Railway Accounts Department Examinations

Showing posts with label Books & Budget. Show all posts
Showing posts with label Books & Budget. Show all posts

Thursday, November 22, 2018

Allocations - 2015 Books & Budget (with books ) Question paper


                                                            ALLOCATIONS
For the following items of earnings/expenditure give abstracts of allocation, Name of Demand, Minor Head and Detailed Head ( any ten) – 20 marks


SN
BOOKS & BUDGET (With Books ) – 2015
Abstract
Demand No.
Minor Head
Sub head
Detailed head
1
Salary of  TTE
G
09
500
530
530
2
Salary of Member, Technical of Railway Claims Tribunal
-
02
-
-
-
3
Casual renewal of rails
-
16
3100
3140
3141
4
Repairs & Maintenance of the residence of engineering gateman
B
04
500
530
532
5
Telephone charges of DFM – Divisional Finance Manager
A
03
200
210
213
6
Normal maintenance and repairs of overhead equipment
E
07
400
410
411
7
Ex gratia payment to injured passengers in Railway accident
K
12
300
320
322
8
Earnings from the sale of dry trees.
Z
 -
500
520
522
9
Income from ordinary full fares
X
-
100
110
111
10
Way leave charges
Z

200
240
245
11
Running repairs to AC 2 tier coaches.
D

500
520
520


Sources of Finance Erstwhile Demand No. 16 / Capital segment of Demand No.80


Indian Railways - Demand No.16 – Sources of Finance

Sources of Finance
financed from
chargeable to
20
Capital
General Revenues (Ministry of Finance) as Budgetary support
Land, New Lines, Gauge conversions, Doubling, Electrification, Locos, Coaches & Wagons.
21
DRF- Depreciation Reserve Fund
Appropriated from Ordinary Revenue (i.e., Railway Revenue under Demand No.14 – Appropriation to DRF, Pension Fund
Track renewals, Replacement of Locos, Coaches & Wagons
22
OLWR - Open Line Works Revenue
Not existed
Not existed
23
D.F – Development Fund I
Appropriated from Ordinary Revenue (i.e., Railway Revenue) after paying Dividends to General Revenues.
Note: PLUS – easy way to remember DF I, II, III & IV.
Passenger welfare works and other Railway user works (waiting hall, goods sheds & Parcel offices)
33
D.F – Development Fund II
Labour/Staff Welfare Works (Hospitals, Schools, Rly. Institutes, Quarters for Cl.III& IV staff)
43
D.F – Development Fund III
Un-remunerative works (modern train control equipment, washable aprons, new flag stations, improvements to Station/Office buildings)
53
D.F – Development Fund IV
Safety Works (All safety works other than ROB/RUBs & LC gates)
24
ACSPF - Accident Compensation, Safety, Passenger Fund
Not existed. 
Accident compensation - transferred to Demand No.12/SMH 10
Safety - Transferred to DF IV
Passenger welfare works -  DF I
Not existed
25
C.F – Capital Fund
From Ordinary Revenue (i.e., Railway Revenue). If any surplus available after paying Dividends to General Revenues and appropriating to D.F, R.S.F, Railway Liability Reserve Fund.
All works which are hitherto chargeable to Capital are now chargeable to Capital fund subject to availability of amount in the Capital Fund. 
26
R.S.F – Railway Safety Fund
Appropriated from Ordinary Revenue (i.e., Railway Revenue) after paying Dividends to General Revenues and from CRF-Central Road Fund and RSWF – Railway Safety Works Fund ( maintained in the ministry of finance)
Plan Head 29 – Conversion of unmanned to manned Level Crossing(LC) Gates

Plan Head -30 – Construction of ROBs/RUBs
27
SRSF - Special Railway SafetyFund
Not existed
Not existed
29
RRSK - Rashtriya Rail Sanraksha Kosh
From ordinary Revenue, Cess on Fares, Contribution from CRF- Central Road Fund & Budgetary support from ministry of finance
Tr     Track renewals &upgradation
2.       Bridge rehabilitation
3.       Elimination of LC gates on BG routes by 2022  }
        Construction of ROBs/RUBs    
4.       Replacement & Improvement of Signaling system.
5.       Improvement & up gradation of Rolling Stock.
6.       Replacement of Electrical assets
7.       HRD – Human Resources Development.


