Appendix2 Examination Question Papers SCR 2022
Bookkeeping Question Paper
GRP Question Paper
General Expenditure (Optional) Question Paper
Key of Bookkeeping Question Paper
SOUTH CENTRAL RAILWAY
APPENDIX 2A(lREM) EXAMINATION - 2021
ELEMENTARY BOOK KEEPING
TIME: 3 HOURS TOTAL MARKS: 100
Instructions to the candidates
Corrections of any type like cutting, overwriting, erasing, scoring of or modifying the answer etc., are not permitted for questions in section B. In case any corrections are made, such answers shall not be evaluated.
The candidate should write their name and roll number in the space provided on the flyleaf only and disclosure of the Identity by way of making certain symbol /mark or signature on any of the other sheets of the answer book, the answer book will not be evaluated.
2 x 10 = 20 Marks
Final Accounts Answers:
Trial Balance Total - Rs. 176580
Gross profit - Rs. 43715
Net profit - 26360
Balance Sheet Total - 90915
Section B ( 50 Marks)
Answer all the questions
Choose the correct answer from the following 10 x1= 10 Marks
1. The 'Revenue recognition principle' indictates that all types of incomes should be recorded or recognized when:
Cash is Received
At the end of the Accounting Year
When they are earned
When Interest is paid
2. Cost concept basically recognizes:
Fair Market Value
Historical Cost value (Acquisition cost)
3. The following is a statement showing the financial status of the entity at any given time is:
Profit & Loss Account
4. Trial Balance cannot be prepared
Single Entry System
Double Entry System
5.Plant & Equipment, Buildings Accounts is a:
A) Personal Account B) Real Account
6. In the 'Financial Statement' the contingent liability is:
7. Provision for contingencies are not made in respect of ..... ..... .... .. since they do not relate to situation existing at the balance sheet date
Un specified Business Risk
Certain Business Risk
Specified Business Risk
Uncertain Business Risk
8. Under Accrual Accounting Method Depreciation on CWIP will be charged on:
Fair Market Value //
No depreciation is charged since the asset is not put to use
9. Under Accrual Accounting method of IR, Ambulance will cover under which FAR?
FAR - 11
10. Account which kept record of properties owned by trader, called................... ..
None of the above
Fill in the blank with appropriate word 10 x 2 = 20 marks
______ are the obligations payable over or after a long period.
_______issues Accounting standards in India.
Under ______ basis accounting revenues are recognized when they are received.
The _________ concept requires that the same accounting method should be used from one accounting period to the next.
________ is used to record the expenses like postage, conveyance, stationery etc.
________ means writing off the intangible assets such as patents, copyrights, trademarks.
A statement depicting the exact financial position of a business on a particular date is called _________
________ is a provision made for the amount that a business enterprise may not be able to realize in future.
Drawings account is related to _______
Market price of goods declined than its cost price. Concept it follows is _________
Long term liabilities
ICAI (Institute of Chartered Accountants of India)
Petty Cash Book
RBDD - Reserve for Bad & Doubtful Debts
Proprietor ( Personal Account)
True or False: 10 x1 = 10 Marks
The Matching concept matches Capital with Income.
The Single entry system of Bookkeeping is a systematic account.
Accrued expense is considered as Asset.
Debtor Account is a Real Account
Cash in Bank is an intangible Asset.
CWIP (Capital Works In Progress) shall be valued at money spent and paid.
Rent, Salaries & Wages are related to Personal Account.
Purchase Book is meant for recording Cash purchases.
For each and every Debit there must be a corresponding credit is the principle of Going Concern.
Decrease in the value of Creditors result in increase in Cash.
Answers: 1 to 10 - All False
Match the following
The Balance in Cash Book
Break Even Point
Non Cash Expenditure
No Profit No Loss
1 - A
2 - E
3 - B
4 - D
5 - C
APPENDIX 2A - IREM EXAMINATION - 2021
GENERAL RULES AND PROCEDURE
3 hours Max.
