. To ensure that tenderer does not back out
before acceptance of the tender or refuse to
execute the work after award, EMD is
deposited
2. Flat rate @2% of the Estimated value for the
work up to 10 crores, beyond this @1% for
the balance estimated value.
3. For demolition work @5% of the Estimated
value.

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EARNEST MONEY DEPOSIT

5. 50% EMD shall be forfeited if tenderer withdraw
his tender /makes any modification before
validity period of acceptance of tender.

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VALIDITY PERIOD
Validity period of acceptance of tender:1. 90 days for tender of C.E/PCE
2. 60 days for tender of S.E
3. 30 days for tender of E.E
4. 100% EMD shall be forfeited if Agency do
not start the work as stipulated in tender/site
of work is not handed over which ever is
later.

For internal circulation of BSNL only

VARIOUS FORMS
Sl. No.

Name of Form
Cash Book
Imprest/ Temporary advance
Receipt
Cash memo
Cash Balance Report
Indent
Bin Cards
G.R.S.
Priced Store Ledger
For internal circulation of BSNL only

Form No.
1
2
3
3-A
5
7
8
8- A
12

VARIOUS FORMS
Muster Roll

21

Register of Unpaid Wages

21-A

Casual Labour Roll

22

Measurement Book

23

Standard Measurement Book

23-A

First and Final Bill

24

Running Account Bill

26

Secured advance
For internal circulation of BSNL only

26-A

VARIOUS FORMS
For Lumpsum Contract
i) Intermediate Payment
ii) Final Bill

27-A
27-B

Hand Receipt

28

For wages of Works Charge

Establishment
Daily Labour Report
Indenture of Secured
Advance
Petty Work Requisition and
Accounts

29

For internal circulation of BSNL only

30
31
32

VARIOUS FORMS
Work abstract
i) For Major Estimate
ii) For Minor Estimate
Register of Works
i) For Major Estimate
ii) For Minor Estimate
Contractors Ledgers
Schedule of Monthly statement with
Treasuries
Transfer Entry Order
For internal circulation of BSNL only

33
34
40
41
43
51
53

VARIOUS FORMS
Transfer Entry Book

54

Register of Divisional
Accountants Objection

60

Schedule of Deposits
Account of Interest Bearing
Deposits

For internal circulation of BSNL only

78, 79
86

For internal circulation of BSNL only