Railway Accounts Department Examinations

Wednesday, August 4, 2021

33rd Zoom Meeting - Topic : MCQ Test on GCC for Works (Test your knowledge on the topic) - 8th August, 2021 (Sunday) 6 PM

 


Nageswara Rao www.appendix3.com is inviting you to a scheduled 33rd Zoom meeting.


Topic: MCQ Test on GCC for Works 
(Test your knowledge on the topic)

Date & Time: 8th August, 2021 Sunday 6 PM


  Zoom Meetings  - Topics covered so far

Meeting ID: 846 2196 1459  Passcode: appendix3

Meeting

Date

Topic

1

20.12.20

Introduction

2

27.12.20

Budget

3

03.01.21

Auditing

4

10.01.21

Parliamentary Control

over Railway Finances

5

17.01.21

Appropriation Accounts

6

24.01.21

What is Demand ? What is Grant ?

What is Major Head ?

What is a Sub Major Head ?

7

31.01.21

Works Program & IRPSM 

8

07.02.21

Railway Budget 2021-22 - An analysis

9

14.02.21

Traditional Budget, Outcome Budget, ZBB,

 Integrated Budget,  Performance Budget

10

21.02.21

Operating Ratio (Theory & Practical)

11

28.02.21

GeM - Govt e Marketplace

12

07.03.21

MSOP - Model Schedule Of Powers

13

14.03.21

IRFC and EBR (IF)

14

21.03.21

PPP - Public Private Partnership

15

28.03.21

Dedicated Freight Corridor

16

11.04.21

Financial Appraisal and DCF technique

17

18.04.21

Link Heads - Connecting Govt Accounts with Commercial Accounts

18

25.04.2021

Stores Suspense heads

19

02.05.2021

Accounting Reforms in IR (Accrual Accounting, Outcome Budget &Performance Costing)

20

09.05.2021

FAR - Fixed Asset Register

21

16.05.2021

Re-Appropriation Rules

22

23.05,2021

WMS - Workshop Manufacturing Suspense

23

30.05.2021

Management Accounting for LDCE -AFA Post

24

06.06.2021

Earnings Budget

25

13.06.2021

MCQ Test on Books & Budget

26

20.06.2021

Sources of Finance (Budgetary) i.e., Capital, DRF, DF, RSF, RRSK, Debt Service Fund

27

27.06.2021

Extra Budgetary Resources (EBR)

28

04.07.2021

Traffic Book

29

11.07.2021

Redevelopment of Railway Stations - Role of IRSDC

30

18.07.2021

Most Important Questions

31

25.07.2021

Apportionment of Traffic Earnings

32

01.08.2021

Primary Units (Revenue)

 

Tuesday, August 3, 2021

Study Material on Management Accounting (for LDCE Aspirants) and Books & Budget

 


Management Accounting Study Material

                                                            By M Nageswara Rao, 9492432160

  • 113 Pages 
  •  42 Articles 

SN

Topic

Page

No

1

Asset Register & FAR

3

2

Budget – Incremental

9

3

Budget –Integrated

10

4

Budget – Outcome

12

5

Budget – ZBB

16

6

Budget – Performance

18

7

Cash Flow & Fund Flow

19

8

Deferred Revenue Expenditure

23

9

Diff between – Marginal cost & Average Cost

24

10

Diff between – Cash Accounting & Accrual Accounting

25

11

Diff between – Equity & Debentures

26

12

Diff between – Financial Accounting & Management Accounting

27

13

Financial Appraisal of Projects – DCF, Pay back, Accounting Rate of Return

28

14

Functions of Management Accountant

36

15

ICOR – Incremental Capital Output Ratio

38

16

Inflation Accounting

39

17

Inventory Control & TOR – Turn Over Ratio

40

18

IRFA – Indian Railway Financial Adjustments & IRCA – Indian Railway Commercial Association

43

19

Job Costing in Workshops

46

20

LCC – Life Cycle Costing

48

21

LHC – Line Haul Cost

51

22

Working Capital

53

23

ROCE – Return On Capital Employed

54

24

Social Cost Benefit Analysis

57

25

Ratio Analysis

57

26

Marketable Securities

61

27

Management Audi

62

28

Marginal Costing – Problems with Solutions

63

29

Marginal costing – Formulae

70

30

Marginal Costing

72

31

MBE – Management By Exception

77

32

Operating Ratio, Problems with solutions, PEI – Performance Efficiency Index and Differences between OR & PEI

78

33

Parameters in Indian Railways (Total 6)

94

34

PERT & CPM

96

35

Productivity Test & Productivity Review

99

36

PV Ratio – Profit Volume Ratio

102

37

Quality Circles

103

38

Regression Analysis

105

39

Responsibility Accounting / Centres

107

40

ROCE – Return On Capital Employed

109

41

Sensitivity Analysis

111

42

SPV – Special Purpose Vehicle

112


Books & Budget Study Material  

                By M Nageswara Rao, 9492432160

  • 126 Pages 
    •  42 Articles 

    Books & Budget Study Material  


     

     

     

     

     

     

     

     

     

     

     

     

     

    Index

    SN

    Topic

    Page No

    1

    Asset Register & FAR

    3

    2

    Budget – Traditional or Incremental

    8

    3

    Budget – Integrated

    9

    4

    CRIF – Central Road & Infrastructure Fund

    10

    5

    Civil Heads

    11

    6

    Cheques & Bills – Its Reconciliation

    12

    7

    Contingency Fund of India

    18

    8

    Difference between Cash Accounting & Accrual Accounting

    20

    9

    DRF – Depreciation Reserve Fund

    22

    10

    Debt Service Fund or Railway Liability Reserve Fund

    24

    11

    Difference between IRFA and IRFC

    26

    12

    Difference between Voted expenditure & Charged expenditure

    28

    13

    E – Recon - Transfer Transactions

    30

    14

    Exchequer Control

    33

    15

    Finance Accounts & Government Accounts, Railway Fund, Consolidated Fund, Congingency Fund, Public Account of India

     

     

     

    36

    16

    General Books and Subsidiary Books

    43

    17

    Internal Check & Internal Audit – Differences

    47

    18

    IRFC & EBR ( IF )

    49

    19

    IRFA

    57

    20

    Misclassification or Annexure J

    59

    21

    Mapping of Major Heads to Erstwhile Demands

    61

    22

    Merger of Railway Budget with General Budget

    63

    23

    New Service & New Instrument of Service

    66

    24

    Outcome Budget

    68

    25

    Productivity Test & Productivty Review

    71

    26

    Primary Units (Revenue  & Capital Allocations)

    73

    27

    PSB Suspense  - Public Sector Bank Suspense

    79

    28

    Proportional Budget Allotments – BP – Budget Proportion Limits

    81

    29

    Performance Budget

    84

    30

    Post Audit of Paid Vouchers – Acquittance Certificate

    85

    31

    Parliamentary Control over Railway Finances – Parliamentary committees (PAC, RCC), NRUCC, Cut Motions

    88

    32

    RAR – Revenue Allocation Register

    100

    33

    SF – Safety Fund

    102

    34

    Operating Ratio – Ready reckoner

    103

    35

    Reserve Bank Suspense & Reserve Bank Deposit – Differences

    104

    36

    Re Appropriation Rules

    107

    37

    Social Service Obligations /  Social Costs

    113

    38

    Single Account Current

    116

    39

    Structure of Booking of Expenditure or Earnings in IR

    118

    40

    Theme Based Audit

    121

    41

    TWFA – Transfers Without Financial Transactions

    123

    42

    ZBB – Zero Based Budget

    124