Contact Nageswara Rao 9492432160 for soft copy of Study Material
GRP Study Material – July/August, 2021
By Nageswara Rao M, 9492432160
No of Topics:
68 No of Pages: 165
Index
|
SN |
Topic |
Page no |
|
01 |
Accounting
Reforms in Indian Railways |
03 |
|
02 |
Apportionment
of traffic earnings |
15 |
|
03 |
Book
examination clause |
21 |
|
04 |
Standards / canons of financial propriety |
22 |
|
05 |
Civil Heads |
24 |
|
06 |
Closing
Entries (Para Nos.230AI to 232AI) |
26 |
|
07 |
Composition
Scheme (in GST) |
27 |
|
08 |
Contra JV –
Journal voucher |
29 |
|
09 |
Counter Offer |
31 |
|
10 |
What is
Deduct Entry? |
32 |
|
11 |
Differences
between GCC of Works & Service |
33 |
|
12 |
Differences
between Incentives schemes of CLW pattern & RITES pattern |
35 |
|
13 |
Differences
between Lease and License |
37 |
|
14 |
Lease and
License |
38 |
|
15 |
Diff. between
CAPEX and OPEX |
39 |
|
16 |
Diff. between
Write back and Write off |
40 |
|
17 |
Differences
between Lease and License |
41 |
|
18 |
Operating
Ratio – O R and Performance Efficiency Index - PEI |
42 |
|
19 |
Differences between Gross
Earnings and Gross Receipts |
43 |
|
20 |
Differences
between PHOD-Principal Head of Department and CHOD – Co –ordinated of
Department |
44 |
|
21 |
Differences
between Budget Order - Expenditure |
45 |
|
22 |
Differences
between MAR and Deposit Miscellaneous |
46 |
|
23 |
Difference
between Reserve Bank Suspense –RBS and Reserve Bank Deposit -RBD |
47 |
|
24 |
Differences
between Voted Expenditure and Charges expenditures |
48 |
|
25 |
Differences
between Capital and Capital Fund |
49 |
|
26 |
Differences
between Government Accounts and Commercial Accounts |
50 |
|
27 |
Differences
between Primary Unit 35 and Primary Unit 64 |
51 |
|
28 |
Difference
between Primary Unit 34 and Primary Unit 63 |
52 |
|
29 |
Direct
Acceptance of Tenders (in works) |
53 |
|
30 |
Earnings
Budget |
54 |
|
31 |
EPC |
59 |
|
32 |
Exchequer
control |
61 |
|
33 |
Force majeure
clause |
64 |
|
34 |
Functions of
Accounts Department |
65 |
|
35 |
GFR – General
Financial Rules,2017 |
67 |
|
36 |
Hierarchy at
Railway Board And Zonal Railways |
69 |
|
37 |
Group
Incentive System |
70 |
|
38 |
Input Tax
Credit |
73 |
|
39 |
Inventory
Control |
75 |
|
40 |
Line capacity
Works |
78 |
|
41 |
Mapping of
Erstwhile Demands 01 to 16 with single Demand No.84 (2021-22) (Ministry of
Railways) |
80 |
|
42 |
MERS –
Miscellaneous E Receipts System |
81 |
|
43 |
Debit and
Minus Credit |
84 |
|
44 |
NFR – Non
Fare Revenue |
86 |
|
45 |
NI – NFR- IS
– New Innovative Non Fare Revenue Ideas Scheme |
89 |
|
46 |
On cost
charges in Workshops |
92 |
|
47 |
OPEX |
95 |
|
48 |
Option Clause
in stores Contracts |
96 |
|
49 |
Order of
Precedence of Documents – GCC for Works, 2020 July |
97 |
|
50 |
Parliamentary
Control Over Railways finances (PAC, RCC. NRUCC, Cut Motions etc) |
99 |
|
51 |
Plan Heads |
111 |
|
52 |
PMC – Project
Management Consultancy |
116 |
|
53 |
Redevelopment
of Railway Stations – Role of IRSDC |
119 |
|
54 |
Habibgunj
Railway Station – First one under PPP mode |
121 |
|
55 |
RSP-Rolling
Stock Program |
124 |
|
56 |
Railway
Shramik Kalyan Portal |
