Click for notification of Appendix3 exam 2022
Designed to help the candidates appearing the Appendix 3, LDCE, 70% etc of Railway Accounts
Thursday, January 6, 2022
Thursday, December 2, 2021
LDCE ACCOUNTS QUESTION PAPERS OF NWR 2021
Accounts Department
Limited Departmental Competitive Examination (LDCE) for selection to the post of Assistant
Financial Advisor (Group ‘B’ Service-30% quota)
PAPER-I
Date: 20/11/2021
Time Allowed: 3
HoursMaximum Marks: 150
This paper contains three sections viz. A, B & C. All sections have to be answered. Each section carries equal marks.
[Note: (1) Do not write your Roll No./Name anywhere in the answer book. Write your Name, Designation, and Roll No only in the assigned space in the file leaf only. If the candidate writes Name / Designation/ Roll No, or any symbol / indication in the answer book, the candidature shall be disqualified. (2) Answer to Q.3 has to be given in English only and answers to other questions have to be written in either in English or Hindi. (3) In case of any discrepancy between the English and Hindi versions of this question paper, English version will be treated as final.]
Section-A: General
Knowledge, English and Official Language Policy [50 marks]
Section-B: General
Principles of Government Accounting and Auditing with special reference
To the Railways [50 marks]
Section-C: Books and
Budgeting including Traffic Book [50
marks]
Section-A
General Knowledge, English
and Official Language Policy
Q.1 Write the full form of the
following abbreviations:
(5 marks)
(i) UNICEF (ii) UPSC (iii) GDP (iv) PFRDA
(v) UIDAI
Q.2 Write short notes on any two
of the following:
(10 marks)
i.
Election Commission
ii.
President Rule
iii.
NITI Aayog
Q.3
(A) Write an essay (about 300
words) on any one of the following:
(20 marks)
1. Freedom struggle of
India
2. Unity in diversity
3. Honesty is the best
policy
(B) Write the antonyms of the following:
(5 marks)
1. Ancient 2.
Abundant 3. Conceal 4. Ugly 5. Frequent
Q.4 What is the Official language policy
of the Union of India? Give salient features of the
Official Languages Act
1963.
(10 marks)
Section-B
General Principles of Government Accounting
and Auditing with special reference to the Railways
Attempt any two of the following; each
question carries 25 marks:
Q.5 a. What do you mean by ‘statutory
audit’
(7 marks)
b. Write short notes
on the following:
(18 marks)
(1) Draft Para
(2) Special
Letter
(3) Public Accounts Committee
(PAC)
Q.6 Distinguish between the following:
(25 marks)
1. Originating
earning and apportioned earning.
2. Write-back and
write-off
3. Consolidated fund
and contingent fund
4. Demands payable
and Demands recoverable
5. Block Account and
Loan Account
Q.7 Give a detail of the system of maintenance
and compilation of Railway Accounts.
(25 marks)
Section-C
Books
and Budgeting including Traffic Book
Attempt any two of the following; each question carries 25 marks:
Q.8 What is Traffic Book? How is it posted and what purpose does it serve? (25 marks)
Q.9 (A) What is the purpose of Operating Suspense Account? (7 marks)
(B) Briefly discuss the
operation and accounting of the following Suspense heads.
(a)
Cheques
& Bills, (b) Remittance into bank,(c) Purchase Suspense
(18 marks)
Q.10
Write short notes on the following:
(25 marks)
i. Outcome budget
ii. Performance budget
iii. Zero based budgeting
iv. Accrual accounting
v.
Transfer transaction
NORTH WESTERN RAILWAY
Accounts Department
Limited Departmental Competitive Examination (LDCE) for selection to the post of Assistant
Financial Advisor (Group ‘B’ Service-30% quota)
PAPER-II
Date: 21/11/2021
Time Allowed: 3 HoursMaximum Marks: 150
This paper contains three sections viz. A, B & C. All sections have to be answered. Each section carries equal marks.
[Note: (1) Do not write your Roll No./Name anywhere in the answer book. Write your Name, Designation, and Roll No only in the assigned space in the file leaf only. If the candidate writes Name / Designation/ Roll No, or any symbol / indication in the answer book, the candidature shall be disqualified. (2) Answer to all questions have to be written in either in English or Hindi. (3) In case of any discrepancy between the English and Hindi versions of this question paper, English version will be treated as final.]
