DCRG - Death Cum Retirement Gratuity
> With effect from 1st January 2024 .
> Maximum DCRG - Death cum Retirement Gratuity - Rs. 25 Lakhs (from Rs. 20 Lakhs)
(Due to increasing of DA - Dearness Allowance from 46% to 50%)
Designed to help the candidates appearing the Appendix 3, LDCE, 70% etc of Railway Accounts
DCRG - Death Cum Retirement Gratuity
> With effect from 1st January 2024 .
> Maximum DCRG - Death cum Retirement Gratuity - Rs. 25 Lakhs (from Rs. 20 Lakhs)
(Due to increasing of DA - Dearness Allowance from 46% to 50%)
DF divides into 4 parts – I, II, III & IV - P L U S
Debits: Source of Finance- First 2 numerals in Capital Classification PLUS
Image | Part | First 2 numerals in Capital classification | Description PLUS | Examples |
I | 23 | Passenger Amenities and Other Railway Users Amenities | Water supply at Stations, waiting halls, refreshment rooms, retiring rooms, wash rooms, provision of fans in existing coaches, PRS, Public announcements etc. Facilities in Goods sheds, Parcel offices such water facility, waiting room etc | |
II | 33 | Labour Welfare works | Provision of New Hospitals, dispensaries, Schools, Railway Institutes, Recreation rooms, sports facilities, clubs, staff canteens, rest rooms, water supply, sanitation in Railway colonies, Railway quarters for Non Gazetted staff. | |
III | 43 | Unremunerative works (improvement of operational efficiency) | Improvement of water supply at Stations for loco traffic purpose, removal of infringements, converting dead end sidings into through loops, additional loops at stations, electric lighting at sheds / stations, improvement in signaling facilities, Provision of guard rails on Major bridges, telecommunication works, remodeling of stations yards, workshops, shed, store depots, provision of running rooms, rest houses for officers and subordinates, firefighting arrangement at stations, washable aprons on passenger platform lines, approach roads to stations. | |
IV | 53 | Safety works | All Safety works other than LC Gates / ROBs/RUBs |
Credits to DF:
Amount appropriated from Railway Surplus
The cost at debit of DF of an Asset which is abandoned without being replaced
Interest earned on the balance of the DF
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Railway Accounts further classified into 1. Commercial
Lines 2. Strategic Lines
·
At present, Strategic lines exist in 4 Zonal
Railways. They are NR, NFR, NWR & WR
Major Heads between Commercial Lines & Strategic Lines
·
Definition of Strategic: Relating to the gaining of overall or long-term
military advantage.
·
Strategic Lines: Generally constructed for
military-strategic purposes, opposed to the usual utility of Commercial lines
for civilian purposes.
·
To declare the Railway Line as a Strategic one,
the approval of the Defence Ministry is required.
·
Engineering Code Chapter 18 - Miscellaneous Works - Works required for
Defence Purposes - deals with the Strategic Lines.
·
Defence works: Divided
between Railway Estimates & Defence Estimates.
·
Railway Estimates bears:
·
The entire expenditure of Defence Works carried
out on the Strategic line will be borne by the Railways.
·
Defence Estimates bears:
·
. The cost of construction of troop sidings,
platforms etc., including the signaling arrangements required in the event of
the siding or platform taking off from the main line beyond the limits of
station yard.
·
The cost of land acquired for troop sidings,
platforms, etc., if the railway Administration does not choose to acquire it
for its own purpose;
·
The interest and maintenance charges on
Railway's share of the cost in respect of Defence works executed by Railways on
behalf of Defence services.
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MCQ Test on Bookkeeping for Appendix2 / appendix3 Exam. Please attempt and check your score with the help of Key