What do you mean by M.A.S. accounts, Civil Engineering

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Q. What do you mean by M A S Accounts?

This stands for material at site account. This is a suspense head of account that is maintained to watch actual consumption of materials obtained for specific work such materials stores are requisitioned separately by the executive officer and consigned to the site of work. The monitory value of materials consumed is debited to the work concerned through works Register. The balance under this suspense represents materials on hand yet to be consumed.


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