S.N.
|
Book
|
Author
|
1
|
Adventures
of Sherlock homes
|
Sir
Arthur Conan Doyle
|
2
|
Affluent
society
|
J.K.
Galbraith
|
3
|
Agni
Pariksha
|
Acharya
Tulsi
|
4
|
Agni
Veena
|
Kazi
Nazrul Islam
|
5
|
Ain-i-akbari
|
Abul
Fazal
|
6
|
Air
port
|
Arthur
Hailey
|
7
|
Akbarnama
|
Abul
Fazal
|
8
|
Alice
in the Wonderland
|
Lewis
carol
|
9
|
All
the Prime Ministers Men
|
Janardhan
Takur
|
10
|
Ambassador’s Journal
|
J.K.
Galbraith
|
11
|
An
idealistic view of life
|
Dr.
Sarvepalli Radhakrishnan
|
12
|
An
unknown Indian
|
Nirad
C Chowdhury
|
13
|
Anandmath
|
Bakim
Chandra chatterjee
|
14
|
Andorcles
and the Lion
|
George
Bernard Shah
|
15
|
The
Animal farm
|
George
Orwell
|
16
|
Anna
Karenina
|
Leo
Tolstoy
|
17
|
Antony
and Cleopatra
|
William
Shakespeare
|
18
|
Apple
Cart
|
George
Bernard Shah
|
19
|
Arabian
nights
|
Sir
Richard Burton
|
20
|
Area
of darkness
|
V.S.
Naipaul
|
21
|
Artha
sastra
|
Kautilya
/ Chanakya
|
22
|
Arms and the Man
|
George
Bernard Shah
|
23
|
Around
the world in 80 days
|
Jules
Verne
|
24
|
As
you like it
|
William
Shakespeare
|
25
|
Ascent
of Everest
|
Sir
John Hunt
|
26
|
Ashtadhyayi
|
Panini
|
27
|
Asian
drama
|
Gunnar
Myrdal
|
28
|
Ben
Hur
|
Lewis
Wallace
|
29
|
Bermuda
triangle
|
Charles
Berlitz
|
30
|
Between
the lines
|
Kuldip
Nayyar
|
31
|
Bhagwad
Gita
|
Maharshi
Ved Vyas
|
32
|
Bharat
Bharathi
|
Maithili
saran Gupta
|
33
|
Blind
Beauty
|
Boris
Pasternak
|
34
|
Bread,
Beauty & Revolution
|
Kwaja
Mohammed Abbas
|
35
|
Broken
wings
|
Sarojini
Naidu
|
36
|
Brothers
Karamazov
|
Fyodor
Dostoevsky
|
37
|
Buddha
charitham
|
Ashwaghosh
|
38
|
Bunch
of old letters
|
Jawaharlal
Nehru
|
39
|
Caesar
& Cleopatra
|
George
Bernard Shah
|
40
|
Candida
|
George
Bernard Shah
|
41
|
Canterbury
tales
|
Geoffrey
Chaucer
|
42
|
Chikaveera
Rajendra
|
Masti
Venkatesh Iyengar
|
43
|
A
China passage
|
J.K.Galbraith
|
44
|
Comedy
of Errors
|
William
Shakespeare
|
45
|
Communist
Manifesto
|
Karl
Marx
|
46
|
Confessions
|
J.J.