Answer all the questions
unless mentioned otherwise
The marks are indicated
against each questions
Cell phones and calculators
are strictly prohibited writings of any type are not permitted for objective
Draft a DO letter from PFA to all DRMs to conduct review regarding
rationalizing the expenditure and reducing the non-essential expenditure. (20
Write a letter from Sr DFM to all branch officers to review the outstanding items under Security Deposit which
are beyond three years old and to take necessary action for early
clearance of the same. (20
Ill. Write short notes on any Fifteen of the
development unit 1. PTO
of financial propriety
IV. Expand any Fifteen of the following. (15x1=15
Railways Institute of Financial Management
Materials Management System
Railways Management Service
for Railway Information Systems
Vikas Nigam Limited
Operations Information System
Passed At Danger
Innovative Non-Fare Revenue Ideas Scheme
for Railway Released Materials
10. Ultra-Sonic Flaw Detection
Payroll & Accounts System
Public Grievances Redressal & Monitoring System
13. Contributory Pension Scheme
Advisor & Chief Accounts Officer
Railways Projects Sanction & Management
Rail Sanrakshak Kosh
Multiple choice questions: choose the correct answer A,B,C or D. Answer any
Fifteen of the following. (15x1=15
is the time limit for disposal of cases in Nivaran portal?
A. 60 days
B. 45 days
C. 30 days
D. 15 days
2)Which of the following is
not a penalty under (I) Discipline & Appeal) Rules, 1968?
of the Privilege Passes or Privilege Ticket Orders or both
of funds from one plan head to another plan head is within the powers of
D) Railway Board
Works under the ministry of ?
A) Ministry of Roadways
B) Ministry of Railways
C) Ministry of Civil aviation
D) Ministry of Defense
e-office is meant for
Line Prograrn of Officers for approval
Financial implication files
Sending all files through electronic
office eliminating paper work D)
Sending not so important files through electronic office
6) Which year was GST implemented?
7)The composition of the Pay Commission comes
under the ministry?
A) Ministry of Home affairs
B) Ministry of corporate affairs
C) Ministry of Finance D)
None of the above
8) Out of the Following Railway Zonal Headquarters,
Identify the wrong one?
A) South-Central Railway — Secunderabad
B) South-Western Railway — Bangalore
C) Southern Railway — Chennai
D) Northern Railway - New Delhi
9) What is the standard form used for issuance
of Minor Penalty Charge Sheet on D&AR proceedings?
10)A female Railway employee shall be entitled
to maternity leave for
A. 180 days
B. 120 days
C. 90 days
D. 130 days
- Tendering through
Firms recognized byas 'STARTUPS" shall be
exempted from the payment of
A) Ministry of Commerce &
for promotion of Industry and Internal Trade
C) Railway Board
Dept of Industrial Policy & Promotion (DIPP)
13) RCM stands for
Reverse Charge Method
C) Retain Charge Mechanism
— Performance Guarantee shall be submitted within from the date of issue of LOA — Letter of Acceptance
days C) 7 days
Which is not an example of EBR Funding in Indian Railways
assets from IRFC
of the above
Single Demand for Grant number assigned for Railways in 2017-18 was
None of these
17) As per Art 113(3)
of Article of Constitution of India, no Demand for grant can be made except on
the recommendation of
in the blanks for any Fifteen of the following: (15x1=15
shall be released to the Contractor after
Contracts - The amount payable on account of Price variation shall be settled
53 in Indian Railways deals with
of Present chairman and CEO of Railway Board
expenditure on Cost of materials from stock is booked under PU
of Railway Board is charged to Demand No.l and of Railways Staff College is
charged to Demand No
Integral Coach Factory is located in
Railways Kevadiya station also k-low-n as Ekta Nagar Railway falls under division.
(between Voted and Revenue and Capital
segments; between different sources of Financing etc) detected in the accounts
are reflected in which Annexure
'Y' in Earning Classification is
Estimate need not be prepared for works costing less than Rs.
has been allocated a fund of Rs.to be spent in 5 years for
Railway safety works.
Bharat Express was manufactured byproduction unit.
formation of the Railway Board in 1905 was based upon the recornmendations of
Railway Budget was separated from the General Budget on the recom-mendation of
limit allowed to Zonal railway for furnishing reply to Provisional Para is
Training / HRD plan head is
of the Work
5 Lakhs Crores
– Integrated Coach Factory, Chennai
State TRUE or FALSE: (5x1=5
The suspense account balance
is only a credit balance.
The Hostel subsidy and CEA can
be claimed concurrently.
The maximum amount of DCRG
payable as per VII Pay commission is Rs20,00,000
W.e.f 1.7.2017 risk and
hardship allowance are admissible for. the category of only Track maintainers.
The object of Performance
Guarantee in Service Tenders is to keep the offer open till the finalization of