Railway Accounts Department Examinations

Showing posts with label appendix2 exam. Show all posts
Showing posts with label appendix2 exam. Show all posts

Thursday, June 23, 2022

Tuesday, March 29, 2022

Appendix2 IREM



1. The syllabus   of   the   examination   will   be   as follows.—

The examination will consist of three papers, one on Elementary Book-keeping, another on General rules and Procedure which will include a compulsory question in regard to framing a draft-letter, and the third on a particular branch of Accounting. The first paper will examine the candidate's knowledge of the general principles and Practices of Elementary Bookkeeping, and the following Chapters of Double Entry book- keeping by J. R. Batliboi, are prescribed as test— 

(i) Elements of Double Entry.

(ii) Rules for Journalizing.

(iii)  Ledger Accounts,

(iv)  Sub-Divisions  of  Journal.

(v) The Cash Book.

(vi) Banking Transactions,

(vii) Bill Transactions,

(viii) The Journal proper,

(ix) The Trial Balance.

(x) The Trading Account,

(xi) The Profit and Loss Account.

(xii) The Balance Sheet.

(xiii) Depreciation, Reserve and other Funds. 

The paper on General Rules and Procedure will be such as to test the candidate's ability to frame a draft and also to test the candidate's knowledge of the procedure in force in the office in which he is serving and general rules applicable to all branches of the Railway Accounts Office and the questions will be of an elementary nature. The third paper will be of a nature to test the candidate's theoretical and practical knowledge of work in any one of the following branches.

(a) Establishment and Provident Fund.

(b) Stores Accounts.

(c) General Expenditure Accounts.

(d) Workshop Accounts.

(e) Books and Budget and Appropriation Accounts.

(f) Coaching, Passenger. Parcels and Coaching Statistics, including a knowledge of machine methods and Traffic Book.

(g) Goods and Goods Statistics, including   a knowledge of machine methods and Traffic Book.

2.  Forty percent of the maximum marks in each subject will be required to secure a pass. This has effect from the examination held in November 1956 onwards.

3. The examination will be conducted by the Head of each Office, who will also decide the intervals at which it should be held.

4(a).  Ordinarily no Railway servant will be permitted to take the examination more than five chances for Appendix 2 IREM Examinations but the FA&CAO/General Managers are delegated with powers to grant additional chances to the candidates appearing in the aforesaid examinations as detailed below:-

Particulars of Exam.

Normal chances

Permission may be granted by FA&CAO

Permission may be granted by GM

Railway Board

Examination for promotion beyond Accounts Clerks (as laid down in this Appendix)


6th to 8th chance

9th and 10th chance.

No reference will be made to Board for chance beyond 10th chance.

Note: This Sub Rule is not applicable to directly recruited JAAs who are required to pass Appendix II examination in two chances/ within three years of their joining service as JAAs failing which their services are liable to be terminated. However, the request for grant of a third chance, on the specific recommendation of the FA&CAO, may be granted by the G.M., to be availed of within total span of four years of joining service as JAAs before action to terminate their services is taken.”

(Authority: Railway Board’s letter No. 2004/AC-II/20/5 dated 20.10.2004)

(b) No railway servant, who has less than six months service in a Railway Accounts Office or who has not a reasonable chance of passing the examination will be allowed to appear in the examination prescribed in this Appendix. In exceptional circumstances the condition regarding six months minimum service may be waived by the General Manager. 

(c) Temporary railway servants may be permitted to sit for the examination, but it should be clearly understood that the passing of this examination will not give them a claim for absorption in the permanent cadre. 

(d) A candidate who fails in the examination but shows marked excellence by obtaining not less than 50% in any subject may be exempted from further examination in that subject in subsequent examinations.   

4 (e) The permission accorded to a candidate to appear in the examination counts as a chance availed of even if the candidate does not actually sit for the examination unless an application from the candidate is received by the General Manager each year for withdrawal from the examination and is accepted by the General Manager. 

4 (f) In the case of candidates prevented from appearing in the Appendix-2 (IREM) examination owing to circumstances beyond their control, an application for exemption from counting the permission granted as a chance availed of should be made to the General Manager within a fortnight from the last date of the examination supported by certificates (Medical Certificates conforming to the Rules in Chapter 5 of Indian Railway Medical Manual, Vol. I) obtained by them before the termination of the examination. 

