Railway Accounts Department Examinations

Saturday, May 26, 2018

Question papers - Station Accounts


Appendix 3A exam - Station Accounts 1991 (Without Books) Question paper
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Time allowed: 3 hours                                                                                                                    Max. marks: 100
Note: Answer any five questions.  All questions carry equal marks
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1. Write short notes on any Four of the following:
                a) Miscellaneous Cash Transit Note
                b) Rail Travel coupon
                c) Classification of commodities
                d) Open delivery
                e) Offensive goods
2.  How will you ensure, on arrival at station for inspection, that cash collected by the Booking office in respect of sale of passenger tickets is currently accounted for and remitted to Bank/Cash office daily ?
3. How will you detect the following:
                a) Parcel delivered shown as outstanding
                b) Luggage allowance is given by the Station quoting fictitious ticket number
                c) A.B. P.T is issued from Books lying in Stock.
                d) Used tickets resold, money collected misappropriated.
4. What checks are exercised on the contractor's Halt station ?  What action will you take if you find that the Contractor is not collecting the Railways due correctly and remitting them properly ?
5. what are siding charges ? How are these fixed ? How will you ensure that the siding charges are correctly accounted for and realised ? What action is to be taken by you, if you find the charges are fixed are not correct ?
6. Why should the TI(A) check:-
                a) Goods delivery Book ?
                b) Verify the accountal of tickets issued by the an out agency collected at a few stations within
                    his jurisdiction on a particular day ?
                c) Guards signature book for cash bag ?
                d) collected foils of gate passes with Gate pass register, Delivery book and Collected receipts ?

7. Why is it necessary to inspect the accounts of station when the stations are submitting to Accounts Office various returns incorporating the transactions at the station and rendering every month a statement of its assets and liabilities ?

8. What checks are exercised by TI(A)s  to ensure that TTE are rendering  correct accountal of the EFT book issued to them ?  How will you ensure that the collection made by the TTEs are deposited daily by him ?  Is it also necessary for the TI(A) to conduct check on the work of TTEs in running trains ? Give reasons for your answer.

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Appendix 3A exam - Station Accounts 1992 (Without Books) Question paper
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Time allowed: 3 hours                                                                                                                    Max. marks: 100
Note: Answer any five questions.  All questions carry equal marks
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1.    Parcel traffic has good potential to augment earnings, if the railways can offer attractive rates.  Discuss the merits and demerits of this statement ?
2.    If Station master, inconvenience with the siding owner, short accounts the demurrage charges regularly.  You are sent to the spot for investigation.  Describe briefly the documents that you would verify to file a report ?
3.    Do you think the system of remittance of station earnings in the local authorized bank as achieved the results anticipated ? As this step reduced the work in the cash office ? Give reasons for your answer.
4.    What will be your efforts at the time of Station inspection to have the Station balance sheet reduced the minimum ?
5.    Write short Notes on any four.
 a) Missing tickets
b) Handing over memo
c) Indemnity bond
d) Classification of commodities
e) Non issued ticket
6.             Why is a forwarding note considered an important document ? What are the essential features of the forwarding note ?
7.             What do you understand by Apportionment of Earnings ? How is it carried out for each category of earnings ? What categories of traffic are exempted from apportionment ?
8.             When a Station balance sheet is not received in time, how the accounts of stations are compiled in the Accounts Office ?  When the Balance sheet is received later, what action is taken thereon ?

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Appendix 3A exam - Station Accounts 1995 (Without Books) Question paper
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Time allowed: 3 hours                                                                                                                    Max. marks: 100
Note: Answer any five questions.  All questions carry equal marks
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1. Describe the computerised freight accounting system. What are your suggestions for improving it?
2. Write short notes on any four of the following.
                a) Non issued ticket
                b) Weight only system
                c) Offensive goods
                d) Converted abstract
                e) Paid on Charges
3. What is Accounts Office Balance sheet ? What is the purpose of its preparation ?
4. What are siding charges ? What checks are exercised on their returns in Accounts Office to ensure        that these have been collected property ?
5. What is "Station Outstanding ? What Steps are taken to liquidate the same? Do you have any suggestions for improvement in the procedure.
6. How the following frauds can be detected.
                a) Tickets accounted for shorter distance than actually issued.
                b) To pay invoices accounted for as paid.
                c) Issued tickets got back from collecting station & reissued.
                d) Wharfage/Demurrage misappropriated.
7. what do you understand by "What the traffic can bare" & "Cost of service" in fixing railway freight rates? Can you suggest any improvements in the policy of fixing tariff ?
8. What are the functions and responsibilities of an out agency? How is it ensured that the accounts kept at out agency are correct & money's due to the railways are correctly remitted?

