BILL PREPARATION

(TRADITIONAL METHOD)
P. B. G. Wickramasinghe, Tech RICS (UK), AAIQS, MIIE (SL), I. Eng., Fellow APQSE (SL),
Member IPM (SL), FIDT (SL)), ACIOB (UK), Registered Member IQS (SL)

The final stages leading up to the preparation of bills of quantities for building work by the traditional method is
given below.

WORKING UP
The term working up is applying to all the subsequent operations collectively and consists of the following
process.
(a).

Squaring the dimensions and entering the resultant lengths, areas and volumes in the third or squaring
column on the dimension paper.

(b).

Transferring the squared dimensions to the abstract where they are written in a recognised order, ready for
billing, under the appropriate work section headings, and are subsequently totalled and reduced to the
recognised units of billing, preparatory to transfer to the bill.

(c).

In the bills of quantities the various items of work which together make up the complete bill are listed under
the appropriate work section headings, with descriptions printed in full and quantities given in the
recognised units of measurement, as laid down in the SMM7. The bill also contains rate and price columns
for pricing by contractors when tendering for the project.

SQUARING DIMENSIONS
The term squaring dimensions refer to the calculation of the numbers, lengths, areas and volumes and their entry
in the third or squaring column on the dimensions paper. When there are timesing figures entered against the item
to be squared, it can be multiplied by one of the figures in the dimension column before proceeding with remainder
of the calculation or the total obtained by the multiplication of the figures in the dimension column is multiplied by
the timesing figure.
Another person to eliminate any possibility of errors occurring must check the squaring. All squared dimensions
and waste calculations should be ticked in coloured ink or pencil on checking and any alteration made in a similar
manner. Amended figures need a further check. Even calculating machines are used for squaring purposes a
check should still be made.

ABSTRACTING
TRANSFER OF DIMENSIONS
As each item in the dimension sheets, which were squared and ready for transfer to the abstract sheet, the
description of the appropriate dimension item should be crossed through with a vertical line on the dimension sheet
with short horizontal lines each end as the following example, so that there will be no doubt as to which has been
transferred.
2/ 10.25
0.60
1.00 6.15

Excavating trenches width

exceeding 300 mm and depth
n. e. 1.0 m, commencing from
existing ground level.

SUBDIVISIONS OF ABSTRACT
The abstract sheets are ruled with a series of vertical lines spaced about 25 mm apart and are usually A3 widths.
Each abstract sheet is headed with the project reference, sheet number, work section and the sub-section of the
work to which the abstracted dimensions refer. The bills and abstracts are subdivided into work sections in the
manner adopted in the standard method. Each work section is broken down into a number of sub-sections
generally adopting the subdivisions contained in the standard method.
1

(ABSTRACT SHEET)
PROJECT TITLE:
WORK SECTION:

PAGE NO.

WORK SUB-SECTION:

25 mm
Apart

GENERAL RULES OF ABSTRACTING

(a).

The entries in the abstract should be well spaced and it is necessary for the person doing the working up
to look through the dimension sheets before start abstracting, in order to determine how many abstract
sheets will be required.

(b).

The items will be entered in the abstract in the same order as they will appear in the bill, since the primary
functions of the abstract is to classify and group the various items preparatory to billing, and to reduce the
dimensions to the recognised units of measurement.

(c).

Descriptions are usually spread over two columns with the appropriate dimension(s) in the first column and
any deductions in the second column. The total quantity of each item is reduced to the recognised unit of
2
3
measurement such as m, m , m or tonne.

(d).

It is good practice to start each description in the abstract with the prefix C, S, L or Nr., denoting that the
item is cubic, square, linear or enumerated, and this procedure reduces the risk of errors arising with
regard to units of quantities.

(e).

The usual practice to adopt the order of items in the work section is the order of cubic, square, linear and
finally enumerated items, with labour items followed by labour and material items, smaller items followed
by larger items and cheaper items followed by more expensive items in the group, but may be necessary
to vary this to follow the sequence in SMM7

(f).

The column number of the each dimension sheet is entered after each dimension in the abstract for ease
of reference as indicated in the following examples.

(g).

When it is necessary to abstract a number of similar items but of varying sizes, the best procedure is to
group these items under a single heading with each sized entered in a separate column as shown below.

L/Pipes in trenches, UPVC, 400 type, with

solvent cement joints.
100 dia.

150 dia.

225 dia.
&

45.63 (4)
38.60 (5)
15.40 (5)
52.32 (6)

32.45 (3)
26.28 (3)

Nr/E.O. UPVC, pipe for

bend nominal size: 100

35.30 (3)
1 (4)
2 (5)
1 (6)

Nr/Ditto, nominal
size: 150
Nr/Ditto, nominal
1 (3)
size: 225
1 (3)
1 (3)

(h).

Deductions are entered in the second column under the main heading of the item under consideration as
shown in annexure. The dimensions have been crossed through to indicate that the deduction has been
made.

(i).

When measuring some items such as glass, the number of items involved should be stated in the billed
description. This is dealt as shown below.
S/Glazing with ordinary glass,
5 mm thickness, panes area
2
0.10 m , in 17 numbers
2

15 = 1.47 (48) (15 panes with a total area of 1.47 m )

2
2 = 0.08 (49) (2 panes with a total area of 0.08 m )
(j).

