Railway Accounts Department Examinations: Question papers

Note: Acknowledging the services of Shri B.Uday, Steno/SSO(A) of SC Rly. for providing the Question papers of all subjects of Appendix 3 Exam, 2016 year in word format. Thank you, Uday.

BGY (GRP)

(WITHOUT BOOKS)

2016

Time Allowed: 03 HRS Maximum Marks: 100

Note: Answer Question No. 1, which is compulsory and any other Four Questions. All questions carry equal marks. For each sub questions marks are given in brackets.

1. Distinguish between any Four of the following: (4x5)

i. The consolidated fund of India and Contingency Fund of India

ii. Fully distributed cost and marginal cost

iii. Remittance into Bank and Cheques and Bills

iv. Minor Penalties and Major Penalties

v. Estimate Committee and Public Accounts Committee

vi. Financial Commissioner and Commissioner of Railway Safety

vii. Misappropriation and Re-appropriation

2. Write short notes on any five.

i. Workshop Manufacturing Suspense.

ii. Traffic Suspense and its components

iii. Stock Adjustment Account

iv. Railway Convention Committee

v. Demands for Grants

vi. Specific fuel consumption

vii. Inventory Ratio.

3. Why is it necessary to have a costing system in Railway workshops? What do you understand from “shop-on-cost”, “General-on-cost” and “proforma-on-cost.”

4. How the check exercised by the organisation of Principal Director of Audit is different as compared to the one exercised by Accounts Department? Discuss briefly the form in which Audit objections are compiled and communicated.

5. What do you understand by Budget and how the budget for expenditure is compiled on Indian Railways? Also discuss briefly the various stages of its review?

6. What is Station Balance Sheet? What checks are exercised in Accounts Office to verify the Goods and Coaching Balance sheet?

7. What are the various parts of the Traffic Books? While discussing the importance of each part explain how Traffic Accounts Office proves their accuracy.

8. Prepare the check list for guidance of on Accounts officer of the Stores Accounts Branch attending Tender Committee Meeting.

9. Why is stock verification necessary? What is the mechanism for stock verification in the Railways? How are the results of such verification recorded and dealt with?

***

ABY (Advanced Book Keeping)

(WITHOUT BOOKS)

2016

Time Allowed: 03 HRS Maximum Marks: 100

Note: Question No. 1 is compulsory and carries 40 marks. In attrition attempt any Three Questions from the rest, each of which carries 20 marks.

1. From the following trial balance of Mr. A. Kumar, prepare a Trading and Profit & Loss Account for the year ended 31.03.2015 and a Balance sheet as on that date:

Dr. Balances	In Ruppes	Cr. Balances	In Rs.
Purchases	3,30,000	Sales	5,30,000
Rent paid	7,480	Returns	8,000
Wages	33,000	Trade creditors	37,000
Salaries	30,800	Discount	3,000
Power	5,400	Capital	2,00,000
Stock as on 01.04.14	15,000	Miscellaneous Income	3,060
Charity	500
Debtors	53,000
Furniture	8,000
Motor Car	2,00,000
Motor Car Expenses	18,000
Insurance	3,600
Unexpired Insurance	600
Drawings	5,000
Cash Balance	34,680
Total	7,81,060,		7,81,060,

Information:

i. Good costing Rs. 2000 were taken away by the proprietor for his personal use and goods costing Rs. 1500 were given away as charity.

ii. Expenses for wages, rent and salaries are uniform throughout the year and payment for March not done.

iii. Provide 10% depreciation on furniture and 20% on motor car.

iv. Provide for Manager’s commission at 10% on net profit after charging such commission.

2. What is Double Entry System of Accounting? Elaborate on the principles. Is it desirable to introduce it in Indian Railways?

3. What are Accounting Standards? What objectives do they achieve?

4. Distinguish between the following:

i. Stock and Inventory

ii. Source document and voucher

iii. Income & Expenditure Account and Profit & Loss Account.

iv. Treatment of Accrued income and unearned income in Final Accounts.

v. Journal and Ledger.

5. (a) What is the purpose of preparing a Trial Balance?

(b) State with reasons which of the following errors will not affect the Trial Balance:

(i) Double posting in a single account.

(ii) Posting to a wrong side.

(iii) Errors of principle.

