1

Q.1. Prepare 2nd Running Bill of M/s. ACEEngineeringCo.of the Work“Construction Of Quarters ” paid vide
Vr. No. 28 dated 8-3-2015 from the followingdata:-

Quantities
Rat Upto
date Paid
Sr. Item of Work Unit e
Rs. Quantity
No. in last Bill

1. Excavation in foundations o/oo Cft. 2,220 14,50 9,500

0

2. Brick ballast in foundations % Cft. 6,315 7,000 4,500

3. Brick Work % Cft 7,000 6,500 5,000

4. R.C.C. % Cft 10,00 7,000 2,000

0

5. Fabrication of Steel PerKG 80 3,000 1,000

6. Wood Work Per Sft. 400 700 -

(i) Advance Payment of Rs. 100,000 and Rs. 80,000 was given in the last running bill against item No.
2 and 3 which is to be recovered in thisBill.
(ii) Further Advance of Rs. 350,000 is to be given against the item of R.C.C Work in thisbill.
(iii) Secured Advance of 50,000 Bricks was given in last bill at Market Rate of Rs. 8,000 per thousand
which is to be adjusted in thisbill.
(iv) Secured Advance against 20 Ton Steel is to be given in this bill at Market rate of Rs. 60,000
perTon.
(v) Add Premium @ 100% on all items except item No.6.
(vi) Deduct Security Deposit and Income Tax as perRules.

Solution

Quantities Amount Amount Amount

Rate Upto upto date since of last bill
date Paid previous
Sr. Item of Unit Rs. Quantit
No Work in last Bill Rs.
y Rs. Rs.
.

1. Excavation o/oo Cft. 2,220 14,500 9,500 32,19 11,10 21,09

in 0 0 0
foundations

2. Brick ballast % Cft. 6,315 7,000 4,500 442,0 157,8 284,1

in 50 75 75
foundations

3. Brick Work % Cft 7,000 6,500 5,000 455,0 105,0 350,0

00 00 00

4. R.C.C. % Cft 10,000 7,000 2,000 700,0 500,0 200,0

 2
00 00 00

5. Fabrication PerKG 80 3,000 1,000 240,0 160,0 80,00

of Steel 00 00 0

6. Wood Work Per Sft. 400 700 - 280,000 280,000 0

2,149,240 1,213,975 935,265

Add 100 % on all items except item No 6 1,862,940 933,975 935,265

Total 4,012,180 2,147,950 1,870,530

Note:

1.Unit rate for RCC is Rs per cft as per MRS whereas it has been taken as % cft, hence calculation made at % cft.

2.Similarly unit rate for fabrication of steel is per % kg as per MRS whereas it has been taken as per kg hence calculation made at % cft.

FORM 26

RUNNING ACCOUNT BILL B (Referred to in paragraphs 212, 215 and 217)

(For Contractors this form provides for (1) advance Payments (2) Secured Advances and (3) payment for measured works.)

Cash Book Voucher No. 28, Dated 08.03.2015

Name of Work Construction of quarters

Name of contractor M/s ACE Engineering Co

Serial No. of this Bill 2nd running bill

No. and date of his previous Bill for this work 1st runningbill dated 25thFebruary2015

I – Account of work executed.

Advance Payments for Quantity Payments on the basis of actual

Work not yet Measured Items of work paid measurement Upto previous
 3
bill

(grouped in last

Total as under sub-

Un Ra
bill
Since Total it te
per head and sub Since
previo Up to
previou us up to date
s works of previous bill
bill date
bill estimate)

P P P
Rs Rs Rs Rs s Rs s Rs s Rs

- - 1. Excav %0 2,220 14,500 cft 32,190 11,100 21,090,

ation in cft
foundations

100,000 (-) - 2. Brick % 6,315 7,000 cft 442,050 157,875 284,175

100,00 ballast in cft
0 foundation

80,000 (-) 3. Brick % 7,000 6,500 cft 455,000 105,000 350,000

80,000 work cft

350,00 % 10,000 7,000 cft 700,000 500,000 200,000

0 4. RCC cft

180,000 170,00 350,0 5. Fabric P.k 80 3,000 kg 240,000 160,000 80,000

0 00 ation g
of steel

6. Wood P.sf 400 700 sft 280,000 280,000 -

work t

Total 2,149,240 1,213,975 935,265

Add 100 % on all items except item 1,869,24 935,265
No. 6 0 933,976
350,00 4,018,48 1,870,530
0 0 2,147,950

4,018,48
Total Total value of work done to date 0
(A)

1,870,53
(D) (B) Deduct value of work shown on 0
previous bill

2,147,95
Net value of work since previous 0
bill
(F)
 4

II Account of “Secured” advances allowed on the security of material brought to site .

