Railway Accounts Department Examinations

Showing posts with label Appendix3 exam. Show all posts
Showing posts with label Appendix3 exam. Show all posts

Saturday, October 25, 2025

FAQ - Appendix3 Exam IREM

 

FAQ on Appendix3 Examination IREM


1. What is the Appendix-3 / IREM Examination?

It is a qualifying departmental exam for promotion to supervisory posts in the Accounts Department — namely Senior Section Officer (Accounts), Senior Section Officer (Traffic Inspection), and Senior Section Officer (Stores Inspection).

2. Why were these three posts merged?

The merger allows inter-working across Accounts, Traffic, and Stores streams so that qualified officers can be used flexibly as per administrative needs.


3. Who conducts this exam and how often?

The Railway Board conducts the Appendix-3 Examination at regular intervals across all zones under a Computer-Based Test (CBT) system.

4. What is the structure of the examination?

There are 3 Objective Papers (100 MCQs each, 2 hours) and 1 Subjective Paper (200 marks, 3 hours). All exams are without books and computer-based.

5. What subjects are covered in the Objective Papers?

Paper I – General Rules, Establishment, PF, Pension/NPS, Labour Laws, Finance, Expenditure, Book-Keeping, Budget.

Paper II – Stores, Workshop, COS Procedure, Costing, WMS & Stores Accounts.

Paper III – Traffic Accounts, Finance, Statistics/Costing, Station Accounts, Inspection.

6. What does the Subjective Paper contain?

It includes Essay, Letter, and Precis writing, Rajbhasha component, practical Finance & Accounts cases, and numerical questions on Advanced Book-Keeping (calculator allowed).

7. How are marks and merit decided?

Combined marks of Objective and Subjective papers decide the merit. The Subjective paper is checked only if all objective papers are individually passed.

8. What are the passing marks?

General – 40% in each paper and 45% aggregate. SC/ST/PwBD – 30% in each paper and 35% aggregate. Negative marking: –0.25 for each wrong answer.


9. Is there any limit on attempts?

No. Candidates can appear any number of times until they qualify.

10. What about exemption in papers?

If a candidate scores 60% or more in a paper, exemption is granted for that paper for five subsequent attempts.

11. What is the medium of examination?

All papers are bilingual — English and Hindi.

12. Who can appear for Appendix-3 Exam?

Permanent employees who have passed Appendix-2 exam or are exempted, and have 5 years of continuous service in Accounts Office (or 3 years if Graduate).


13. Are there medical requirements?

Yes. Candidates must meet Medical Category C-1 before appearing for the exam.

14. Are ICWA qualified staff exempted from any paper?

Yes. Final ICWA qualified employees are exempted from Advanced Commercial Book-Keeping paper.

15. How are postings decided after passing the exam?

Candidates give preferences among Accounts, Traffic, and Stores while applying, but posting is done by administration based on need. Staff are rotated every 4 years.

16. What is the minimum service in one stream?

Minimum 4 years before transfer to another stream.


17. How is seniority maintained?

Integrated seniority is maintained at Zonal/PU level similar to 70% seniority quota for Group-B promotion.

18. Is there any training after qualifying?

Yes. One-month online orientation, 15-day field training under senior officers, and refresher course every 4 years.

19. What percentage of posts are filled through Appendix-3?

99% of SSO(A) posts and 100% of SSO(TI)/SSO(SI) posts are filled by Appendix-3 qualified staff. 1% of SSO(A) posts reserved for non-qualified Accounts Assistants.

20. Is there any right to promotion after passing?

No automatic right. Passing only makes you eligible; promotion depends on vacancies and panel seniority.

21. Can results be re-evaluated?

No. Re-evaluation is not allowed. Only re-checking of totals or arithmetic mistakes is permitted.

22. How long are answer sheets preserved?

Answer books are kept for six months after final result, after vigilance clearance.

