Designed to help the candidates appearing the Appendix 3, LDCE, 70% etc of Railway Accounts
Wednesday, April 15, 2026
Friday, April 10, 2026
MCQ of the Day 10.04.2026
MCQ asked in AFA 70% 2025 Supplementary Question Paper: According to the Section 3(3) of the Official Language Act, 1963, how many documents are mandatory to be issued in the bilingual form ?
The answer is 13.
Authority: Excerpts from Annual Programme 2026-27 (Page 14) Click for Link
Under Section 3(3) of the Official Languages Act, 1963, Resolutions, General Orders, Rules, Notifications, Administrative and Other Reports, Press Communiqués, Administrative and Other Reports and Official Papers to be laid before a House or Houses of Parliament, Contract, Agreements, Licenses, Permits, Tender Notices and Tender Forms should invariably be issued bilingually both in Hindi and English.
So we can assign the number as 1. Resolutions, 2. General Orders, 3. Rules, 4. Notifications, 5. Administrative and Other Reports, 6. Press Communiqués, 7.Administrative and Other Reports and Official Papers to be laid before a House or Houses of Parliament, 8. Contract, 9. Agreements, 10. Licenses, 11.Permits, 12. Tender Notices and 13. Tender Forms
The core objective of Section 3(3) is not the number, but ensuring bilingual governance in important official documents.
The emphasis is on: Transparency - Accessibility - Uniform implementation of Official Language Policy
Advisory Note
Questions focusing purely on “counting number of documents” (like 13) are mechanical and low-value.
Such questions: Encourage rote memorization. Do not test conceptual understanding of Official Language Policy
👉 Better alternatives:
Identify which document falls under Section 3(3)
Application-based questions (e.g., bilingual requirement scenarios)
Assertion–Reason on policy intent
Exam Strategy Tip 🎯
Remember types/categories, not just the number
If stuck in exam:
Look for official, formal, legally binding documents → most likely covered under 3(3)
For more number of such MCQs on Examination pattern, visit the MCQ application consists of 25k plus MCQs MCQ Application
Wednesday, April 8, 2026
Tuesday, April 7, 2026
MCQ of the Day 07.04.2026
MCQ of the Day 07.04.2026
AFA 2022 LDCE Question Paper - Workshop Accounts
Q. Which of the following Statement is correct with reference to the Preventive Maintenance of Assets ?
1. To enhance the availability of the assets
2. To enhance the reliability of the Assets
Options:
A. 1 only
B. 2 only
C. Both 1 & 2 only
D. None of the given options
Answer: B. 2 only
Authority: 103 M- Rolling Stock Code Chapter 1 - Paragraph 3 excerpts:
While the manufacturing practices in the Workshops are shaped by the strategies that characterize the internationally acclaimed World class industries, the maintenance philosophy balances between the two extremes of –
A. Corrective maintenance: running the assets non-stop and attend only when they break down- thus enhancing availability at the cost of reliability.
B. Preventive maintenance: withdrawing from traffic for frequent and prolonged maintenance attention, enhancing reliability at the cost of availability.
Wednesday, June 11, 2025
MCQ of the Day - 10.06.2025 - Government Accounts
MCQ of the Day - 10.06.2025
AEN 70% Selection Exam 2025 - Supplementary -
Financial Rules portion
Question: All the revenue of the
Government of India is credited to _________ . भारत सरकार की सभी राजस्व रािश _______ म जमा हो जाती ह ।
A.
Reserve
Bank of India / भारतीय रज़व बक
B.
Contingency
Fund of India / भारत की आक कता
िनधी
C.
Consolidated
Fund of India / भारत की सिचत िनधी
D.
State
Bank of India / भारतीय स्टट बक
Right Answer :
Consolidated Fund of India / भारत की सिचत िनधी
Explanation:
- RBI - Reserve Bank of India:
Incorrect answer.
RBI maintains Government
Accounts (3 parts) the Consolidated Fund of India(Part I), Contingency Fund of
India (Part II) & Public Account of India (Part III) in the CAS - Central
Accounting Section, RBI/Nagpur. As far as Railway transactions form the 3 parts
of Government Accounts, they are accounted in the proforma “Railway Fund”.
RBI maintains the
Government’s accounts (“Deposits with RBI’), but revenue belongs to the
Consolidated Fund of India. In view of the exact option i.e.,
Consolidated Fund of India is available in 4 options,the RBI option is
incorrect.
- Contingency Fund of
India: Incorrect answer.
Part II of Government of
India Accounts - Article 267 of the Constitution of India. The object is to
facilitate meeting of urgent unforeseen expenditure by the Government pending
authorisation from the Parliament. That is to meet New Service / New Instrument
of Service (Rs.100 Crores and above). In the Ministry of Railways, the sanction
of this fund is at the disposal of Member Finance.
- Consolidated Fund: Correct
answer
Part I of the Government of
India Accounts - Article 266 (1) of the Constitution of India. All revenues
received, loans raised, and money received in repayment of loans by the
Government of India are credited to this Fund. This Fund is used for all
Government expenditures after approval by the Parliament (Appropriation
Bill).