Deduct Reasons for

Quantity
Reference to non
quantity
Reduce
outstanding Full rate as d Up to
Quantity utilized in Divisional clearance of
rate
(including assessed at date
outstanding work Description Officer written advance
by Uni whic
from quantity the t h amount
orders when
previous measured of Materials
brought to Divisional advance of
bill since authorizing the outstanding
Offic
site since er is made advance
previous advance more than
previous)
bill three months

1 2 3 4 5 6 7 8 9 10

Rs. a Rs. a Rs. a Rs. No. Date.

50000 50000 - 8,000 Bricks 6,0 NIL

00

- - 20 ton 60,00 Steel 4,5 900,000

0 00

Total amount outstanding as per this

account (C) 900,000

Deduct amount outstanding as per entry (C) of previous

bill 300,000

Net amount since previous bill (in words) six hundred thousand (E) 600,000

IV MEMORANDUM OF PAYMENTS

1. Total values of work actually measured, as per Acct. 1 Col. 8 entry (A) 4,018,480

2
. Total “Up to date” Advance payments for work not yet measured, as per Acct. A col. 3 Entry (B) 350,000

3. Total “Up to date” Secured advances on security of materials, as yet Acct. II Col. 8 Entry (C) 900,000

4 Total (Items
. 1+2+3)
 5
5 Deduct amount
. withheld Nil

“K
Total value of work done ” 5,268,480

“K
Total value of work done as per previous ” 2,350,530

Balance i.e. upto date payment 2,917,950

Add 5 % PST on Rs 2,917,950 145,898

3,063,848

Less 5 % PST 145,898

Balance 2,917,950

Figures for P
Works Rs s

Abstra
ct

P From previous bill as per last Running Account

Rs. s a) Bill

b) Form this bill

6. Balance i.e. “Up to date” payment 2,917,950

7 Total amount of payments already made as per entry (K), of last

. Running

Account Bill No.6th running,

By recovery of amounts creditable to Rs Rs

(
a this work
) ---------------------------------------

---------------------------------------------------

Total ……(G).

Security Deposits @ 10 % on 3129470 as 5,000,000 -

1870530= Rs 312,947

(2nd running bill)

Security Deposits @ 5 % on Rs 268,480 = Rs 13,424

326
(2nd runningbi 371

Income tax @ 7.5 % on Rs 3,063,848 229,788

556,159

(
c
) By cheque . . . . . . . . . . . Total (H) 2,361, 791
 6

Note: 1. Unit for item of works “RCC” has been taken as % cft instead per cft as provisions of MRS. However working has been made as per
provisions of question.

2. Similarly unit for Fabrication of steel is % kg instead of per kg. However working has been made as per provisions of question.

Q. Prepare the 2nd Running Bill of M/s. GRC from the data given below:

Name of work“Construction of Residential Quarters”

Quantities
Rate Quanti
ty as per
Sr. Item of Work Unit Rs.
No previous
upto
. date bill

1. Excavation % Cft 1,120 450,000 Cft. 325,000 Cft.

2. Cement % Cft. 2,450 25,000 Cft. 7,500 Cft.

Concrete

3. Pacca Brick % Cft. 1,090 30,200 Cft 12,000 Cft

Work

4. Fabrication of % kg 38,000 1,500 kg -

 7
Steel

5. Cement Plaster % Sft. 40 5,000 Sft -

i. Advance Payment of Rs. 150,000 and Rs.60,000 was given against 3 and 4 in the last running Bill which is to be
recovered in this Bill.

ii. Further Advance of Rs. 140,000 is to be given against item no. 3.

iii. In last bill Secured advance on 200,000 Bricks was given which has been utilized on the work. Full rate of Bricks
was 4,000.

iv. Further Secured Advance for 6 ton steel is to be given against item No. 4 at market rate of Rs. 60,000 Per Ton.

v. Deduct Security Deposit and Income Tax as per Rules.

vi. Add 25 % premium on all items.

Solution

Quantities Amount Amount Amount

Rate Quanti upto date since of last bill
ty as per previous
Sr. Item of Work Unit Rs.
No previous Rs.
upto
. Rs. Rs.
date bill

1. Excavation % Cft 1,120 450,000 Cft. 325,000 Cft.

2. Cement % Cft. 2,450 25,000 Cft. 7,500 Cft.

Concrete

3. Pacca Brick % Cft. 1,090 30,200 Cft 12,000 Cft

Work

4. Fabrication of % kg 38,000 1,500 kg -

Steel

5. Cement Plaster % Sft. 40 5,000 Sft -

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FORM 26

RUNNING ACCOUNT BILL B (Referred to in paragraphs 212, 215 and 217)

(For Contractors this form provides for (1) advance Payments (2) Secured Advances and (3) payment for measured works.)

Cash Book Voucher No. 15 Dated 01.09.2019

Name of Work Construction of residential quarter

Name of contractor M/S GRC

Serial No. of this Bill 2nd running bill

No. and date of his previous Bill for this work 1st runningbill dated 5th July, 2019

I – Account of work executed.

