Railway Accounts Department Examinations

Saturday, July 15, 2023

RPF - Operations

  



Operation

Subject

Picture

Nanhe Faristey

Identifies & Rescues children who are lost or separated from their families due to various reasons

AAHT - Anti-Human Trafficking Units

Combat the menace of Human Trafficking

Amanat

Securing lost passenger's belongings and restoring them to the rightful owners

Yatri Suraksha

Controls Passenger offenses by arresting dacoits, robbers, chain snatchers & criminals 

Matrishakthi

RPF Lady staff assisted in childbirth cases who went into labor on Railway premises or in Trains 

SEWA

Helping the elderly citizens, physically disadvantaged, sick passengers

Mission Jeevan Raksha

Saved the passengers from slipping and falling from moving trains by risking their own lives


Saturday, July 8, 2023

25% - Discount Fares - AC Sitting classes - Commercial

 

25% - Discount Fares - AC Sitting classes  

  • Source: Commercial Circular 11 of 2023  Click for the download  

  • CC 11 - applicable for the period of 1 year i.e., up to 06th July 2024

  • Applicable to: ACC - AC Chair Car, Executive classes of all Trains having sitting accommodation (not for AC sleeper berths) incl: Anubhuti & Vistadome coaches. 

  • Discount:  Up to a maximum of 25% on the Basic Fare only.   

  • Period of such Discount: Entire duration or part duration or specific period subject to a maximum of 6 months or weekends or seasons or weekdays etc. Based on the pattern of Demand

  • Implemented with immediate effect.  However, no refund of fare - for already booked tickets

  • Powers:  Delegated to PCCMs of all Zonal Railways 

  • PCCM stands for Principal Chief Commercial Manager (HAG - Higher Administrative Grade) 

  • Criteria for selecting Trains:  Classes with occupancy less than 50% (either end to end or some specified sections in the route) during the last 30 days 

  • Criteria for Quantum of Discount (maximum is 25%)  - Depends on the fares of the competitive modes of transport (Roadways, Airways, etc) 

  • Review of Discount fares: Regularly and based on occupancy, the discount may be modified/extended/withdrawn. 

  • If modified or withdrawn  - With immediate effect only. However, no difference in fare shall be charged or collected for already booked tickets 

  • If the Flexi fare scheme is in existing trains: 

  • 1st step:  withdraw the flexi fare scheme initially as a measure to increase occupancy. 

  • 2nd step: If occupancy is not improved, then the Discount scheme should be implemented in those classes/trains. 

  •  Discount Scheme not applicable to : 

  1. Special Trains (on account of the Festivals/holidays)

  2. PTOs - Privilege Ticket Orders 

  3. Difference of fare in Privilege Passes 

  4. Concessional vouchers 

  5. MLAs / Ex MLAs coupons 

  6. Warrants 

  7. MPs/Ex MPs 

  8. Freedom Fighters

  • If Discount Scheme is yes, Then No Tatkal Quota in those trains


Key points for MCQ:

  1. CC - Commercial Circular No 11 of 2023 

  2. CC 11 - Applicable for a period of one year (up to 6th July 2024) 

  3. Applicable to AC Sitting accommodation on all Trains 

  4. 25 % - Maximum Discount  

  5. Powers delegated to PCCMs 

  6. Less than 50% Occupancy - Criteria for Discount

  7. Not applicable for all concessions and Special Trains.  

  8. Powers delegated to PCCMs

—--end—---


Friday, July 7, 2023

GCC for Works 2022 April - Over view

 

GCC for Works, 2022 April  - An overview




·        GCC stands for General Conditions of Contracts for Works  

 

·        Latest edition:  2022 April Click for download 

 

·        115 pages

 

·        ACS - Advance Correction Slips   - So far issued Two 

 

·        Consists of Part I and Part II  

 

Part I - ITT -  Instructions To Tenderers: 

 

·        Total Clauses - 9 

 

·        Total Annexures - 8  

 

·        Total Pages - 40

 

·        Important ones are as follows: 

 

·        Clause 1.01 - Order of Precedence of Documents  

·        Clause 2  - Approved List of Contractors 

·        Clause 5 - Bid Security (old name is EMD) 

·        Clause 10 -Financial Eligibility Criteria, Technical Eligibility Criteria & Bid Capacity 

·        Clause 11 - Tenderer credentials

·        Clause 17 - Joint Ventures ( JV) in Works Tenders

Part II 

 

·        Consists of Standard General Conditions of Contract  

 

·        Total Paras 64  

 

·        Total Pages - 75

 

·        Important clauses are as follows:  

 

·        Para 1  - Definitions  

·        Paras 4 & 5 - Communications and Serving Notices

·        Para 7 - Assignment / Subletting of Contract 

·        Para 16 - SD - Security Deposit and PG - Performance Guarantee 

·        Para 17 A - Extension of Time - Not due by Contractor or Railways - Force Majeure Clause and Extension of Time due to Railways / or Due to Modification

·        Para 17 B - Extension of Time with LD - Liquidated Damages - due to Contractor. 

·        Para 17C - Bonus for Early Completion of Work

·        Para 42 - Variations in Contracts 

·        Para 45 - Measurements of Works by Railways as well as by Contractors 

·        Para 46 - On Account Payments 

·        Para 46 (4)  - Advances to Contractors 

·        Para 46 A - PVC - Price Variation Clause 

·        Para 51 - Final Payments

·        Para 61 & 62 - Determination of Contract 

·        Para 63 - Conciliation of Disputes 

·        Para 64 - Arbitration 

 

—end–

Wednesday, June 14, 2023

AOB - Accounts Office Balance sheet

 


Accounts Office Balance Sheet (AOB)  



Purpose:


To watch the realization of credit notes or voucher facilities extended to Governments or Private parties in lieu of cash/cheque. 


  • Prepared in the Traffic Accounts Office (TAO) 

 

  •  To account for the  Carriage Bills(prepared in connection with Credit Notes etc. tendered at stations in lieu of cash into an account and 

 

  • watching their realization from the parties concerned as well as for incorporation into accounts.   

 

  • The traffic cash received otherwise than through station Balance Sheets (Eg: workshop profits, advertisements fees, sale of coupons to the Tourist agents, etc.). 

 

  •  Misc bills related to railway material carried for departmental works. RMC - Railway Material Consignment. 

 

  • Similar to the Bills Receivable Account in Commercial Bookkeeping 

 

  • Form No. A 2923    

 

  • Separately for Coaching traffic and Goods traffic

 

  • Debits - Vouchers received in the TAO - Traffic Accounts Office  

 

  • Credits - Realisation of the above vouchers (Either by Cheques from State Govts / PAO or Adjustment (Defence and Postal) 

 

  • Accounting heads operated are AG suspense/M Remittance 

 

  • Closing Balance: Represents the unrealized carriage bills and the value of vouchers yet to be billed.  

 

  • Closing Balance: Always Debit




Key points for MCQ: 


  1. AOB stands for Accounts Office Balance sheet 

  2. Prepared in TAO 

  3. TAO stands for Traffic Accounts Office 

  4. Form No. A 2923 

  5. Separately for Coaching traffic and Goods traffic 

  6. Purpose: To watch the realization of credit notes or voucher facilities extended to Governments or Private parties in lieu of cash/cheque. 

  7. Accounts head operated are - AG Suspense and M Remittance 

  8. Closing Balance: Unrealized carriage bills and the value of vouchers are yet to be billed 

  9. RMC stands for Railway Material Consignment 

  10. AOB - Similar to Bills Receivable Account in Commercial Accounts 

  11. Closing Balance: Always Debit Balance



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