What Is Material Record Book On Construction Site?
For major works a detailed account of materials issued to or returned from the work is kept under the suspense of head materials’.
The detailed account of materials issued to the work is known as Material Record Book or Material At Site Account. Form No. 35 is used to maintain a M.A.S. account.
The purpose of such an account is to make the recovery of the cost of materials issued to a contractor and also keep a watch on the total issue of each kind of material against its requirement.
The suspense head materials should be cleared at the end of the month through the register of materials at the site account by debiting the cost of materials to the respective subheads for which they have been issued by credit to suspense head materials.
Principal items of material such as cement, steel, bricks, timber, etc. are accounted separately, and the minor items are lumped together under the heading “pretty items” for which only the values are shown.
A specimen form 35 has been shown below.
Building Material Record Book Excel Sample Free Download
Free download Construction Site Building Material Record Book Excel Template,
Building Material Record Book Excel Template
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