Differences between PU 35 & PU 64

                             (2016 Books & Budget- Without Books -5 marks)

Differences between

Primary Unit 35	Primary Unit 64
1. Used for intra-railway adjustments.	1. Used for inter-railway adjustments.
2.  For adjustments between two divisions/units in a Zonal Railway or between WMS and Revenue heads within a Accounting unit.	2. For adjustments between two Zonal Railways.
3. Reflect the debits from Home Railway workshops for cost of material relating to Home Railways Rolling stock	3. Reflect the debits from Foreign Railway workshops for cost of material relating to Home Railways Rolling stock
4. Used for clearing of Home Railway WMS by charging to Revenue Heads.	4. Used for clearing of Foreign Railway WMS by charging to Revenue Heads.