          (Authority: Railway Board’s letter No. 2004/AC-II/20/5 dated 20.10.2004)

5. No alteration shall be made in these rules without the prior sanction of the Railway Board. 





Tuesday, March 8, 2022

Appendix2 Examination Question Papers SCR 2022

 Appendix2 Examination Question Papers SCR 2022

Bookkeeping Question Paper 

GRP Question Paper 

General Expenditure (Optional) Question Paper

Key of Bookkeeping Question Paper





Instructions to the candidates

Corrections of any type like cutting, overwriting, erasing, scoring of or modifying the answer etc., are not permitted for questions in section B. In case any corrections are made, such answers shall not be evaluated.

The candidate should write their name and roll number in the space provided on the flyleaf only and disclosure of the Identity by way of making certain symbol /mark or signature on any of the other sheets of the answer book, the answer book will not be evaluated.

Section A 

2 x 10 = 20 Marks

Final Accounts Answers:

Trial Balance Total  - Rs. 176580

Gross profit -  Rs. 43715

Net profit - 26360

Balance Sheet Total - 90915

Section B ( 50 Marks)

Answer all the questions

Choose the correct answer from the following   10 x1= 10 Marks

1. The 'Revenue recognition principle' indictates that all types of incomes should be recorded or recognized when:

  1. Cash is Received 

  2. At the end of the Accounting Year

  3. When they are earned 

  4. When Interest is paid

2. Cost concept basically recognizes:

  1. Fair Market Value

  2. Historical Cost value (Acquisition cost)

  3. Realisable Value

  4. Replacement Value

3. The following is a statement showing the financial status of the entity at any given time is:

  1. Trading Account

  2. Profit & Loss Account

  3. Balance Sheet

  4. Cash Book 


4. Trial Balance cannot be prepared

  1. Single Entry System

  2. Double Entry System

  3. Accrual System

  4. Mercantile System 

5.Plant & Equipment, Buildings Accounts is a:

A) Personal Account B) Real Account

  1. Nominal Account

  2. Cash Account 

6. In the 'Financial Statement' the contingent liability is:

  1. Recognized

  2. Not Recognized

  3. Ignored

  4. Deferred

7. Provision for contingencies are not made in respect of ..... ..... .... .. since they do not relate to situation existing at the balance sheet date

  1. Un specified Business Risk

  2. Certain Business Risk

  3. Specified Business Risk

  4. Uncertain Business Risk 

8.  Under Accrual Accounting Method Depreciation on CWIP will be charged on:

  1. Cost

  2. Fair Market Value //

  3. Book Value

  4. No depreciation is charged since the asset is not put to use

9. Under Accrual Accounting method of IR, Ambulance will cover under which FAR?

  1. FAR-9

  2. FAR-6

  3. FAR - 11

  4. FAR-8

10. Account which kept record of properties owned by trader, called................... ..

  1. Personal Account—

  2. Real Account

  3. Nominal Account

  4. None of the above


  1.  C

  2.  B

  3.  C

  4.  A

  5.  B

  6.  B

  7.  A

  8.  D

  9.  D

  10.  A

Fill in the blank with appropriate word  10 x 2 = 20 marks

  1. ______ are the obligations payable over or after a long period. 

  2. _______issues Accounting standards in India. 

  3. Under ______ basis accounting revenues are recognized when they are received.


  1. The _________ concept requires that the same accounting method should be used from one accounting period to the next.


  1. ________ is used to record the expenses like postage, conveyance, stationery etc.


  1. ________ means writing off the intangible assets such as patents, copyrights, trademarks. 

  1. A statement depicting the exact financial position of a business on a particular date is called _________

  1. ________ is a provision made for the amount that a business enterprise may not be able to realize  in future. 