23. What if a staff refuses promotion?

If a candidate refuses promotion, they are debarred for one year. Afterward, promotion is allowed but seniority counts only from the actual promotion date.

24. Who authorizes changes to these rules?

Only the Railway Board can modify or amend the examination rules.


Summary for Aspirants

• No book, CBT mode exam

• 3 objective + 1 subjective papers

• Negative marking = 0.25

• Passing = 40% individual + 45% aggregate

• Exemption ≥ 60% valid for 5 attempts

• No cap on attempts

• No re-evaluation

• Bilingual (Hindi / English)

• 1-month training + 15-day field training

• Posting as per admin needs, rotation every 4 years


Appendix3 Academy | Hyderabad | Contact: 9492432160

Appendix 3 परीक्षा IREM पर अक्सर पूछे जाने वाले प्रश्न


1. परिशिष्ट-3 / आईआरईएम परीक्षा क्या है?

यह लेखा विभाग में पर्यवेक्षी पदों पर पदोन्नति के लिए एक अर्हक विभागीय परीक्षा है - अर्थात वरिष्ठ अनुभाग अधिकारी (लेखा), वरिष्ठ अनुभाग अधिकारी (यातायात निरीक्षण) और वरिष्ठ अनुभाग अधिकारी (भंडार निरीक्षण)।

2. इन तीन पदों को क्यों मिला दिया गया?

विलय से लेखा, यातायात और स्टोर धाराओं में अंतर-कार्य की अनुमति मिलती है, ताकि योग्य अधिकारियों को प्रशासनिक आवश्यकताओं के अनुसार लचीले ढंग से उपयोग किया जा सके।

3. यह परीक्षा कौन आयोजित करता है और कितनी बार?

रेलवे बोर्ड कंप्यूटर आधारित परीक्षा (सीबीटी) प्रणाली के तहत सभी जोनों में नियमित अंतराल पर परिशिष्ट-3 परीक्षा आयोजित करता है।

4. परीक्षा की संरचना क्या है?

इसमें 3 ऑब्जेक्टिव पेपर (प्रत्येक 100 बहुविकल्पीय प्रश्न, 2 घंटे) और 1 सब्जेक्टिव पेपर (200 अंक, 3 घंटे) होते हैं। सभी परीक्षाएँ बिना किताबों वाली और कंप्यूटर आधारित होती हैं।

5. वस्तुनिष्ठ प्रश्नपत्रों में कौन से विषय शामिल हैं?

पेपर I – सामान्य नियम, स्थापना, पीएफ, पेंशन/एनपीएस, श्रम कानून, वित्त, व्यय, बहीखाता, बजट।
पेपर II - स्टोर, कार्यशाला, सीओएस प्रक्रिया, लागत, डब्ल्यूएमएस और स्टोर खाते।
पेपर III - यातायात खाते, वित्त, सांख्यिकी/लागत, स्टेशन खाते, निरीक्षण।

6. सब्जेक्टिव पेपर में क्या शामिल है?

इसमें निबंध, पत्र और सारांश लेखन, राजभाषा घटक, व्यावहारिक वित्त और लेखा मामले, और उन्नत बहीखाता पर संख्यात्मक प्रश्न (कैलकुलेटर की अनुमति है) शामिल हैं।

7. अंक और योग्यता का निर्धारण कैसे किया जाता है?

ऑब्जेक्टिव और सब्जेक्टिव पेपर के संयुक्त अंक मेरिट तय करते हैं। सब्जेक्टिव पेपर की जाँच तभी की जाती है जब सभी ऑब्जेक्टिव पेपर व्यक्तिगत रूप से उत्तीर्ण हों।

8. उत्तीर्णांक क्या हैं?

सामान्य - प्रत्येक पेपर में 40% और कुल 45%। एससी/एसटी/दिव्यांग - प्रत्येक पेपर में 30% और कुल 35%। नकारात्मक अंकन: प्रत्येक गलत उत्तर के लिए -0.25।

9. क्या प्रयासों की कोई सीमा है?

