## Railway Accounts Department Examinations

Showing posts with label OR Table. Show all posts
Showing posts with label OR Table. Show all posts

## 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 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 Revenue100 - 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