  1. Drawings account is related to _______

  1. Market price of goods declined than its cost price.  Concept it follows is _________


  1.  Long term liabilities

  2.  ICAI (Institute of Chartered Accountants of India)

  3.  Cash 

  4.  Consistency

  5.  Petty Cash Book

  6.  Amortization

  7.  Balance Sheet

  8.  RBDD - Reserve for Bad & Doubtful Debts

  9. Proprietor ( Personal Account)

  10.   Conservatism concept

True or False:     10 x1 = 10 Marks

  1. The  Matching concept matches Capital with Income. 


  1. The Single entry system of Bookkeeping is a systematic account. 


  1. Accrued expense is considered as Asset. 


  1. Debtor Account is a Real  Account


  1. Cash in Bank is an intangible Asset. 


  1. CWIP (Capital Works In Progress) shall be valued at money spent and paid. 


  1. Rent, Salaries & Wages are related to Personal Account. 


  1. Purchase Book is meant for recording Cash purchases. 


  1. For each and every Debit there must be a corresponding credit is the principle of Going Concern. 


  1.  Decrease in the value of Creditors result in increase in Cash. 

Answers: 1 to 10  - All False

Match the following




The Balance in Cash Book




Break Even Point


Non Cash Expenditure






Prepaid expenses




Accrued Expenses


No Profit No Loss


1  - A

2  - E 

3 -  B

4 -  D

5 -  C



Time: 3 hours                                                                                                  Max. Marks: 100

Instructions to candidates:

o        Answer all the questions unless mentioned otherwise

o        The marks are indicated against each questions

o        Cell phones and calculators are strictly prohibited writings of any type are not permitted for objective type answers

I. Draft a DO letter from PFA to all DRMs to conduct review regarding rationalizing the expenditure and reducing the non-essential expenditure. (20 marks)


ll. Write a letter from Sr DFM to all branch officers to review the outstanding items under Security Deposit which are beyond three years old and to take necessary action for early

clearance of the same. (20 marks)

Ill.      Write short notes on any Fifteen of the following                                   (15x2=30 Marks)

a.   Price variation clause

b.   Scale check

c.   Sale suspense

d.   Sundry earnings

e.   Deposit works

f.    Public accounts committee

g.   Debt Head Report

h.   E Dristi

i.     Works register

j.     Fixed Medical Allowance

k.   Business development unit 1. PTO

m.  Canons of financial propriety

n.    ABC analysis

o.    Bills recoverable


q.  Purchase order

r.   Umbrella works

IV.       Expand any Fifteen of the following.                                               (15x1=15 Marks)

1.     IRIFM

2.     IMMS

3.     IRMS

4.     CRIS



8.      NINFRIS

9.      CRRM

10.  USFD

11.  IPAS


13.  CPS

14.  FA&CAO

15.  IRPSM

16.  CEA

17.  RRSK



1.    Indian Railways Institute of Financial Management

2.    Integrated Materials Management System

3.    Indian Railways Management Service

4.    Centre for Railway Information Systems

5.    Rail Vikas Nigam Limited

6.    Freight Operations Information System

7.    Signal Passed At Danger

8.    New, Innovative Non-Fare Revenue Ideas Scheme

9.    Credit for Railway Released Materials

10.  Ultra-Sonic Flaw Detection

11. Integrated Payroll & Accounts System

12. Centralized Public Grievances Redressal & Monitoring System

13.  Contributory Pension Scheme

14. Financial Advisor & Chief Accounts Officer

15. Indian Railways Projects Sanction & Management

16. Children Education Allowance

17. Rashtriya Rail Sanrakshak Kosh

 V. Multiple choice questions: choose the correct answer A,B,C or D. Answer any Fifteen of the following.       (15x1=15 Marks)

1) What is the time limit for disposal of cases in Nivaran portal?

A. 60 days

B. 45 days

C. 30 days

D. 15 days


2)Which of the following is not a penalty under (I) Discipline & Appeal) Rules, 1968?



C)Withholding of the Privilege Passes or Privilege Ticket Orders or both

D) Compulsory retirement

3) Re-appropriation of funds from one plan head to another plan head is within the powers of

A)              DRM

B)               PHOD

C)               GM

D)   Railway Board


4)      CRS Works under the ministry of ?

A) Ministry of Roadways

B) Ministry of Railways

C) Ministry of Civil aviation

D) Ministry of Defense

5)      e-office is meant for

A)              Sending Line Prograrn of Officers for approval

B)              Sending Financial implication files

C)               Sending all files through electronic office eliminating paper work D) Sending not so important files through electronic office

6) Which year was GST implemented?

A) 2016

B) 2017

C) 2018


7)The composition of the Pay Commission comes under the ministry?

