Railway Accounts Department Examinations

Tuesday, December 30, 2025

Appendix2 Exam 2025 Question Papers & Key




 GRP Question Paper without Key 



GRP Question Paper - Official Key only 


GRP Question Paper with Key



Bookkeeping, Reasoning & English Question Paper without Key


Key - Bookkeeping, Reasoning & English


Bookkeeping, Reasoning & English Question Paper with Key






Types of Contracts - Works, Services & Stores - Definitions & Differences



Tenders & Contracts: Differences between Services, Works & Stores


Services → Skill or expertise hired - Any subject matter of procurement otherthan Goods or Works   - Skill


Works → Construction or execution as per drawings - The work contemplated for delivery of services as per drawings & schedules set forth in the Bid forms & required to be executed according to the specifications. - Structure


Goods / Stores → Physical items purchased and ownership transferred - Contract for sale of goods is a Contract whereby the seller transfers or agrees to transfer teh property in goods to the buyer for a price. - Supply


Our Channel (for study material)

  MCQ WhatsApp Channel



Thursday, December 25, 2025

Information Technology - Personal Computers - GM Powers

 


IT POWERS – RAILWAY BOARD

Authority: Railway Board letter No. 2006/C&IS/Oth./Delegation of Powers/36 (Original 10.12.2008 – amended up to Dec-2025)


1. PROCUREMENT OF PCs

AuthorityPower / Limit
GMNo limit on number of PCs
PHOD / DRM / CHOD / DG / Head of UnitMax 10 PCs per FY (additional account)
CTIsAs per delegated powers

Important figures & rules

  • Replacement → After codal life
    (RB letter 2022/AC-II/21 dated 24.03.2022)

  • Cost ceiling (RB Office)₹55,000 per PC
    (CPU + TFT Monitor)

  • Procurement modeGeM portal mandatory

  • Warranty → Minimum 3 years

  • Software → Licensed, separate copy per PC

  • Finance concurrence → Required


2. LOCAL AREA NETWORK (LAN) INFRASTRUCTURE

AuthorityPower
GMUp to ₹5 crore
DRM / othersNo powers under PH-17
  • Preferably secured wireless LAN

  • Charged as works under PH-17


3. IT APPLICATIONS (PRS / UTS / FOIS etc.)

ItemLimit / Rule
Sanctioning authorityGM
Financial limit₹5 crore
Plan HeadPH-17 (Computerization)
NetworkRailNet to be used
AccountalCapital
AuthorityRB letter 2014/F(X)II/10/6-Pt(1) dated 08.05.2024

4. AMC – HARDWARE & SOFTWARE

AuthorityPowers
GMFull Powers
PHOD / DRM / CHODFull Powers
SAG (Independent charge)Full Powers
  • AMC chargesRevenue

  • Warranty preference → 3 years

  • Finance concurrence → Required


5. PRINTERS & PERIPHERALS

  • Laser printers liberalized

  • Separate printer for every PCDiscouraged

  • Duplex printers preferred

  • Shared printers encouraged (esp. non-gazetted staff)


6. PURCHASE WITHOUT QUOTATION

RuleLimit
GFR 2017 – Rule 154₹50,000 per occasion
  • Requires certificate of:

    • Reasonable price

    • Required quality

    • Reliable supplier


7. RAILNET & SECURITY

  • All PCs → RailNet mandatory

  • Exception → Specific approval of GM / DRM

  • Security & cybersecurity compliance compulsory


8. PRS / UTS / FOIS – CRITICAL SYSTEMS

  • Treated at par with Railway traffic communication

  • 24×7 operation mandatory

  • Breakdowns → Highest urgency

  • Restoration through communication networks permitted


9. NOMINATED IT OFFICERS

JurisdictionOfficer
Zonal HQSr. EDPM
DivisionsSr. EDPM / DRM nominee
PUs / UnitsSr. EDPM / Unit nominee
PRS/UTS/NTES/PMSCCM/PM
FOIS/ICMS/CMS/COACFTM

10. FINANCE & ISSUE AUTHORITY

  • Issued with Finance Directorate concurrence

  • Digitally signed by Director ME (C&IS)

  • Date: 19-12-2025


ULTIMATE EXAM TAKEAWAY

  • GM = maximum IT powers
  • ₹5 crore (LAN & IT works)
  • ₹55,000 per PC
  • GeM mandatory
  • AMC = Full powers
  • ₹50,000 = GFR purchase without quotation

Wednesday, December 24, 2025

Vote of Credit


*Vote of Credit*

A Vote of Credit is a special grant approved by Parliament to meet unforeseen and emergency expenditure such as war, natural calamities, or national emergencies.

Key points:

• No fixed monetary limit

• Granted when exact expenditure cannot be estimated in advance

• Parliamentary approval is obtained even in emergencies

Purpose:

• Enables the Government to act quickly in urgent situations

• Maintains parliamentary control despite absence of detailed estimates

Example:

Urgent defence expenditure during a war may be met through a Vote of Credit.

Appendix3 Academy 
8247012698

Vote of Credit संसद द्वारा स्वीकृत एक special grant है, जिसका उपयोग unforeseen और emergency expenditure जैसे war, natural calamities या national emergencies के दौरान किया जाता है।

Key points:

• इसमें कोई fixed monetary limit नहीं होती

• यह तब प्रदान किया जाता है जब exact expenditure का अग्रिम आकलन संभव न हो

• Parliamentary approval आपात स्थिति में भी लिया जाता है

Purpose:

• सरकार को urgent situations में शीघ्र कार्य करने में सक्षम बनाता है

• detailed estimates के अभाव में भी parliamentary control बनाए रखता है

Example:
युद्ध के दौरान आवश्यक urgent defence expenditure को Vote of Credit के माध्यम से पूरा किया जा सकता है।

Appendix3 Academy
8247012698

Tuesday, December 23, 2025

GSTIN – Goods and Services Tax Identification Number

 

GSTIN – Goods and Services Tax Identification Number

GSTIN is a 15-digit unique identification number allotted to every registered taxpayer under the Goods and Services Tax (GST) system in India. It helps in identifying businesses and ensuring transparency in tax compliance.

Each GSTIN is structured as follows: Format Example: 29ABCDE1234F1Z5

Segment

Digits

Description

State Code

1–2

First two digits represent the state code (e.g., 27 for Maharashtra, 29 for Karnataka).

PAN Number

3–12

Next ten digits are the Permanent Account Number (PAN) of the taxpayer.

Entity Number

13

Thirteenth digit identifies the number of registrations on the same PAN in a state.

Default Alphabet

14

Usually 'Z', reserved for future use.

Check Code

15

Alphanumeric digit for error detection/validation.


Example Explanation: GSTIN: 29ABCDE1234F1Z5

  • 29 – Karnataka (State Code)

  • ABCDE1234F – PAN of the business 

  • 1 – First registration of this PAN in Karnataka

  • Z – Default value

  • 5 – Checksum digit