FAQs - Frequently Asked Questions - Appendix 3 examination

FAQ – Frequently Asked Questions about Appendix 3 IREM examination

1.      Why Qualifying examination for promotion to the rank of section officer (a/cs), inspectors of station accounts and inspectors of stores accounts is called as “Appendix 3 IREM “ examination ?

Ans: Details of the said examination is available in “Appendix 3 of IREM – Indian Railways Establishment Manual “ (Available at the end of article).     The examinations of Accounts Dept are as follows.

Appendix 1 of IREM	IRAS probationary officers
Appendix 2 of IREM	Qualifying examination for promotion above accounts clerks of the   accounts department up   to and   including the rank of accounts assistants
Appendix 3 of IREM	Qualifying examination for promotion to the rank of section officer (a/cs), inspectors of station accounts and inspectors of stores accounts
Appendix 4  of IREM	Promotion to and  confirmation the rank of stock verifiers

2.      At what intervals, the examination is conducted?

Ans:   Every year  

3.      What is the eligibiligy for appearing the Examination ?

              Ans:  He or she should have passed the Appendix 2 examination and completed 5 years continuous service in a Railway Accounts office or completed 3 years continuous service in a Railway Accounts office, if he/she is a graduate.

4.      How many chances is a candidate permitted to avail ?

Ans: Normally 3 chances. However 10 chances may be permitted subject to the permission granted by the following officers.

Chances	Permission granted by
1 to 3	Normal
4 to 5	FA& CAO
6	General Manager
7 to 10	Railway Board

5.      Is absence from the examination counted as a chance availed ?

           Ans: Yes. Absence from the examination shall be counted as a chance/attempt for this purpose.

6.      What are the passing marks for the examination ?

Ans:

Paper	General category	SC/ST category
Advanced Book keeping	40 %	30%
General Rules & Procedures	40%	30%
Optional Paper  with Books	40%	30%
Optional Paper without books	40%	30%

Note: 45% for general category and 35% for SC/ST category in aggregate in both papers of Optional subject

7.      What is the combination of Optional subjects in the examination ?

Ans:   OPTIONAL SUBJECTS - APPENDIX-3 (IREM) Examination

                       for SO(A) group  - Eight choices

First Optional	Second Optional
General Expenditure	Books & Budget
General Expenditure	Stores Accounts
General Expenditure	Workshop Accounts
General Expenditure	Establishment & PF Accounts
Books & Budget	Stores Accounts
Books & Budget	Workshop Accounts
Books & Budget	Establishment & PF Accounts
Traffic Accounts	Traffic Statistics & Traffic Book

Note: General Expenditure and Books & Budget is popular choice among candidates.  But the final selection depends on the candidates exposure in the working /interest /advice of seniors etc.

             for TIA group  - No choice

First Optional	Second Optional
Station Accounts	Traffic Accounts

  

            for ISA group  - No choice

First Optional	Second Optional
Stores Accounts	General Procedures  followed in office of COS

8.    What is the eligibility criteria (marks) for claiming exemption ?

Ans:  60% . A candidate who fails in the examination but shows marked excellence in any subject by obtaining not less than 60 per cent of the maximum marks of that subject will be exempted from further examination in that subject in subsequent examinations. 

Examples are

1.  Optional paper with books - 65 marks (i.e., above 60 marks)           } Candidate declared is

     Optional paper without books - 62 marks (i.e., above 60 marks)     } exempted in that subject

2.  Optional paper with books - 65 marks (i.e., above 60 marks)           } Not exempted 

     Optional paper without books - 58 marks (i.e., below 60 marks)     }

        9.  Click the links below for details.

Appendix3 exam details - IREM

Single Examination pattern

10. Railway Codes Suggested for Optional Subjects.

ü  Frequently asked question is “WHICH CODES ARE REFER FOR WHICH OPTIONAL”

ü  Here is the answer.  

ü  Related Manuals, GCC- General Conditions of Contract  and Finance Compendium (for General Expenditure)  also helpful for attempting optional papers.

Railway Codes and Manuals link  

Optional	Railway Code	Railway Code	Railway Code
Books & Budget	Accounts Code Volume One	Finance Code Volume One	Finance Code Volume Two
General Expenditure	Accounts Code Volume One	Finance Code Volume One	Engineering Code
Stores Accounts	Stores Code Volume One	Stores Code Volume Two
COS office – General procedures	Stores Code Volume One	Stores Code Volume Two
Workshop Accounts	Rolling Stock Code
Traffic Accounts	Accounts Code Volume Two	Traffic Code
Station Accounts	Accounts Code Volume Two	Traffic Code
Traffic Statistics & Traffic Book	Accounts Code Volume Two	Traffic Code
Establishment & PF Accounts	Establishment Code Volume One	Establishment Code Volume Two

Questions analysis (short and Essay) - GRP paper in Appendix3 exam

 

