Railway Accounts Department Examinations

Showing posts with label MCQ. Show all posts
Showing posts with label MCQ. Show all posts

Tuesday, December 17, 2019

Appendix 2 exam - Major Reform - introduction of MCQ

Major change in the pattern of Appendix 2 Exam


80 % of GRP  - Objective type Questions

20 % of GRP - Descriptive type Question (one Question)


80 % of Optional paper - Objective type Questions

20 % of Optional paper - Descriptive type Question (one Question)


No Negative marks in Appendix 2 exam. 


Click below for Railway Board Letter



Tuesday, September 10, 2019

MCQ - Multiple Choice Question Paper of Sr. Clerk examination of Mechanical Dept


Suitability test for the post of Senior Clerk in Level -5 against PRQ of Mechanical Department
Number of Questions: 110  Total Marks: Marks  Duration of Exam: 2 hours

                        Click for Question paper



Note:  
The above question paper was contributed by Shri  Venkatesh, Trichy. May God bless him in his career progression in Indian Railways.
*****

Thursday, September 5, 2019

Question paper - End course test for newly recruited JAA/ACs in SCR


END COURSE TEST FOR  JAA’S/AC’S
 ( INDUCTION TRAINING  FROM 22.07.2019 TO 27.08.2019 AT CTARA)
Date: 26th August, 2019                Time: 10.00 Hrs                 Duration : 3 Hours                           Marks: 100

Part A -Attempt either Q. 1 or Q. 2 only   (30 marks)
Question No. 1
From the following particulars of Pradeep & Co, prepare Trading, profit & Loss and Balance sheet for the Period  ended 31.03.2019
Debit  Balances
Amount(Rs.)
Credit Balances
Amount(Rs.)
Cash in hand
3000
Sales
9000
Purchases
5000
Purchase returns
500
Wages
1000
Capital
15000
Sales  returns
600
Creditors
1000
Carriage inwards
500
commission
1200
Opening Stock
2500
Bank Over draft
1000
Salaries
1000


Rent
800


Insurance
900


Bills receivable
1000


Debtors
4000


Discount
400


Furniture
2000


Machinery
5000



27700

27700

Adjustments
1.       Closing stock..               Rs.4500
2.        Outstanding wages..     Rs.300
3.        Outstanding Salaries.   Rs..500
4.        Prepaid Insurance..       Rs.400
*******






Question No. 2
Journalize the following transactions in the books of Krishna & Co.
1. Started business with Cash   ----           Rs. 100000
2. Purchased Goods in Cash   -------          Rs.   5000
3. Sold Furniture for Cash   -------              Rs.   1000
4. Paid Wages through Cheque ----          Rs.   5000
5. Paid rent   through Cheque  ___           Rs.   2000
6. Purchased Furniture in Cash                   Rs.   5000
7. Paid Electricity bills through Cheque-  Rs     500
8. Purchased goods from Vijay  -----------Rs    1000
9. Sold goods to  Ramesh  in cash ----     Rs.    700
10.Cash withdrew from  Bank ----------- Rs.    600
Part B  ( 20 Marks)
Write short notes on any four ( 4 x 5 marks )

1. Functions of Accounts Department
2.  Stock Items and Non Stock Items
3.  Budgetary Reviews
4. WMS - Workshop Manufacturing Suspense
5. Station out standings
6.  Various types of Estimates
7. Rules of Double Entry Accounting
8. Retirement benefits




