Labour Management MCQ with answer and solution

Concept

In PWD/CPWD accounts, the muster roll has two parts. Part I records daily attendance and wages, and Part II is the register of unpaid (arrear) wages.

Step-by-step solution

1. A muster roll records the attendance and wages of daily-paid labour. 2. In the PWD account form, the muster roll has two parts. 3. Part I contains attendance, wage rates and amounts payable or paid. 4. Wages not paid on the pay day are shown as arrears in Part II. 5. So the register of arrears of wages is Part II of the muster roll.

Explanation

Daily labour is paid using the muster roll. If a worker is absent on the pay day, the unpaid amount is entered in Part II of the muster roll, which works as the register of arrears. These arrears are paid later and recorded there.

Why the other options are wrong

A and C: 'Wage record' is not the PWD form used for this purpose. The muster roll is used. D: The muster roll has only Part I and Part II, so there is no Part III.

Shortcut

Muster roll: Part I = paid wages, Part II = unpaid (arrear) wages.

Common mistake

Confusing 'muster roll' with 'wage record', or assuming the arrears register is a third part.