Railway Accounts Department Examinations

Wednesday, May 29, 2024

 

  • DF divides into 4 parts – I, II, III & IV  - P L U S

Debits: Source of Finance- First 2 numerals in Capital Classification    PLUS

Image

Part 

First 2 numerals in Capital classification

Description


PLUS

Examples

I

23

Passenger Amenities and Other Railway Users Amenities  

Water supply at Stations, waiting halls, refreshment rooms, retiring rooms, wash rooms, provision of fans in existing coaches, PRS, Public announcements etc. 

Facilities in Goods sheds, Parcel offices such water facility, waiting room etc

II

33

Labour Welfare works

Provision of New Hospitals, dispensaries, Schools, Railway Institutes, Recreation rooms, sports facilities, clubs, staff canteens, rest rooms, water supply, sanitation in Railway colonies, Railway quarters for Non Gazetted staff.

III

43

Unremunerative works (improvement of operational efficiency) 


Improvement of water supply at Stations for loco traffic purpose, removal of infringements, converting dead end sidings into through loops, additional loops at stations, electric lighting at sheds / stations, improvement in signaling facilities,  Provision of guard rails on Major bridges, telecommunication works, remodeling of stations yards, workshops, shed, store depots, provision of running rooms, rest houses for officers and subordinates, firefighting arrangement at stations, washable aprons on passenger platform lines, approach roads to stations.

IV

53

Safety works

All Safety works other than LC Gates / ROBs/RUBs 


Credits to DF:

  1. Amount appropriated from Railway Surplus 

  2. The cost at debit of DF of an Asset which is abandoned without being replaced 

  3. Interest earned on the balance of the DF


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