Note: 
1.      The above table is just an outline for understanding of Funds in broad sense. For complete details, refer chapter VII of Indian Railways Finance Code volume I for allocation rules.



Books & Budget - Important questions


Books & Budget - IMPORTANT. QUESTIONS -Short Notes - 5 marks


Notes:

A.    (W) means With Books and (WO) means Without Books.

B.    Wherever marks not indicated, they are asked for 5 marks.

C.   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.    Operating Ratio  -1985 (WO),1988 (WO)-20 marks,1990 (WO), 1991 (WO)-20 marks, 1992 (WO), 1994 (WO),  2012 (W)   Click for OP theory and Practicals

2.     Development Fund (DF) - 2012 (W) 

3.     Proportionate Budget Allotment (or Budget proportions) - 1989 (W), 2012 (W)

4.    Public Accounts Committee (PAC) - 1989 (WO), 2012 (WO)   Click for PAC

5.    Depreciation Reserve Fund (DRF) - 2012 (WO) 

6.    Final Modification Statement - 1987 (WO), 1988 (W), 1991 (WO), 1992(WO), 1993(WO),
                                                1995(WO), 2012 (WO)

7.    Vote on Account - 1991 (WO), 1994 (WO), 1995 (WO) Click for article on VOA

8.    Public Account of India - 1991 (WO), 1995 (WO) 

9.    Contingency Fund of India - 1986 (WO), 1987 (W), 1988 (WO), 1990 (WO), 1991 (WO),
                                            1995 (W), 1996(W), 1997 (WO) 

10.  Post Audit of Paid Vouchers  - 1985 (WO) 1987 (W)-20 marks, 1988 (W)& 1991(W) - 10 marks

11.  New Service/New Instrument of Service - 1985 (WO), 1988 (WO), 1989 (WO)  Click for New Service article

12.  Reserve Bank Suspense - 1987(W), 1990(W), 1992(W)  Click for Reserve Bank Suspense

13.  Re-Appropriation - 1988(W)-20marks,1993(W), 1994 (WO)-10marks, 1996 (WO), 2010 (W)

14.  Mis Classification /Annexure J - 1990 (W), 1993 (W), 1994 (W) Click for Misclassification

15.  Civil Demands/Civil Grants - 1986 (WO), 1989 (WO), 1994 (W)

16.  Capital Fund -1994 (W), 1995 (W), 1997 (WO)  Click for Capital Fund

17.  TWFA - Transfers Without Financial Adjustments - 1990 (WO), 1994 (W), 1995 (WO), 1997 (WO)  Click for article onTWFA

18.  IRFC -  Indian Railways Finance Corporation  - 1990 (W), 1992 (W)-10 marks,
                                                                           1995(W)-20 marks, 2004 (W) Click for IRFC

19.  RCC - Railway Convention Committee - 1987 (W), 1988 (WO), 1990 (W), 1992 (WO), 1995 (WO)  Click for RCC

20.  Exchequer Control - 1985 (WO)-20 marks, 1986 (WO)-20 marks, 1988 (WO)-20 marks,
                                1990 (W)-10 marks, 1991 (W), 1993 (WO), 1994 (WO),
                                1995 (WO)-20 marks, 1996 (W) Click for Exchequer Control

21.E-Recon or Transfer Transactions   click for ERecon

22. Sources of Finance click for articles on various Funds

23. Railway Safety Fund Click for article on RSF

24. RRSK Click for RRSK

25. Debt Service Fund or Railway Liability Reserve Fund Click for article on Debt Service Fund

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