Section-A:
Financial Justification for Expenditure and Traffic Costing
[50 marks]
Section-B:
Management Accounting
[50 marks]
Section-C:
Traffic Accounting and Statistics & Establishment [50 marks]
OR
General Expenditure
Accounts and Workshop & Stores Accounts
Section-A
Financial Justification
for Expenditure and Traffic Costing
Answer any two questions:
(each question carries 25 marks)
Q.1 What are the points to be kept in mind while examining the following in finance:
a. Land licensing proposal, b. Station to Station Rates, c. Detailed Estimate,
d. Crossing Station, e. Variation Statement (25 marks)
Q.2 Describe the methodology adopted by the Indian Railways to work out the costing for Freight
And Coaching Services (25 marks)
Q.3 Name and describe the various sources/ funds available for financing Railway Projects (25 marks)
Section-B
Management Accounting
Attempt any two questions: (each question carries 25 marks)
Q.4 Write short notes on the following: (25 marks)
(a) Debt Equity Ratio, (b) Marginal Costing, (c) Opportunity Cost,
(d) Liquidity Ratio, (e) Working Capital
Q.5 a) Bring out the difference among partnership firm, joint venture firm and consortium of firms. (15 marks)
b) Describe DCF method of project appraisal. (10 marks)
Q.6 What is the difference between Internal Check and Internal Audit? Give a brief description of scope and
Objective of Internal Audit. (25 marks)
Section-C
Traffic Accounting and Statistics & Establishment
Attempt any two questions:
(each question carries 25 marks)
Q.7 Write short notes on the following:
(a) Accounts Office Balance Sheet, (b) Traffic Suspense,
(c) Cash Remittance Note,
(d) Cash in Transit, (e) Error
Sheet
(25 marks)
Q.8 Write short notes on the following:
(a) Permanent Negotiating Machinery, (b) Child Care Leave,
(c) National Holiday Allowance,
(d)
Night Duty Allowance, (e) Leave Encashment
(25 marks)
Q.9 Write short notes on the following:
(a) GTKM and NTKM, (b) Statement no.6A, (c) Statement
no.7A,
(d) Statement no.7C, (e) Route Kilometer and
Track Kilometer
(25 marks)
OR
General Expenditure Accounts and Workshop & Stores Accounts
Attempt
any two questions: (each question carries 25 marks)
Q.10 Write short notes on the following:
(a)
Excess over
estimates, (b) Completion Report, (c) Final Location survey,
(d) Vitiation
of Contract, (e) Price Variation Clause
(25 marks)
Q.11 What is inventory management? Why it is
necessary and how it is being managed on Indian
Railways?
(25 marks)
Q.12 Why it is necessary to operate a
suspense account to book the expenditure in a Workshop?
Describe briefly how such a
suspense account is operated.
(25
marks)
****
Thursday, October 21, 2021
LDCE Question Paper One of Accounts Dept - Southern Railway 2021
Click for SR LDCE Accounts Question Paper One 2021 year
MCQ Answers ldce 2021 SR Paper one Section B Question One - 25 Marks
A
B
C
C
C
B
A
C
C
A
B
A
B
C
A
D
C
A
A
A
D
A
B
D
C
Wednesday, April 14, 2021
Wednesday, March 31, 2021
Appendix2 exam Question papers of Southern Railway - 2021 March
Click here for Appendix2 exam Question papers of SR - 2021 March
for Solved papers, please refer the below Mobile app on MCQs
Wednesday, March 3, 2021
Wednesday, January 20, 2021
Question paper of 70% exam of SR Accounts Dept
Click below
Question paper of 70% exam of SR Accounts Dept
1. SPARROW -Smart Performance Appraisal Report Recording Online Window
2. CTSE - Cashless Treatment Scheme in Emergency
3. TAMS - Traffic Account Management System.
4. CELS - Cash Equivalent of Leave Salary
Friday, November 20, 2020
Sunday, November 1, 2020
Questions analysis (short and Essay) - GRP paper in Appendix3 exam
Compiled by Shri Sreedhar, AA/Secunderabad Division
Click for Repeated Short notes questions in GRP paper of Appendix3 exam
Click for Essay questions in GRP paper of Appendix3 exam
1 |
What are the various Railway Funds that are financed from Railway
Revenues? For what purpose is the amount in each Fund utilised and how is
this purpose served when there is insufficient balance in the Funds? |
1983 |
1988 |
1993 |
1999 |
2001 |
1982 |
1986 |
2006 |
2 |
What do you understand by ABC analysis in Inventory |
1983 |
1985 |
1989 |
1992 |
2010 |
|
|
|
3 |
How Traffic Book is reconciled with the General Books? |
1983 |
1997 |
|
|
|
|
|
|
4 |
Distinguish betweed Exchequer Control and Budgegary Contorl and
discuss in detail the links between the two.
