Railway Accounts Department Examinations

Showing posts with label primary units. Show all posts
Showing posts with label primary units. Show all posts

Tuesday, September 18, 2018

PUs - Primary Units of Revenue & Capital

primary units (Revenue) 

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ü  A two digit code to represent the primary unit, i. e. the object of the expenditure indicating on "what" the expenditure is incurred viz., salary, allowances, wages, materials, consumable stores etc..

ü  The primary units (object of expenditure) are an important and integral part of the classification of expenditures as they serve to analyze the expenditure by the element of cost viz., wages/stores/other expenditure etc. 

ü  ACS 125 - Very important for candidates.  Why becauseSix New PUs i.e., 30,60,61,63,64 & 98 are introduced .  Two PUs i.e., 05 & 06 were deletedThree existing PUs i.e., 22,34 & 35 were modified.

PU
Revenue
Description
Remarks
01.
Salaries and Wages

02.
Dearness pay and Dearness Allowances

03.
PLB - Productivity Linked Bonus

04.
HRA - House Rent Allowance

07.
Transport allowance

08.
Matching Contribution of Govt towards Defined Contribution Pension System. (NPS)
Operated under Demand No.13 (13-890)
09.
Wages of Casual labour.

10.
Kilometer allowance.

11.
Overtime allowance.

12.
Night duty allowance

13.
Other allowances.

14.
Fees and honoraria.

15.
Transfer allowance.

16.
Travelling expenses.

17.
Air Travel Expense sanctioned in lieu of privilege passes.

18.
Office Expenses.

19.
Rental for P & T Telephone and call charges including Trunk Calls.

20 
(common PU for Revenue & Capital)
Leave encashment during service 

21.
Advertising Expenses.

22.
Utilities(excluding electricity)
New one. ACS 125 from Dec, 2015
23.
Rental for office equipment (other than Data Processing).

24.
Printing and Stationery including Publications.

25 
(Common PU for Revenue & Capital)
Children education allowance 
(from 2009) & operated only in Demand No. 11
26.
Reimbursement of Medical expenses
(from August, 2015) ACS 124
27.
Cost of materials from stock - 
In Demand 10 Operating Expenses  Fuel, PU 27 would reflect prime cost of fuel from stock for home locomotives fuelled in home railway.
This will include bio-diesel (B5 or B10) & CNG/LNG for locomotives.

28.
Cost of materials - Direct purchase.

30
Cost of electrical energy - PU 30 would reflect cost of electrical energy (payments to DISCOMs/SEBs etc.) - traction as well as for non-traction.

 The expenditure shall be booked to the demand heads pertaining to the activity to which the energy meter pertains.
New PU - ACS 125 (Dec, 2015) - PU 32 used till now for booking electricity bill payments will not be used now.

31.
Fuel for other than traction - PU 31 will now be used for booking cost of direct purchase of fuel (purchase other than throughstock) for other than traction purposes, like for activities/output of track machines, generator sets, for road vehicles etc. Cost of bio-diesel (B100 and B5/B10 etc.) for other than traction purposes will also be booked under this.
 This primary unit may be distinguished from maintenance of plant, equipment, machinery like track-machines, generator sets etc. the cost of which would be under D 7).Cost of lubricants, furnace oil etc. will be booked in PU 99.
ACS 125 (From Dec 2015)
32.
Contractual payments

33.
Transfer of debits/credits from other units- Now, this primary unit shall not be used for loco performance (GTKM) debits/credits for which a new PU 61 has been created.
ACS 125 - (From Dec 2015)
34.
Intra-railway adjustment of wages on POH and other repairs from WMS account to revenue heads 
Now PU 34 & 35 will be used for booking wages and material pertaining to home rolling stock and PU 63 & 64 for wages and material pertaining to foreign railway rolling stock.

35.
Intra-railway adjustment of material on POH and other repairs from WMS account to revenue 
36.
Excise duty paid/payable for purchase of materials.