(iv) Wrong costing

(v) Posting in wrong account.

6. (a) Arrange assets in order of permanence:

Sundry debtors, Stock, Investment, Land & building, Cash in hand, Motor vehicle, Cast at Bank, Goodwill, Plant and Machinery, Furniture, Loose Tools, Marketable securities.

(b) Calculate cost of goods sold and closing stock from the following information.

Sales: Rs. 5,40,000; Sales Return: Rs. 16,000; Gross Profit: Rs. 1,20,000; Opening Stock: Rs. 20,000; Purchases: Rs. 4,00,000; Purchase Returns: Rs. 4,000; Carriage Inwards: Rs. 15,000.

7. (a) State with reason, which of the following expenditure is capital expenditure, revenue expenditure or deferred revenue expenditure.

(i) Legal expenses incurred for breach of supply contract.

(ii) Custom duty paid on imported goods.

(iii) Expenditure on advertisement of new product

(iv) Repair cost of truck purchased second hand

(v) Wages paid to workers for installation of new machinery.

(b) Give short answers to following:

(i) Why depreciation is not charged on land.

(ii) Is depreciation the result of fluctuation in the value of fixed assets?

(iii) Should depreciation be provided even if there is loss in any financial year?

(iv) Should depreciation be provided on a fixed asset of which the market value is higher than the book value.

(v) Should depreciation be charged on a machine even if it has not been used in a financial year?

***

CBX (Books & Budget)

(WITH BOOKS)

2016

Time Allowed: 03 HRS Maximum Marks: 100

Note: Question No. 1 is compulsory. Answer any Four of the remaining questions. All question carry equal marks.

1. For the following items of expenditure/earning give: Abstract of Allocation, Demand No. (Where applicable), Minor Head and Detailed Head.

a) Running repair of traction motor of Electric Locomotive (A.C)

b) Imported stores purchased in India

c) Salary payment of FA&CAO

d) Difference between the ledger balance & ground balance discovered by the stock verifier

e) Penalties levied for irregular travelling by the TTEs in train

f) Expenditure on consultancy services for Passenger Reservation System (Computerisation).

g) Cost of Medicines.

h) Repair and working cost of staff car of General Department

i) Contribution towards cost of order police.

j) Receipt from car/scooter/cycle parking at stations/Rly. Premises.

2. Write short notes on any four.

a) Subsidiary Accounts Records

b) Inter Railway Financial Adjustments (IRFA)

c) Imprest Stores

d) Revenue Allocation Register

e) Purpose of August Review.

3. Distinguish between any four:

a) Demands recoverable and Bills recoverable

b) Primary Unit 30 and Primary Unit 31

c) Traffic Suspense and Sales Suspense

d) Capital and Capital fund

e) Remittance transaction and Transfer transactions.

4. What do you understand by the term Exchequer control? Explain the relevance of it. Please suggest improvements to make it more effective.

5. What is a Railway Budget? How is Earnings Budget prepared and presented in the parliament for approval?

6. What are monthly Approximate Account Current and Monthly Account current? Please explain the preparation and compilation of Approximate Revenue Account current.

7. Describe in detail the process of maintenance and reconciliation of PF Account. What are the common irregularities found during reconciliation.

8. What are the existing system of Budgetary control in Indian Railways? Give suggestions to improve the existing mechanism for the control over expenditure.

***

CBX (Books & Budgeet)

(WITHOUT BOOKS)

2016

Time Allowed: 03 HRS Maximum Marks: 100

Note: Question No. 1 is compulsory. Answer any Four of the remaining questions. All question carry equal marks.

1. Given below are the financial results of Railways for a financial year:

S.No.	Item	Amount (In Crs. of Rs.)
1	Gross receipt	12005
2	Suspense Earnings	3
3	Misc. Receipts	10
4	Ordinary working expenses	8812
5	Suspense Expenses	19
6	Appropriation to DRF	473
7	Appropriation to Pension Fund	1948
8	Miscellaneous Expenditure	7
9	Dividends Payable	228

Workout the following from the above figures.

A. Operating Ratio.

B. Net Revenue

C. Excess/Shortfall

D. Total Working Expenses.

2. Distinguish between any four:

a. Budgetary Resources and Extra Budgetary Resources (EBR)

b. Performance Efficiency Index (FEI) & Operating Ratio (OR)

c. Dividend and Interest

d. Primary Unit 35 and Primary Unit 64.

e. Originating Earnings and Apportioned Earnings.

