Railway Accounts Department Examinations

Thursday, September 5, 2019

Question paper - End course test for newly recruited JAA/ACs in SCR


END COURSE TEST FOR  JAA’S/AC’S
 ( INDUCTION TRAINING  FROM 22.07.2019 TO 27.08.2019 AT CTARA)
Date: 26th August, 2019                Time: 10.00 Hrs                 Duration : 3 Hours                           Marks: 100

Part A -Attempt either Q. 1 or Q. 2 only   (30 marks)
Question No. 1
From the following particulars of Pradeep & Co, prepare Trading, profit & Loss and Balance sheet for the Period  ended 31.03.2019
Debit  Balances
Amount(Rs.)
Credit Balances
Amount(Rs.)
Cash in hand
3000
Sales
9000
Purchases
5000
Purchase returns
500
Wages
1000
Capital
15000
Sales  returns
600
Creditors
1000
Carriage inwards
500
commission
1200
Opening Stock
2500
Bank Over draft
1000
Salaries
1000


Rent
800


Insurance
900


Bills receivable
1000


Debtors
4000


Discount
400


Furniture
2000


Machinery
5000



27700

27700

Adjustments
1.       Closing stock..               Rs.4500
2.        Outstanding wages..     Rs.300
3.        Outstanding Salaries.   Rs..500
4.        Prepaid Insurance..       Rs.400
*******






Question No. 2
Journalize the following transactions in the books of Krishna & Co.
1. Started business with Cash   ----           Rs. 100000
2. Purchased Goods in Cash   -------          Rs.   5000
3. Sold Furniture for Cash   -------              Rs.   1000
4. Paid Wages through Cheque ----          Rs.   5000
5. Paid rent   through Cheque  ___           Rs.   2000
6. Purchased Furniture in Cash                   Rs.   5000
7. Paid Electricity bills through Cheque-  Rs     500
8. Purchased goods from Vijay  -----------Rs    1000
9. Sold goods to  Ramesh  in cash ----     Rs.    700
10.Cash withdrew from  Bank ----------- Rs.    600
Part B  ( 20 Marks)
Write short notes on any four ( 4 x 5 marks )

1. Functions of Accounts Department
2.  Stock Items and Non Stock Items
3.  Budgetary Reviews
4. WMS - Workshop Manufacturing Suspense
5. Station out standings
6.  Various types of Estimates
7. Rules of Double Entry Accounting
8. Retirement benefits




Part C ( 50 marks)
Choose and write the Answer  as either A or B or C or D for the following Multiple Choice Questions in Answer sheet.  (50 x 1 mark)
S.N.
MCQs - Multiple Choice Questions
1
 Total Number of Zones in Indian Railways ?
A. 16  B. 18  C. 17  D. 20
2
NAIR - National Academy of Indian Railways is located at _______
A. Secunderabad   B.  New Delhi  C.  Lucknow  D. None of these
3
Head of the Stores Dept at Railway Board  is ________
A.  Additional Member/Stores  B. Director General/Railway Stores 
C. Member/Rolling Stock  D. Member/Material Management
4
Member Electrical (in Railway Board) post is re designated as Member __________
A. Electricity  B. Traction   C.  Power   D. None of these
5
RDSO - Research, Designs & Standards Organisation is located at _______
A. New Delhi  B. Jamalpur  C. Lucknow  D. Pune
6
 LPC  stands for Local Passenger ________
A. Classes  B. Columns   C. Classification  D. None of these
7
IRIFM stands for Indian Railway Institute of ________________
A.  Financial Management  B.  Federation Management  C.  Financial Maintenance  D. None of these
8
 PTO stands for __________ Ticket Order
A. Privilege  B. Passenger   C.  Private  D. Personnel
9
IPAS stands for Integrated _________ & Accounting System
A. Personnel  B. Primary  C. Personal  D. None of these
10
POH stands for ________ Over Hauling
A. Permanent  B. Periodical  C. Private  D. None of these
11
Single Demand No.   _______  is assigned to Ministry of Railways after merger of Railway Budget with General Budget
A. 80    B.  82   C. 1     D. 16
12
Operating Ratio formulae is
A. OWE/Gross Earnings X 100  B. GWE/Gross Receipts X 100  C. GWE/Gross Earnings X 100  D. None of these
13
Railway earnings are classified into  ______ Abstracts
A. X, Y & Z   2.  A, B & C  3. P,Q & R   D. None of these   
14
Cheques & Bills suspense head is always a ______ balance
A. Credit   B. Debit   C. Either Debit or Credit   D. Minus Credit
15
Development Fund is divided into   _______ parts
A. 1  B. 2  C. 3  D. 4
16
Retirement Benefits are chargeable to Sub Major Head No____ of Major Head 3002
A.  13  B. 11  C.  03   D. 01
17
Major Head No. _______ for capital nature of expenditure (commercial lines)
A. 3001  B. 3002  C. 5002   D. 5003
18
Government accounts are maintained on ______ basis.
A. Cash    B. Accrual   C. Commercial  D. None of these
19
________ is the Link Head connecting the Government Accounts with the Commercial Accounts in Indian Railways.
A.  Demands Recoverable   B.  Bills Recoverable  C.  Bills Payable D. WMS - Workshop Manufacturing Suspense

