Railway Accounts Department Examinations

Showing posts with label Abstracts. Show all posts
Showing posts with label Abstracts. Show all posts

Friday, January 19, 2024

Mapping of erstwhile Demands with Major Heads & SMH - Sub Major Heads



 Mapping of erstwhile Demands with

  Major Heads & SMH - Sub Major Heads


Group

Description

Erstwhile Demand

Major

Head

SMH 


Policy & Services common to IR

Railway Board

01


3001

Nil

Misc. Expenditure (General)

02

Nil

Admin

General Superintendence & Services

03










3002

1

Repairs & Maintenance

P.Way & Works

04

2

Motive Power

05

3

Carriages & Wagons

06

4

Plant & Equipment

07

5

Operating Expenses

Rolling Stock & Equipment

08

6

Traffic

09

7

Fuel

10

8

Others

Staff Welfare & Amenities 

11

9

Misc. Working Expenses 

12

10

PF, Pension & Other Retirement Benefits

13

11

Funds

Appropriation to Funds

14

12

Dividends

Dividends to General Revenues

15

3005

Nil

Assets

Assets - Acquisition, Construction & Replacement

16

5002

Nil





Important Major Heads 

Major Head

Description

1001  

Indian Railways-Miscellaneous Receipts

1002

Indian Railways-Commercial Lines-

Revenue Receipts

1003

Indian Railways-Strategic Lines-Revenue Receipts

3001

Indian Railways-Policy Formulation,

 Direction, Research, and other Miscellaneous 

Organisation

3002

Indian Railways-Commercial Lines-Working Expenses

3003

Indian Railways-Strategic Lines-Working Expenses

3005

Payments to General Revenues (Dividends etc)

5002 

Capital Outlay on Indian Railways-Commercial Lines

5003

Capital Outlay on Indian Railways-Strategic Lines

Important Major Heads (within brackets are Erstwhile Demand Numbers)


Revenue Receipts

X,Y & Z

Ordinary Working Expenses 

(3 to 14)

Capital Expenditure 

(16)

Commercial Lines

1002

3002

5002

Strategic

 Lines

1003

3003

5003


Note: Strategic lines existed in 4 Zonal Railways i.e., NR, NFR, NWR & WR  


Friday, June 9, 2023

Mapping of erstwhile Demands with SMH - Sub Major Heads and Abstracts (Major Head: 3002 - Indian Railways Commercial Lines - Working Expenses)

https://lh4.googleusercontent.com/Ir3lzgoYbhwS0SKQ2_S65JxRe8dxhIc-FVxZKa8jIOlPWbLd2BHeQ_tWOh0vVIxudZERN65sQ3e5jBEo6eGCcaI4I_g4BsFDTXWmLMCVGvUXpHgdzg6fzNLCoZeJEF8uwDjMJqsy1QNywUk6d_wA9QU

Mapping of erstwhile Demands with 

SMH - Sub Major Heads and Abstracts  

(Major Head: 3002/3003)

 

Group

Description

Erstwhile Demand

SMH 

Abstract 

Admin

General Superintendence & Services

3

1

A

Repairs & Maintenance

P.Way & Works

4

2

B

Motive Power

5

3

C

Carriages & Wagons

6

4

D

Plant & Equipment

7

5

E

Operating Expenses

Rolling Stock & Equipment

8

6

F

Traffic

9

7

G

Fuel

10

8

H

Others

Staff Welfare & Amenities 

11

9

J

Misc. Working Expenses 

12

10

K

PF, Pension & Other Retirement Benefits

13

11

L

Funds

Appropriation to Funds

14

12

M

Suspense

Suspense

12

10

N

NPS

Govt contribution for Defined Contribution Pension Scheme (NPS)

13

11

O

Notes:

  1. There is No Abstract bearing alphabet ‘I’  
  2. Erstwhile Demand No. 12  - Two Abstracts - K & N 
  3. Erstwhile Demand No. 13  - Two Abstracts - L & O