Railway Accounts Department Examinations

Monday, December 24, 2018

SOP examples by Shri Afzalluddin, Sr.AFA/FX/SCR

FAQ – Passing marks /Aggregate Percentage / Exemption in Appendix 3 Examination


FAQ – Passing marks /Aggregate Percentage / Exemption in
Appendix 3 Examination


  What are the passing marks for the examination ?
Ans:
Paper
General category
SC/ST category
Advanced Book keeping
40 %
30%
General Rules & Procedures
40%
30%
Optional Paper  with Books
40%
30%
Optional Paper without books
40%
30%

Note: 45% for general category and 35% for SC/ST category in aggregate in both papers of Optional subject

Example

Mr A  (OC candidate)secured the following marks in Appendix3 exam

Subject
Minimum passing marks
Minimum Aggregate %
Secured
Secured Aggregate%
Result
Remarks
General Rules & Procedure
40
-
42
-
Passed

Advanced Book keeping
40
-
36
-
failed

Optional Paper one with books
40
45
65
= 65+39/2 = 52%
Failed
Though he secured aggregate 52% , he didn’t secured minimum of 40 marks in without books paper
Optional paper  one without books
40
39
Failed
Optional Paper Two with books
40
45
49
= 49+40/2 =44.5%
Failed
Though he secured minimum 40 marks in both papers, he failed to get aggregate 45%
Optional paper Two without books
40
40
Failed


That means, OC candidate has to secure minimum of 40% marks in each paper and 45% in aggregate of both the papers (with books and without books)





Mr B  (SC/ST candidate) secured the following marks in Appendix3 exam

Subject
Minimum passing marks
Minimum aggregate %
Secured
Aggregate
Result
Remarks
General Rules & Procedure
30
-
33
-
Passed

Advanced Book keeping
30
-
28
-
failed

Optional Paper one with books
30
35
42
= 42+28/2 =35%
Failed
Though he secured aggregate 35%, he didn’t secured minimum of 30 marks in without books paper
Optional paper  one without books
30
28
failed
Optional Paper Two with books
30
35
39
= 39+30/2 =34.5%
Failed
Though he secured minimum 30 in both papers, he failed to get aggregate 35% .
Optional paper Two without books
30
30
Failed


That means, SC/ST candidate has to secure minimum of 30% marks in each paper and 35% in aggregate of both the papers (with books and without books)




Exemption – Common for both OC & SC/ST candidates
 A candidate who fails in the examination but shows marked excellence in any subject by obtaining not less than 60 per cent of the maximum marks of that subject will be exempted from further examination in that subject in subsequent examinations. 

Examples are 
Subject
Qualify for exemption
Aggregate Percentage for exemption
Secured
Secured Aggregate percentage
Exempted
 or
 not exempted
Remarks
General Rules & Procedure
60
-
65
-
Exempted

Advanced Book keeping
60
-
58
-
Not exempted
He got only 58 marks.
Optional Paper one with books
60
60
85
85+55/2 = 70%
Not Exempted
Though he got aggregate 60%, he failed to get 60% in without books paper
Optional paper  one without books
60
55
Optional Paper Two with books
60
60
61
61+62/2= 61.5%
Exempted

Optional paper Two without books
60
62

That means, 60% marks required in individual paper as well as aggregate for both papers of optional paper to exempt.  

Thursday, December 20, 2018

Important questions - General Expenditure



General expenditure - Most Important Short notes (5 marks) in  Appendix 3A Exam.


My advice is to read and cover entire syllabus irrespective of Important or Not Important.  Subsequently put more preference for important ones because they are repeatedly asked in previous examinations as well as for importance they associated with in working of Indian Railways.


