Railway Accounts Department Examinations

Showing posts with label Question papers - Books & Budget. Show all posts
Showing posts with label Question papers - Books & Budget. Show all posts

Wednesday, May 23, 2018

Question Papers - Books & Budget

Books & Budget (with Books)      - 2012

Examination held on 31.01.2014                                          Max: 100 Marks


Question NO.1 is compulsory.  Answer any four of the remaining questions.  All questions carry equal marks.

1. For the following items of earning/expenditure, give Abstract of Allocation, Name of Demand, Minor Head and Detailed Head:

i)                    IRFC lease charges for Wagons (Interest component)

ii)                  Payment to Contractor for Washing of linen for passenger coach.

iii)                Payment for rental of computers.

iv)                Material purchased by IOW for cleaning of office.

v)                  Advertisement fees received at station.

vi)                Expenditure on repair of X-Ray Machine of Railway Hospital.

vii)              Contractual payment for Construction of ROB (Road Over Bridge)

viii)            Workshop debit (wages) for normal POH of AC passenger coach.

ix)                License fee received from Book stall at Station.

x)                  Traction energy charges paid to State Electricity Board.

2. Distinguish between (any four)

a)      Revenue and Capital Expenditure

b)      Supplementary grant and Excess grant

c)      Apportionment of Earnings and Re appropriation of Expenditure

d)     Budget Estimate and Budget Allotment

e)      Loco Hire charges and Wagon hire charges

3. Write Short Notes on (Any four)

a)      Operating Ratio

b)      Remittance into Banks (RIB)

c)      Development Fund (DF)

d)     Works Register

e)      Proportionate Budget Allotment

 4. Why and how is the monthly Revenue and Capital Account current compiled? What is ‘Approximate Account current’ and why is it prepared?

 5. What is the purpose and method of compiling Appropriation Accounts? Describe any two Annexure accompanying these accounts.

 6. How is the Budget used as a tool of Parliamentary control over expenditure of Railways?  What is the role of Public Accounts Committee(PAC)?

 7. How are Railway Accounts different from Commercial Accounts?  Describe the Accounts heads operated by Railways for linking with government accounts.

 8. What are the General Books and Subsidiary Accounts Registers maintained in Railway Accounts Office?  How are these posted?



Examination held on 03.02.2014                                    Maximum: 100 marks


Question No.1is compulsory.  Answer any Four of the remaining questions.  All Questions carry equal marks.

1.      Given below are the financial results of Railways for the years 2007-08 and

                                                      (figures in Crore of Rs.)

1.Gross Earnings
2. Traffic suspense
3. Gross Traffic Receipts
4. Miscellaneous Receipts
5. Ordinary Working Expenses(OWE)
6. Appropriation to DRF
7. Appropriation to Pension Fund
8. Miscellaneous Expenditure
9. Net Revenue
10. Dividend paid

a)      From the above figures, calculate the Operating Ratio for 2007-08 and 2008-09.

b)      Comment on the performance of the Railway in 2008-09 compared to 2007-08, giving possible reasons for improvement/deterioration.

c)      Calculate the amount available for sourcing of capital expenditure in each year and how is it normally allocated.

2. Distinguish between  (any four)

a)      Demands for Grants and Plan Heads

b)      Appropriation Accounts and Appropriation Bill

c)      Demands Recoverable and Demands Payble

d)     IRFA and IRFC Debits

e)      Coaching earning and Sundry earning

 3. Write short notes on (any four)

a)      Public Accounts Committee (PAC)

b)      Depreciation Reserve Fund (DRF)

c)      Dividend to General Revenues

d)     Cash Imprest

e)      Final Modification Statement
4.      Describe the process of preparation of Budget on Railways. How the estimates of earnings and expenditure framed and what are the stages of Budget review?

5.      What is meant by re appropriation of expenditure? What are the rules and powers of re appropriation?

6.      What is the need for the head ‘Cheques and Bills’?  What does the balance under this head represent and what measures are taken to reduce the balance.

7.      What are the sources of financing capital (plan) expenditure of Railways?  What do you understand by Extra Budgetary Resources (EBR)?

8.      Explain how exchequer control is used to exercise budgetary control?