Pay
ment
s on
the
basis
of
Quan actua
tity l

m
e
a
s
u
r Upt
e o
m
Items e prev
of n ious
work paid t bill

(grouped in last
Total
as under sub- Uni Rat
bill
Since Total t e Upto previous
per head and sub Since bill
previo up to Up to
previo us works of date previous bill
 9
us
bill date
bill estimate)

P P P
Rs Rs Rs Rs s Rs s Rs s Rs

1. Excava % 1120 5,040,000 3,136,000 1,904,000

tion cft

140,00 140,0 2. Cement % 2450 612,500 428,750 183,750

0 00 concrete cft

150,00 (-) % 1090 329,180 198,380 130,800

0 cft
150,00 3. Pacca brick
0 work

60,000 (-) % 38000 570,000 570,000 -

4. Fabrication kg
60,000 of steel

5. Cement % 40 2,000 2,000 -

plaster sft

210,00 140,00 140,00

0 0 0

Total Total value of work done to date 6,533,680

(A)

(D) (B) Deduct value of work shown on 3,954,550

previous bill

Net value of work since previous 2,599,130

bill
(F)

II Account of “Secured” advances allowed on the security of material brought to site .

Deduct Reasons for

Quantity
quantity Reference to non
outstanding Full rate as Reduce Up to
d
Quantity utilized in Divisional clearance of
 10
rate
(including assessed at date
outstanding work Description Officer written advance
by whic
from quantity the Unit h amount
previous measured of Materials orders when
brought to Divisional advance of
bill since authorizing the outstanding
Offic
site since er is made advance
previous advance more than
previous)
bill three months

1 2 3 4 5 6 7 8 9 10

Rs. a Rs. a Rs. a Rs. No. Date.

200,000 200,000 - 4,000 Bricks 3,0 Nil

00

6 tons 6 tons 60,00 4,50 270,000

0 0

Total amount outstanding as per this

account (C) 270,000

Deduct amount outstanding as per entry (C) of previous (-)

bill 600,000

Net amount since previous bill (in words) six hundred thousand (E) (-)330,000

IV MEMORANDUM OF PAYMENTS

1. Total values of work actually measured, as per Acct. 1 Col. 8 entry (A) 6,533,680

2
. Total “Up to date” Advance payments for work not yet measured, as per Acct. A col. 3 Entry (B) 140,000

3. Total “Up to date” Secured advances on security of materials, as yet Acct. II Col. 8 Entry (C) 270,000

4 Total (Items
. 1+2+3) 6,943,680

5 Deduct amount
. withheld

Total value of work done “K” 6,343,680

Total amount of payments already made as per entry (K), of last Running 4,764,550

Balance i.e. “Up to date” payment) 1,579,130

Add 5% PST 78,957

1,658,087

Deduct 5% PST 78,957

Figures for
Works 1,579,130
 11
Abstra
ct

P From previous bill as per last Running Account P

Rs. s a) Bill Rs s

b) Form this bill

6. Balance i.e. “Up to date” payment

7 Total amount of payments already made as per entry (K), of last

. Running

Account Bill No.6th running,

By recovery of amounts creditable to Rs

(
a this work
) ---------------------------------------

Total ……(G).

Security Deposits @ 10 % Rs 5,000,000 = Rs

500,000

(1st running bill)

Security deduction @ 5 % on Rs 1,943,680 = Rs

97,184

(1st running bill)

Security deduction @ 5 % on Rs 1,579,130 = Rs

78,956 78,956

Income tax @ 7.5 % on Rs 1,658,087 = Rs

124,357 124,357

203,313

(
c
) By cheque . . . . . . . . . . . Total (H) 1,375,817

Q. Prepare the 2nd Running Bill of M/s. GRC from the data given below:

Name of work“Construction of Residential Quarters”

Quantities
Rate Quanti
ty as per
Sr. Item of Work Unit Rs.
No previous
upto
. date bill

1. Excavation % Cft 1,120 450,000 Cft. 325,000 Cft.

2. Cement % Cft. 2,450 25,000 Cft. 7,500 Cft.

Concrete

3. Pacca Brick % Cft. 1,090 30,200 Cft 12,000 Cft

 12
Work

4. Fabrication of % kg 38,000 1,500 kg -

Steel

5. Cement Plaster % Sft. 40 5,000 Sft -

vii. Advance Payment of Rs. 150,000 and Rs.60,000 was given against 3 and 4 in the last running Bill which is to be
recovered in this Bill.
viii. Further Advance of Rs. 140,000 is to be given against item no. 3.
ix. In last bill Secured advance on 200,000 Bricks was given which has been utilized on the work. Full rate of Bricks
was 4,000.
x. Further Secured Advance for 6 ton steel is to be given against item No. 4 at market rate of Rs. 60,000 Per Ton.
xi. Deduct Security Deposit and Income Tax as per Rules.
xii. Add 25 % premium on all items.