MAS (Material At Site) Account

MAS (Material At Site) Account

In case of major work where large quantities of work are required, the materials are either issued directly or purchased directly. The cost of these materials is debited direct to the work or the suspense head materials in the account book. In the latter case, it becomes essential to maintain what is known as Material At Site (MAS) Account.

Form no.35 Register of MAS Account

1. Section

2. Name of Work Estimated Requirement

3. Name of article Issue Rate

Sample of form of M.A.S Account

The M.A.S account should contain the quantities of materials received, materials used on the work and the values of these materials. An abstract should be prepared at the end of every month.

The purpose of such account is to make the recovery of the cost of materials issued to the contractor. M.A.S account is maintained to keep a watch on total number of each kind of material against the requirement for the work.