Railway Accounts Department Examinations

Showing posts with label Question papers - COS procedures. Show all posts
Showing posts with label Question papers - COS procedures. Show all posts

Wednesday, May 23, 2018

Question papers - COS procedures

COS procedures (with books) 2006
GBD (With Books) 2006
Answer any five questions only. All questions carry equal marks

1. Write brief notes on any four of the following:
a)    Economic order quantity
b)    Purchase preference
c)    Returned stores
d)    W.I.P
e)    Buffer stock

2. Distinguish between any four of the following:
a)    F.O.B and C.I.F.
b)    Purchase preference and price preference
c)    Stock item and non-stock item
d)    Receipt note and Receipted challan
e)    General damages and Risk purchase
3. What are the rules and procedure for carriage of railways materials in full wagon-load, both covered and open wagons?
4. a) Is it necessary to have a price-variation clause in every purchase contract?
       Give reasons.
    b) An item is to be sold to a contractor from Stores depot. What points are to be 
        kept in view?
5. How is Stock verification of Stores carried out ? What discrepancies are noticed and how are they adjusted?
6. State how each of the following can help the user department, stores department and stock-verification branch in the discharge of their duties along with illustrations of the benefits.
b) E-tendering and E-procurement
c) E-auction
d) Standardization of Bill of Materials for one unit of manufacture/repairs.

7. Give your suggestions for the following: 
a) Control over inventories
b) Avoiding accidents in the stores department
c) Expeditious and efficient issue of materials to the consumer
d) Ensuring minimum loss due to deterioration and obsolescence of stores

8. Comment on the following:
a) Purchase powers delegated to other than stores Officers are generally adequate
b) An item of regular consumption may continue to be a stock item.
c) Procurement of a stock item is being made three to four times in a year by placing purchase orders.
d Material has been procured under "Deposit Work" and therefore periodical Accounts Stock verification may not be done.
COS procedures (without books) 2006
GXD (Without Books) 2006
Answer any five questions only. All questions carry equal marks
1. Write short notes on any four:
a) FIFO-LIFO based issues
b) Charged-off stores
c) Rate contract
d) Works test certificate
e) Sales issue note

2. Distinguish between any FOUR of the following :
a) Debit balance under Purhase suspense and credit balance under Purchase
b) Issues for out-turn and issues for works
c) Manufacturing cost and transfer price
d) Bank guarantee and Indemnity Bond
e) Verification and witnessing

3. What are the commonly observed frauds in Stores Depots? How can an Inspector of Stores Accounts assist in detecting and preventing such frauds ? Please explain.

4.  a) What is the procedure prescribed for granting extension of delivery dates?
     b) Under what circumstances, is a contractor not required to seek extension of delivery period and may supply stores/material even after such period is over?

5. Explain the system of maintenance of Price-Ledgers and its utility. How are these reconciled with General Books?

6. Discuss the following briefly:
a) Permanent way stores
b) Medical stores
c) Stationery and Forms stores
d) Stores for spares for Preventive maintenance of M&P

7. What is history-cum-rate card in context of stock-items? Wheere and how is it maintained?

8. Describe in detail the procedure for disposal of over-aged and un-serviceable rolling-stock?
COS procedures (with Books) 2010
APG (With Books) 2010
Answer any five questions only. All questions carry equal marks

1. Distinguish between the following any four:
a) Earnest money and Security money
b) Imprest stores and Custody stores
c) Rate contract and Running contract
d) Deposit miscellaneous and Miscellaneous Advance Capital
e) Verification and Witnessing

2. Write short notes on any four:
    a ) MMIS
    b) Counter-offer in Tenders
    c) Purchase through DGS&D rate contract
    d) Material-at-site
    e) Surplus stores

3. Describe the role of Stock Verification branch of Accounts department in Inventory Management on Railways.