Appendix 3 Exam Dates announced - 26th November, 2018 onwards

Click below for 

Appendix3 Exam 2017 & 2018 Notification

LDCE (30%) - Accounts Dept - Exam Structure

LDCE (30%) - Accounts Dept - Exam Structure

                        Paper one  - 150 marks   - Time 3 hours

	Particulars	Marks
Part  A	GK, English language & Official Language	50
Part  B	General Principles of Govt  Accounting and Audit with special reference to Railways	50
Part  C	Books & Budget  and Traffic Book	50
	Total	150

                         Paper Two  - 150 marks   - Time 3 hours

	Particulars	Marks
Part  A	Financial Justification for expenditure, Traffic Costing and Management Accounting	50
Part  B	Traffic Accounts, Statistics & Establishment Or General expenditure, Stores & Workshop Accounts	100
	Total	150

Model SOP 2018

Model SOP 2018

ü  Model SOP was issued first time in October, 2017

ü  Subsequently, a revised "Model SOP 2018" is issued in July, 2018.   Click here for SOP

Part	Description	Items	No of pages
A	Works	48	61
B	Medical	63	52
C	Miscellaneous	98	78
D	Stores	9	47
E	Commercial	64	36
F	Establishment	28(Gaz) 72(Non Gaz)	70
G	Security	12	7

 

ü  Annexure 1 - Delegation of Powers to General Managers - 57 items( Annexure 2 to the Chapter V of Indian Railways Finance Code Volume One)  

ü  Annexure 2 - Delegation of Powers to General Managers and DRMs

ü  Model SOP 2018 - Total pages -421

Salient features of Model SOP 2018

1.      Wherever finance concurrence is not required, it has been specifically mentioned.  That means "wherever nothing mentioned it should be presumed that finance concurrence is required".

2.      Proposals submitted for GM's sanction will be cleared by AGM, unless GM's personal sanction/approval is required as per extant rules.

3.      Object of Model SOP is "to bring in uniformity in delegation of financial and administrative powers across the Zonal Railways, Production Units/NAIR/RDSO (to the extent applicable).  General Managers could however add further to this SOP in consultation with their PFAs keeping in view the local requirements.  This is because Railways is a mammoth organization with different zones and divisions having their own requirements.  So One centralized SOP cannot address the overall requirements of all units.  In simple "One Size cannot fit all"

Clarification regarding powers exercised by some categories of Officers

CHOD	Will exercise the same powers as	PHOD
PCSC		PHOD
ADRM(NFSAG)		ADRM(SAG)
Branch officers in Sr.scale (Independent charge) in Divisions		Divisional Officers in JAG/SG
Station Directors in JAG/SG		Branch Officers
Administrators in Central Hospitals		Branch Officers

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Articles by Shri V.A.Padmanabham, IRAS

Click below for articles on Financial appraisal of Projects in Indian Railways for the benefit of LDCE & other exams.   - written by Shri V.A.Padmanabham, IRAS, Additional Director/Ctara(Retd)

Articles by Shri V.A.Padmanabham

Appendix2 Exam question papers (South Central Railway)

Question papers of Appendix2 exam of

 South Central Railway

BOOK KEEPING  

GRP

EXPENDITURE

Advice of Internal Check

Advice of Internal Check

Station Accounts (without books) -2016 - 5 marks

·         Form A. 2751   Click here for 27th chapter of Accounts Code volume 2

ADVICE OF INTERNAL CHECK RELATING T THE COACHING/GOODS BALANCE SHEET OF ……………….STATION FOR THE MONTH ENDED…………………….20……

Particulars	Debit(Rs.)	Credit (Rs.)
Balance at the end of month as per Station Balance Sheet
Balance at the end of the month as altered by the Accounts office Differences Vide………………………………..

*Here detail the Error Sheet, etc. previously advised, or give details working up to the difference. The ………………………………..20 …………………...…………………………………

 For Financial Adviser and Chief Accounts Officer

·         Prepared by Traffic Accounts Office.

·         Prepared after check of the Station Balance sheet completed and sent to the Station concerned.

·         Separately for Coaching and Goods traffic.

·         Will compare the closing balance of Station Balance Sheet with that arrived at by the Traffic Accounts Office as a result of the checked the various documents and returns submitted to it.