How are these controls exercised on your Railway? Role of cash budget
as a tool of expenditure control(i.e. exchequer cont) |
1983 |
1993 |
|
|
|
|
|
|
5 |
What is a 'Station to Station' rate? Under what circumstances it is
justified? What safeguards would you suggest to avoid |
1983 |
2000 |
|
|
|
|
|
|
6 |
Describe the appropriation accounts alongwith various |
1984 |
1987 |
1992 |
|
|
|
|
|
7 |
Describe the system of classification, collection, and distribution
of the ON-COST expenditure in Railways |
1984 |
1987 |
|
|
|
|
|
|
8 |
Discuss how transfers of stores from one Depot to another Depot on
the same Railway are dealt within Stores Accounts. What are the various types
of items that are adjusted through the Stock Adjustment Account and with what
effect? |
1984 |
1990 |
1994 |
2016 |
|
|
|
|
9 |
Discuss the station outstandings arise and how these are
cleared. What types of these
outstandings tend to remain |
1984 |
1994 |
|
|
|
|
|
|
10 |
How Traffic Account and Demands Payable are said to help in
converting commercial accounts to Government accounts. |
1985 |
2010 |
|
|
|
|
|
|
11 |
Enumerate the various Advances of Government money |
1985 |
1988 |
|
|
|
|
|
|
12 |
Describe the journey of station earnings from Railway Station to the
Railway Account in the Reserve Bank of India. |
1985 |
2006 |
|
|
|
|
|
|
13 |
How are surplus and scrap stores disposed of? How are the sales shown in the books of
accounts at different stages? |
1985 |
2004 |
|
|
|
|
|
|
14 |
Describe in detail the procedure by which the Parliament exercises
control over Indian Railway's Finances? |
1986 |
1993 |
1997 |
2015 |
|
|
|
|
15 |
what is common between the heads "Traffic Account",
"Labour" and "Demands Payable"? Describe how they are |
1986 |
1993 |
|
|
|
|
|
|
16 |
What are the "Funds" operated on the Indian Railways? How are they financed and for what purpose
are they used? |
1986 |
1992 |
|
|
|
|
|
|
17 |
Mention three types of Frauds that are possible in connection with
Railway working and discuss in detail the procedural safeguards that exist
which will ensure their detection. |
1986 |
1994 |
|
|
|
|
|
|
18 |
Comment briefly on importance of local inspections. What important points you would look into while
inspecting a major Goods Shed or a major Stores Depot or the Office of AEN? |
1987 |
1990 |
|
|
|
|
|
|
19 |
Explain the terms "SHOP-ON-COST", "GENERAL-ON-COST"
and |
1987 |
1984 |
1988 |
1999 |
2001 |
2006 |
|
|
20 |
What is meant by "Traffic Suspense" and what does it
consist of ? What practical steps
would you suggest for expenditious clearance of outstandings under this head? |
1987 |
1992 |
1996 |
2010 |
|
|
|
|
21 |
What are the different sources of obtaining stores for the Railway
and what precautions are taken to ensure that they have been procured in the
most economical manner and as exdpeditiously as possible? Procurement of
Stores. |
1987 |
1993 |
|
|
|
|
|
|
22 |
Why is stock verification necessary?
What is the mechanism for stock verification on Railways? How are the results of such verification
recorded and dealt with? |
1987 |
1999 |
2004 |
2006 |
2015 |
2016 |
|
|
23 |
Describe briefly the procedure for remittance of cash by
stations. What checks are exercised to
ensure that the cash collected at the stations is correctly remitted? Do you have any suggestions to give in this
regard? |
1987 |
1992 |
1999 |
|
|
|
|
|
24 |
Stations prepare Balance Sheet.
Why should then separate |
1989 |
2017 |
|
|
|
|
|
|
25 |
Role of Audit and Audit objections on the Railways? |
1990 |
2016 |
|
|
|
|
|
|
26 |
Workshop Manufacturing Supsense (WMS) |
1990 |
1992 |
1996 |
2004 |
2010 |
2016 |
|
|
27 |
Inspection of GOODS SHED, STORES DEPOT, PARCEL OFFICE, |
1990 |
1982 |
1993 |
|
|
|
|
|
28 |
Arbitration clause |
1993 |
2010 |
|
|
|
|
|
|
29 |
Estimates |
1994 |
1995 |
1996 |
|
|
|
|
|
30 |
How the check exercised by the organisation of Principal Director of
Audit(Statutory Audit) is different as compared to the one exercised by
Accounts Department? Discuss very briefly
the various forms in which Audit Objections are compiled and communicated. |
1996 |
2016 |
|
|
|
|
|
|
31 |
What do you understand by Budget and how the Budged for expenditure
is compiled on Indian Railways? Also
discuss briefly the various stages of its review. |
1996 |
2016 |
|
|
|
|
|
|
32 |
TENDERS |
1996 |
2004 |
|
|
|
|
|
|
33 |
What are the various parts of Traffic Book? While discussing the
importance of each part, explain how Traffic Accounts |
1997 |
2004 |
2016 |
|
|
|
|
|
34 |
Prepare a check list for guidance of an accounts officer of the
store accounts branch attendint Tender Committee meeting |
1997 |
2016 |
|
|
|
|
|
|
35 |
Is it necessary to maintain a single set or a double set of works
register? Please discuss, highlighting
the merits and the demerits. What are
the main problems being encountered for drawing up the Completion Report of a |
1999 |
2006 |
|
|
|
|
|
|
36 |
Bills recoverable |
1999 |
2017 |
|
|
|
|
|
|
37 |
Detail the types of frauds which cannot be detected by internal
check of station returns in the Traffic Accounts Office, explaining the TIA's
role in this regard. |
2001 |
2006 |
|
|
|
|
|
|
38 |
What is specific fuel consumption?
Describe measures to |
2015 |
2016 |
|
|
|
|
|
|