20
Pay & allowances of C&AG are an example of ______
A. Voted expenditure  B. Charged expenditure  C. Sanctioned expenditure D. None of these
21
Drawings account is relate to _______
A. Nominal Account  B. Personal Account  C. Real Account  D. None of these
22
Cash Book which is maintained to record small expenses are called as ____
A.  Simple Cash Book   B. Petty Cash Book  C. Two columnar Cash Book 
D. Three columnar Cash Book.
23
For each and Every Debit there must be a corresponding Credit is the principal of_____
A.  Going Concern  B. Book keeping  C. Accounting  D. Double Entry
24
Patents, Copyrights & Trademarks are types of _______ assets
A. Tangible  B. Fixed  C. Current  D. Intangible
25
The following is a statement showing the financial status of the company at any given time.
A. Profit & Loss Account  B. Trading Account  C. Balance Sheet  D. Cash Book
26
The ____________ is responsible for maintaining the initial records of Attendance in Railway Workshops, which is basis for the payment.
A. Time Office  B. Office of CWM   C. Workshop Accounts Office  D. PCO
27
The direct control of the affairs of a Zonal Railway Workshop as a unit is exercised by the_________
A. CRSE  B. PCME  C. CWE  D. CWM
28
___________ is an authority to commence work in a work shop
A.  Work Order   B. Development Order   C.  Outturn Statement  D.  Workshop General Register
29
"On Cost charges" in Workshops are divided into ______ parts
A. 2  B. 4   C. 3  D. 5
30
In IR the incentive schemes introduced in PUs and Zonal Workshops are known as _____
A. Payment by Results system B. Payment by Outturn system 
C. Payment by Performance system  D. None of these
31
---------------is responsible for check of recoupment, consumption of stocks and maintaining of Maxima and Minima balances on Stock cards.
A. Depot officer  B. Depot Stores Keeper  C. Executive Officer  D. None of these
32
The items of Stores which have not been issued for a period of 24 months, but which will be utilized in the near future are known as _______
A. Dead Surplus  B. Movable surplus  C.  surplus stores  D. None of these
33
On introduction of ------------ in the Stores organization the integration of Stores Ledgers of all Depots of a Zonal Railway is taken place to avoid accumulation of over stocks.
A. MMIS   B. IPAS   C. iMMS    D. AIMS
34
The Head of Stores Dept at Zonal Railway is _______
A. PCMM  B. COS  C. CMM  D. PCOS
35
Stock Verification Department functions under ________
A. Executive   B. Stores Accounts Officer   C. PCMM  D. CMM
36
Traffic Book Part A deals with _________
A. Station earnings  B. Apportionment of earnings  C. Accounts Office Balance sheet
D. None of these
37
Apportionment  of Traffic earnings is done by_______
A.  CRIS  B. RITES  C. Railway Board  D. Northern Railway
38
WTR - Wagon Turn Round expressed in terms of ____
A. GTKM   B.  NTKM  C. Years   D.  None of these
39
_____ charges are collected for detaining wagons beyond free time.
A. Wharfage B. Stacking C. Stabling  D. None of these
40
The Traffic Book is divided into _____ parts
A. 4   B.  2  C. 3    D. 5
41
Present Rate Of Return (ROR) for justifying works is ______
A. 14 %   B. 12 %  C. 10 %  D. 8 %
42
EMD - Earnest Money Deposit is ____ percentage of the estimated cost of work (for works costing up to Rs.1 Crore)
A. 5     B. 2    C. 3   D. 10
43
Traffic suspense head is always a ______ balance
A. Credit   B. Debit   C. Either Debit or Credit   D. Minus Credit
44
Plan Head 1100 represents  ______
A.  Rolling Stock   B.  New Lines   C.  Doubling   D. None of these
45
Plan Head 2100 represents  ______
A.  Rolling Stock   B.  New Lines   C.  Computerisation  D. S & T Works
46
Erstwhile Demands in OWE are now called as _________
A. Major Heads   B.  Sub Major Heads   C.  Minor Heads   D.  Detailed heads
47
For working out EMD, the same shall be rounded off to _____
A. Rs.10   B. Rs.1000   C.  Rs.5   D. Rs.100
48
Last two digits of Revenue Expenditure allocation denotes _____
A. Erstwhile Demand No.   B. Primary Unit   C. Sub Head  D. Detailed Head
49
Un-remunerative works required for operational efficiency are charged to ______
A.  DF 1    B. DF 2  C. DF 3  D. DF 4
50
Indian Railway Finance Code Volume 2 consists of _______
A.  Financial Rules    B. Accounting Procedures  C.  Traffic matters  D. Classification of Expenditure & Earnings


