Appendix 3A exam - Station Accounts 1991 (Without Books)
Question paper
=====================================================================================
Time allowed: 3 hours Max.
marks: 100
Note: Answer any five
questions. All questions carry equal
marks
=====================================================================================
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.
%%%%%
Appendix 3A exam - Station Accounts 1992 (Without Books)
Question paper
=====================================================================================
Time allowed: 3 hours Max.
marks: 100
Note: Answer any five
questions. All questions carry equal
marks
=====================================================================================
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 ?
&&&&&
Appendix 3A exam - Station Accounts 1995 (Without Books)
Question paper
=====================================================================================
Time allowed: 3 hours Max.
marks: 100
Note: Answer any five
questions. All questions carry equal
marks
====================================================================================
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?
#########################
Appendix 3A exam - Station Accounts 1996 (Without Books)
Question paper
=====================================================================================
Time allowed: 3 hours Max.
marks: 100
Note: Answer any five
questions. All questions carry equal
marks
====================================================================================
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
######################################
Appendix 3A exam - Station Accounts 1997 (Without Books)
Question paper
=====================================================================================
Time allowed: 3 hours Max.
marks: 100
Note: Answer any five
questions. All questions carry equal
marks
====================================================================================
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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