Rousseau
|
47
|
Coolie
|
Mulkraj
Anand
|
48
|
Crime
and Punishment
|
Fyodor
Dostoevsky
|
49
|
The
crisis in India
|
Ronald
Segal
|
50
|
Culture
in the vanity bag
|
Nirad
C Chowdhury
|
51
|
Dark
Room
|
R.K.Narayanan
|
52
|
Das
Capital
|
Karl
Marx
|
53
|
David
Copperfield
|
Charles
Dickens
|
54
|
Decline
and fall of Roman empire
|
Edward
Gibbon
|
55
|
Descent
of Man
|
Charles
Darwin
|
56
|
Devadas
|
Sarat
Chandra chatterjee
|
57
|
Discovery
of India
|
Jawaharlal
Nehru
|
58
|
Dr.Zhivago
|
Boris
Pasternak
|
59
|
Don
Quixote
|
Cervantes
|
60
|
Durgesh
Nandini
|
Bankim
Chandra chatterjee
|
61
|
Earth
|
Emily
Zola
|
62
|
Emma
|
Jane
Austen
|
63
|
Ends
and Means
|
Aldus
Huxley
|
64
|
Eternal
Himalayas
|
Major
H P S Ahluwalia
|
65
|
Fall
of sparrow
|
Dr.salim
Ali (Ornithologist)
|
66
|
Far
from the madding crowd
|
Thomas
Hardy
|
67
|
Farewell
to Arms
|
Earnest
Hemingway
|
68
|
Freedom
at midnight
|
Larry
Collins & Dominique Lapierre
|
69
|
Ganadevata
|
Tarashankar
Bandopadhyaya
|
70
|
Gardener
|
Rabindranadh
Tagore
|
71
|
Gathering
storm
|
Winston
Churchill
|
72
|
Geet
Govinda
|
Jayadev
|
73
|
Gitanjali
|
Rabindranadh
Tagore
|
74
|
Gita
Rahasya
|
Bal
Gangadhar Tilak
|
75
|
Glimpses
of World History
|
Jawaharlal
Nehru
|
76
|
Godan
|
Munshi
Premchand
|
77
|
The
God Father
|
Mario
Puzo
|
78
|
Golden
threshold
|
Sarojini
Nadu
|
79
|
Gone
with the wind
|
Margaret
Mitchel
|
80
|
Good
earth
|
Pearl
S Buck
|
81
|
Gora
|
Rabindranadh
Tagore
|
82
|
Grammar
of politics
|
Harold
Joseph Laski
|
83
|
Great
expectations
|
Charles
Dickens
|
84
|
The
Guide
|
R.K.Narayanan
|
85
|
Gulliver’s
Travels
|
Jonathan
Swift
|
86
|
Hamlet
|
William
Shakespeare
|
87
|
Harsha
Charita
|
Bana
Bhatta
|
88
|
Himalayan
blunders
|
Brigadier
J.P.Dalvi
|
89
|
Hindu
view of life
|
Dr.
Sarvepalli Radhakrishnan
|
90
|
Hunch
back of Notre dam
|
Victor
Hugo
|
91
|
Hungry
stones
|
Rabindranadh
Tagore
|
92
|
Idols
|
Sunil
Gavaskar
|
93
|
If
I am assassinated
|
Zulfikar
Ali Bhutto
|
94
|
Iliad
|
Homer
|
95
|
In
memorium
|
Lord
Tennyson
|
96
|
India
– wounded civilization
|
V.S.Naipaul
|
97
|
India
divided
|
Babu
Rajendra Prasad
|
98
|
India
wins freedom
|
Maulana
Abul kalam Azad
|
99
|
Indian
Home rule
|
Mahatma
Gandhi
|
100
|
Indian
philosophy
|
V.D.Savarkar
|
101
|
Inside
Asia
|
John
Günter
|
102
|
Inside
Europe
|
John
Günter
|
103
|
Inside
Africa
|
John
Günter
|
104
|
Intimacy
|
Jean
paul satre
|
105
|
Invisible man
|
H.G.
Wells
|
106
|
Isabelle
|
John
Keats
|
107
|
Is
Paris burning
|
Larry
Collins & Dominique Lapierre
|
108
|
The
Judgment
|
Kuldip
Nayyar
|
109
|
Jungle
book
|
Rudyard
Kipling
|
110
|
Julies
Ceaser
|
William
Shakespeare
|
111
|
Kadambari
|
Bana
Bhatta
|
112
|
Kagaj
ke kanwas
|
Amrita
Pritam
|
113
|
Kamayani
|
Jai
Shankar Prasad
|
114
|
King
Lear
|
William
Shakespeare
|
115
|
Kora
kagaz
|
Amrita
pritam
|
116
|
Kumara
sambhava
|
Kalidas
|
117
|
Divine
comedy
|
Dante
|
118
|
Lady
Chatterley’s lover
|
D.H.
Lawrence
|
119
|
The
Social contract
|
J.J.
Rousseau
|
120
|
Les
Miserable’s
|
Victor
Hugo
|
121
|
Lipika
|
Rabindranadh
Tagore
|
122
|
Love
story
|
Eric
segal
|
123
|
Mahabharata
|
Ved
Vyas
|
124
|
Malavikagnimitra
|
Kalidas
|
125
|
Man
and superman
|
George
Bernard Shah
|
126
|
Man
eaters Kumaon
|
Jim
Corbett
|
127
|
Marriage
and morale
|
Bertrand
Russell
|
128
|
Meghdhoota
|
Kalidas
|
129
|
Mein
Kamph
|
Adolph
Hitler
|
130
|
Midnight
children
|
Salman
Rushdie
|
131
|
Mother
|
Maxim
Gorky
|
132
|
Mother
India
|
Katherine
Mayo
|
133
|
Mountbatten
and independent India
|
Larry
Collins and Dominique Lapierre
|
134
|
My
early life
|
Mahatma
Gandhi
|
135
|
My
experiments with truth
|
Mahatma
Gandhi
|
136
|
My
music and my love
|
Pandit
Ravi shanker
|
137
|
The
naked face
|
Sydney
Sheldon
|
138
|
Natya
sastra
|
Bharata
Muni
|
139
|
1984
|
George
Orwell
|
140
|
Niti
sataka
|
Bhartrihari
|
141
|
Odyssey
|
Homer
|
142
|
Old
Man and sea
|
Earnest
Hemingway
|
143
|
Oliver
Twist
|
Charles
Dickens
|
144
|
Origin
of species
|
Charles
Darwin
|
145
|
Othello
|
William
Shakespeare
|
146
|
The
other side of midnight
|
Sydney
Sheldon
|
147
|
Painted
veil
|
William
Somerset Maugham
|
148
|
Panchatantra
|
Vishnu
sarma
|
149
|
Paradise
lost
|
John
Milton
|
150
|
Paradise
regained
|
John
Milton
|
151
|
A
passage to England
|
Nirad
C Chowdhury
|
152
|
A
Passage to India
|
E.M.