==============================================================================
Oval: Good luck
 









key to the MCQ

S.N.
MCQs - Multiple Choice Questions
Answer
1
 Total Number of Zones in Indian Railways ?
A. 16  B. 18  C. 17  D. 20
C
2
NAIR - National Academy of Indian Railways is located at _______
A. Secunderabad   B.  New Delhi  C.  Lucknow  D. None of these
D
3
Head of the Stores Dept at Railway Board  is ________
A.  Additional Member/Stores  B. Director General/Railway Stores 
C. Member/Rolling Stock  D. Member/Material Management
D
4
Member Electrical (in Railway Board) post is re designated as Member __________
A. Electricity  B. Traction   C.  Power   D. None of these
B
5
RDSO - Research, Designs & Standards Organisation is located at _______
A. New Delhi  B. Jamalpur  C. Lucknow  D. Pune
C
6
 LPC  stands for Local Passenger ________
A. Classes  B. Columns   C. Classification  D. None of these
C
7
IRIFM stands for Indian Railway Institute of ________________
A.  Financial Management  B.  Federation Management  C.  Financial Maintenance  D. None of these
A
8
 PTO stands for __________ Ticket Order
A. Privilege  B. Passenger   C.  Private  D. Personnel
A
9
IPAS stands for Integrated _________ & Accounting System
A. Personnel  B. Primary  C. Personal  D. None of these
D
10
POH stands for ________ Over Hauling
A. Permanent  B. Periodical  C. Private  D. None of these

