Railway Accounts Department Examinations

Tuesday, March 30, 2021

Budget Order & Expenditure Order

 Budget Order: 


  • Order by means of which was voted by Parliament & approved by President, communicated by Railway Board & Zonal Railway. 


Expenditure Order: 


  • When orders are issued by the Railway Board authorising the Railway administrations to incur expenditure to a certain extent over and above the allotment sanctioned for them, they should be taken as Expenditure Order as distinct from “Budget Order”


Custody Stores

 Custody Stores


  • Consists of items obtained for the Mechanical Dept for the construction of Rolling Stock sanctioned under RSP

  • Received directly by Mechanical Dept.

  • Payments made by the Workshop Accounts Officer

  • Responsibility of proper numerical records of Receipts, Issues & balance are kept by the Mechanical Dept

  • But Responsibility of safe custody of Custody Stores,  by the Stores Dept attached to the Production Unit /Workshop.

  • Periodical check of Stock cards & Material Schedules is exercised by the ASVs with copies of receipts and issue notes received by them. 


Accountal 


  • Debit to the cost to Work in question.

  • Credit to the Purchase Suspense


On Receipt: 


  • Receipt Notes - prepared in 4 foils printed on different color than those in use of Stores Dept for easy identification. 

  • Distribution of 4 copies


  • 1st copy  -  Office copy

  • 2nd copy - Firm (who supplies the stores)

  • 3rd copy - Workshop Accounts Office 

  • 4th copy - Workshop Progress Office ( as an intimation that stores can be drawn when needed, when the particulars of receipt of stores are entered on the copy of Material Schedule. 


On Issue: 


  • Authority: Pink Issue tickets/Pink Workshop Issue Notes signed by the Supervisor. 

  • 4 copies


  • 1st copy - Office copy

  • 2nd, 3rd & 4th  -  Sent to DMS/DSK who checks them with Pink Issue Ticket, sign all 3 copies and return 3rd and 4th to Workshop SSE and retain 2nd copy as Stores Dept copy

  • 3rd copy - Mechanical Dept

  • 4th copy - Accounts Office. 

Note: However, due to computerization (iMMS), the above procedure may be simplified/customised accordingly.


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Wednesday, March 24, 2021

First Centralized AC Railway Terminal - Bangalore

First Centralized AC Railway Terminal - Bangalore


  • India’s First Centralized Air Conditioned Railway Terminal

  • At Bangalore ( Baiyappanahalli )

  • Named after one of the foremost civil engineers, Bharat Ratna Sir  M. Visvesvaraya

  •  To meet the ever increasing demand for new trains

  • Sanctioned in 2015-16

  • Cost - Rs. 300 Crores (Approx)

  •  It decongest the existing Railway Stations at KSR Bengaluru and Yesvantpur.

  • Airport like facade

  •  State-of-the-art passenger amenities

  • 4200 Sq Meters area

  • Daily footfall - 50 thousand

  • Can operate 50 trains daily

  • Grand canopy over the Station Building concourse (like in Airports)

  • Fully AC entrancy Lobby

  • Good parking facility

  • 7 Platforms (along with 8 stabling lines and 3 pit lines)

  • Food courts, Escalators, Lifts, FOB, Subways

  • Water recycling plant - 4 Lakh liters capacity per day