Part C ( 50 marks)
Choose and write the Answer  as either A or B or C or D for the following Multiple Choice Questions in Answer sheet.  (50 x 1 mark)
S.N.
MCQs - Multiple Choice Questions
1
 Total Number of Zones in Indian Railways ?
A. 16  B. 18  C. 17  D. 20
2
NAIR - National Academy of Indian Railways is located at _______
A. Secunderabad   B.  New Delhi  C.  Lucknow  D. None of these
3
Head of the Stores Dept at Railway Board  is ________
A.  Additional Member/Stores  B. Director General/Railway Stores 
C. Member/Rolling Stock  D. Member/Material Management
4
Member Electrical (in Railway Board) post is re designated as Member __________
A. Electricity  B. Traction   C.  Power   D. None of these
5
RDSO - Research, Designs & Standards Organisation is located at _______
A. New Delhi  B. Jamalpur  C. Lucknow  D. Pune
6
 LPC  stands for Local Passenger ________
A. Classes  B. Columns   C. Classification  D. None of these
7
IRIFM stands for Indian Railway Institute of ________________
A.  Financial Management  B.  Federation Management  C.  Financial Maintenance  D. None of these
8
 PTO stands for __________ Ticket Order
A. Privilege  B. Passenger   C.  Private  D. Personnel
9
IPAS stands for Integrated _________ & Accounting System
A. Personnel  B. Primary  C. Personal  D. None of these
10
POH stands for ________ Over Hauling
A. Permanent  B. Periodical  C. Private  D. None of these
11
Single Demand No.   _______  is assigned to Ministry of Railways after merger of Railway Budget with General Budget
A. 80    B.  82   C. 1     D. 16
12
Operating Ratio formulae is
A. OWE/Gross Earnings X 100  B. GWE/Gross Receipts X 100  C. GWE/Gross Earnings X 100  D. None of these
13
Railway earnings are classified into  ______ Abstracts
A. X, Y & Z   2.  A, B & C  3. P,Q & R   D. None of these   
14
Cheques & Bills suspense head is always a ______ balance
A. Credit   B. Debit   C. Either Debit or Credit   D. Minus Credit
15
Development Fund is divided into   _______ parts
A. 1  B. 2  C. 3  D. 4
16
Retirement Benefits are chargeable to Sub Major Head No____ of Major Head 3002
A.  13  B. 11  C.  03   D. 01
17
Major Head No. _______ for capital nature of expenditure (commercial lines)
A. 3001  B. 3002  C. 5002   D. 5003
18
Government accounts are maintained on ______ basis.
A. Cash    B. Accrual   C. Commercial  D. None of these
19
________ is the Link Head connecting the Government Accounts with the Commercial Accounts in Indian Railways.
A.  Demands Recoverable   B.  Bills Recoverable  C.  Bills Payable D. WMS - Workshop Manufacturing Suspense

20
Pay & allowances of C&AG are an example of ______
A. Voted expenditure  B. Charged expenditure  C. Sanctioned expenditure D. None of these
21
Drawings account is relate to _______
A. Nominal Account  B. Personal Account  C. Real Account  D. None of these
22
Cash Book which is maintained to record small expenses are called as ____
A.  Simple Cash Book   B. Petty Cash Book  C. Two columnar Cash Book 
D. Three columnar Cash Book.
23
For each and Every Debit there must be a corresponding Credit is the principal of_____
A.  Going Concern  B. Book keeping  C. Accounting  D. Double Entry
24
Patents, Copyrights & Trademarks are types of _______ assets
A. Tangible  B. Fixed  C. Current  D. Intangible
25
The following is a statement showing the financial status of the company at any given time.
A. Profit & Loss Account  B. Trading Account  C. Balance Sheet  D. Cash Book
26
The ____________ is responsible for maintaining the initial records of Attendance in Railway Workshops, which is basis for the payment.
A. Time Office  B. Office of CWM   C. Workshop Accounts Office  D. PCO
27
The direct control of the affairs of a Zonal Railway Workshop as a unit is exercised by the_________
A. CRSE  B. PCME  C. CWE  D. CWM
28
___________ is an authority to commence work in a work shop
A.  Work Order   B. Development Order   C.  Outturn Statement  D.  Workshop General Register
29
"On Cost charges" in Workshops are divided into ______ parts
A. 2  B. 4   C. 3  D. 5
30
In IR the incentive schemes introduced in PUs and Zonal Workshops are known as _____
A. Payment by Results system B. Payment by Outturn system 
C. Payment by Performance system  D. None of these
31
---------------is responsible for check of recoupment, consumption of stocks and maintaining of Maxima and Minima balances on Stock cards.
A. Depot officer  B. Depot Stores Keeper  C. Executive Officer  D. None of these
32
The items of Stores which have not been issued for a period of 24 months, but which will be utilized in the near future are known as _______
A. Dead Surplus  B. Movable surplus  C.  surplus stores  D. None of these
33
On introduction of ------------ in the Stores organization the integration of Stores Ledgers of all Depots of a Zonal Railway is taken place to avoid accumulation of over stocks.
A. MMIS   B. IPAS   C. iMMS    D. AIMS
34
The Head of Stores Dept at Zonal Railway is _______
A. PCMM  B. COS  C. CMM  D. PCOS
35
Stock Verification Department functions under ________
A. Executive   B. Stores Accounts Officer   C. PCMM  D. CMM
36
Traffic Book Part A deals with _________
A. Station earnings  B. Apportionment of earnings  C. Accounts Office Balance sheet
D. None of these
37
Apportionment  of Traffic earnings is done by_______
A.  CRIS  B. RITES  C. Railway Board  D. Northern Railway
38
WTR - Wagon Turn Round expressed in terms of ____
A. GTKM   B.  NTKM  C. Years   D.  None of these
39
_____ charges are collected for detaining wagons beyond free time.
A. Wharfage B. Stacking C. Stabling  D. None of these
40
The Traffic Book is divided into _____ parts
A. 4   B.  2  C. 3    D. 5
41
Present Rate Of Return (ROR) for justifying works is ______
A. 14 %   B. 12 %  C. 10 %  D. 8 %
42
EMD - Earnest Money Deposit is ____ percentage of the estimated cost of work (for works costing up to Rs.1 Crore)
A. 5     B. 2    C. 3   D. 10
43
Traffic suspense head is always a ______ balance
A. Credit   B. Debit   C. Either Debit or Credit   D. Minus Credit
44
Plan Head 1100 represents  ______
A.  Rolling Stock   B.  New Lines   C.  Doubling   D. None of these
45
Plan Head 2100 represents  ______
A.  Rolling Stock   B.  New Lines   C.  Computerisation  D. S & T Works
46
Erstwhile Demands in OWE are now called as _________
A. Major Heads   B.  Sub Major Heads   C.  Minor Heads   D.  Detailed heads
47
For working out EMD, the same shall be rounded off to _____
A. Rs.10   B. Rs.1000   C.  Rs.5   D. Rs.100
48
Last two digits of Revenue Expenditure allocation denotes _____
A. Erstwhile Demand No.   B. Primary Unit   C. Sub Head  D. Detailed Head
49
Un-remunerative works required for operational efficiency are charged to ______
A.  DF 1    B. DF 2  C. DF 3  D. DF 4
50
Indian Railway Finance Code Volume 2 consists of _______
A.  Financial Rules    B. Accounting Procedures  C.  Traffic matters  D. Classification of Expenditure & Earnings