11
Single Demand No.   _______  is assigned to Ministry of Railways after merger of Railway Budget with General Budget
A. 80    B.  82   C. 1     D. 16
B
12
Operating Ratio formulae is
A. OWE/Gross Earnings X 100  B. GWE/Gross Receipts X 100  C. GWE/Gross Earnings X 100  D. None of these
C
13
Railway earnings are classified into  ______ Abstracts
A. X, Y & Z   2.  A, B & C  3. P,Q & R   D. None of these   
A
14
Cheques & Bills suspense head is always a ______ balance
A. Credit   B. Debit   C. Either Debit or Credit   D. Minus Credit
A
15
Development Fund is divided into   _______ parts
A. 1  B. 2  C. 3  D. 4
D
16
Retirement Benefits are chargeable to Sub Major Head No____ of Major Head 3002
A.  13  B. 11  C.  03   D. 01
B
17
Major Head No. _______ for capital nature of expenditure (commercial lines)
A. 3001  B. 3002  C. 5002   D. 5003
C
18
Government accounts are maintained on ______ basis.
A. Cash    B. Accrual   C. Commercial  D. None of these
A
19
________ is the Link Head connecting the Government Accounts with the Commercial Accounts in Indian Railways.
A.  Demands Recoverable   B.  Bills Recoverable  C.  Bills Payable D. WMS - Workshop Manufacturing Suspense
A
20
Pay & allowances of C&AG are an example of ______
A. Voted expenditure  B. Charged expenditure  C. Sanctioned expenditure D. None of these
B
21
Drawings account is relate to _______
A. Nominal Account  B. Personal Account  C. Real Account  D. None of these
B
22
Cash Book which is maintained to record small expenses are called as ____
A.  Simple Cash Book   B. Petty Cash Book  C. Two columnar Cash Book 
D. Three columnar Cash Book.
B
23
For each and Every Debit there must be a corresponding Credit is the principal of_____
A.  Going Concern  B. Book keeping  C. Accounting  D. Double Entry
D
24
Patents, Copyrights & Trademarks are types of _______ assets
A. Tangible  B. Fixed  C. Current  D. Intangible
D
25
The following is a statement showing the financial status of the company at any given time.
A. Profit & Loss Account  B. Trading Account  C. Balance Sheet  D. Cash Book
C
26
The ____________ is responsible for maintaining the initial records of Attendance in Railway Workshops, which is basis for the payment.
A. Time Office  B. Office of CWM   C. Workshop Accounts Office  D. PCO
A
27
The direct control of the affairs of a Zonal Railway Workshop as a unit is exercised by the_________
A. CRSE  B. PCME  C. CWE  D. CWM
D
28
___________ is an authority to commence work in a work shop
A.  Work Order   B. Development Order   C.  Outturn Statement  D.  Workshop General Register
A
29
"On Cost charges" in Workshops are divided into ______ parts
A. 2  B. 4   C. 3  D. 5
C
30
In IR the incentive schemes introduced in PUs and Zonal Workshops are known as _____
A. Payment by Results system B. Payment by Outturn system 
C. Payment by Performance system  D. None of these
A
31
---------------is responsible for check of recoupment, consumption of stocks and maintaining of Maxima and Minima balances on Stock cards.
A. Depot officer  B. Depot Stores Keeper  C. Executive Officer  D. None of these
A
32
The items of Stores which have not been issued for a period of 24 months, but which will be utilized in the near future are known as _______
A. Dead Surplus  B. Movable surplus  C.  surplus stores  D. None of these
B
33
On introduction of ------------ in the Stores organization the integration of Stores Ledgers of all Depots of a Zonal Railway is taken place to avoid accumulation of over stocks.
A. MMIS   B. IPAS   C. iMMS    D. AIMS
C
34
The Head of Stores Dept at Zonal Railway is _______
A. PCMM  B. COS  C. CMM  D. PCOS
A
35
Stock Verification Department functions under ________
A. Executive   B. Stores Accounts Officer   C. PCMM  D. CMM
B
36
Traffic Book Part A deals with _________
A. Station earnings  B. Apportionment of earnings  C. Accounts Office Balance sheet
D. None of these
A
37
Apportionment  of Traffic earnings is done by_______
A.  CRIS  B. RITES  C. Railway Board  D. Northern Railway
A
38
WTR - Wagon Turn Round expressed in terms of ____
A. GTKM   B.  NTKM  C. Years   D.  None of these
D
39
_____ charges are collected for detaining wagons beyond free time.
A. Wharfage B. Stacking C. Stabling  D. None of these
D
40
The Traffic Book is divided into _____ parts
A. 4   B.  2  C. 3    D. 5
A
41
Present Rate Of Return (ROR) for justifying works is ______
A. 14 %   B. 12 %  C. 10 %  D. 8 %
C
42
EMD - Earnest Money Deposit is ____ percentage of the estimated cost of work (for works costing up to Rs.1 Crore)
A. 5     B. 2    C. 3   D. 10
B
43
Traffic suspense head is always a ______ balance
A. Credit   B. Debit   C. Either Debit or Credit   D. Minus Credit
B
44
Plan Head 1100 represents  ______
A.  Rolling Stock   B.  New Lines   C.  Doubling   D. None of these
B
45
Plan Head 2100 represents  ______
A.  Rolling Stock   B.  New Lines   C.  Computerisation  D. S & T Works
A
46
Erstwhile Demands in OWE are now called as _________
A. Major Heads   B.  Sub Major Heads   C.  Minor Heads   D.  Detailed heads
B
47
For working out EMD, the same shall be rounded off to _____
A. Rs.10   B. Rs.1000   C.  Rs.5   D. Rs.100
D
48
Last two digits of Revenue Expenditure allocation denotes _____
A. Erstwhile Demand No.   B. Primary Unit   C. Sub Head  D. Detailed Head
B
49
Un-remunerative works required for operational efficiency are charged to ______
A.  DF 1    B. DF 2  C. DF 3  D. DF 4
C
50
Indian Railway Finance Code Volume 2 consists of _______
A.  Financial Rules    B. Accounting Procedures  C.  Traffic matters  D. Classification of Expenditure & Earnings
D