3. Write short notes on any Four.

a. New Pension Scheme (NPS)

b. Stock Adjustment Account

c. Internal Check of Sanctions and orders

d. Reserve Bank Suspense

e. Proportionate Budget Allotment

4. Please explain how Stores Budget is prepared and how it is interlinked with other Demands? Discuss, what check will you exercise on stores expenditure to keep it within the limits of Stores Budget.

5. What are the innovative methods of financing railway Projects? Describe any two such methods prevalent on Indian Railway. How far we have succeeded in implementing it on Indian Railway.

6. How is pension liabilities budgeted and accounted for? W2hat budgetary crisis at present, Indian Railway is facing in meeting pension liabilities? Describe the steps taken by Indian Railway to overcome the crisis.

7. What are general principles of allocation of expenditure? Describe the rules of allocation in regards to Capital and Depreciation Reserve Fund.

8. Explain the functions of the Comptroller and Auditor General of India in respect of audit of Accounts of Indian railways. Describe briefly about Annexure ‘I’ and Annexure ‘J’ of appropriation Account.

***

ECX (STORES)

(WITH BOOKS)

2016

Time Allowed: 03 HRS Maximum Marks: 100

Note: Answer any FIVE Questions only. All question carry equal marks.

1. Write short notes on the following:

i. Custody Stores

ii. Maximum and Minimum stock

iii. Proforma on cost

iv. Requisition Register.

2. List salient points of

i. Price Fall clause

ii. Risk purchase

iii. Canons of financial propriety

iv. Purchase Account Register.

3. Briefly describe the duties of an Inspector of Stores Accounts. What is their importance in Inventory Management of Indian Railways.

4. What is a Stock Adjustment Account? Describe the procedure for posting, reconciliation and clearance of Stock Adjustment Account.

5. (a) What are the functions of Stores Accounts Officer.

(b) What are the checks to be exercised in passing supplier’s bills to avoid double payment.

6. How are the Stores returned by Workshop accounted for by the Stores Department and Stores Accounts Officer.

7. Briefly describe the following:

(a) Check of customs duty bills

(b) Transfer certificates

(d) Factors responsible for overstock of ordinary stores and their disposal

8. What are the responsibilities assigned to Stock Verifier in Auction sale?

***

ECY (STORES)

(WITHOUT BOOKS)

2016

Time Allowed: 03 HRS Maximum Marks: 100

Note: Answer any FIVE Questions only. All question carry equal marks.

1. Describe in Short:

(a) Disposal of Stock Verification Sheets

(b) Extension of Delivery Period

(d) Cash Purchase – Opening of current Account against Cash Imprest.

2. (a) Describe the role of workshop Accounts officer with respect to Workshop issue notes.

(b) What is the procedure for payment of supplier’s bills in respect of direct delivery of stores.

3. (a) What is a Proprietary Article Certificate? How is a Proprietary article purchased on Railways?

(b) Under what circumstances can negotiations be held before finalizing a tender?

4. Differentiate between:

(a) Special Stores and Surplus Stores

(b) Global Tender and Open Tender

(d) Spot Purchase and Local Purchase

5. Discuss the salient features of a Purchase Account Register maintained by Stores Accounts Office. When can there be a debit balance in the Purchase Accounts Register.

6. Describe and discuss the sub heads and detailed heads under the minor head Stores suspense.

7. Explain how a little saving in inventory can affect the profitability of an organisation and why.

8. Write short notes on the following:

(a) ABC method of Inventory Management.

(b) Methods of Sale of Scrap material

(d) Agency for Purchase.

***

KGX (General Expenditure)

(WITH BOOKS)

2016

Time Allowed: 03 HRS Maximum Marks: 100

Note: Question No. 1 is compulsory. Answer any Four of the remaining questions. All question carry equal marks.

1. (A) State correct allocation giving Demand, Detailed Head and PU for the following:

(i) Expenditure on St. John Ambulance Brigade.

(ii) The wages of permanent gang engaged in manual maintenance of a section of BG.

(iii) DA for ASM.

(iv) Re-imbursement of Children Education allowance.