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Oval: Good luck
 









key to the MCQ

S.N.
MCQs - Multiple Choice Questions
Answer
1
 Total Number of Zones in Indian Railways ?
A. 16  B. 18  C. 17  D. 20
C
2
NAIR - National Academy of Indian Railways is located at _______
A. Secunderabad   B.  New Delhi  C.  Lucknow  D. None of these
D
3
Head of the Stores Dept at Railway Board  is ________
A.  Additional Member/Stores  B. Director General/Railway Stores 
C. Member/Rolling Stock  D. Member/Material Management
D
4
Member Electrical (in Railway Board) post is re designated as Member __________
A. Electricity  B. Traction   C.  Power   D. None of these
B
5
RDSO - Research, Designs & Standards Organisation is located at _______
A. New Delhi  B. Jamalpur  C. Lucknow  D. Pune
C
6
 LPC  stands for Local Passenger ________
A. Classes  B. Columns   C. Classification  D. None of these
C
7
IRIFM stands for Indian Railway Institute of ________________
A.  Financial Management  B.  Federation Management  C.  Financial Maintenance  D. None of these
A
8
 PTO stands for __________ Ticket Order
A. Privilege  B. Passenger   C.  Private  D. Personnel
A
9
IPAS stands for Integrated _________ & Accounting System
A. Personnel  B. Primary  C. Personal  D. None of these
D
10
POH stands for ________ Over Hauling
A. Permanent  B. Periodical  C. Private  D. None of these