==============================================================================
Oval: Good luck
 


Friday, August 16, 2019

Results - Appendix 3 Exam



Today - No Results of Appendix 3 Exam   

Hope the same will be declared in last week of August or First week of September. 



Image result for No today

Monday, August 12, 2019

Link of Accounts Directorate - If declared Results of Appendix3 Exam

RIDF- Rail India Development Fund



RIDF - Rail India Development Fund



·         Conceptual stage - proposed in 2017

·         Govt has circulated a draft cabinet note for setting up a RIDF

·         Estimated fund - 5 Billion Dollars  (approximately Rs. 35000 Crores)

·         Anchored by World Bank and will serve as an vehicle to arrange funds from the Market. 

·         Managed independently by a Non-Govt entity.

·         Leveraging the funds from multilateral (all sides) sources such as Pension Funds from India and the Rest of the World and Other borrowing agencies.

·         Indian Railways as well as private players i.e., SPVs (Special Purpose Vehicles), Concessionaires etc in the railway sector are eligible to draw from this Fund in the form of Equity and Debt. .

·         Hope the above fund will be materialized in future.


*****


Friday, August 9, 2019

Results-Appendix 3 IREM examination

No chance for results today. Hope next week

Results

Today likely publish the results of Appendix 3 exam. All the best. Check Accounts directorate of railway board website.

Click below for Accounts directorate for results

http://www.indianrailways.gov.in/railwayboard/view_section.jsp?id=0,1,304,366,498

Sunday, July 28, 2019

Accounts office - Various Sections


Accounts office - Various Sections

1.       Administration  - All the staff matters of Accounts dept. such as appointment, posting, fixation of pay, preparation of seniority list and other personal matters.

2.       Establishment  -  Passing of salary bills & other misc bills of Gazetted and Non gazetted staff

3.       Finance Expenditure - Scrutiny of all the proposals effecting railway finances & tendering financial advice to the executive concerned, critical examination of the tender documents including contract agreements etc.

4.       Finance Establishment - Scrutiny of proposals for creation of new posts, extensions of the currency of temporary posts, up gradation of certain posts.

5.       Provident section: Maintenance of PF/NPS account of all the employees, settlement of PF/NPS at the tune of retirement, death etc. passing of various advances & withdrawals from PF, transfer of PF account, in case of transferred employees.

6.       Pension & Settlement section: All the matters in connection with arranging the payments of final settlement due, DCRG, pension, leave salary etc. in favour of the railway employees who have retired from the Rly service or ceased to be an Rly employee due to various reasons.

7.       Books / Booking -  Maintenance general books  i.e. cash book, journal, ledger etc. preparation of monthly & annual account current, consolidation and submission of monthly & annual returns to the Rly Board, raising & accepting debits / Credits issued to any by various divisions / Rlys. Other Govt. Depts. Etc,  preparation of cheques & post Audit of all the paid vouchers are dealt with this section unpaid wages, pay orders are passed by this section.

8.       Budget -  Compilation of Budget estimates recd from various depts  & timely submission of the same to the Rly. Board Office, compilation of appropriation accounts, preparation of Monthly, Quarterly financial reviews as a managerial tool of financial control.

9.       Expenditure -  Make prompt payment of all the works bills preferred against the railways including contractors bills for work done,

10.   Inspection & Audit -  Examine the initial books/records maintained by various executive dept. including accounts offices. Prompt disposal of all the audit objection including inspection reports / draft Para / audit notes.

11.   R & D ( Receipts & Dispatch) / record section - Receipts & Dispatch of all the communications in the account office. Similarly systematic various types of paid vouchers making available the same as & when required, storing of the forms & stationary including various types of books & registers and supply of the same to the various sections when demanded for.