38.
Sales Tax paid/payable for purchase of materials.

39.
Air Travel (Domestic)

40.
Air Travel (Foreign)

41
Value Added Tax

42
Arrear Payments-Salary &Wages 
ACS 107 (from August 2011)
43
Arrear Payments-Dearness Pay & Dearness Allowances
44
Arrear Payments- Allowances other than D.A
45
Service Tax

46.
Countervailing Duty 
ACS 115 (From August 2014)
47.
Additional Custom Duty 
48.
Customs duty paid/payable for purchase of materials (other than Countervailing & Additional Custom Duty)
ACS 117 (from September, 2014)
50
 (common PU for Revenue & Capital)
Cost of computer hardware/system, Software/application software
Non recurring nature i.e., one time expenditure of IT consultancy contrats
51
(common PU for Revenue & Capital)
Cost of computer consumables (ribbons, cartridges etc.), discs, tapes, floppies, computer stationary etc., rental of computers and AMC
Recurring nature i.e., consumables, rentals etc
52
(common PU for Revenue & Capital)
Laptop procured by officers  
ACS 111 (from 2013)
60
Fuel from stock - home railway locomotives fuelled by foreign railway - In Demand 10 Operating Expenses  Fuel , PU 60 would reflect 'prime cost' of fuel from stock issued to home railway locomotives by foreign railway.
New PU - ACS 125 (from Dec 2015)  - Prime cost only booked under PU 60.  Taxes on fuel however booked to PU 33.
61
Transfers debit/credits of loco performance (GTKMs debits/ credits)
New PU - ACS 125 (from Dec 2015)
Exclusive for GTMK debits & Credits  -(previously they booked under PU33)
63
Inter railway adjustment of wages/ labour cost on POH and other repairs from WMS account to revenue heads -
New PU - ACS 125 (From Dec, 2015) - Now PU 34 & 35 will be used for booking wages and material pertaining to home rolling stock and PU 63 & 64 for wages and material pertaining to foreign railway rolling stock.

64
Inter-railway Adjustment of debits towards material used in POH and other repairs from WMS account to revenue heads -

98
Credits or recoveries - Object of credit and distinct in principal from an object of expenditure

New PU -ACS 125 (from Dec, 2015)
All Credits/recoveries would be booked under this primary unit 98. (Primary unit 99, hitherto used for booking credit/recoveries, should not be so used now. Instead PU 98 may be used for all credits/recoveries.)
99.
Other Expenses.
PU 99 refers to those items of expenditure which cannot be classified specifically within the above primary Units.

Primary Units (objects) of expenditure for Works

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PU
Revenue
Description
Remarks
01
Pay and allowances of Departmental Establishment
All establishment expenses covered under this PU, except PLB (PU 10)
02
Payment to Casual labour
03
Payment to Contractors and others for Engineering works or supply and erection
contracts etc.
04
Direct supply of matarial
05
Stores supplied from stock
06
Freight on stores
07
Credits for released material
08
Others
09
Transfer of debits/credits affecting capital works expenditure/suspense accounts
10
Productivity Linked Bonus
11
Excise duty paid/payable for purchase of materials
13
Sales Tax
14
Interim Relief.
15
Travelling Expenses.
16
Air Travel (Domestic).
17
Air travel (Foreign)
18
Matching Contribution of Central Government towards Defined Contribution Pension System.
19
Value Added Tax
20
 (common PU for Revenue & Capital)
Leave encashment during service 
21
Service Tax 
22
 Reimbursement of Medical Expenses 
ACS 124 (From August, 2015)
25 
(Common PU for Revenue & Capital)
Children education allowance 
26
Arrear Payments-Pay & Allowances of departmental establishment
50
 (common PU for Revenue & Capital)
Cost of computer hardware/system, Software/application software
Non recurring nature i.e., one time expenditure of IT consultancy contrats.
51
(common PU for Revenue & Capital)
Cost of computer consumables (ribbons, cartridges etc.), discs, tapes, floppies, computer stationary etc., rental of computers and AMC
Recurring nature i.e., consumables, rentals etc.
52
(common PU for Revenue & Capital)
 Laptop procured by officer 
ACS 111 (from 2013)

Note:
Utmost care is exercised while tabulating the above PUs.  If any discrepancy is there, please bring to the notice of blogger.  Thank you.


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