Allocations - Practical question - 2016 - Books & Budget (with books)

Allocations - Practical question - 2016 - Books & Budget (with books)

For the following items of expenditure/earning give: Abstract of Allocation, Demand No. (Where applicable), Minor Head and Detailed Head.     20 marks

Answer:

Note:

1)   Due to merger of Rly.Budget with General Budget, all Demands 3 to 13 are now subsumed into Single Demand No.80 - Ministry of Railways.  The erstwhile Demands 3 to 13 are now named as Sub Major Heads (SMH) 01 to 11 under Major Head 3002 - Indian Railways Working Expenses (Commercial Lines) respectively. 

2)   Description of Demand/Minor Head/Sub Head/Detailed Head is given for the purpose of understanding.  Need not be furnished in answer sheets.

3)   Sub Head is not asked, yet furnished herein for perusal.

4)   For attempting these type of Allocation questions, hard copy of Finance Code Volume 2 (F2) is must for preparation.  Click for F2

5)   Answers are furnished accurately.  Still any discrepancy, please brought to the notice to me.

	QUESTION	ANSWER
S.N		Abstract	Demand	Sub Major Head (SMH)	Minor Head (MH)	Sub Head(SH)	Detailed Head
a	Running repair of traction motor of Electric Locomotive (A.C)	C	05 R & M of Motive Power	03	500 Electric Locomotives	510 Running repairs in sheds.	512 Traction motors and other electrical rotating machines.
b	Imported stores purchased in India	P (Capital)	16 Assets-Acquisition, 'Construction and Replacement.	_	7100 Stores Suspense	7120 Purchases-Indigenous purchase by Railways including Railway Board	7121 Imported stores purchased in India
c	Salary payment of FA&CAO	A	03 General Superintendence and Services.	01	200 Financial Management	210 Accounts	211 Officers
d	Difference between the ledger balance & ground balance discovered by the stock verifier	P (Capital)	16 Assets-Acquisition, 'Construction and Replacement.	_	7100 Stores Suspense	7180 Stock Adjustment A/c	7182 Difference between the ledger balances and the ground balances, discovered during departmental stock verification
e	Penalties levied for irregular travelling by the TTEs in train	X Coaching Earnings	-	-	700 Misc Coaching Receipts	710 Penalties levied for irregular travelling	712 Penalties levied for Irregular travelling by T. T.Es. in trains
f	Expenditure on consultancy services for Passenger Reservation System (Computerisation).	-	16 Assets-Acquisition, 'Construction and Replacement.	_	1700 Computerization	1720 Passenger Reservation System	1725 Consultancy Software
g	Cost of Medicines.	J	11 Staff Welfare & Amenities	09	200 Medical services	230 Cost of Medicines	231 Cost of Medicines
h	Repair and working cost of staff car of General Department	E	07 R & M of Plant and Equipment	05	800 Other Plant & Equipment - General & Traffic Depts	830 Other repairs & Misc expenses	831 Service Motor Cars and Trolleys (Rail and Road)-Repairs and working cost.
i	Contribution towards cost of order police.	K	12 Misc. Working Expenses	10	100 Security	130 Order Police	131 Contributions towards the cost of order police
j	Receipt from car/scooter/cycle parking at stations/Rly. Premises.	Z Sundry earnings	-	-	200 Rents & Tolls	240 Land	246 Receipts from car/scooter/cycle parking at Stations/Rly premises