When enumerated items are to be written in the bill following the associated linear item, it is entered in the
abstract in the following manner.
L/Gutters, straight, 100X150
rectangular UPVC, with solvent
cement joints, fixed to fascia
board with PVC brackets at 400
mm centres, with brass screws.
85.20 (38)

Nr/ Extra over UPVC gutters

for outlets
4 (38)

Nr/ Extra over UPVC gutters

for end caps
2 (38)

(k).

On completing the entry of all items on the abstract, all entries will be checked, columns of figures cast
deductions made, totals reduced, all the latter work checked and the totals finally transferred to the bill.

BILLING
RULING OF BILLS OF QUANTITIES
The single bill paper, most widely used for building works, as prescribed by BS 3327 is given below. The widths of
columns vary slightly on the face and reverse sides of each bill sheet.
1

Nr of
Column
1
2
3
4
5
6
7

Width (mm)
face side
reverse side

Use of column
Item Nr.
Description
Quantity
Unit
Rate (Rs.)
Amount (Rs.)
do (Cts.)

19
100
24
14
18
21
14

14
100
24
14
18
21
19

REFERENCING OF ITEMS
It is necessary that items in a bill of quantities, which are to be priced by a contractor, shall be suitably referenced.
With bills of quantities for building works a common practice is to letter the items alphabetically on each page to
avoid the use of the large numbers, which arise if all the items are numbered consecutively throughout the bill.
Thus the third item on page 2 of bill number 3 of the bills of quantities can be referred to as item 3/2/C.(Bill no. 3,
Page no. 2, Item C).

ENTERING QUANTITIES IN THE BILL

When transferring quantities to the bill in metres they are to be billed to the nearest whole unit. Fraction of a unit,
which are less than one-half are disregarded and all other fractions (one-half and over) are taken as whole units.
Any quantity less than ten shall be given to the nearest first decimal. Where the unit of billing is the tonne,
quantities shall be billed to the nearest two places of decimals.

UNITS OF MEASUREMENT
The words used in describing work of one, two or three dimensions are linear, square and cubic respectively,
which are now little used. The following abbreviations are given in SMM7under General Rules 10.1 to be used in
2
3
the bills of quantities, i.e. metre(s): m; square metre(s): m ; cubic metre(s): m ; tonne(s): t; and enumerated item:
Nr.

GENERAL RULES OF BILLING

(a).

When each item is transferred to the bill it should cross through on the abstract to prevent any possibility of
errors occurring during the transfer stage.

(b).

The order of billed items should be same as in the abstract as far as possible, and they should be grouped
under suitable work section and sub-section headings. The work section headings will generally follow the
order and terminology adopted in the standard method.

(c).

Each item to be priced in the bill is indexed by letters and/or numbers in the first column. All words in the
billed description should be written in full without any abbreviations and this procedure should always be
followed to avoid any possible confusion arising.

(d).

Provision should be made for the total sum on each page of the bill relating to a given section of work to be
transferred to a collection at the end of the work section. The totals of each of the collections are
transferred to a summary at the end of the bill, the total of which constitutes the contract sum.

(e).

Billed descriptions should confirm to the requirements of the standard method, follow a logical sequence
and be concise and must not omit any matters which will be needed by the contractor if he is to be able
realistically to assess the price for each item.

(f).

The normal method of entering items which are written short with the description set back, and enabling
the contractor to price the enumerated items immediately after the linear item with which they are
associated is given below. Note the use of the word ditto when a similar item occurs to avoid unnecessary
repetition of descriptions.

(g).

On completion of the draft bill, must be very carefully checked against the abstract and the abstract
suitably marked in coloured ink or pencil as each item is dealt with. Particular care should be taken to
ensure that all the quantities, units and descriptions are correct, that proper provision has been made for
section and sub-section headings, transfer of totals to collections and summary and a satisfactory
sequence of items obtained.

(h).

Further checking arises in connection with the printers proof, which must be carried-out very carefully. It is
also good policy to calculate the approximate areas and volumes of major items of work to ensure that no
major errors have occurred.

BILL Nr. 3
SUBSTRUCTURE
EXCAVATION & EARTH WORK.

Site Preparation.
Excavating top soil for preservation average 150
mm deep.

28

Excavation
Excavating trenches, width exceeding 0.30 m
and maximum depth not exceeding 1.0 m.

11

Earthwork support.
Earthwork support maximum depth not
exceeding 1.0 m and distance between
opposing faces not exceeding 2.0 m.

33

Disposal
Disposal of excavated material off site.

6.2

Disposal of excavated top soil, on site in spoil

heaps, average distance of 100.0 m from all
excavations.

1.2

Filling.
Filling to excavation 450 mm average thickness,
with materials arising from excavations and
compacted with a vibrating rammer.

12

To Collection

3/1

BILL Nr. 3 (Cont.)

A
B

To Collection

Collection.
From page 3/1
From page 3/2
Total Carried to Substructure Summary

3/2