Railway Accounts Department Examinations

Showing posts with label SMH. Show all posts
Showing posts with label SMH. Show all posts

Friday, June 9, 2023

Mapping of erstwhile Demands with SMH - Sub Major Heads and Abstracts (Major Head: 3002 - Indian Railways Commercial Lines - Working Expenses)

https://lh4.googleusercontent.com/Ir3lzgoYbhwS0SKQ2_S65JxRe8dxhIc-FVxZKa8jIOlPWbLd2BHeQ_tWOh0vVIxudZERN65sQ3e5jBEo6eGCcaI4I_g4BsFDTXWmLMCVGvUXpHgdzg6fzNLCoZeJEF8uwDjMJqsy1QNywUk6d_wA9QU

Mapping of erstwhile Demands with 

SMH - Sub Major Heads and Abstracts  

(Major Head: 3002/3003)

 

Group

Description

Erstwhile Demand

SMH 

Abstract 

Admin

General Superintendence & Services

3

1

A

Repairs & Maintenance

P.Way & Works

4

2

B

Motive Power

5

3

C

Carriages & Wagons

6

4

D

Plant & Equipment

7

5

E

Operating Expenses

Rolling Stock & Equipment

8

6

F

Traffic

9

7

G

Fuel

10

8

H

Others

Staff Welfare & Amenities 

11

9

J

Misc. Working Expenses 

12

10

K

PF, Pension & Other Retirement Benefits

13

11

L

Funds

Appropriation to Funds

14

12

M

Suspense

Suspense

12

10

N

NPS

Govt contribution for Defined Contribution Pension Scheme (NPS)

13

11

O

Notes:

  1. There is No Abstract bearing alphabet ‘I’  
  2. Erstwhile Demand No. 12  - Two Abstracts - K & N 
  3. Erstwhile Demand No. 13  - Two Abstracts - L & O

 

Wednesday, October 3, 2018

Mapping of Erstwhile Demands 01 to 16 with Single Demand No.80 (Ministry of Railways)


Mapping of Erstwhile Demands 01 to 16 with Single Demand No.80 (Ministry of Railways)


Group
Description
Erstwhile
Demand No.
Major Head
Description / Sub Major Head (SMH)

Policy Formulation and Services Common to all Railways
Railway Board  
1
3001
- Indian Railways Policy formulation, Direction, Research & other miscellaneous organisations
Railway Board

Miscellaneous Expenditure (General)  
2
Miscellaneous Expenditure  (General)

General Superintendence and Services on Railways  
General Superintendence and Services on Railways.  
3
3002
 Indian Railways Commercial Lines - Working Expenses  
1

Repairs & Maintenance
Permanent Way and Works.  
4
2

Motive Power.  
5
3

Carriages and Wagons.  
6
4

plant and Equipment  
7
5

Operating Expenses
Rolling Stock and Equipment.  
8
6

Traffic. 
9
7

Fuel.  
10
8

Staff Welfare, Retirement Benefits and Miscellaneous  
Staff Welfare and Amenities.
11
9

Miscellaneous Working Expenses.  
12
10

Provident Fund, Pension and other Retirement Benefits.  
13
11

Railway Funds and payment to General Revenues.  
Appropriation to Funds i.e., DRF & Pension Fund
14
12

Dividend to General Revenues, Repayment of loans taken from General Revenues and Amortization of over Capitalisation.  
15
3005
Nil

Capital & Other Works Expenditure
Assets-Acquisition, Construction and Replacement
16
5002- Capital Outlay on Indian Railways Commercial Lines
01 & 02
Capital segment


Strategic Lines are existed only in Northern Railway, Northeast Frontier Railway, Western Railway & North Western Railway.

For Mapping of Civil Account Heads with Railway Classification of Expenditure,