Railway Accounts Department Examinations

Showing posts with label 2017-18. Show all posts
Showing posts with label 2017-18. Show all posts

Saturday, August 8, 2020

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

 

Note:

 

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.

 

 

SHORT NOTES

 

2017-18

 

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

 

2016

 

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

 

2015

 

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

 

DISTINGUISH BETWEEN:

 

2017-18

 

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

 

2016

 

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

2015

 

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

 

LONG QUESTIONS:

 

2017-18

 

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.

 

2016

 

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.

 

2015

 

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.

****

 


Wednesday, April 15, 2020

Ratios in Indian Railways

Ratios  in Indian Railways


Source: Indian Railways Year Book 2018-19

 

Ratio

Unit

2017-18

2018-19

Good,

if it is

Remarks

Operating Ratio

%

98.44

97.29

Less

GWE/GE x100

Operating Ratio - Coaching

%

181.20

192.49

Less

 

Operating Ratio - Freight

%

58.83

58..72

Less

 

Rate of Return on Capital

%

0.51

1.08

More

Net Revenue/Capital at charge & Investments from Capital Fund x 100

Working Ratio

%

92.5

91.9

Less

compares the operating expenses to its revenue.

Debt servicing as % of OWE

%

13.2

13.6

Less

 

Passenger yield /PKMs

Paise

41.3

44.13

Less

 

Freight yield/NTKMs

Paise

163.83

165.98

More

 

Wagon Turn Round (BG)

Days

5.21

5.00

Less

 

Average speed of Goods train

KM/Hour

23.3

23.2

More

 

SFC  (per 1000 GTKMs) - Passengers

Litres

3.53

3.74

Less

 

SFC  (per 1000 GTKMs) - Goods

Litres

2.01

1.97

Less

 

SEC  (per 1000 GTKMs) - Passengers

K.wts hrs

19.4

18.9

Less

 

SEC  (per 1000 GTKMs) - Goods

K.wts hrs

5.89

5.83

Less

 

Turn Over Ratio (without fuel)- Stores

%

10

9

Less

 

Turn Over Ratio (with fuel)- Stores

%

8

6

Less

 

Ratio of Group C to Group D

Ratio

90:10

89:11

More

Out of 100 staff, 89 belongs to Group C and 11 belongs to Group D. in 1950-51, it is 25:75

Ratio of staff cost to OWE

%

61

59

Less

 

 

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