LIMITED DEPARTMENTAL COMPETITIVE EXAMINATION

FOR THE POST OF CHARGEMAN Gr.II (TECHNICAL)

SYLLABUS FOR
FACTORY ACCOUNTING AND STORES PROCEDURE
(Subject Code No. 3.00 / 231)
------------------------------------------------------------------------------------------------------3.01 FACTORY ACCOUNTING
3.01.01 Production Planning : Extracts, Central Demand, Inter Factory Demands,
Supplementary Work Order Demands, Civil Trade.
3.01.02 Standard Estimate : Labour and Material Estimate, Spot Estimate, NonRecurring Rate and Non-Recurring Revisions of the Materials, Pricing
of Estimates.
3.01.03 Numbering of Work Orders : Syllabus of Work Order Pt. I & II, Sinificance of
Different Digits of the Work Order Numbers.
3.01.04 Progressing of Warrant, Issue of Warrant, Warrant life, Production Ledger
Card and Cost Card, Drawl of Material / Labour booking against
Warrants, Closure of Warrant and Cast Card, Variance analysis, Semi
Statements, Work-in-Progress.
3.01.05 Except System of Accounting for components, Accounting for Tools, Process
Costing, Foundry Costing, Timber Costing.
3.01.06 Accounting for Overhead Expenditure : Fixed and Variable Overheads, Shop
Budget Committees, Departmentalisation of Overhead Expenses, Step
Ladder allocation of Service and Mixed Section Expenditure, Fixing of
Predetermined Percentage of VOH & FOH, Under/ Over Absorption of
VOH & FOH, Accounting of R & D Expenditure.
3.01.07 Annual Account Pt. I & II , Quasi Commercial Accounting, Price List, Profit/
Loss on issue of stores, Productivity Linked Bonus, Single Point
Performance Index.
Reference : 1. Manual of Cost Accounting in the Ordnance & Ordnance Equipment
Factories.
2. Syllabus of Work Orders Pt. I as amended from time to time.
----------------------------------------------------------------------------------------3.02 STORE PROCEDURE
3.02.01 STORE RECEIPT
Functions and activities - Organisation - Documentation - Wagon
Consignments Received at Sidings Collection from Railway
Goods Shed/ Parcel Office Claims Spot Payment Procedure
Truck Consignment Local Collection Role of Inspection RPP
Receipt of Imported Goods and their procedures Reporting
rejections to Suppliers Various Recoveries from Suppliers
Disposal of Rejected Goods Cash Purchase Procedure Loss
Settlements Purchase of Items like Gases in Suppliers Cylinder
Various Office Procedures and Management Information System.
3.02.02 STORAGE OF HAZARDOUS AND DANGEROUS GOODS
3.02.03 STORES PRESERVATION
Types of Material and details of preservation and procedures.
3.02.04 SECURITY ASPECTS OF STORES MANAGEMENT
Internal checks External checks Safe custody of valuable stores.
3.02.05 INVENTORY CONTROL

Introduction Basic Problems Economic Order Quantity and

Ordering System Provisioning, Stores and Inventory Control.
3.02.06 STOCK VERIFICATION
Various Procedures adopted.
3.02.07 MATERIAL HANDLING
Store Layout Handling Equipments Safety in Handling Methods of Storage Compatible to material handling system
Handling of Chemicals Acids and Kerosine, Paints etc., Lubrication
Oil etc., Feeds and other hazardous items.
3.02.08 CLAIMS AND DISCREPANCIES AND OTHER SETTLEMENT