Designed to help the candidates appearing the Appendix 3, LDCE, 70% etc of Railway Accounts
Showing posts with label Books & Budget. Show all posts
Showing posts with label Books & Budget. Show all posts
Friday, November 30, 2018
Wednesday, November 28, 2018
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
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
$$$$$$
Subscribe to:
Posts (Atom)