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Appendix 3A exam - Station Accounts 1996 (Without Books) Question paper
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Time allowed: 3 hours                                                                                                                    Max. marks: 100
Note: Answer any five questions.  All questions carry equal marks
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1.What are the pros & cons of the suggestion for divisionalisation of accountal of traffic earnings?
2. How is the gross statement of advance earnings & traffic handled prepared? To what use it is put ?
3. Why and how does a TIA compare the entries in a Parcel Delivery Book with the following:-
                a) inventory of parcels on hand.
b) Unloading Tally books.
c) Collected Railway Receipts.
d) Wharfage returns.
4. What is the procedure for booking of goods by
                a) Cheque cum Credit Note System
                b) Weight Only System?
5. How would you analyze the trend of coaching & goods traffic at a station ?
6. What is the responsibility of a station towards undercharges? How are error sheets delt with in the station & in the traffic accounts office.
7. What point would you examine to determine railways responsibility in the following cases?
                a) an item of personal baggage of a passenger containing clothes & jewelry , booked in a brake                 van is lost in transit
                b) refund on account of error in weight is claimed at the time of delivery.
                c) a consignment booked at owners risk is lost two days after reaching destination, but before delivery
                d) cement booked in an open wagon, deteriorates after delay in transit on account of a nation wide rail roko agitation.
8. write short notes on the following:-

                a) Terminal tax
                b) Trial trips
                c) Unclaimed consignments
                d) Halt stations
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Appendix 3A exam - Station Accounts 1997 (Without Books) Question paper
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Time allowed: 3 hours                                                                                                                    Max. marks: 100
Note: Answer any five questions.  All questions carry equal marks
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1. How does a TIA ensure that the coaching Balance-Sheet prepared by a station reflex the actual transactions made at that station?
2. Write short notes on the following
                a) TIA's Debits
                b) Station to station rates
                c) ODC
                d) Placement charges
3. What is a supersessional RR? When is it issued? What accountal steps are taken after the issues of an SRR?
4. Discuss merits & problems of accountal of goods traffic on a forwarded basis.
5. Can A PRS ticket be refunded at a manual counter? Examine its need in the background of the ticket checking work done ny the commercial department.
6. Should a TIA do ticket checking in trains? Examine its need in the background of the ticket checking work done by the commercial department.
7. How will a TIA detect the following items during his inspection of a station:-
                a) Delays in preparation of RR's.
                b) Non collection of demurrage charges at siding.
                c) Use of retiring rooms without collection or remittance of charges.
                d) Re-use of collected tickets.
8. List out four frauds that may take place in the issue of concessional tickets. Discuss the modus operandi of each.

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Question papers - Book Keeping


Important Differences between questions
in Advanced Book keeping paper of Appendix 3 Exam

Note:
A very commendable effort by Shri Satbir Singh, Bhopal in compiling the Distinguished questions in Advanced Book Keeping paper. 

4 times Asked
1.      Equity shares and preference shares-1989, 1994, 1995, 1996
2.      Provision and reserves -1984, 1987, 1988, 1995
3 times asked
1.      Bill of exchange and promissory note-1986, 1991, 1997
2.      Consignment and sale-1987, 1989, 1997
3.      Fixed assets and current assets-1994, 1996, 2004
4.      Shares and debentures-1997, 2000, 2006
2 times asked
1.      Amalgamation and absorption-1986, 1988
2.      Bad debts and doubtful debts-1983, 2004
3.      Capital and revenue expenditure-1991, 2000
4.      Debentures and preference shares-1983, 1987
5.      Joint venture and partnership-2001, 2004
6.      Fixed and floation assets-1991, 1997
7.      Memorandum of association and articles of association-2001, 2006
8.      Good will and royalty-1986, 1989
9.      Ledger and journal-1995,  2016
10.  Renewal of bill and retiring a bill-1996, 2001
11.  Straight line method and diminishing balance method of providing depreciation-2000, 2006
12.  Trade discount and cash discount-1988, 1997
13.  Wasting and fictitious assets-1987, 1989
1 time asked


