Railway Accounts Department Examinations

Friday, April 10, 2026

Captive Consumption in Workshop Accounts


Captive Consumption
 

Simply

  • Use of goods produced within the same organization for its own use

  • Not sold in the open market

  • Internal production → internal use


Example (Indian Railways)

  • Workshops like Jamalpur, Kanchrapara, Perambur make railway parts

  • These parts are used within the Railway Workshops only


Specific Example

  • Rail Wheel Factory makes wheels and axles

  • Supplied to railway units (not sold outside)


Why important

  • Reduces cost

  • Ensures quality

  • Maintains self-reliance


One-line memory

  • “Produce → Use internally → No sale outside”


Thursday, April 9, 2026

Official Language Annual Programme 2026-27

 



Click for Official Language Annual Programme 2026-27 (Bilingual)


Annotated English version of OL Annual Programme 2026-27


Official Language Rules  - Most Important 

• Section 3(3) → Bilingual (Hindi + English) mandatory

• Rule 5 → Reply in Hindi if received in Hindi

• Rule 6 → Signing authority responsible for bilingual issue

• Rule 8(4) → Hindi proficient staff → work in Hindi

• Rule 10(4) → 80% staff know Hindi → office notified

• Rule 11 → Manuals, forms, boards → bilingual

• Rule 12 ⭐ → Administrative Head responsible


• Hindi use → increase through motivation + compliance

• Non-compliance → action possible


• Training → Hindi language + typing + stenography

• Workshops → Quarterly

• OL Committee → 4 meetings/year

• TOLIC → 2 meetings/year


• Total TOLICs → 575

• Foreign TOLICs → 5 countries
– Mauritius, UAE, UK, Fiji, Singapore


• QPR (Quarterly Report) → within 30 days

• Annual Report → by 30 June


• Advertisements → Hindi compulsory

• Computers → Unicode enabled

• Translation tool → Anuwad Sarthi


• Exams → Hindi + English question papers

• Answer option → Hindi allowed


• NGO training → Not allowed

• Workshop → Min 1 day, 2/3 practical


• Recruitment → Hindi typists till targets met


• Website → Bilingual (100%)

• Citizen info → Bilingual


Rajbhasha Kirti Puraskar

• Revised → 2025–26

• Covers → Ministries, PSUs, Boards, Banks, Magazines, TOLIC


Region Targets

• Correspondence → A:100%, B:90%, C:60%

• Noting → A:80%, B:55%, C:35%

• Training → A:75%, B:65%, C:35%


Golden Line (Exam)

Rule 12 → Administrative Head = Key Responsibility



Block Account Vs Loan Account

Differences between Block Account & Loan Account 


Block Account - Assets created out of all sources of finance (Loan Capital + Internal Resources + RRSK + RSF)


Loan Account - Assets created out of Loan Capital only

Tuesday, April 7, 2026

MCQ WhatsApp Channel -20k Followers

 


📢 MCQ WhatsApp Channel  Click for Channel Link

🎉 Reached 20K subscribers — Thank you all!

🚀 Next Target: 50K