Railway Accounts Department Examinations

Wednesday, May 6, 2026

Level 17 vs Level 18 as per 7th CPC


GK for LDCE

Highest Pay Levels – Indian Railways & Government of India

Level 17 (Pay Matrix) — Basic Pay: ₹2,25,000

→ Highest in Indian Railways (Apex Scale)

 Posts: CRB/CEO Railway Board (Chairman), Members of Railway Board

 Level 18 (Pay Matrix) — Basic Pay: ₹2,50,000 (Fixed)

→ Highest in Government of India (Cabinet Secretary rank)


 Difference: Level 18 is above Level 17, but very few posts (mainly Cabinet Secretary)

Key Feature: Both are fixed pay (no increment levels) — top of 7th CPC hierarchy

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✔️ Exam Tip (Important):

Highest in IR → Level 17

Highest in GoI → Level 18

Tuesday, May 5, 2026

3 fold Object of Statutory Audit




3 fold Object of Statutory Audit


Source: 116 A1 - Para Number 16 of Chapter One of Accounts code Volume One


Broadly: 

 

Accountancy Audit - accuracy of arithmetical calculations and supported vouchers


Appropriation Audit - checking the correct Classification of expenditure or not 


Administrative Audit - Audit of Sanctions as per rules and regulations


In Detail: 


Accountancy Audit: 


  • To check the accuracy of arithmetical calculations and to see that all payments are supported by receipted vouchers.

 

  • Akin to the audit by company auditors whose objectives are detection of fraud, detection of technical errors and the detection of errors in principle. 

 

  • It assesses the adequacy of the accounting system and the system of internal check in the organization. 


Appropriation Audit: 



  • Check the classification of expenditure to ensure that expenditure and receipts have been charged to the proper heads of account


  • Also, the voted appropriations under these heads have not been exceeded. 


  • Part of Parliamentary control over Railway Finances. 


Administrative Audit: 


  • Audit of sanctions to check that expenditure has been incurred according to prescribed rules and regulations


  • If not, it has been sanctioned by a competent authority.


GK for LDCE - Total number of Zonal Railways & Divisions

 


GK for LDCE  

Total Zonal Railways & Divisions


Up to 31.05.2026 

17 Zonal Railways & 69 Divisions

17th Zonal Railway - Kolkata Metro

69th Division - Jammu 


From 01.06.2026

18 Zonal Railways & 70 Divisions

New Zonal Railway → South Coast Railway (SCoR), HQ: Visakhapatnam 

New Division → Rayagada Division (under East Coast Railway)

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Tuesday, April 28, 2026

Breaking News - SCoR - 18th Zonal Railway at Visakhapatnam - to be operational from 1st June, 2026


 Breaking News

As per the speech of Ashwini Vaishnaw, Minister of Railways, today (28th April 2026) at Visakhapatnam:

SCoR (South Coast Railway) – HQ: Visakhapatnam (Vizag) is likely to become operational as the 18th Zonal Railway from 1st June 2026.

Official notification is awaited for confirmation.

Indian Railways Dept Exams channel on WhatsApp:

 Link for WhatsApp Channel

Wednesday, April 22, 2026

Traffic Terminology - Local, Cross, Through etc Traffic

 




Indian Railways Traffic Terminology

Traffic

Definition

Example

Local Traffic

When used with reference to a railway means traffic originating and terminating at stations within the limits of that railway, without passing over any other railway.

A passenger travelling from Howrah to Asansol (both in Eastern Railway).

Cross Traffic

Traffic that passes through a zone but neither originates nor terminates there.

A train from Delhi to Kolkata passing through North Central Railway.

Through Traffic

Traffic carried over two or more Railways

Goods consignment from Mumbai (CR) to Chennai (SR).

Interchange Traffic

Goods or passenger traffic exchanged between two zones at a junction point.

Wagons handed over from WR to NR at Mathura Jn.

Inward Traffic

Traffic that arrives into a particular zone, division, or station.

Freight train arriving at Visakhapatnam from Raipur.

Outward Traffic

Traffic that originates from a particular zone, division, or station.

Goods loaded at Durgapur for shipment to Mumbai.

Diverted Traffic

Traffic rerouted from its regular path due to operational or maintenance issues.

Train diverted via Jhansi instead of Bhopal due to track work.

Empty Flow Traffic

Movement of empty wagons (not carrying any goods).

Empty rakes moving from unloading point to loading yard.

Return Traffic

Traffic returning from the destination back to the origin.

Containers loaded from Delhi to Mumbai and then returned empty or reloaded.

Booked Traffic

Traffic for which advance booking has been made and freight collected.

Iron ore booked from Bilaspur to Paradeep Port.

Unbooked Traffic

Movement without official booking, often due to irregularities or emergencies.

Emergency movement of relief materials.

Parcel Traffic

Small consignment traffic is usually transported in SLRs or parcel vans.

Luggage/Parcels transported on passenger trains.

Military Traffic

Movement of defense equipment or personnel by Indian Railways.

Transport of army tanks or troops.