Foster
|
153
|
Pickwick
papers
|
Charles
Dickens
|
154
|
Pilgrims’
progress
|
John
Bunyan
|
155
|
Post
Office
|
Rabindranadh
Tagore
|
156
|
Pride
and Prejudice
|
Jane
Austen
|
157
|
Prince
|
Machiavelli
|
158
|
Principia
|
Isaac
Newton
|
159
|
Prison
Dairy
|
Jayaprakash
Narayanan
|
160
|
Pygmalion
|
George
Bernard Shah
|
161
|
Raja
tarangini
|
Kalhana
|
162
|
Rama
charita manas
|
Tulasi
das
|
163
|
Ramayana
|
Maharshi
Valmiki
|
164
|
Rangabhumi
|
Munshi
Premchand
|
165
|
Ratnavali
|
Harshavardhana
|
166
|
Razor’s
Edge
|
William
Somerset Maugham
|
167
|
Reprieve
|
Jean
Paul Sartre
|
168
|
Republic
|
Plato
|
169
|
Resurrection
|
Leo
Tolstoy
|
170
|
The
Revenue stamp
|
Amrita
Pritam
|
171
|
Ritu
samhara
|
Kalidas
|
172
|
Robinson
Crusoe
|
Daniel
Dafoe
|
173
|
Romeo
and Juliet
|
William
Shakespeare
|
174
|
Rubbaiyat
|
Omar
Khayyam
|
175
|
Sadar
i riyasat
|
Karan
Singh
|
176
|
Satyardh
Prakash
|
Swami
Dayananda Saraswati
|
177
|
Seven
summers
|
Mulk
raj Anand
|
178
|
Shahnama
|
Firadausi
|
179
|
Abhignana
Shakuntalam
|
Kalidas
|
180
|
Shame
|
Salman
Rushdie
|
181
|
Social
contract
|
J.J.
Rousseau
|
182
|
The
song of India
|
Sarojini
Naidu
|
183
|
Sunny
days
|
Sunil
Gavaskar
|
184
|
Study
of history
|
Arnold
Toynbee
|
185
|
Tale
of two cities
|
Charles
Dickens
|
186
|
Talisman
|
Sir
Walter Scott
|
187
|
Three
musketeers
|
Alexander
Dumas
|
188
|
Time
Machine
|
H.G.
Wells
|
189
|
Treasure
Island
|
Robert
Louise Stevenson
|
190
|
Twelfth
night
|
William
Shakespeare
|
191
|
Ulysses
|
James
Joyce
|
192
|
Unhappy
India
|
Lala
Lajapati Roy
|
193
|
Unto
this last
|
John
Ruskin
|
194
|
Utopia
|
Thomas
Moore
|
195
|
Uttara
Ramacharita
|
Bhavabhooti
|
196
|
The
Vendor of Sweets
|
R.K.Narayana
|
197
|
View
from UNO
|
U.Thant
|
198
|
The
Village
|
Mulkraj
Anand
|
199
|
Vinay
Patrika
|
Tulsi
Das
|
200
|
Wakeup
India
|
Annie
Besant
|
201
|
War
and Peace
|
Leo
Tolstoy
|
202
|
War
of Indian Independence
|
Vinayak
Damodar savarkar
|
203
|
Waste
land
|
T.S.
Elliot
|
204
|
Wealth
of Nations
|
Adam
Smith
|
205
|
The
wonder that was India
|
A.L.
Bhasham
|
206
|
We
Indians
|
Kushwant
singh
|
207
|
The
wreck
|
Rabindranadh
Tagore
|
208
|
Yama
|
Mahadevi
Verma
|
209
|
Dr.