Compiled by Shri Sreedhar, AA/Secunderabad Division

Click for Repeated Short notes questions in GRP paper of Appendix3 exam

Click for Essay questions in GRP paper of Appendix3 exam

Essay Questions - Repeated ones in GRP paper in Appendix3 exam

1	What are the various Railway Funds that are financed from Railway Revenues? For what purpose is the amount in each Fund utilised and how is this purpose served when there is insufficient balance in the Funds?	1983	1988	1993	1999	2001	1982	1986	2006
2	What do you understand by ABC analysis in Inventory Control?  Has it proved useful on the Railways?	1983	1985	1989	1992	2010
3	How Traffic Book is reconciled with the General Books?	1983	1997
4	Distinguish betweed Exchequer Control and Budgegary Contorl and discuss in detail the links between the two.  How are these controls exercised on your Railway? Role of cash budget as a tool of expenditure control(i.e. exchequer cont)	1983	1993
5	What is a 'Station to Station' rate? Under what circumstances it is justified? What safeguards would you suggest to avoid any misuse of such a rate?	1983	2000
6	Describe the appropriation accounts alongwith various annexures.  What are reasons for misclassification of expenditure?	1984	1987	1992
7	Describe the system of classification, collection, and distribution of the ON-COST expenditure in Railways Workshops.	1984	1987
8	Discuss how transfers of stores from one Depot to another Depot on the same Railway are dealt within Stores Accounts. What are the various types of items that are adjusted through the Stock Adjustment Account and with what effect?	1984	1990	1994	2016 short
9	Discuss the station outstandings arise and how these are cleared.  What types of these outstandings tend to remain uncleared for long periods and why?	1984	1994
10	How Traffic Account and Demands Payable are said to help in converting commercial accounts to Government accounts. Discuss this by giving examples	1985	2010
11	Enumerate the various Advances of Government money available to employees.  What are the main features of House Building Advance?	1985	1988
12	Describe the journey of station earnings from Railway Station to the Railway Account in the Reserve Bank of India.	1985	2006
13	How are surplus and scrap stores disposed of?  How are the sales shown in the books of accounts at different stages?	1985	2004
14	Describe in detail the procedure by which the Parliament exercises control over Indian Railway's Finances?	1986	1993	1997	2015
15	what is common between the heads "Traffic Account", "Labour" and "Demands Payable"? Describe how they are operated and what is their utility?	1986	1993
16	What are the "Funds" operated on the Indian Railways?  How are they financed and for what purpose are they used?	1986	1992
17	Mention three types of Frauds that are possible in connection with Railway working and discuss in detail the procedural safeguards that exist which will ensure their detection.	1986	1994
18	Comment briefly on importance of local inspections.  What important points you would look into while inspecting a major Goods Shed or a major Stores Depot or the Office of AEN? How will you bring important irregularities to the notice of Executive Depatements?	1987	1990
19	Explain the terms "SHOP-ON-COST", "GENERAL-ON-COST" and "PROFORMA-ON-COST".  Why and how are they levied on work done in a Railway Workshop? Click for Answer	1987	1984	1988	1999	2001	2006
20	What is meant by "Traffic Suspense" and what does it consist of ?  What practical steps would you suggest for expenditious clearance of outstandings under this head?	1987	1992	1996	2010
21	What are the different sources of obtaining stores for the Railway and what precautions are taken to ensure that they have been procured in the most economical manner and as exdpeditiously as possible? Procurement of Stores.	1987	1993
22	Why is stock verification necessary?  What is the mechanism for stock verification on Railways?  How are the results of such verification recorded and dealt with?	1987	1999	2004	2006	2015	2016
23	Describe briefly the procedure for remittance of cash by stations.  What checks are exercised to ensure that the cash collected at the stations is correctly remitted?  Do you have any suggestions to give in this regard?	1987	1992	1999
24	Stations prepare Balance Sheet.  Why should then separate Accounts office balance sheet be prepared?	1989	2017
25	Role of Audit and Audit objections on the Railways?	1990	2016
26	Workshop Manufacturing Supsense (WMS)	1990	1992	1996	2004	2010	2016
27	Inspection of GOODS SHED, STORES DEPOT, PARCEL OFFICE, IOW OFFICE, TXR's office	1990	1982	1993
28	Arbitration clause	1993	2010
29	Estimates	1994	1995	1996
30	How the check exercised by the organisation of Principal Director of Audit(Statutory Audit) is different as compared to the one exercised by Accounts Department?  Discuss very briefly the various forms in which Audit Objections are compiled and communicated.	1996	2016
31	What do you understand by Budget and how the Budged for expenditure is compiled on Indian Railways?  Also discuss briefly the various stages of its review.	1996	2016
32	TENDERS	1996	2004
33	What are the various parts of Traffic Book? While discussing the importance of each part, explain how Traffic Accounts office proves their accuracy?	1997	2004	2016
34	Prepare a check list for guidance of an accounts officer of the store accounts branch attendint Tender Committee meeting	1997	2016
35	Is it necessary to maintain a single set or a double set of works register?  Please discuss, highlighting the merits and the demerits.  What are the main problems being encountered for drawing up the Completion Report of a Work?	1999	2006
36	Bills recoverable	1999	2017
37	Detail the types of frauds which cannot be detected by internal check of station returns in the Traffic Accounts Office, explaining the TIA's role in this regard.	2001	2006
38	What is specific fuel consumption?  Describe measures to reduce it	2015	2016