Divided into 3 sub parts
i.e., Revenue, Capital and Debt.
Railways Receipts to the
Fund: Miscellaneous Receipts (Major Head 1001) & Revenue Receipts -
Abstracts X,Y &Z (Major Head 1002/1003), Capital Receipts and Recoveries of
Loans & Advances to the Railway Employees
Railway Expenditure to the
Fund: Erstwhile Demands 01 & 02 (Major Head 3001), Erstwhile Demands 03 to
14 (Major Head 3002/3003), Erstwhile Demand 15 (Major Head 3005), Erstwhile
Demand 16 (Major Head 5002/5003) and Loans and Advances to the Railway
Employees
- SBI - State Bank of India:
Incorrect answer
SBI is a commercial bank
and acts as an agent of RBI in Railway Transactions at Zonal Railways. However,
it does not hold or receive Government revenue directly in any statutory sense.
Zonal Railways have entered MOU - Memorandum of Understanding with SBI for the
facility of DSB - Door Step Banking. DSB enables direct pickup up of Railway
Earnings/Revenue from approx 8000 Railway Stations in Indian Railways. It saves
the tedious and complex activity of cash movement through cash safes in trains
and avoids delay in the account of earnings into the Bank. Thus
elimination of Cash in Transit.
Rail Shakti Account: Single
Deposit pooling account i.e., Rail Shakti Account operated by SBI at FPB -
Focal Point Branch
Conclusion: Candidates are advised to
study Chapter 2 of the Accounts Code, focusing on the 'Structure of Railway
Accounts' and its three parts of Government Accounts, as this is vital for
examination purposes. A comparative table is presented below for a quick overview.
Government Accounts 3 parts
|
Part |
Description |
Sub Part |
Examples |
ParliamentApproval |
Constitution Article |
|
I |
Consolidated
Fund of India
(termed
as Reservoir of Government Money) |
Revenue |
Traffic
Earnings / Revenue i.e., X, Y & Z
Expenditure
under erstwhile Demands 1
to 15 |
Prior
Approval Required |
Article 266
(1) |
|
Capital |
Erstwhile
Demand No.16 - Acquisition of Assets - Capital Expenditure |
||||
|
Debt |
HBA
- House Building Advance, PC - Personal Computer Advance etc |
||||
|
II |
Contingency
Fund of India
To
meet unforeseen expenditure |
Nature:
Imprest account maintained by the Executives in meeting the unforeseen
expenditure |
Post
facto Approval required |
Article 267
(1) |
|
|
III |
Public Account of India |
Debt & Deposits |
Debt - Other than those in Consolidated Fund of India PF, SBF, Railway Funds i.e., DRF, DF, SF, CF, RRSK, Liability Reserve
Fund etc |
Not Required |
Article 266 (2) |
|
Deposits ( Deposit Establishment, Deposit Expenditure, Deposit Pension
etc |
|||||
|
Remittances |
Cheques & Bills, RIB - Remittance Into Bank, Transfer Railways etc |
||||
MCQ of the Day - 10.06.2025
AEN 70% Selection Exam 2025 - Supplementary -
Financial Rules portion
Question: All the revenue of the
Government of India is credited to _________ . भारत सरकार की सभी राजस्व रािश _______ म जमा हो जाती ह ।
E.
Reserve
Bank of India / भारतीय रज़व बक
F.
Contingency
Fund of India / भारत की आक कता
िनधी
G.
Consolidated
Fund of India / भारत की सिचत िनधी
H.
