Railway Accounts Department Examinations

Showing posts with label Numeric Problems. Show all posts
Showing posts with label Numeric Problems. Show all posts

Monday, October 2, 2023

Operating Ratio Numerical Problem - Appendix3 Exam - One time Special 2022 year

 

Ready reckoner for calculation of Operating Ratio


SN

Particulars

formulae

Amount


SN

Particulars

formulae

Amount


1.

Coaching Earnings (less refunds)

(60000+5000)

65000

1.

OWE - Ordinary Working Expenses


150000


2.

Goods Earnings (less refunds)


125000

2.

Appropriation to DRF


5000


3

Sundry Other Earnings (less refunds)


10000

3

Appropriation to Pension Fund


40000


4

Gross Earnings

(1+2+3)

200000

4

Gross Working Expenses

(1+2+3)

195000

O.R = GWE/GE x 100 = 195000/200000 x 100 = 97.5 %

5

Suspense

(Traffic & DR)


(-) 300

5

Suspense (DP)


(-) 400


6

Gross Receipts

(4+5))

199700

6

Gross Expenditure

(4+5))

194600


7

Miscellaneous Receipts


500

7

Miscellaneous Expenditure


2000


8

Total Revenue Receipts

(6+7))

200200

8

Total Revenue Expenditure

(6+7)

196600

Net Revenue/Net Receipts/Surplus

 = TRR – TRE = 3600

 


  1. Traffic Suspense -  (-) 300

  2. Total Revenue Receipts - 200200

  3. Gross Expenditure  - 194600

  4. Operating Ratio  - 97.5 %

  5. Surplus - 3600

Saturday, September 30, 2023

OR - Operating Ratio Table



 OR Table - Ready reckoner for calculation of Operating Ratio


SN

Particulars

formulae

Amount


SN

Particulars

formulae

Amount


1.

Coaching Revenue (less refunds)



1.

OWE - Ordinary Working Expenses




2.

Goods Revenue (less refunds)



2.

Appropriation to DRF




3

Sundry Other Revenue (less refunds)



3

Appropriation to Pension Fund




4

Gross Revenue 

(GR)

(1+2+3)


4

Gross Working Expenses

(GWE)

(1+2+3)


O.R = GWE/GR x 100 = 

Net Revenue = GR - GWE

5

Suspense

(Traffic & DR)



5

Suspense (DP & MAR)




6

Gross Receipts

(4+5))


6

Gross Expenditure

(4+5))



7

Miscellaneous Receipts



7

Miscellaneous Expenditure




8

Total Revenue Receipts

(6+7))


8

Total Revenue Expenditure

(6+7)


Net Receipts/Surplus

 = TRR – TRE  

Serial Number 1 to 4 - Commercial Accounts

Serial Number 5 is Link Head 

Serial Number 6 to 8 - Government Accounts





OR Table - Ready reckoner for calculation of Operating Ratio


SN

Particulars

formulae

Amount


SN

Particulars

formulae

Amount


1.

Coaching Revenue (less refunds)


30


1.

OWE - Ordinary Working Expenses


65


2.

Goods Revenue (less refunds)


60

2.

Appropriation to DRF


15


3

Sundry Other Revenue (less refunds)


10

3

Appropriation to Pension Fund


10


4

Gross Revenue 

(GR)

(1+2+3)

100

4

Gross Working Expenses

(GWE)

(1+2+3)

90

O.R = GWE/GE x 100 = 90/100 x 100 =90%

Net Revenue  = GR - GWE 

 Net Revenue

100 - 90 = 10

5

Suspense

(Traffic & DR)


  • 5

5

Suspense (DP & MAR)


+5


6

Gross Receipts

(4+5))

95

6

Gross Expenditure

(4+5))

95


7

Miscellaneous Receipts


25

7

Miscellaneous Expenditure


15


8

Total Revenue Receipts

(6+7))

120

8

Total Revenue Expenditure

(6+7)

110

Net Receipts/Surplus

 = TRR – TRE = 10

Serial Number 1 to 4 - Commercial Accounts

Serial Number 5 is Link Head 

Serial Number 6 to 8 - Government Accounts