Zhivago
|
Boris
Pasternak
|
210
|
Zulfi,
My friend
|
Piloo
Modi
|
211
|
Area
of Darkness
|
written by shri V.S.Naipaul, West Indian (Trinidad),
who has lived in England since 1950. Awarded Noble Prize for the year 2001.
|
212
|
India,
a wounded civilization
|
|
213
|
A
house for Mr. Biswas
|
|
214
|
Middle
passage
|
|
215
|
Flag
on the Island
|
|
216
|
A
bend in the river
|
|
217
|
A
way in the world
|
|
218
|
Miguel
street
|
Designed to help the candidates appearing the Appendix 3, LDCE, 70% etc of Railway Accounts
Monday, April 30, 2018
Books & Authors (for LDCE exam)
Sunday, April 29, 2018
JOURNAL/ACCOUNTING ENTRIES FOR SCRAP SALES OF RETURNED STORES
JOURNAL/ACCOUNTING ENTRIES FOR SCRAP SALES OF RETURNED STORES
Codal provisions:
Sales (Capital 7140 and 7150).
I.In the case of cash sales, auction sales or sales by tender where the value of material sold by the Railway is received in advance of actual issue of stores, the credit to this account will appear earlier than the debit. The credit will be by debit to 'Cash'.
(So Sales Suspense A/c is always showing credit balance. Because Credit appear first in Sales Suspense A/c by debiting the Remittance Into Bank A/c (RIB) .
Example : Rails released from CTR (Complete Track Renewal) work - Journal Entries
STAGES/STEPS
I. On receipt of released material at Scrap Depot - CJV - Capital Journal Voucher
Date
|
Particulars
|
Ledger folio
|
Debit(Rs)
|
Credit (Rs.)
|
Stores in stock A/c 207161-08 - Dr
|
100
| |||
To Demand No.16 PH 3100 ( 21-3100) Cr
|
100
| |||
Credit to work at Book value for the released material by taking debit in Stores Suspense A/c
|
2. When EMD (Earnest Money Deposit) & BSV (Balance Sale Value) received from the successful bidder - MCR
Date
|
Particulars
|
Ledger folio
|
Debit(Rs)
|
Credit (Rs.)
|
Remittance into Bank A/c 008677-88 Dr
|
90
| |||
To Sales Suspense A/c 207142 Cr
|
90
| |||
On receipt of MCR for EMD/BSV paid by the successful bidder
|
3. At the time of delivery of material to successful bidder and adjust the difference between Book value and realised value of released materials through Stock Adjustment A/c (SA A/c) - CJV - Capital Journal Voucher
Date
|
Particulars
|
Ledger folio
|
Debit(Rs)
|
Credit (Rs.)
|
Sales suspense A/c 207142 Dr
|
90
| |||
Stock Adjustment A/c 20-7185 Dr
|
10
| |||
To Stores in Stock A/c 207161-08 Cr
|
100
| |||
On receipt of Issue note for having delivered the material
|
4. Clearance of Stock Adjustment A/c (SA A/c) by adjusting debit or credit to the Dept/Demand. - CJV -Capital Journal Voucher
Date
|
Particulars
|
Ledger folio
|
Debit(Rs)
|
Credit (Rs.)
|
Demand No.16 –PH 3100 (21-3100) Dr
|
10
| |||
To Stock Adjustment A/c 20-7185 Cr
|
10
| |||
Clearance of SA A/c by adjusting to the Final Head
|
Left over of journal entries, after cancel out/nullify the Stores in stock A/c, Sales Suspense A/c & Stock Adjustment A/cs one to one i.e., by equaling Debits/Credits
Date
|
Particulars
|
Ledger folio
|
Debit(Rs)
|
Credit (Rs.)
|
Remittance into Bank (RIB) A/c Dr
|
90
| |||
Demand No.16 –PH 3100 (21-3100) Dr
|
10
| |||
To Demand No.16 –PH 3100 (21-3100) Cr
|
100
| |||
PS: Candidates are advised to furnish the journal entries wherever required /possible to obtain good scoring in examination.
%%%%
Variety Reduction
VARIETY REDUCTION
· is nothing but standardization of items/materials.
· The basic purpose of standardization is to eliminate diversity among items/materials that serve the same purpose and to attain a high degree of uniformity in the manufacture.
· is a rationalization of the number of items to be stocked. It achieves by elimination of non-standard and non-rationalized sizes/designs whose demand is very small.
· enables few items will be purchased in large quantities.
· It is an essential requirement to any modern mass production economy such as Indian Railways.
ADVANTAGES:
1. Reducing the Unit cost, because few items will be purchased in large quantities.
2. Reducing the inventory carrying cost.
3. Will root out the unneeded and duplicate items.
*****
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