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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