Railway Accounts Department Examinations

Monday, August 10, 2020

Did you know ?


·         India’s First train service would have been from Howrah to Hooghly had the ship carrying Railway items did not sank during its journey.


·         So, the credit goes to Bombay (Boribunder) to Thane on 16th April, 1953 – First train journey in India


·         First train in Eastern India - Between Howrah and Hooghly – 15th August, 1854.


Saturday, August 8, 2020

Indian Railway's Officers cadre - Source: Economic Times 05.01.2020 edition


Indian Railway's Group A Officer's Cadre strength as on January, 2020

(Source: Economic Times)



Group A Strength



















S & T





















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Reforms in Indian Railways


Many Radical reforms are going to be announced in Indian Railways

·         The Indian Railways is on a fast-transformational path of all-round progress.

·         Many practices and management tools are being reviewed in view of changes in technology and working conditions

·         Covid-19 crisis also is one of the reasons to ponder the reforms.

Already taken in recent times

1.        Freeze on the creation of new posts

2.       Freezing of all infrastructure projects except for safety related

3.       Removal of retired and re-engaged staff

4.       Shifting outsourced activities to CSR  (Corporate Social Responsibility) Funds

5.        Conducting ceremonial functions like Retirement functions on digital platforms like virtual video conferences

6.       Immediate review and possible closure of uneconomic branch lines

7.        Abolition of TADK / Bungalow Peons, a colonial era practice

8.       Merger of all Group A services in Indian Railways and formed single one i.e., IRMS - Indian Railways Management Service.  (under process)

9.       Trimming the Railway Board from present 8 Members into 4 Members (under process)

Questions analysis - Appendix3 exam - GRP paper

 Most Important Questions For Class 12 Math CBSE 2020 – MATHEMATICIA



Questions analysis  - Appendix3 exam - GRP paper of last 3 years


Compiled by Shri Uday Kiran Bora, SSO(A)/SCR




1. Thanks Uday.  I request to candidates to prepare such analysis of other question papers and send to me for post in the blog.   


2. Click the hyperlinks highlighted questions serial numbers  in Red colour for access to article in the same blog.







1.   Performance Guarantee

2.   Imprest Stores

3.   Wagon Turn round  (2015 also)

4.   Way Leave Charges

5.   Leave not due

6.   Accounts Office Balance Sheet




1.   Workshop Manufacturing Suspense

2.   Traffic Suspense and its components

3.   Stock Adjustment Account

4.   Railway Convention Committee

5.   Demands for Grants

6.   Specific Fuel consumption

7.   Inventory Turnover Ratio




1.   Benchmarking in manpower

2.   Wagon Turn round   (2017-18 also)

3.   Canons of Financial Propriety

4.   Letter of Credit

5.   Zonal Railway Users consultative committee

6.   Purchase order






1.   NPS and Old Pension Scheme

2.   IRCA and IRFA Transactions

3.   Demands Recoverable and Bills Recoverable

4.   Voted and Charged Expenditure

5.   Budgetary Resources and Extra Budgetary Resources

6.   Write Off and Write Back




1.   The consolidated fund of India and Contingency fund of India

2.   Fully Distributed cost and Marginal Cost

3.   Remittances into Bank and Cheques & Bills

4.   Minor penalties and Major Penalties

5.   Estimate Committee and Public Accounts Committee

6.   Financial Commissioner and Commissioner of Railway Safety

7.   Misappropriation and Re-appropriation



1.   Acquittance Certificate and Transfer Certificate

2.   Moveable surplus and Dead surplus

3.   Idle time and Joining time

4.   Operating Ratio and Turnover ratio

5.   Fully distributed cost and Marginal cost






1.   Describe the working of Public Accounts Committee and discuss its functions.

2.   What isTraffic Suspense? Briefly explain the components of Traffic Suspense. How is traffic suspense cleared? Do you have any suggestions to improve the present system of clearance of traffic suspense.

3.   Define and explain the purpose and difference between Reserve Bank Suspense and Reserve Bank Deposit.  

4.   Define Establishment suspense. What factors lead to heavy outstanding in Railway Books and what are the measures to reduce it.

5.   Trace the passage of passenger ticket from the time it is printed till the time it is destroyed, bringing out the checks that are necessary at various stages by the accounts department.

6.   What are the various kinds of estimates prepared for Works expenditure. Describe the checks exercised in verification of the estimates.

7.   What is meant by lien. Under what circumstances can it be suspended.




1.   Why is it necessary to have a costing system in Railway workshops? What do you understand from Shop-on-cost, General on cost and Proforma on cost.

2.   How the check exercised by the organisation of Principal Director of Audit is different as compared to the one exercised by Accounts Department? Discuss briefly the form in which Audit objections are compiled and communicated.

3.   What do you understand by Budget and how the budget for expenditure is compiled on Indian Railways.Also discuss briefly the various stages of its review.

4.   What is Station Balance Sheet. What checks are exercised in Accounts Office to verify the Goods and Coaching Balance sheet.  

5.   What are the various parts of the Traffic Book. While discussing the importance of each part explain how Traffic accounts office proves their accuracy.

6.   Prepare the check list for guidance of an Accounts Officer of the Stores Accounts Branch attending Tender committee meetings.

7.   Why is Stock Verification necessary? What is the mechanism for Stock verification in the Railways. How are the results of such verification recorded and dealt with.




1.   How is parliamentary control over Railway finance and policy exercised.

2.   What are the various types of unsanctioned expenditure. Why completion reports should be finalised expeditiously. What is specific fuel consumption. Describe the measure to reduce it.  

3.   Describe role of computerisation in improving efficiency in working of Accounts Department.

4.   What are the checks to be exercised in establishment bills? How will you co-ordinate with bil preparing units to ensure timely payments.

5.   What are the sources of financing of Railway projects? Describe any one of these in detail.

6.   Distinguish between departmental stock verification and accounts stock verification. Describe the procedure for resolving shortages and excesses found by a stock verifier and their eventual adjustment in accounts.