(B) Please indicate the competent authority to sanction the following. Also indicate the specific provision in this regard.

(i) Hiring of Cash Van for Cash Office.

(ii) Acceptance of resignation of a JAG Officer of Mechanical Department.

(iii) Acceptance of a Works Tender of a value of Rs. 250 Crores.

(iv) Grant of Mobilization Advance of 10% of Contract Value.

2. Write short notes on the following:

(a) Post audit of paid voucher

(b) Urgency Certificate

(d) Limited Tender

(e) Charged Expenditure.

3. Distinguish between the following:

(a) Delayed and Late Tender

(b) Variation in quantity and Vitiation.

(d) Single tender and Limited tender

(e) Detailed Estimate and Revised Estimate.

4. What are the points to be checked while vetting an estimate by the Accounts Office.

5. (i) What purpose does the Measurement Book Serve?

(ii) What is DCF Technique?

6. What is the role of Accounts in case of extra over estimates.

7. (i) What is the purpose of Zonal Works Tender?

(ii) Give suggestions for improvement of Zonal Work Tendering process.

8. How the followings are checked in Accounts Office:

(a) Telephone Bill

(b) Claim for reimbursement of medical expenditure.

(d) Imprest recoupment Bills.

***

KGY(GENERAL EXPENDITURE)

(WITHOUT BOOKS)

2016

Time Allowed: 03 HRS Maximum Marks: 100

Note: Answer any FIVE Questions only. All question carry equal marks.

1. (a) What are the various types of surveys for Railway Project?

(b) How these survey reports help in financial viability study of the project?

2. Write short notes on any five of the following:

(a) Works register

(b) Liquidated damage

(d) Material Modification

(e) Deposit work

(f) Price variation clause

3. (A) Explain briefly the role of Accounts Department in the works tendering process.

(B) Give your suggestion for improving present tendering system.

4. Distinguish between any five of the following:

(i) Budgetary control and exchequer control.

(ii) Abstract estimate and Detailed Estimate

(iii) Schedule rate and Non Schedule Rate

(iv) Internal Check and Statutory Audit

(v) Pink Book and Law Book

(vi) On Account Bill and Final Bill

5. (a) What Finance section should see while examining executive proposals.

(b) In case of difference of opinion between Finance Branch and Executive, elucidate the procedure to be adopted.

6. (i) What is the full form of IRPSM?

(ii) What are the objects of IRPSM?

(iii) What are the benefits of IRPSM?

7. (a) What is meant by Earnest Money Deposit (EMD), Security Deposit (SD) and performance Guarantee (PG)

(b) What action should be taken by executive if EMD, SD & PG are not paid or given by a contractor?

8. (A) What are Measurement Books. What are its utilities.

(B) (i) What is the full form of EBR (IF)

(ii) Why EBR (IF) is needed.

(iii) How it is proposed to mobilize EBR (IF)

***

GSX (STORES ACCOUNTS)

(WITH BOOKS)

2016

Time Allowed: 03 HRS Maximum Marks: 100

Note: Answer any FIVE Questions only. Candidates for Section Officer (Accounts) should attempt any one question from Group-A and any Four question from Group-B. Candidates for Inspector of Stores Accounts should attempt any One question from Group-A and any Four question from Group-C. All question carry equal marks.

Group-A

(For both Section Officer (Accounts) and Inspector of Stores Accounts)

(Answer any One question)

1. Describe the procedure followed in Indian Railways for checking of HSD oil at Railway Consumer Depots (RCDs) and Railway Diesel Installation (RDIs). Of late what steps have been take to keep the optimum ground balance in RCD/RDI?

2. What are the important points to be checked while vetting a purchase order? PO value up to certain limit does not require prior vetting by finance. In such cases how accounts office will safeguard Railway’s financial interest?

Group-B

(For Section Officer (Accounts) only)

Answer any four questions.

3. What is the system of procurement of concrete sleepers followed in Indian Railways? Describe the procedure followed in Accounts Office for passing and accountal of sleeper plant bills. How concrete sleepers procured by open line for RVNL are accounted for?

4. State the procedure followed in Indian Railways for procurement and payment of stores purchased through DGS&D? Under what circumstance DGS&D items can be purchased locally through tender? If local purchase rate is found to be lesser than DGS&D rate what action is to be taken by Railways?