A)    Ministry of Home affairs

B)    Ministry of corporate affairs

C)     Ministry of Finance D) None of the above

8) Out of the Following Railway Zonal Headquarters, Identify the wrong one?

A)    South-Central Railway — Secunderabad

B)    South-Western Railway — Bangalore

C)    Southern Railway — Chennai

D)   Northern Railway - New Delhi

9) What is the standard form used for issuance of Minor Penalty Charge Sheet on D&AR proceedings?

A)   SF-5

B)   SF-II

C)    SF-IO

D)   None of these

10)A female Railway employee shall be entitled to maternity leave for

A. 180 days

B. 120 days

C. 90 days

D. 130 days

11) Services - Tendering through

A)    GeM

B)    REPS

C)    e Tendering

D)    ERA

12) Firms recognized byas 'STARTUPS" shall be exempted from the payment of


A) Ministry of Commerce &

B) Dept for promotion of Industry and Internal Trade

C) Railway Board

D) Dept of Industrial Policy & Promotion (DIPP)         

13) RCM stands for

A) Reverse Charge Method

B) Reverse Charge Mechanism

C) Retain Charge Mechanism

D)Reverse Credit Mechanism

14) PG — Performance Guarantee shall be submitted within from the date of issue of LOA — Letter of Acceptance

A)  21 days

B)  30 days C) 7 days

D) 60 days

15) Which is not an example of EBR Funding in Indian Railways

A)  Leased assets from IRFC

B)  LIC loan

C)  RRSK Funds

D)  None of the above

16) Single Demand for Grant number assigned for Railways in 2017-18 was

A) 80 B) 82

C) 83

None of these

17) As per Art 113(3) of Article of Constitution of India, no Demand for grant can be made except on the recommendation of

A)  Chairman, Railway Board

B)   FC (Railways)

C)   President

D)  NITI Aayog


1.     A

2.     A

3.     D

4.     C

5.     C

6.     B

7.     C

8.     B

9.     B

10.  A

11.  A

12.  D

13.  B

14.  A

15.  C

16.   A

17.  C

VI.       Fill in the blanks for any Fifteen of the following:                             (15x1=15 Marks)

1)     PG shall be released to the Contractor after

2)     Service Contracts - The amount payable on account of Price variation shall be settled every

3)     PH 53 in Indian Railways deals with

4)     Name of Present chairman and CEO of Railway Board

5)     Revenue expenditure on Cost of materials from stock is booked under PU

6)     Expenditure of Railway Board is charged to Demand No.l and of Railways Staff College is charged to Demand No

7)     Railways Integral Coach Factory is located in

8)     Indian Railways Kevadiya station also k-low-n as Ekta Nagar Railway        falls under division.

9)     Misclassifications (between Voted and   Revenue and Capital segments; between different sources of Financing etc) detected in the accounts are reflected in which Annexure

10) Abstract 'Y' in Earning Classification is

11) Detailed Estimate need not be prepared for works costing less than Rs.

12) RRSK has been allocated a fund of Rs.to be spent in 5 years for Railway safety works.

13) Vande Bharat Express was manufactured byproduction unit.

14) The formation of the Railway Board in 1905 was based upon the recornmendations of

15) The Railway Budget was separated from the General Budget on the recom-mendation of theCommittee.

16) The limit allowed to Zonal railway for furnishing reply to Provisional Para is


17)          Training / HRD plan head is




1.    Completion of the Work


3.    Customer Amenities

4.    V K Tripathi

5.    27

6.    2

7.    Chennai

8.    Vadodara Division

9.    J

10. Goods Earnings

11. Rs. 5 Lakhs

12. Rs. 5 Lakhs Crores

13. ICF – Integrated Coach Factory, Chennai

14. Thomas Robertson Committee

15. Acworth

16. Two Weeks

17. 6500


  State TRUE or FALSE:                                                                            (5x1=5 Marks)

1.       The suspense account balance is only a credit balance.

2.       The Hostel subsidy and CEA can be claimed concurrently.

3.       The maximum amount of DCRG payable as per VII Pay commission is Rs20,00,000

4.       W.e.f 1.7.2017 risk and hardship allowance are admissible for. the category of only Track maintainers.

5.       The object of Performance Guarantee in Service Tenders is to keep the offer open till the finalization of Tender



1.    False

2.    True

3.    True

4.    True

5.    False