Railway Accounts Department Examinations: Index

1. "Words cannot express the gratitude we feel towards the immense knowledge you imparted to us and thus helping us to mould ourselves into better Managerial decision makers. Heartfelt thanks to one of the selfless teachers who has only one mission that is to see that all his Railway colleagues excel in the field of Accounts and Finance Management. Sir you are our beacon of hope in the ocean of Railway Accounts literature. Thank you once again for your sincere efforts in providing such valuable information and guidance." - Ms Vijaya Durai,SSO(A)/Hubli

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3. "Thank you Sir so much for all the hard work and efforts you have taken on our behalf...You have covered most of the topic and the PPTs on each topic are very much concise and precise. Thanks to your superb guidance. I have cleared 30 % LDCE written exam and Viva Voce. Attending all the lectures & Study material provided by you are helped me in clearing the LDCE. ---Ms Neelam Singh, SSO(A) / Mumbai & empanelled AFA

4. "Thanks a lot for the excellent sessions on Management Accounting.... And for taking much efforts to present complex portions of the subject in the most simple manner... My heartfelt congratulations for the great efforts taken by you for presenting these sessions" -Shri Sreevalsan, Sr.TI(A) / Palakkad

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6. "Very fabulous experience with the zoom MA classes .there is hardly any place where we can have such updated , inspiring , committed classes by so much of exhaustive details . There must be MCQs for MA topics too. Thanks everyone in CTara for such encouraging experience. Hope there shall be more brainstorming sessions " --Ms Mamata Singh, SSO(A) / Varanasi

Nageswara Rao WhatsApp : 9492432160

Wednesday, December 15, 2021

Expenditure Study Material – October, 2021

Nageswara Rao M, 9492432160

No of Topics: 80 No of Pages: 240 No of MCQs - 139

Index

SN	Topic			Page no
01	Advances to Contractors			7
02	Arbitration & Conciliation			11
03	Bonus for early completion of work			17
04	Cash Imprest			19
05	CMB- Contractor's Measurement Book			20
06	Completion Reports			25
07		Contractor's Authorised Engineer	30
08	Contractor's Ledger			31
09	Cost plus Tender or Cost plus Contract			33
10	Deposit Works And Departmental Charges			34
11	Differences between IRCA & IRFA transactions			38
12	Differences between Lease and License			40
13	Differences between Write back and Write off			42
14	Direct acceptance of Tenders in Works			43
15	EBR Extra Budgetary Resources			45
16	Railway Capex – 2020-21 & Diff between Budgetary Resources & EBR			46
17	IRFC – Indian Railway Finance Corporation			49
18	EBR (IF) – Extra Budgetary Resources (Institutional Finance)			53
19	PPP – Public Private Partnership			57
20	Private Trains in India			60
21	Targets by 2022-23–IR - 75th anniversary of independence			66
22	EMD – Earned Money Deposit			67
23	SD – Security Deposit			69
24	EPC – Engineering Procurement & Construction			70
25	Estimates & Verification of Estimates			72
26	Assets Register			84
27	FAR - Fixed Asset Register			85
28	Financial Appraisal of Railway Projects – DCF Techniques			90
29	Force Majeure clause			98
30	GFR- Financial Rules			99
31	Internal Audit & Differences between Internal Check & Internal Audit			100
32	IR-WCMS - Indian Railways Works Contract Management System			102
33	JV - Joint Venture in Works Tenders			105
34	MCQs - Model Question Paper 70% SCR 2021 (30 MCQs)			110
35	Letter of Credit			117
36	Line Capacity Works			119
37	LD – Liquidated Damages in Works			121
38	Material At Site A/c – M A S			123
39	Material Modification			125
40	MCQ – Works Programme (15 MCQs)			127
41	MCQ – Advances to Contractors, IRCA, IRFA (10 MCQs)			131
42	MCQ – GFR, Force Majeure, Letter of Credit (10 MCQs)			134
43	MCQ – MSOP (10MCQs)			137
44	MCQ – EPC ( 6 MCQs)			140
45	MCQ - WCMS, Direct Acceptance (10 MCQs)			142
46	MCQ - FAR, Asset Register (6 MCQs)			145
47	MCQ - OOT works (10 MCQs)			147
48	MCQ - Sources of Finance Budgetary (19 MCQs)			150
49	MCQ -Line capacity works, order of precedence, cash imprest (8 MCQs)			155
50	MSOP - Model Schedule Of Powers & GMs Negative Powers			157
51	MCQ – MSOP (15 MCQs)			164
52	Novation agreements			169
53	Out of Turn Works - OOT Works			171
54	Order of Precedence of Documents – GCC for Works			173
55	Performance Guarantee			175
56	PMC - Project Management Consultancy			177
57	Productivity Test / Review			181
58	PVC – Price Variation Clause			184
59	RAR – Revenue Allocation Register			190
60	Railway Shramik Kalyan Portal			192
61	Social Service Obligations /Social costs in Indian Railways			193
62	Sources of Finance (Budgetary)			197
63	Capital and DRF - Depreciation Reserve Fund			199
64	DF – Development Fund			202
65	CF – Capital Fund			203
66	SF – Safety Fund			205
67	Railway Liability Reserve Fund or Debt Service Fund			206
68	RRSK – Rashtriya Rail SanrakshaKosh			208
69	CRIF – Central Road & Infrastructure Fund			210
70	NIF – National Investment Fund			211
71	Tender Notice - Works Contracts			212
72	Time Overruns and Cost Overruns			215
73	Umbrella works			217
74	Variation of quantities			220
75	Vitiation			223
76	VGF - Viability Gap Funding			225
77	Way Leave charges			227
78	Works Programme			229
79	IRPSM – Indian Railways Projects Sanction & Management			234
80	Zonal / Zone Works			240

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