नहीं। अभ्यर्थी अर्हता प्राप्त करने तक कितनी भी बार परीक्षा दे सकते हैं।

10. कागजातों में छूट के बारे में क्या?

यदि कोई अभ्यर्थी किसी पेपर में 60% या उससे अधिक अंक प्राप्त करता है, तो उसे अगले पांच प्रयासों के लिए उस पेपर से छूट प्रदान की जाती है।

11. परीक्षा का माध्यम क्या है?

सभी शोधपत्र द्विभाषी हैं - अंग्रेजी और हिंदी।

12. परिशिष्ट-3 परीक्षा में कौन शामिल हो सकता है?

स्थायी कर्मचारी जिन्होंने परिशिष्ट-2 परीक्षा उत्तीर्ण की है या छूट प्राप्त हैं, तथा लेखा कार्यालय में 5 वर्ष की निरंतर सेवा की है (या स्नातक होने पर 3 वर्ष)।


13. क्या कोई चिकित्सीय आवश्यकताएं हैं?

हाँ। परीक्षा में बैठने से पहले अभ्यर्थियों को मेडिकल श्रेणी C-1 की योग्यता पूरी करनी होगी।

14. क्या आईसीडब्ल्यूए योग्यता प्राप्त कर्मचारियों को किसी भी कागज़ से छूट दी गई है?

हाँ। अंतिम आईसीडब्ल्यूए योग्यताधारी कर्मचारियों को उन्नत वाणिज्यिक बहीखाता पत्र से छूट दी गई है।

15. परीक्षा उत्तीर्ण करने के बाद पोस्टिंग का निर्णय कैसे किया जाता है?

आवेदन करते समय उम्मीदवार अकाउंट्स, ट्रैफ़िक और स्टोर्स में से अपनी प्राथमिकताएँ देते हैं, लेकिन पोस्टिंग प्रशासन द्वारा ज़रूरत के अनुसार की जाती है। कर्मचारियों का हर 4 साल में रोटेशन होता है।


16. एक स्ट्रीम में न्यूनतम सेवा क्या है?

किसी अन्य स्ट्रीम में स्थानांतरण से पहले न्यूनतम 4 वर्ष।

17. वरिष्ठता कैसे कायम रखी जाती है?

ग्रुप-बी पदोन्नति के लिए 70% वरिष्ठता कोटा के समान एकीकृत वरिष्ठता को क्षेत्रीय/पीयू स्तर पर बनाए रखा जाता है।

18. क्या योग्यता प्राप्त करने के बाद कोई प्रशिक्षण दिया जाता है?

हाँ। एक महीने का ऑनलाइन ओरिएंटेशन, वरिष्ठ अधिकारियों के अधीन 15 दिन का फील्ड प्रशिक्षण, और हर 4 साल में रिफ्रेशर कोर्स।

19. परिशिष्ट-3 के माध्यम से कितने प्रतिशत पद भरे जाते हैं?

एसएसओ (ए) के 99% पद और एसएसओ (टीआई)/एसएसओ (एसआई) के 100% पद परिशिष्ट-3 के योग्य कर्मचारियों द्वारा भरे जाते हैं। एसएसओ (ए) के 1% पद गैर-योग्य लेखा सहायकों के लिए आरक्षित हैं।

20. क्या उत्तीर्ण होने के बाद पदोन्नति का कोई अधिकार है?

कोई स्वचालित अधिकार नहीं। केवल उत्तीर्ण होने पर ही आप पात्र बनते हैं; पदोन्नति रिक्तियों और पैनल की वरिष्ठता पर निर्भर करती है।

21. क्या परिणामों का पुनः मूल्यांकन किया जा सकता है?

नहीं। पुनर्मूल्यांकन की अनुमति नहीं है। केवल कुल योग या अंकगणितीय त्रुटियों की पुनः जाँच की अनुमति है।

22. उत्तर पुस्तिकाएं कितने समय तक सुरक्षित रखी जाती हैं?

