## Railway Accounts Department Examinations

Showing posts with label 2004. Show all posts
Showing posts with label 2004. Show all posts

## Thursday, September 13, 2018

### Operating Ratio - 2004 Books & Budget (without books)

Books & Budget 2004 (Without Books) - Operating Ratio Problem
Qn.  Given below are certain figures in crores of rupees:-

(All figures in Rs. Crores)
 Particulars Amount Gross Traffic Receipts (Including Suspense of  100) 35000 OWE - Ordinary Working Expenses 25000 Appropriation to DRF 1200 Appropriation to Pension Fund 3500 Dividend to General Revenue 1700 Appropriation to DF - Development Fund 500

Find
1)      Calculate the Operating Ratio from the above set of figures
2)      What is the amount, which can be appropriated to Capital Fund ?
Solution:
Ready reckoner for calculation of Operating Ratio

 SN Particulars formulae Amount SN Particulars formulae Amount Finding 1. Coaching Earnings (less refunds) 10 OWE - Ordinary Working Expenses 25000 2. Goods Earnings (less refunds) 11 Appropriation to DRF 1200 3 Traffic Earnings (1 + 2) 12 Appropriation to Pension Fund 3500 4 Sundry Other Earnings (less refunds) 5 Gross Earnings (3 + 4) 34900 13 Gross Working Expenses (10 + 11 + 12) 29700 O.R = 13/5 x 100= 29700/34900 x 100 =  85.10 % 6 Suspense 100 14 Suspense 0 7 Gross Receipts (5 + 6) 35000 15 Gross Expenditure (13 + 14) 29700 8 Miscellaneous Receipts 0 16 Miscellaneous Expenditure 0 9 Total Revenue Receipts (7 + 8) 35000 17 Total Revenue Expenditure (15 + 16) 29700 Net Revenue/Net Receipts  = 9 - 17 = 35000 - 29700 = 5300

Surplus = Net Revenue/Net Receipts minus Dividends paid.
Surplus = 5300 - 1700 = 3600
Surplus - Appropriation to Development Fund = Balance left over for appropriating to Capital Fund
= 3600 - 500 = 3100