  1. Two packet system of Tendering  Click here

  1. Asset Register - 2006 (WO)   Click here 
      3. Measurement Book 

  1. Contractor's Measurement Book Click here

  1. Cost over runs & Time over runs 

  1. Development Fund 

  1. Development Reserve Fund 

  1. Capital Fund 

  1. Railway Liability Reserve Fund /  Debt Service Fund Click here

  1. RRSK  Click here

  1. Public Private Partnership - PPP 

  1. Differences between Demands Recoverable & Bills Recoverable  Click here

  1. Differences between Lease and License Click here

  1. Differences between Concurrence and Vetting Click here

  1. EBR -Extra Budgetary Resources  

  1. EBR(IF)  Click here

  1. EBR(IRFC) Click here

  1. EBR(PPP)

  1. FDI - Foreign Direct Investments  

  1. Development Order Click here

  1. Unremunerative / Uneconomic Branch Lines Click here

  1. Standards of Financial Propriety   Click here

  1. Sources of Finance - Capital, Capital Fund, DRF, DF, RSF, EBR like IRFC, PPP, FDI etc,Click here

  1. Seigniorage Charges Click here

  1. RLDA - Rail Land Development Authority Click here

  1. Model SOP Click here

  1. Umbrella Works

  1. GeM

  1. New GCC for Works - Nov, 2018

  1. GCC for Services

  1. IRPSM - Indian Railways Projects Sanctions & Management Click here

  1. Transformation cell Click here

  1. Joint Ventures

  1. COE - Control Over Expenditure

  1. Tender/Contract documents Click here

  1. IRSDC  Click here 
  2. GFR - General Financial Rules Click here
  3. GST - Goods & Service Tax Click here
  4. OOT - Out Of Turn Works Click here
  5. RSF - Railway Safety Fund Click here
  6. Advances to Contractors  Click here
  7. Tender Notice  Click here
  8. Responsibility Accounting Click here
  9. LHC - Line Haul Cost Click here
  10. Cost Plus Tender / Cost Plus Contract Click here
  11. Differences between IRCA and IRFA transactions Click here
  12. Performance Guarantee Click here
  13. Differences between SD and PG Click here
  14. Price Variation Clause - PV clause Click here
  15. Negotiation  Click here
  16. Differences between Variation and Vitiation Click here
  17. Counter Offer  Click here
  18. Way Leave charges Click here
  19. Line Capacity Works Click here








General expenditure - Important Essay questions(20 marks) in  Appendix 3A Exam.

My advice is to read and cover entire syllabus irrespective of Important or Not Important.  Subsequently put more preference for important ones because they are repeatedly asked in previous examinations as well as for importance they associated with in working of Indian Railways.



1.     What are the Measurement Books ? How are these maintained and what is their utility ? 1988 (WO)

2.     Under what circumstances can works be started before preparation of detailed estimates ? How are these regularised ?  1988 (WO)    

3.     What are the various types of tenders for contracts of civil engineering dept ? Give critical comments on each of these and mention the checks exercised in the Accounts Office while letting out such contracts.   1988 (WO)

4.     What are the Works Registers and what purpose do they serve ?  Bring out the pros and cons of single set and double set of Works Registers.  1988 (WO)

5.     Explain the term " Unsanctioned expenditure" with suitable examples.  What is the machinery for watching such expenditure and how is it ultimately regularised ? 1988 (WO)

6.     What are the Completion Reports (CRs) for works drawn up ?  What are the points that are looked into while certifying CRs ?  What are the implications of non-drawal of CRs expeditiously after the completion of works ?  1988 (WO)

7.     What is a Material -at-Site account (MAS) and what purpose does it serve ?  Explain briefly how it is maintained and reviewed .   1988 (WO)

8.      What is Railway Safety Fund (RSF) ?  For what types of work is it used ? How does RSF get credit for the use of Railway projects? - 2012 (W)

9.     What are the items to be verified while vetting a Revised Estimate ? - 2012 (W)

10.   What is meant by earnest money, security deposit and Performance Guarantee ? What are these important for ? - 2012 (W)

11.   What is a special limited tender ? How is it processed ? Explain in detail. - 2012 (W)

12.   What is the difference between RECT and PECT surveys ? How are these conducted?  What is the importance of survey in the sanction of a project?  - 2012 (W)

13.   What are the canons of financial propriety ? In this regard, how is irregular expenditure regularized ?  - 2012 (WO)

14.   What are the checks exercised by Accounts Office on: i) On account bills ii) Final Bills - 2012 (WO)

15.     What are the various records checked during the inspection of a PWI's Office ?  In case any irregularity is detected, what action is to be taken. - 2012 (WO), 1999 (WO)

16.  What do you understand by a Zonal contract ? How is it different from other works contracts ? - 2012 (WO)

17.  What is two packet system of tendering  ?  Discuss the advantages and disadvantages of this system ? - 2012 (WO)

18.   What role does the accounts department play with regard to control over revenue
     expenditure ? - 2012 (WO)