Railway Accounts Department Examinations

Thursday, December 20, 2018

Important questions - General Expenditure



General expenditure - Most Important Short notes (5 marks) in  Appendix 3A Exam.


My advice is to read and cover entire syllabus irrespective of Important or Not Important.  Subsequently put more preference for important ones because they are repeatedly asked in previous examinations as well as for importance they associated with in working of Indian Railways.


  1. Two packet system of Tendering  Click here

  1. Asset Register - 2006 (WO)   Click here 
      3. Measurement Book 

  1. Contractor's Measurement Book Click here

  1. Cost over runs & Time over runs 

  1. Development Fund 

  1. Development Reserve Fund 

  1. Capital Fund 

  1. Railway Liability Reserve Fund /  Debt Service Fund Click here

  1. RRSK  Click here

  1. Public Private Partnership - PPP 

  1. Differences between Demands Recoverable & Bills Recoverable  Click here

  1. Differences between Lease and License Click here

  1. Differences between Concurrence and Vetting Click here

  1. EBR -Extra Budgetary Resources  

  1. EBR(IF)  Click here

  1. EBR(IRFC) Click here

  1. EBR(PPP)

  1. FDI - Foreign Direct Investments  

  1. Development Order Click here

  1. Unremunerative / Uneconomic Branch Lines Click here

  1. Standards of Financial Propriety   Click here

  1. Sources of Finance - Capital, Capital Fund, DRF, DF, RSF, EBR like IRFC, PPP, FDI etc,Click here

  1. Seigniorage Charges Click here

  1. RLDA - Rail Land Development Authority Click here

  1. Model SOP Click here

  1. Umbrella Works

  1. GeM

  1. New GCC for Works - Nov, 2018

  1. GCC for Services

  1. IRPSM - Indian Railways Projects Sanctions & Management Click here

  1. Transformation cell Click here

  1. Joint Ventures

  1. COE - Control Over Expenditure

  1. Tender/Contract documents Click here

  1. IRSDC  Click here 
  2. GFR - General Financial Rules Click here
  3. GST - Goods & Service Tax Click here
  4. OOT - Out Of Turn Works Click here
  5. RSF - Railway Safety Fund Click here
  6. Advances to Contractors  Click here
  7. Tender Notice  Click here
  8. Responsibility Accounting Click here
  9. LHC - Line Haul Cost Click here
  10. Cost Plus Tender / Cost Plus Contract Click here
  11. Differences between IRCA and IRFA transactions Click here
  12. Performance Guarantee Click here
  13. Differences between SD and PG Click here
  14. Price Variation Clause - PV clause Click here
  15. Negotiation  Click here
  16. Differences between Variation and Vitiation Click here
  17. Counter Offer  Click here
  18. Way Leave charges Click here
  19. Line Capacity Works Click here








General expenditure - Important Essay questions(20 marks) in  Appendix 3A Exam.

My advice is to read and cover entire syllabus irrespective of Important or Not Important.  Subsequently put more preference for important ones because they are repeatedly asked in previous examinations as well as for importance they associated with in working of Indian Railways.



1.     What are the Measurement Books ? How are these maintained and what is their utility ? 1988 (WO)

2.     Under what circumstances can works be started before preparation of detailed estimates ? How are these regularised ?  1988 (WO)    

3.     What are the various types of tenders for contracts of civil engineering dept ? Give critical comments on each of these and mention the checks exercised in the Accounts Office while letting out such contracts.   1988 (WO)

4.     What are the Works Registers and what purpose do they serve ?  Bring out the pros and cons of single set and double set of Works Registers.  1988 (WO)

5.     Explain the term " Unsanctioned expenditure" with suitable examples.  What is the machinery for watching such expenditure and how is it ultimately regularised ? 1988 (WO)

6.     What are the Completion Reports (CRs) for works drawn up ?  What are the points that are looked into while certifying CRs ?  What are the implications of non-drawal of CRs expeditiously after the completion of works ?  1988 (WO)

7.     What is a Material -at-Site account (MAS) and what purpose does it serve ?  Explain briefly how it is maintained and reviewed .   1988 (WO)

8.      What is Railway Safety Fund (RSF) ?  For what types of work is it used ? How does RSF get credit for the use of Railway projects? - 2012 (W)

9.     What are the items to be verified while vetting a Revised Estimate ? - 2012 (W)

10.   What is meant by earnest money, security deposit and Performance Guarantee ? What are these important for ? - 2012 (W)

11.   What is a special limited tender ? How is it processed ? Explain in detail. - 2012 (W)

12.   What is the difference between RECT and PECT surveys ? How are these conducted?  What is the importance of survey in the sanction of a project?  - 2012 (W)

13.   What are the canons of financial propriety ? In this regard, how is irregular expenditure regularized ?  - 2012 (WO)

14.   What are the checks exercised by Accounts Office on: i) On account bills ii) Final Bills - 2012 (WO)

15.     What are the various records checked during the inspection of a PWI's Office ?  In case any irregularity is detected, what action is to be taken. - 2012 (WO), 1999 (WO)

16.  What do you understand by a Zonal contract ? How is it different from other works contracts ? - 2012 (WO)

17.  What is two packet system of tendering  ?  Discuss the advantages and disadvantages of this system ? - 2012 (WO)

18.   What role does the accounts department play with regard to control over revenue
     expenditure ? - 2012 (WO)



No comments:

Post a Comment

Note: Only a member of this blog may post a comment.