1.      Accrual and cash basis of accounting-1988
2.      Bonus shares and right shares-1984
3.      Business entity concept and going concern concept-1996
4.      Capital expenditure and capitalized expenditure-1984
5.      Capital receipts and revenue receipts-1988
6.      Carriage inward and carriage outwards-2004
7.      Cash credit and over draft-1986
8.      Consignment account and joint venture accounts.-1983
9.      Consignment and joint venture-2000
10.  Convertible debentures and redeemable debentures-2001
11.  Current ratio and acid test ratio-2000
12.  Current ratio and quick ratio-1989
13.  Debit note and credit note-1980
14.  Dividend and interest-2006
15.  Errors of principle and compensatory errors-1997
16.  Fifo and lifo method of inventory valuation-1988
17.  Financial and cost accounting-1995
18.  Fixed capital and working capital-1994
19.  Hire purchase and installment system-2006
20.  Issue of debentures at prememium and issue of debentures at discount-1980
21.  Limited company and partnership-1980
22.  Nominal capital and paid-up capital-1980
23.  Partnership concern and joint stock company-1995
24.  Preference and deferred shares-1991
25.  Private limited and public limited company-2006
26.  Promissory note and bill of exchange-1994
27.  Receipt and payment account and income and expenditure account-2001
28.  Reserve fund and capital reserve-1994
29.  Reserve fund and dividend equalisation fund-1983
30.  Revenue expenditure and deferred revenue expenditure-1984
31.  Revenue fund and sinking fund-1991
32.  Sale and consignment-2001
33.  Single entry and double entry system-2004
34.  Trade bill and accommodation bill-1995
35.  Trade discount and quantity discount-1983
36.  Trade mark and patent rights-1989
37.  Trading account and p&l account-2004
38.  Trial balance and balance sheet-2000
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Important Short Notes questions
in Advanced Book keeping paper of Appendix 3 Exam
Note:
A very commendable effort by Shri Satbir Singh, Bhopal in compiling the Short Notes questions in Advanced Book Keeping paper. 
5 times Asked
1.      Deferred Revenue Expenditure-1982, 1987, 1989, 1996, 2000
4 times Asked
1.      Secret Reserve - 1981, 1987, 1990, 1994
3 times asked
1.      Accommodation Bill- 1986, 1994, 1996
2.      Contingent liability 1981, 1996, 2001
3.      Debt Equity Ratio-1994, 2001, 2006
4.      Self Balancing Ledger -1982, 1987, 1989
5.      Goodwill -1985, 1988 1994
6.      Sinking Fund -1985, 1989, 2001
2 times asked
1.      Cash Book - 1997, 2006
2.      Double Entry System -1997, 2001
3.      Floating Assets -1982, 1985
4.      Goodwill on dissolution -1982, 1990
5.   Inventory Turnover Ratio -1988, 1990
6. Memorandum of Association -1982, 1990
7. Single Entry System -1987, 1989
8. Under-Writing commission -1986, 1988
9. Valuation of Goodwill -2001, 20061

 1 time asked
1.      Account Current-2000
2.      Accounting conventions or principles-1988
3.      Accrual concept-2004
4.      Acid test ratio-1994
5.      Amalgamation-1997
6.      Average Due Date-2001
7.      Bonus shares - 2000
8.      Capital expenditure -1990
9.      Capital reserve and General Reserve-2000
10.  Capital reserve fund -1997
11.  Cash flow statement -2006
12.  Consignment Account - 1986
13.  Convention of conservation-1996
14.  Convertible debentures -1989
15.  Current Ratio -1994
16.  Debenture Redemption Account -1986
17.  Debentures -1981
18.  Development expenses -1985
19.  Endowment Fund - 2000
20.  Holder in due course -1994
21.  Income & Expenditure Account -2000
22.  Issue of shares at premium -1986
23.  Joint venture -1997
24.  Ledger -2004
25.  Limitations of financial statements -2004
26.  Liquidity Ratio -1988
27.  Machine hour rate of depreciation -2004
28.  Money Measurement Concept -2000
29.  Negotiability of Bill of Exchange-2004
30.  Negotiable Instrument -1994
31.  Notice of dishonour -1986
32.  Operating Ratio-1994
33.  Partnership Deed-2004
34.  Preference Shares -1981
35.  Profitability Ratios -2006
36.  Promissory Note -2006
37.  Reserve for Doubtful Debts -1982
38.  Sans Recourse Endorsement -1994
39.  Share Premium account -1989
40.  Stock Turnover Ratio -1994
41.  Stock valuation methods -1989
42.  Subsidiary Records -1985
43.  Sum of the Digits method -1988
44.  Suspense Account -1996
45.  Trading Account -1997
46.  Trial Balance -1981
47.  Valuation of Stock-in-Trade -1985

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