12.   Traffic Accounts - primarily deals in the internal check & compilation of Traffic earnings from the station returns. In addition, It conducts inspection by its inspectional staff to check the primary document from which the station returns are prepared. Maintenance of traffic book,

13.   Cash and Pay - Responsible for the receipt of all the department cash receivable to the Rly Admn. on account of various services rendered by the Rlys, prompt deposit of the same in the RBI/ SBI . Disbursement of all the cash in respect of various types of bills passed for payment by the account officers from time to time.

14.   Stores - A. Advising to Stores dept in respect of procurement of Material & deciding the policies for effective inventory management. B. Arranging prompt & correct payment to all suppliers & vendors. C. Maintenance of accountal of material procured. D. Watching of liabilities incurred against Budget Grant. E. Accountal & arranging payment of Fuel i.e. Diesel & Lubricants purchased for the purpose of traffic operations. F. Assistance in sale of Scrap material & accountal thereof. G. Maintenance of Books & Ledgers as per the requirement of Govt. Accounting. H. Periodical inspection of Livestock & Dead Stock of all over the Zonal Rlys. Offices. I. Dealing with the proposal required for Rolling Stock & Workshops material and accountal thereof.

15.   Workshop Accounts - Maintenance of costing data in related to workshops, Preparation of WMS account, Raising of Debits of work done against the various railways, Calculation of Incentive etc
***




Functions of Accounts Department



Functions of Accounts Department
( First Para of First chapter of Accounts Code Volume 1 - 101- A  )

1.       Maintain/ Keeping the Railway Accounts as per prescribed rules. (General Books such as Daily Cash Book, Monthly Cash Book, Journal and Ledger)

2.       Preparation various periodical accounts such as Account Current, Appropriation Accounts, Profit & Loss Account, Balance Sheet etc

3.       Internal Check : Check of all receipts and expenditure of railway with reference to rules/orders.

4.       Prompt settlement of proper claims against the railway. (payments thereof is arranged by drawing the cheques on Banks)  That is without delay, settle the claims in reasonable time. Also ensures the claims should be proper (not fake/duplicate).  

5.       The primary responsibility for the allocation of all receipts and payments rests with the concerned departmental officers. Each bill or voucher received from them should show the correct allocation of the receipt/expenditure in the fullest detail. The Accounts Department is responsible for seeing, to the extent it is possible for them to do so, that the allocation shown on the initial document is not prima facie incorrect.  (217-A)

6.        Compilation of Budget  in consultation with other depts(however preparation of budget lies with executive depts only), Monitoring the budget during the year and Budgetary reviews.

7.       Tendering/Advice to the administration whenever required or necessary in all matters involving railway finance.

8.       Management accounting functions - A) Providing financial data for management reporting B) participation in purchase/contracting decisions (as Member in Tender Committees)

9.       Seeing that there are no financial irregularities in the transactions of the Railway.
***

Saturday, July 27, 2019

Force Majeure clause


Force Majeure clause

·         Literary meaning is "Irresistible (uncontrollable) force"  

·         Force Majeure means "unforeseeable circumstances that prevent someone from fulfilling a contract".  That is unforeseeable course of events excusing from the fulfillment of contract by the contractor/supplier.

·         Object :  To protect the contractor/supplier from such  a liability arising from circumstances beyond his control.

·         The so called circumstances are acts of God such as wars or revolutions, hostility, acts of public enemy, civil commotion, sabotage, fires, floods, explosion, epidemics, quarantine restrictions, strikes, lock outs and freight embargoes etc.

·         By virtue of Force Majeure clause, the Contractor/supplier does not become liable to pay LD - Liquidated Damages, rather shall have extension of the time of delivery.  Because the circumstances/events which forced to prevent the supplier from supplying the stores are beyond his control.

·         Such situations - The supplier shall notify the Purchaser i.e., Indian Railways within21 days and  30 days for Stores contracts and Works contracts respectively from commencement  thereof with reasonable evidence thereof.

·         Such cases - Either party shall have the option to terminate the contract on expiry of 60 days and 120 days for Stores contracts and Works contracts respectively of commencement of such force majeure without financial repercussion on either side.

·         Action on this clause is equally can be taken by the purchaser i.e., Indian Railways, if Force Majeure situation affecting the Railways.

Friday, July 19, 2019

Appendix3 Examination Results




Don't believe in rumours about the results of Appendix 3 Examination.  They are under process. Probably in August, 2019.  All the best.