Railway Accounts Department Examinations

Showing posts with label question papers - Expenditure. Show all posts
Showing posts with label question papers - Expenditure. Show all posts

Saturday, May 26, 2018

Question papers - General Expenditure

General Expenditure (with Books)      - 2012

Examination held on 06.02.2014                                          Max: 100 Marks

Note: Question No.1 is compulsory. From the remaining questions, answer any  four.  All questions carry equal marks.

1.  (a)  Allocate the following to correct heads of Account, giving the Demand Number and detailed head.

i)        Wages of senior cashier of a Division.

ii)      Cost of HSD oil issued by a fuelling point to home Railway loco.

iii)    Arbitration award in favour of works contractor of  Electrical Department.

iv)    Cost of purcahse of sofa set for CSTE's chamber.

v)      Group award given to control office staff.

   (b) Please indicate the competent authority to sanction the following.  Please specify 
       the provision also.

i)        To invite quotation for printing safety related pamphlets.

ii)      Extension to the completion period in a works contract worth Rs. 6 crores, without penalty.

iii)    Grant of mobilisation advance.

iv)    Variation in quantities of a contract to the extent of excess of 38 % of original contract.

v)      Creation of a work charged Sr. Scale post chargeable to Track Renewal estimates.

2.  What are the items to be verified while vetting a Revised Estimate ?

3. What is Railway Safety Fund (RSF) ?  For what types of work is it used ? How does RSF get credit for the use of Railway projects?

4. What is meant by earnest money, security deposit and Performance Guarantee ? What are these important for ?

5. What is a special limited tender ? How is it processed ? Explain in detail.
6. What is the difference between RECT and PECT surveys ? How are these conducted?  What is the importance of survey in the sanction of a project?

7. Distinguish between any four from the following:

i)        Liability Register and Asset Register

ii)      DRF and DF

iii)    Negotiation and Counter Offer

iv)    Open Tenders and Quotations

v)      On account bill and Final bill

8. How are labour pay sheets checked with regard to muster roles?


General Expenditure  (without books)     2012

Examination held on 07.02.2014                                    Maximum: 100 marks


Answer any five questions. All questions carry equal marks.

  1. What are canons of financial propriety ?  In this regard, how is irregular expenditure regularised ?

  1. What are the checks exercised by Accounts Office on:

i)        On account bills
ii)      Final Bills

      3. Write short notes on:

i)        Urgency certificate
ii)      Capital and Revenue account of Residential buildings
iii)    Liquidated damages
iv)    Price variation clause.

      4. Distinguish between:

i)        Schedule and Non-schedule items
ii)      Variation in contract and Excess over estimate
iii)    Late tender and delayed tender
iv)    Capital and Revenue expenditure

5. What are the various records checked during the inspection of a PWI's Office ?  In
   case any irregularity is detected, what action is to be taken.

6. What do you understand by a Zonal contract ? How is it different from other works
    contracts ?

7.  What is two packet system of tendering  ?  Discuss the advantages and disadvantages of this system ?

8.  What role does the accounts department play with regard to control over revenue
     expenditure ?