·         The difference between the two balances will be supported by the details working up to it.

·         All Debits and disallowances advised  therein should be taken to account by the Station Master, if not already done in the balance sheet on hand irrespective of whether the connected error sheet has been received or not.

·         Copies of the missing error sheets, if any, should be called for from the Traffic Account Office or from the Outstanding Branch, where one exists.

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Differences between questions - Station Accounts 2016 (Without books)

Differences between questions - 

Station Accounts 2016 (Without books)

4.   Distinguish between the following pair of words (5x4 marks)

     i.           i.        Left luggage and Lost property

DIFFERENCES BETWEEN

S.N.	Left luggage	Lost property
1	Tendered by passengers for temporary custody at stations, authorized to receive it.	Consignment., etc,  lost or unclaimed, other than booked consignments, found at Railway premises or in Trains
2	Left luggage ticket is issued to passengers describing the articles so tendered in the prescribed form.	All lost or unbooked articles found by  or made over to Station staff are immediately entered in lost Property register.
3	Left luggage is returned to the passengers on receipt of prescribed charges based on the time.	If claimed and identified later, to the satisfaction of the Station Master, it may be delivered to the owner on payment by him of storage charges at the rates given in the tariff. Lost property not claimed is sent to be Lost Property Office under “Free invoice Way bill”

    ii.        Approximate Balance Sheet and Accounts Office Balance Sheet

DIFFERENCES BETWEEN

S.N.	Approximate Balance Sheet	Accounts Office Balance Sheet
1	Purpose: Prepared when the Station Balance Sheet is not received from  a Station up to the close of the accounts for the month	Purpose: To bring into account the carriage bills and watching their realization from the firms, depts. Concerned ., etc.  Also incorporates the traffic cash received otherwise than through station balance sheets (e.g., advt fees, sale of grass., etc)
2	Basis is, Returns and documents, received in the Accounts Office from the concerned station.	Basis : The Carriage bills and the Traffic cash received otherwise than through station balance shets.

   iii.        Tatkal scheme and Emergency Quota

S.N.	Tatkal Scheme	Emergency Quota
1	Literally it means Immediately	Also called as HO (Head Office/High Official  quota
2	Extra charges are levied i.e., 10 % of base fare for Second class and 30 % for all other classes	No extra charges
3	Availed by any passenger	·         Availed by certain categories of passengers who are in need. Priority for 1) Cancer patients, Central Ministers, State Ministers, MPs, MLAs, other Higher Officials as per government protocol, other sick persons, On duty staff,  elderly women, women travelling alone, pregnant women, students travelling for interviews and children who need assistance in emergency travel situations.
4	Tatkal booking opens at 10 AM for AC Classes and 11 AM for NON-AC Classes on One day in advance of the actual date of journey excluding the  date of journey	Normally application for EQ should be rendered 6 to 12 hours prior to preparation of charts.  It is notified by the zonal Railway authorities on their convenience.
5	No supporting reason is required for booking Tatkal.	Normally the reason for urgency has to be submitted to the authorities who allot the EQ.
6	No request is required to get ticket under Tatkal	Written request must be signed by a Gazetted Officer or by a VIP or a High Official from Central or State Govt.

  iv.        Demurrage and Wharfage

DIFFERENCES BETWEEN

S.N.	Demurrage	Wharfage
1	Charges levied for detention of Rolling stock beyond the authorized free time, caused either by the consignors in loading or by consignees in unloading consignments.	Charges levied after lapse of a certain period of free time on consignments awaiting dispatch or those available for delivery but not taken delivery of or not removed.
2	These are levied as penalty for detention of Rolling Stock	These are levied as penalty for use of Railways storage space

    v.        Gross Earnings and Gross Traffic Receipts.

DIFFERENCES BETWEEN

S.N.	Gross Earnings	Gross Traffic Receipts
1	Accrual is the basis.	Actual is the basis
2	Accrued during the accounting period i.e., financial year ( irrespective of whether actually realized or not)	Actually realized during the accounting period i.e., financial year. (irrespective of pertaining to previous year or next year)
3	Represents Coaching Earnings plus Goods Earnings plus Sundry Earnings ( less refunds)	Represents Gross earnings plus Traffic Suspense.
4	Conforms Commercial Accounts	Conforms Government accounts