E1-E2 Technical (Civil) Vol.

-2

Rev date: 01-04-11

E1-E2:TECHNICAL CIVIL VOL-2

CHAPTER-9
ACCOUNTS & FILLING OF VARIOUS
FORMS

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E1-E2 Technical (Civil) Vol.-2

Rev date: 01-04-11

Accounts & Filling of Various Forms

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 :5. Govt. Securities, Postage stamps, Cheques /D.D not payable / in favour of
disbursing officer, Service Book.
6. Un disbursed payments of staff are not to be entered in cash book, It is to
be posted in un disbursed wages.
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.
Muster Roll (CPWA-21):It is a list/ attendance of labours on daily wages (Rate already sanctioned) for
getting work done Departmentally.
Measurement 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.
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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E1-E2 Technical (Civil) Vol.-2

Rev date: 01-04-11

Contractors Bills for work done:1. CPWA-24 for 1st & final bill. It is 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.
2. CPWA-26 for all running & final bill. This form is 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.
3. CPWA-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. The 75% of the market rate assessed
by Engineer-in-charge or 75% of the material element cost in quoted
rate of completed item whichever is less is paid to agency as secured
advance & is to be recovered immediately on consumption of the
material and recovery should not be postponed until whole of the work
is completed.
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 than 1 lakh.75% of net
amount of bill is paid on hand receipt (CPWA-28)
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 within two months
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.

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E1-E2 Technical (Civil) Vol.-2

Rev date: 01-04-11

3. For demolition work @5% of the Estimated value.

4. 50% EMD shall be forfeited if tenderer withdraw his tender /makes
any modification before validity period of acceptance of tender
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 whichever is later.
In the above case the original agency shall not be eligible to quote the tender
on 2nd call.
If EMD more than 5 Lakh than it can be accepted partly up to 50% as B.G.
but it should be not less than 5 Lakh or 25 lakh whichever is less.

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E1-E2 Technical (Civil) Vol.-2

Rev date: 01-04-11

IMPORTANT CPWA FORMS

Sl. No.
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Name of Form
Cash Book
Imprest/ Temporary advance
Receipt
Cash memo
Cash Balance Report
Indent
Bin Cards
G.R.S.
Priced Store Ledger
Muster Roll
Register of Unpaid Wages
Casual Labour Roll
Measurement Book
Standard Measurement Book
First and Final Bill
Running Account Bill
Secured advance
For Lumpsum Contract
i) Intermediate Payment
ii) Final Bill
Hand Receipt
For wages of Works Charge Establishment
Daily Labour Report
Indenture of Secured Advance
Petty Work Requisition and Accounts
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
Transfer Entry Book
Register of Divisional Accountants
Objection
Schedule of Deposits
Account of Interest Bearing Deposits

For Internal Circulation Only

Form No.
1
2
3
3-A
5
7
8
8- A
12
21
21-A
22
23
23-A
24
26
26-A
27-A
27-B
28
29
30
31
32
33
34
40
41
43
51
53
54
60
78, 79
86

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E1-E2 Technical (Civil) Vol.-2

Rev date: 01-04-11

Questions:1. What are the relevant entries required to be made in

Cash book?
2. What is Muster Roll and where is it used?
3. Write a short note on Imprest?
4. Explain the Measurement Book? What are differences
between MB & SMB?
5. Explain the purpose of Standard Measurement Book?
6 . W h a t i s a d v a n c e p a ym e n t a n d u n d e r w h a t c i r c u m s t a n c e s
a d v a n c e p a ym e n t s a r e m a d e ?
7. Explain the Contractors bill forms and where each of
them is used?
8 . W r i t e a s h o r t n o t e o n a d v a n c e p a ym e n t ?
9. Write powers of CE, SE & EE for of acceptance of
tenders?
10. Explain Earnest money deposit provisions in contract
agreement form BSNL W-8?

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