State
Bank of India / भारतीय स्टट बक
Right Answer :
Consolidated Fund of India / भारत की सिचत िनधी
स्पष्टीकरण:
आरबीआई - भारतीय रिजर्व बैंक: गलत उत्तर।
आरबीआई सीएएस - केंद्रीय लेखा अनुभाग, आरबीआई/नागपुर में सरकारी खाते (3 भाग) भारत की समेकित निधि (भाग I), भारत की आकस्मिकता निधि (भाग II) और भारत का सार्वजनिक खाता (भाग III) रखता है। जहाँ तक रेलवे लेन-देन का सवाल है, जो सरकारी खातों के 3 भाग हैं, उन्हें प्रोफार्मा "रेलवे फंड" में दर्ज किया
जाता है।
RBI सरकार के खातों ("RBI के पास जमा राशि") को बनाए रखता है, लेकिन राजस्व भारत के समेकित कोष से संबंधित
है। सटीक विकल्प के मद्देनजर, यानी भारत का समेकित कोष 4 विकल्पों में उपलब्ध है, RBI विकल्प गलत है।
भारत की आकस्मिक निधि: गलत उत्तर। संक्षिप्त
विवरण इस प्रकार हैं -
भारत सरकार के खातों का भाग II - भारत के संविधान का अनुच्छेद 267। इसका उद्देश्य संसद से प्राधिकरण लंबित होने
तक सरकार द्वारा तत्काल अप्रत्याशित व्यय को पूरा करना है। यानी नई सेवा / सेवा के
नए साधन (100
करोड़ रुपये और
उससे अधिक) को पूरा करना। रेल मंत्रालय में, इस निधि की मंजूरी सदस्य वित्त के निपटान में
है।
समेकित निधि: सही उत्तर
भारत सरकार के खातों का भाग I - भारत के संविधान का अनुच्छेद 266 (1)। भारत सरकार
द्वारा प्राप्त सभी राजस्व, उठाए गए ऋण और
ऋणों के पुनर्भुगतान में प्राप्त धन इस निधि में जमा किए जाते हैं। इस निधि का
उपयोग संसद द्वारा अनुमोदन के बाद सभी सरकारी व्यय के लिए किया जाता है। (विनियोग
विधेयक)।
3 उप भागों में विभाजित अर्थात् राजस्व, पूंजी और ऋण।
रेलवे निधि प्राप्तियाँ: विविध प्राप्तियाँ
(मुख्य शीर्ष 1001)
और राजस्व
प्राप्तियाँ - सार X,Y
और Z (मुख्य शीर्ष 1002/1003), पूंजी प्राप्तियाँ और रेलवे कर्मचारियों को ऋण
और अग्रिम की वसूली
निधि में रेलवे व्यय: पूर्ववर्ती माँगें 01 और 02 (मुख्य शीर्ष 3001), पूर्ववर्ती माँगें 03 से 14 (मुख्य शीर्ष 3002/3003), पूर्ववर्ती माँग 15 (मुख्य शीर्ष 3005), पूर्ववर्ती माँग 16 (मुख्य शीर्ष 5002/5003) और रेलवे कर्मचारियों को ऋण और अग्रिम
एसबीआई - भारतीय स्टेट बैंक: गलत उत्तर
एसबीआई एक वाणिज्यिक बैंक है और रेलवे के एजेंट
के रूप में कार्य करता है क्षेत्रीय रेलवे में रेलवे लेन-देन में RBI. हालाँकि, यह किसी भी वैधानिक अर्थ में सीधे सरकारी
राजस्व को धारण या प्राप्त नहीं करता है. क्षेत्रीय रेलवे ने DSB - डोर स्टेप बैंकिंग की सुविधा के लिए SBI के साथ समझौता ज्ञापन पर हस्ताक्षर किए हैं. DSB भारतीय रेलवे में लगभग 8000 रेलवे स्टेशनों से रेलवे की आय/राजस्व को सीधे
उठाने में सक्षम बनाता है. यह ट्रेनों में नकदी तिजोरियों के माध्यम से नकदी की
आवाजाही की थकाऊ और जटिल गतिविधि को बचाता है और बैंक में आय के खाते में देरी से
बचाता है. इस प्रकार पारगमन में नकदी का उन्मूलन.
रेल शक्ति खाता: एकल जमा पूलिंग खाता यानी, FPB - फोकल प्वाइंट शाखा
में SBI
द्वारा संचालित
रेल शक्ति खाता
निष्कर्ष: उम्मीदवारों को सलाह दी जाती है कि वे लेखा
संहिता के अध्याय 2 का अध्ययन करें, जिसमें 'रेलवे खातों की संरचना' और सरकारी खातों के तीन भागों पर ध्यान
केंद्रित किया गया है, क्योंकि यह
परीक्षा के उद्देश्यों के लिए महत्वपूर्ण है. एक त्वरित अवलोकन के लिए नीचे एक
तुलनात्मक तालिका प्रस्तुत की गई है.
Government Accounts 3 parts
|
Part |
Description |
Sub Part |
Examples |
ParliamentApproval |
Constitution Article |
|
I |
Consolidated
Fund of India
(termed
as Reservoir of Government Money) |
Revenue |
Traffic
Earnings / Revenue i.e., X, Y & Z
Expenditure
under erstwhile Demands 1
to 15 |
Prior
Approval Required |
Article 266
(1) |
|
Capital |
Erstwhile
Demand No.16 - Acquisition of Assets - Capital Expenditure |
||||
|
Debt |
HBA
- House Building Advance, PC - Personal Computer Advance etc |
||||
|
II |
Contingency
Fund of India
To
meet unforeseen expenditure |
Nature:
Imprest account maintained by the Executives in meeting the unforeseen
expenditure |
Post
facto Approval required |
Article 267
(1) |
|
|
III |
Public Account of India |
Debt & Deposits |
Debt - Other than those in Consolidated Fund of India PF, SBF, Railway Funds i.e., DRF, DF, SF, CF, RRSK, Liability Reserve
Fund etc |
Not Required |
Article 266 (2) |
|
Deposits ( Deposit Establishment, Deposit Expenditure, Deposit Pension
etc |
|||||
|
Remittances |
Cheques & Bills, RIB - Remittance Into Bank, Transfer Railways etc |
||||



