(2016 Books & Budget- Without Books -5 marks)
Differences
between
| 
   
Primary Unit 35 
 | 
  
   
Primary Unit 64 
 | 
 
| 
   
1. Used for intra-railway
  adjustments.  
 | 
  
   
1. Used for inter-railway
  adjustments.  
 | 
 
| 
   
2. 
  For adjustments between two divisions/units in a Zonal Railway
  or between WMS and Revenue heads within a Accounting unit. 
 | 
  
   
2. For adjustments between two
  Zonal Railways. 
 | 
 
| 
   
3. Reflect the debits from Home
  Railway workshops for cost of material relating to Home Railways Rolling
  stock 
 | 
  
   
3. Reflect the debits from Foreign
  Railway workshops for cost of material relating to Home Railways Rolling
  stock 
 | 
 
| 
   
4. Used for clearing of Home Railway
  WMS by charging to Revenue Heads. 
 | 
  
   
4. Used for clearing of Foreign
  Railway WMS by charging to Revenue Heads. 
 |