127 |
|
57 |
Single
Accounts Current |
128 |
|
58 |
Eligibility
Criteria In Works Tenders |
130 |
|
59 |
Theme Based
Audit |
133 |
|
60 |
Transformation
Cell |
135 |
|
61 |
Two Packets
System Of Tenderning |
137 |
|
62 |
Unit Pilling |
139 |
|
63 |
WTR – Wagon
Turn Round |
140 |
|
64 |
Way Leave
Charges |
142 |
|
65 |
WMS –
Workshop Manufacturing Suspense |
144 |
|
66 |
What is Deduct
Entry? |
151 |
|
67 |
Works
Programme |
152 |
|
68 |
Write Back
Adjustments and Diff between Write Back & Write off |
163 |
Zoom Sunday Meetings - Study Material - Part One
By Nageswara Rao M, 9492432160
Total Topics - 33 Total Pages - 277 Total MCQs - 289
|
SN |
Topic |
Page Nos |
|
1 |
MCQ on Budget (26) |
2-7 |
|
2 |
MCQ on Auditing (25) |
8-12 |
|
3 |
Parliamentary Control over Railway Finances (incl: Budget, PAC, RCC, Estimates Committee, NRUCC, Cut
Motions, Starred & Unstarred questions) MCQ on Audit & Parliamentary control over Railway
Finances (28) |
13-32 |
|
4 |
Appropriation Accounts and MCQ (13) |
33-41 |
|
5 |
Major Heads, Sub Major Heads and Mapping with erstwhile
Demands |
42-45 |
|
6 |
Works Program & IRPSM and MCQ (15) |
46-60 |
|
7 |
Railway Budget 2021-22 - An analysis and MCQ (9) |
61-64 |
|
8 |
Traditional Budget, Outcome Budget, ZBB, Integrated
Budget, Performance Budget (MCQ 13) |
65-75 |
|
9 |
MCQ on Operating Ratio (10) |
76-78 |
|
10 |
GeM - Govt e Marketplace |
79-86 |
|
11 |
MSOP - Model Schedule Of Powers |
87-93 |
|
12 |
IRFC and EBR (IF) |
94-101 |
|
13 |
PPP - Public Private Partnership (MCQ 5) |
102-109 |
|
14 |
Dedicated Freight Corridor (MCQ 10) |
110-120 |
|
15 |
Financial Appraisal and DCF technique |
121-127 |
|
16 |
Link Heads - Connecting Govt Accounts with Commercial
Accounts |
128-135 |
|
17 |
Stores Suspense heads |
136-143 |
|
18 |
Accounting Reforms in IR (Accrual Accounting, Outcome
Budget &Performance Costing)& Responsibility Centers |
144-153 |
|
19 |
FAR - Fixed Asset Register |
154-155 |
|
20 |
Most Important Questions (191) |
156-166 |
|
21 |
Apportionment of Traffic Earnings |
167-171 |
|
22 |
MCQ on GCC for Works (42 Questions) |
172-182 |
|
23 |
MCQ on Books & Budget |
183-198 |
|
24 |
Re-Appropriation Rules |
199-204 |
|
25 |
WMS - Workshop Manufacturing Suspense |
205--212 |
|
26 |
Earnings Budget |
213-218 |
|
27 |
Railway Budget 2021-22 Financials |
219 |
|
28 |
Sources of Finance (Budgetary) i.e., Capital, DRF, DF,
RSF, RRSK, Debt Service Fund, CRIF, NIF |
220-231 |
|
29 |
Extra Budgetary Resources (EBR) & Diff between
Budgetary & EBR, IRFC, EBR (IF), PPP |
232-241 |
|
30 |
Private Trains |
242-247 |
|
31 |
Targets to achieve by 75th Year of Independence i.e., 2022-23 |
248 |
|
32 |
Traffic Book |
249-261 |
|
33 |
Redevelopment of Railway Stations - Role of IRSDC |
262-266 |
|
33 |
MCQ on GCC for Services (43 Questions) |
267-276 |
Books & Budget Study Material
By M Nageswara Rao, 9492432160
- 42 Articles
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, Contingency 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 & Productivity 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 |
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 |