अंतिम परिणाम के बाद सतर्कता मंजूरी के बाद उत्तर पुस्तिकाएं छह महीने तक रखी जाती हैं।

23. यदि कोई कर्मचारी पदोन्नति से इनकार कर दे तो क्या होगा?

यदि कोई उम्मीदवार पदोन्नति से इनकार करता है, तो उसे एक वर्ष के लिए रोक दिया जाता है। उसके बाद, पदोन्नति की अनुमति दी जाती है, लेकिन वरिष्ठता की गणना वास्तविक पदोन्नति तिथि से ही की जाती है।

24. इन नियमों में परिवर्तन का अधिकार किसे है?

केवल रेलवे बोर्ड ही परीक्षा नियमों में परिवर्तन या संशोधन कर सकता है।

उम्मीदवारों के लिए सारांश

• बिना किताब, सीबीटी मोड परीक्षा

• 3 वस्तुनिष्ठ + 1 व्यक्तिपरक पेपर

• नकारात्मक अंकन = 0.25

• उत्तीर्ण = 40% व्यक्तिगत + 45% समग्र

• छूट ≥ 60% 5 प्रयासों के लिए मान्य

• प्रयासों की कोई सीमा नहीं

• कोई पुनर्मूल्यांकन नहीं

• द्विभाषी (हिंदी / अंग्रेजी)

• 1 महीने का प्रशिक्षण + 15 दिन का क्षेत्र प्रशिक्षण

• प्रशासन की आवश्यकता के अनुसार पोस्टिंग, हर 4 साल में रोटेशन


Appendix3 अकादमी | हैदराबाद | संपर्क: 9492432160




Tuesday, September 30, 2025

Appendix3 of IREM

 




Appendix3 of IREM


click for Appendix3 of IREM




APPENDIX 3 

QUALIFYING EXAMINATION FOR PROMOTION TO THE RANK OF SENIOR SECTION OFFICER (A/Cs), SENIOR INSPECTORS OF STATION ACCOUNTS AND SENIOR INSPECTORS OF STORES ACCOUNTS

The scheme of Appendix-3 /IREM examination for promotion to the rank of supervisory posts of Senior Section officer/Accounts/Sr.SO/Acs, Senior Inspector of Station Accounts/Sr.TIA & Senior Inspector of Stores Accounts/Sr.ISA may be modified as under:-

1. To merge the three streams of Sr. SO(A/cs)/ Sr.TIA & Sr.ISA with prospective effect and allowing supervisory staff to work in all the three streams.

 2. Introduction of the concept of objective type questions in Appendix-3/IREM Examination for promotion to the supervisory posts of filling up of the Senior Section officer/Accounts/Sr.SO/Acs, Senior Inspector of Station Accounts/Sr.TIA& Senior Inspector of Stores Accounts/Sr.ISA and merger of the categories of Sr.SO(A)/Sr.TIA & Sr.ISA of Accounts department.

 3. Detailed modalities of the scheme of conducting Appendix-3/IREM examination under the revised pattern is as under: -

(i) The examination will continue to be conducted by the Railway Board at regular intervals as at present under the revised pattern. All the papers will be Without Books and the examination will be Computer Based Test/CBT.

(ii) Merged Appendix-III IREM examination will have 3 objective question papers of 100 Multiple Choice Questions/MCQs each (of 2 hours duration) and 100 marks each and one subjective paper of 200 marks of 3 hours duration.

(iii) a) The Objective Type Papers are:

Paper I : GRP, Establishment, PF, Pension/NPS, Labour Laws and Associated Finance, Expenditure, Books & Budget, Book-Keeping.

Paper II: Stores, Workshop, COS Procedure, Workshop Costing and Associated Finance, Expenditure & WMS & Stores Account.

 Paper III: The third objective type paper will cover Traffic Accounts, Finance, Traffic Statistics/Costing, Station Accounts and Inspection.


