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Q. Explain Productivity linked bonus?
The grant of productivity-linked bonus is intended to provide substantial motivation towards achieving higher productivity by way of increased out put by the employees and improved quality of service.
The productivity shall be determined on the basis of revenue traffic tone kilometers achieved each year, derived from thee audited and financial year 1977-78 has been adopted as base year for this purpose.
The scheme is applicable to -
a) All Railway employees other than Railway protection force.
b) Casual Labour having temporary status and substitutes with not less than 120 days continuous service.
c) Daily rated casual labour employed of projects having completed continuous service of 180 days.
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What are some examples of adjusting entries that are made at the end of the accounting period to bring general lever accounts balance in accordance with GAAP.
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