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🔷 📘 GENERAL ON-COST (Full Exam Format)
✅ 🔹 Definition (English)
“General On-Cost denotes all indirect charges other than proforma on-cost which are incurred commonly for more than one shop or department in a workshop and cannot be allocated to any specific job or shop.”
✅ 🔹 Definition (Hindi)
“General On-Cost वे सभी अप्रत्यक्ष व्यय हैं (Proforma On-Cost को छोड़कर) जो कार्यशाला के एक से अधिक शॉप/विभाग के लिए सामूहिक रूप से किए जाते हैं और जिन्हें किसी एक कार्य या शॉप पर सीधे आवंटित नहीं किया जा सकता।”
🔷 🔹 1. आसान भाषा में समझो
👉 Workshop में कुछ खर्च ऐसे होते हैं:
✔ जो एक ही shop के लिए नहीं
✔ बल्कि पूरे workshop के लिए होते हैं
👉 और जिन्हें direct allocate नहीं कर सकते
👉 वही हैं:
👉 General On-Cost
👉 Short Line:
“Common workshop expenses = General On-Cost”
🔷 🔹 2. General On-Cost क्यों बनता है?
✔ Multiple shops use करते हैं
✔ Exact allocation possible नहीं
✔ Indirect nature
🔷 🔹 3. अब सभी Points Example के साथ 🔥
✅ (1) Leave / Sick / Holiday Pay
👉 Employee छुट्टी पर है
✔ उसका salary → किसी shop को नहीं दे सकते
🚆 Example:
Worker sick leave पर → ₹10,000
👉 General On-Cost
✅ (2) Apprentices / Tool Keepers Wages
👉 Training staff
✔ किसी एक shop से नहीं जुड़े
✅ (3) Freight Charges (Unallocable)
👉 Material transport cost
✔ job-wise divide नहीं कर सकते
✅ (4) Electrical Power (Common)
👉 पूरे workshop में light/power
✔ shop-wise meter नहीं
✅ (5) Hydraulic / Gas Power
👉 Machines में use
✔ exact allocation नहीं
✅ (6) Wages in lieu of notice
👉 Employee को notice period का payment
✔ shop specific नहीं
✅ (7) Loss / Theft Replacement
👉 Tool चोरी हो गया
✔ cost पूरे workshop का माना जाएगा
✅ (8) Apprentice School / Hostel
👉 Training institute खर्च
✅ (9) Railway Security Force (RSF)
👉 पूरे workshop की security
✔ किसी एक shop की नहीं
✅ (10) Cranes / Shunting Engines खर्च
👉 workshop use के लिए
✔ किसी specific job में नहीं
✅ (11) Pumping Plant Expenses
👉 पानी supply system
✔ common use
✅ (12) Experimental Work
👉 testing / trial work
✔ specific job में नहीं
✅ (13) Unallocable Wages
👉 कुछ wages किसी shop को assign नहीं हो सकते
✅ (14) General Labour / Yard Staff
👉 yard workers
✔ common service
✅ (15) Sanitary Expenses
👉 सफाई, sanitation
✔ पूरे workshop के लिए
✅ (16) Messengers / Uniform
👉 support staff
✔ common use
✅ (17) Consumable Stores (General)
👉 cleaning material, oil आदि
✔ shop specific नहीं
✅ (18) Mess Room Maintenance
👉 staff canteen
✅ (19) Yard Lighting
👉 पूरे yard की lighting
🔷 🔹 4. Railway Practical Example 🚆
👉 Workshop में:
| Expense | Amount |
|---|---|
| Electricity | ₹1,00,000 |
| Security | ₹50,000 |
| Sanitation | ₹20,000 |
| Apprentices | ₹30,000 |
| Total General On-Cost | ₹2,00,000 |
✔ यह किसी एक job को नहीं दिया जाएगा
✔ पूरे workshop का indirect cost
🔷 🔹 5. Journal Entries (Conceptual)
✅ (1) Expense booked
General On-Cost A/c Dr.
To Cash/Bank/Payable A/c
✅ (2) Allocation (if distributed)
Work/Shop A/c Dr.
To General On-Cost A/c
🔷 🔹 6. Flowchart (बहुत important 🔥)
Common workshop expense
↓
Identify (not shop specific)
↓
General On-Cost में record
↓
Monthly total
↓
Analysis / allocation (if needed)
🔷 🔹 7. General On-Cost vs Proforma On-Cost
| Point | General On-Cost | Proforma On-Cost |
|---|---|---|
| Nature | Common expenses | Indirect but specific type |
| Coverage | Multiple shops | Workshop indirect |
| Example | Electricity, security | PF, depreciation |
| Allocation | Difficult | Analytical |
🔷 🔹 8. Important Points (Exam के लिए 🔥)
✔ Indirect expenses हैं
✔ Multiple shops के लिए
✔ Direct allocation नहीं
✔ Workshop costing में important
✔ Control और analysis जरूरी
🔷 🔹 9. Risks / Control
❌ Over allocation
❌ Hidden cost
👉 इसलिए:
✔ proper classification जरूरी
🔷 🔹 10. Short Trick 💡
👉 “Common खर्च = General On-Cost”
🔷 🔹 11. Quick Summary
✔ Workshop के common खर्च
✔ किसी एक shop को assign नहीं
✔ indirect nature
✔ costing में important
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