3(iii)(b)  

-The subjective Paper will cover:- One section on General Essay, Letter 

& Precise, and question on Rajbhasha as per ACS No.283 dated 4.12.2023. 

The remaining parts will test Practical aspect of Finance and Accounts 

approaching the Finance and Accounts case, comprehending the issue and 

conclusions arrived thereby. Numerical questions related to Advanced 

Book Keeping to judge analytical ability of the candidate for which use 

of calculator will be permitted. 

(iv) The combined marks of objective and subjective papers will determine the position of candidate in merit list.

(v)  Subjective paper will be conducted through on-line mode. Question paper will be available on computer and candidate will have to write answers on paper.(vi) There will be no cap on the maximum number of attempts to appear in Appendix-3/IREM Examination under the new pattern.

(vii) To pass the exam, candidate will have to pass the objective and subjective papers individually and will have to secure to minimum marks in aggregate (of objective papers) also to pass the exam.

\3(viii)& (x)  The qualifying marks in the individual paper (both objective and subjective) will be 40% (for SC/ST/PwBDs it will be 30%). Candidates should obtain  an aggregate of 45% in the three objectives paper (SC/ST/PwBDs it will be 35%)

3(ix) -     The exemption for taking paper in the subsequent attempts will be 60% and above. The exemption will only stay for 5 attempts, beyond which the paper needs to be taken again.

 (x) Pass marks for subjective paper will be 40% with extant instructions of relaxation for reserved categories.

(xi) Negative Marking-There will be negative mark of 0.25 for each of the wrong answers in objective type question paper.

3(xii) Subjective paper will be evaluated only for such candidates who qualify all objective papers.

 (xiii) The examination will be bilingual in Hindi/English as per the option of the candidates.

3(xiv) - A candidate who qualifies objective papers (individual and aggregate) & Subjective paper will be declared successful to have passed the Appendix-3(IREM) Examination.

(Authority Board�s letter No. A(E)/A3/2023/10/2  dated  07 -03-2023   ) ACS no 288

 ACS 4. No railway servant will be permitted to appear for the examination unless: �

 (a) He has passed the examination laid down in Appendix 2 for promotion above the rank of Clerks Grade II or he has exempted from passing that examination under the provision of any general rule laid down in this Manual or separately by the Railway Board or holds the post of a Clerk Grade I substantively.

 Provided that no such railway servant will ordinarily be considered eligible for appearing in this examination unless he is permanent and has completed 5 years Continuous service in a Railway Accounts Office, or three years if he is a Graduate.

 5. Railway Servants falling under medical category C-2 and who desire to qualify in Appendix III-A examination for promotion to the posts of Inspectors of Station Accounts and Inspectors of Stores Accounts would be medically examined in accordance with the Standards of re-examination during service prescribed for Category C-1 before they are permitted to sit for the said examination, in addition to satisfying the requirements of Rule 6 (a).

6. Final ICWA qualified staff of Accounts and other Departments, who are absorbed as Cost Accountants in the Accounts Department, and Final ICWA qualified staff of Accounts Department be exempted from appearing and passing in the Compulsory Subject�Advanced Commercial Book Keeping�referred to in Para 2(i) of Appendix 3 to the Indian Railway Establishment Manual, as and when they take up the Appendix 3 (IREM) Examination.

7. After the unification of Supervisory posts of Accounts department, Appendix-3/IREM qualified staff posted as SSO(A), Sr.TIA & Sr.ISA will be designated as Senior Section Officer/Accounts (SSO/A), Senior Section Officer/Traffic Inspection (SSO/TI) and Senior Section Officer/Stores Inspection (SSO/SI).