5. Describe the reasons attributed for difference in Priced Ledger Balance and General Book balance. What are the preventive steps taken to eliminate the difference between priced ledger and general books.

6. Write short notes on any four:

(a) Approved sources

(b) IMMIS

(d) Denial clause

(e) Turn over ratio

7. Distinguish between any four.

(a) Excise Duty (ED) & Value Added Tax (VAT)

(b) Splitting clause & option clause

(d) Price variation clause (PVC) & Statutory Variation clause (SVC)

(e) Manufacturing stores & Emergency stores.

Group-C

(For Inspector of Stores Accounts only)

Answer any four questions.

8. How the stock verification of Dead Stock, tools and Plants, machinery items are to be carried out?

9. Describe the procedure followed in Railways for collection, storage and auction of scrap? What is foot by foot survey? How is it helpful in identification of scrap?

10. What is survey committee? Why is it formed? How can it safeguard Railway’s financial interest?

11. Distinguish between any four:

(a) Purchase order & Sale release order

(b) Receipt note & issue note

(d) ModVat & CenVat.

(e) Earnest Money Deposit (EMD) & Security Deposit (SD)

12. Write short notes on any four:

(a) Charged but not lifted items (CBNL items)

(b) Reverse auction

(d) Book Average Value Rate (BAVR)

(e) Entry Tax.

***

GSY (STORES ACCOUNTS)

(WITHOUT BOOKS)

2016

Time Allowed: 03 HRS Maximum Marks: 100

Group-A

(For both Section Officer (Accounts) and Inspector of Stores Accounts)

(Answer any One question)

1. Describe the public procurement policy for purchase of goods produced and services rendered by Micro and Small Enterprises (MSEs). What are the exemptions available to MSE while bidding for stores and service contractors?

2. What is the system followed in Indian Railways for Inventory Management? Whether IMMIS is an important tool for controlling the inventory.

Group-B

(For Section Officer (Accounts) only)

Answer any four questions.

3. State the prescribed procedure to be followed in Accounts Office for receipt of Bank Guarantee Bonds submitted by contractors/suppliers towards Security Deposit/PG’s. What checks are to be exercised with respect to its custody and release.

4. What is Spot Purchase committee (SPC). How and under what circumstances it is formed? What type of materials can be purchased by SPC. Is it advisable to adopt this procedure for procurement of urgent/essential items instead of COS purchase?

5. (a) What do you understand by capitalisation of spares? What is the enhanced value limit?

(b) What is counter offer? Describe the circumstances under which counter offer can be placed on a firm.

6. Distinguish between any Four:

(A) Rate contract & Running Contract

(B) RDSO Part-I Source & Part-II source

(D) M&P Items & RSP item

(E) Workshop Manufacturing suspense & Stores Suspense.

7. Write short notes on any four.

(a) Digital signature certificates

(b) Advance allotment for GPS

(d) Fall clause

(e) Performance Bank Guarantee

Group-C

(For Inspector of Stores Accounts only)

Answer any four questions.

8. Describe the modalities for stock verification of drugs, medicines, linen, tools & plants etc. in Railway Hospitals and health units.

9. As an inspector of Stores Accounts, how will you undertake stock verification of different kinds of fluids maintained in depots?

10. How the stock verification of engineering units (open line) will be carried out by Inspector of Store Accounts?

11. Distinguish between any Four.

a) Stock Sheets & Accounts Notes

b) Special check & surprise check

c) Purchase suspense & sale suspense

d) Dead surplus & Movable surplus

e) SINT (purchase) & SINT (Depot transfer)

12. Write short note on any Four:

a) Stores on loan from other Railways

b) Materials received without any document

c) Reserve price

d) Field Book

e) Custody store

***

HTX (TRAFFIC STATISTICS & TRAFFIC BOOK)

(WITH BOOKS)

2016

Time Allowed: 03 HRS Maximum Marks: 100

Note: Answer any Five Questions, selecting at least two from each group. All questions carry equal marks.

Group-A

1. Write short notes on any four:

(i) Commercial Statistics

(ii) Operating Statistics

(iii) Daily Trains cum cash summary

(iv) Specific fuel consumption

(v) Railway funds.

