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R.a bills

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16 June 2012 dear experts how can i audit the R.A bills of construction company
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srinivas reddy

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srinivas reddy (Querist)
16 June 2012 R.A bills means Running Account (RA) bills issued by the contractor upon completion of part of work. Please verify the following

Work orders issued to contractor (Contains the amount of contract, time of completion, modes of payments etc)
Measurement book
TDS and WCT(Works Contract Tax) deductions
Retention money if any
Accounting entries passed (Expenditure should be debited to CWIP (Capital Work In Progress)
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