 8. (i) The staff will be asked to give order of preferences for all the three categories of supervisory posts of SSO(A)/SSO/TI & SSO/SI at the time of filling up of Appendix-III application form. Option once exercised will be treated as final. However, the option does not provide right to the candidate for posting as per the preference. Posting of Appendix-3/IREM qualified staff as Senior Section Officer/Accounts, Senior Section Officer/Traffic Inspection and Senior Section Officer/Stores Inspection will be made by the Railway administration as per administrative requirements with transfer at regular interval as per local requirement with minimum period of 4 years, in each category.

(ii) Supervisory Staff after completion of minimum 04 years must be transferred from one stream to another stream as per the administrative requirements. However, candidates who have less than 03 years of service left may be allowed to continue in the same stream in which they are serving as per the administrative requirement.

(iii) Integrated seniority with Zonal Railway/PU will be maintained on the same lines is being done now in case of 70% seniority for promotion to Gr.B post of Accounts department.

(iv) In addition to their current choice/option, Accounts staff who have already qualified Appendix III examination but are waiting for posting, will be given option to opt for supervisory cadre other than the one that had initially opted for.

9. Medical fitness for outdoor works- Medical category prescribed for SSO/TI and SSO/SI will be C1.

10.Suitable training will be imparted to the candidates.

11. After declaration of Appendix-III IREM examination results, an appropriate Selection Board on each Railway Administration should immediately arrange to assign a suitable place to each such candidate in the panel based on their relative seniority. The staff placed on the panel in any year will rank senior to those empanelled in subsequent years. Promotions will be effected as per their panel seniority and vacancies available in various streams by Zonal Railway administration. Zonal Railways may consider preference of the candidate while filling vacancies. Postings will be based on panel seniority and merit & preference in the merged cadre of SSO(A), SSO/Traffic Inspection and SSO/Stores Inspection. Zonal Railway may provide vacancies of posts to be filled up in different categories. Zonal Railway (PFA) will decide the administrative requirements for posting of qualified Appendix-3/IREM staff

12. Extant rules on reservation must be followed in merged cadre on overall basis.

13. The passing of the examination in this Appendix does not give a railway servant the right to claim promotion.

14. A railway servant who qualifies for promotion to the rank of Section Officer (A/cs) etc., by passing the examination mentioned in this Appendix will be liable to transfer to the Railway Board's Office.

15. No alterations shall be made in these rules without the prior sanction of the Railway Board.

16. Answer books of the candidates will be destroyed after a period of six months from the date of declaration of the final result after obtaining vigilance clearance.

17. There is no provision of re-evaluation/re-assessment in Appendix-III Examination; Rechecks of totals of marks and arithmetic mistake are permissible only.

18. Refusal to carry out promotion-As already provided for in Para 224/IREM, in case of refusals, the concerned staff will be debarred for promotion for one year and on completion of debarment period will be considered for promotion as per administrative requirement after one year. On being promoted to the working post in future, they will get seniority only from the date of promotion i.e. they will be placed junior to all those promoted during the period of debarment from the same panel as also from the subsequent panel(s).

19. Before posting a staff to the post of Sr.SO(A)/Sr.SO(TI)/Sr.SO(SI), staff will undergo one month online common orientation training Program. They will be deputed for minimum 15 days on the job/field training under the supervision of Sr.SO(A)/Sr.ISA/Sr.TIA. There will be a refresher course for them after every 4 years to acquaint them with the requirements of duties.

20. As there is no element of direct recruitment in the supervisory posts of SSO(A)/Sr.TIA or Sr.ISA, 1% of the posts of SSO(A) will continue to be earmarked for promotion of non-Appendix-III IREM qualified Accounts Assistants & 99% of the posts of SSO(A) and 100% of the posts of Sr.SO(TI) and Sr. SO(SI) will continue to be filled up from Appendjx-III IREM qualified staff. Railways may freeze the number of posts of SSO(A) as on 1/1/22 to determine the number of 1% of posts of Sr. Accounts Assistants (non-Appendix-3 IREM qualified Accounts Assistants)

(Authority- Railway Board's letter No A(E)/A3/2023/10/2 dated 21.08.2023) ACS 282

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