2. (a) How is Combined Train Report (CTR) prepared and submitted to the Statistical Office on zonal railway.

(b) What activities are performed in the statistical office on receiving the CTRs.

3. (a) What is Statistical Statement 6B? How does it differ from Statistical Statement 7B.

(b) How is statistical statement 6B prepared on the zonal railways.

4. Distinguish between any four:

(a) Capital and Revenue

(b) Track kilometre and Route kilometre

(d) Suburban and Non suburban Traffic

(e) Capital-at-charge and capital outlay

Group-B

5. Write short notes on any four:

(I) Overcharge sheet

(II) Traffic Book

(III) Machine prepared Abstract

(IV) Collected Tickets

(V) Approximate Balance Sheet

6. (a) What is station Balance sheet?

(b) List out some important items on debit side and credit side of a goods station Balance Sheet.

(c)what are siding statements? How are the siding statements collected in Traffic accounts.

7. Distinguish between any four:-

i. EFT and BPT

ii. Originating Earnings and Apportioned Earnings

iii. “To pay” and “paid ”RR

iv. “Goods on hand” and “Goods not on hand”.

v. Under Charges and Over charges.

8. (a) What is meant by Apportionment of Earnings.

(b) How is apportionment of Earnings carried out on Indian Railway?

***

HTY (TRAFFIC STATISTICS & TRAFFIC BOOK)

(WITHOUT BOOKS)

2016

Time Allowed: 03 HRS Maximum Marks: 100

Note: Answer any Five Questions, selecting at least two from each group. All questions carry equal marks.

Group-A

1. Write short notes on any four:

i. Statistical Statement 7A

ii. Statistical Statement 6A

iii. Detention en-route

iv. Dividend payable

v. Wagon Turn Around.

2. (a) Why are fuel and power statistics (Statistical statement 5A) important on Zonal Railway.

(b) What are the factors that can effect fuel consumption from month to month on the same Railway.

3. (a) What are the working expenses of Indian railway.

(b) What are the Earnings of any Zonal Railway? Write briefly on each of the categories of earnings.

4. Distinguish between any four:

(i) GTKMs and NTKMs

(ii) Engine Hours and Light Engine Hours

(iii) Statement 7A and Statement 7C

(iv) Tonnes originating and Tonnes carried

(v) Revenue Earning Traffic and Non-Revenue Earning Traffic.

Group-B

5. Write shore notes on any four:

(i) E-Payment

(ii) Special Credits

(iii) Error sheets

(iv) Station outstandings

(v) Apportionment of Earnings.

6. (a) Describe the role and responsibilities of the Traffic Accounts Office in the matter of check of Traffic Earnings of the Zonal Railway.

(b) What are the limitations of such checks exercised in Traffic Accounts office? Give any one example.

7. (a) What is Door Step Banking introduced in Indian Railways.

(b) What are the major benefits of Door step banking.

8. (i) what is meant by Sundry Earnings? Give some examples of Sundry earnings accounted by station in balance sheets.

(ii) What measures can be taken by the Zonal Railways to increase sundry earnings.

(iii) Why are realisation of Sundry Earnings gaining importance.

***

DTX (Traffic Accounts)

(With Books)

2016

Time Allowed: 03 HRS Maximum Marks: 100

Note: Answer Five questions only. Question no. 1 is compulsory for all candidates. Candidates for Section Officer (Accounts) should attempt One other question from Section A and any Three questions from Section B. Candidates for TIA should attempt One other question from Section A and any Three questions from Section C. Question 1 is of 36 marks. All other questions carry equal marks.

Section A

(For both Section Officer (Accounts) & TIA Group).

1. Prepare the Goods Balance sheet of a station named A for the July 2016 based on the below given data. Indicate the closing balance at the end of the month.