11
Single Demand No.   _______  is assigned to Ministry of Railways after merger of Railway Budget with General Budget
A. 80    B.  82   C. 1     D. 16
B
12
Operating Ratio formulae is
A. OWE/Gross Earnings X 100  B. GWE/Gross Receipts X 100  C. GWE/Gross Earnings X 100  D. None of these
C
13
Railway earnings are classified into  ______ Abstracts
A. X, Y & Z   2.  A, B & C  3. P,Q & R   D. None of these   
A
14
Cheques & Bills suspense head is always a ______ balance
A. Credit   B. Debit   C. Either Debit or Credit   D. Minus Credit
A
15
Development Fund is divided into   _______ parts
A. 1  B. 2  C. 3  D. 4
D
16
Retirement Benefits are chargeable to Sub Major Head No____ of Major Head 3002
A.  13  B. 11  C.  03   D. 01
B
17
Major Head No. _______ for capital nature of expenditure (commercial lines)
A. 3001  B. 3002  C. 5002   D. 5003
C
18
Government accounts are maintained on ______ basis.
A. Cash    B. Accrual   C. Commercial  D. None of these
A
19
________ is the Link Head connecting the Government Accounts with the Commercial Accounts in Indian Railways.
A.  Demands Recoverable   B.  Bills Recoverable  C.  Bills Payable D. WMS - Workshop Manufacturing Suspense
A
20
Pay & allowances of C&AG are an example of ______
A. Voted expenditure  B. Charged expenditure  C. Sanctioned expenditure D. None of these
B
21
Drawings account is relate to _______
A. Nominal Account  B. Personal Account  C. Real Account  D. None of these
B
22
Cash Book which is maintained to record small expenses are called as ____
A.  Simple Cash Book   B. Petty Cash Book  C. Two columnar Cash Book 
D. Three columnar Cash Book.
B
23
For each and Every Debit there must be a corresponding Credit is the principal of_____
A.  Going Concern  B. Book keeping  C. Accounting  D. Double Entry
D
24
Patents, Copyrights & Trademarks are types of _______ assets
A. Tangible  B. Fixed  C. Current  D. Intangible
D
25
The following is a statement showing the financial status of the company at any given time.
A. Profit & Loss Account  B. Trading Account  C. Balance Sheet  D. Cash Book
C
26
The ____________ is responsible for maintaining the initial records of Attendance in Railway Workshops, which is basis for the payment.
A. Time Office  B. Office of CWM   C. Workshop Accounts Office  D. PCO
A
27
The direct control of the affairs of a Zonal Railway Workshop as a unit is exercised by the_________
A. CRSE  B. PCME  C. CWE  D. CWM
D
28
___________ is an authority to commence work in a work shop
A.  Work Order   B. Development Order   C.  Outturn Statement  D.  Workshop General Register
A
29
"On Cost charges" in Workshops are divided into ______ parts
A. 2  B. 4   C. 3  D. 5
C
30
In IR the incentive schemes introduced in PUs and Zonal Workshops are known as _____
A. Payment by Results system B. Payment by Outturn system 
C. Payment by Performance system  D. None of these
A
31
---------------is responsible for check of recoupment, consumption of stocks and maintaining of Maxima and Minima balances on Stock cards.
A. Depot officer  B. Depot Stores Keeper  C. Executive Officer  D. None of these
A
32
The items of Stores which have not been issued for a period of 24 months, but which will be utilized in the near future are known as _______
A. Dead Surplus  B. Movable surplus  C.  surplus stores  D. None of these
B
33
On introduction of ------------ in the Stores organization the integration of Stores Ledgers of all Depots of a Zonal Railway is taken place to avoid accumulation of over stocks.
A. MMIS   B. IPAS   C. iMMS    D. AIMS
C
34
The Head of Stores Dept at Zonal Railway is _______
A. PCMM  B. COS  C. CMM  D. PCOS
A
35
Stock Verification Department functions under ________
A. Executive   B. Stores Accounts Officer   C. PCMM  D. CMM
B
36
Traffic Book Part A deals with _________
A. Station earnings  B. Apportionment of earnings  C. Accounts Office Balance sheet
D. None of these
A
37
Apportionment  of Traffic earnings is done by_______
A.  CRIS  B. RITES  C. Railway Board  D. Northern Railway
A
38
WTR - Wagon Turn Round expressed in terms of ____
A. GTKM   B.  NTKM  C. Years   D.  None of these
D
39
_____ charges are collected for detaining wagons beyond free time.
A. Wharfage B. Stacking C. Stabling  D. None of these
D
40
The Traffic Book is divided into _____ parts
A. 4   B.  2  C. 3    D. 5
A
41
Present Rate Of Return (ROR) for justifying works is ______
A. 14 %   B. 12 %  C. 10 %  D. 8 %
C
42
EMD - Earnest Money Deposit is ____ percentage of the estimated cost of work (for works costing up to Rs.1 Crore)
A. 5     B. 2    C. 3   D. 10
B
43
Traffic suspense head is always a ______ balance
A. Credit   B. Debit   C. Either Debit or Credit   D. Minus Credit
B
44
Plan Head 1100 represents  ______
A.  Rolling Stock   B.  New Lines   C.  Doubling   D. None of these
B
45
Plan Head 2100 represents  ______
A.  Rolling Stock   B.  New Lines   C.  Computerisation  D. S & T Works
A
46
Erstwhile Demands in OWE are now called as _________
A. Major Heads   B.  Sub Major Heads   C.  Minor Heads   D.  Detailed heads
B
47
For working out EMD, the same shall be rounded off to _____
A. Rs.10   B. Rs.1000   C.  Rs.5   D. Rs.100
D
48
Last two digits of Revenue Expenditure allocation denotes _____
A. Erstwhile Demand No.   B. Primary Unit   C. Sub Head  D. Detailed Head
B
49
Un-remunerative works required for operational efficiency are charged to ______
A.  DF 1    B. DF 2  C. DF 3  D. DF 4
C
50
Indian Railway Finance Code Volume 2 consists of _______
A.  Financial Rules    B. Accounting Procedures  C.  Traffic matters  D. Classification of Expenditure & Earnings
D



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Oval: Good luck