S.No.	Description	In rupees.
1	Opening Balance	255000
2	Goods I/W to pay - local	15680
3	Goods I/W to pay - foreign	1120600
4	Goods O/W to pay - local	760000
5	Goods I/W to pay - foreign	1586000
6	Crane charges	5000
7	Wagon registration fee	150000
8	Siding charges	12000
9	Wharfage charges	46000
10	Cashier debit	1000
11	Auction sale	5600
12	Demurrage charges	75000
13	Error sheet received	22600
14	Remission orders for demurrage	13300
15	Cash & Vouchers	1725100
16	Paid on charges	10000
17	Credit Advice from traffic accounts	12500
18	Admitted Debit	27000
19	Sales tax on auction sale	560
20	Not admitted debit	18500

2. Write short notes on any Four:

i. E-RR

ii. Error Sheet

iii. Station to Station rates

iv. Bank Guarantee Bond

v. Goods & Service Tax (GST)

3. In Indian Railways what is the pricing policy for commodities transportation? What are the limitations of the present pricing policy? Discuss the dynamic pricing policy of Indian Railways.

Section B

(For section officer (Accounts) Group only)

4. Distinguish between any Four:

(a) Admitted Debit & Objected Debit

(b) GTKM & NTKM

(d) Demurrage & Wharfage

(e) Special Debits & Special Credits

5. Describe the procedure for internal check in the Accounts Office on:

(a) Non Issued ticket.

(b) Demurrage & Wharfage

(d) Passenger classification printed ticket

6. (a) Why is it necessary to operate Suspense Heads in Traffic Accounts Office.

(b) Describe the Suspense Heads operated in Traffic Accounts Office detailing their mode of operation.

7. (a) Mention the circumstances in which withdrawl can be made from station earnings. How are the same regularised.

(b) Explain cash in transit. What measures have been taken to reduce the same.

Section-C

(For TIA Group only)

8. Distinguish between any Four.

(a) Assisted siding & Private siding

(b) Special Debit & objected Debit

(d) Gross earnings & Gross receipt

(e) Paid Traffic & To pay Traffic.

9. How are siding charges taken into account in station books & returns? List the checks on the same carried out by TIA & Accounts office.

10. (a) How are the transaction between Railways & Defense Ministry settled for the warrant, concession orders, special trains availed by them?

(b) How are realisation of charges for emergent police passes made? Detail the method of accountal of emergent police passes.

11. List the normally observed frauds & irregularities in Parcel Office. What are the various checks carried out by a TIA in a Parcel office.

***

DTY (Traffic Accounts)

(Without Books)

2016

Time Allowed: 03 HRS Maximum Marks: 100

Note: Answer Five questions only. Candidates for Section Officer (Accounts) should attempt Two questions from Section A and any Three questions from Section B. Candidates for TIA should attempt Two questions from Section A and any Three questions from Section C.

Section A

(For both Section Officer (Accounts) & TIA Group).

1. Write Short notes on any Four:

i. IRFC

ii. CRIS

iii. Suvidha Trains

iv. RLDA

v. RO-RO service.

2. Discuss in detail the need for a Tariff Regulatory Authority for Indian Railways. As a finance representative on the Tariff Regulatory Authority Suggest measures to strengthen the health of Indian Railways.

3. Mention four statistical indices which are considered most important indices to judge the health of Indian Railways. Give detailed reasons for your answer.

Section B

(For section officer (Accounts) Group only)

4. Write short notes on any four:

a) Traffic suspense

b) Last mile connectivity

c) Cash in transit

d) N.I. Ticket

e) IRCTC

5. (a) Mention the types of frauds & irregularities that normally happen in Goods shed.

(b) What checks you would exercise in a Goods shed during Inspection.

6. What is operating ratio. Discuss in detail its importance in analysing the performance of a Zonal Railways also mention its short coming in analysing the performance.

7. (a) Describe salient features of the existing schemes for attracting goods traffic to Railways.

(b) Analyse whether these schemes have been successful.

Section-C

(For TIA Group only)

8. Difference between any four:

a. BPT & EFT

b. Statistical Statement 7A & 7B

c. Railway warrant & Soldier’s ticket

d. Station balance sheet & Account office balance sheet

e. Remittance transaction & transfer transaction.

9. (a) What is traffic suspense? What managerial purposes it serves.

(b) Suggest measures to exercise strict control on the balance under traffic suspense.

10. What is meant by non fare revenue? Why is the emphasis on it is current times? What are the various potential sources of Non fare revenue?

11. Detail the types of frauds which cannot be detected by internal checks of station returns in Traffic accounts office. Explain the role of TIA in this regard.

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Railway Accounts Department Examinations

Pages

IMPORTANT

Tuesday, May 29, 2018

Question papers - 2016 year ( All subjects)

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