(2016 Books & Budget- Without Books -5 marks)
Differences
between
|
Primary Unit 35
|
Primary Unit 64
|
|
1. Used for intra-railway
adjustments.
|
1. Used for inter-railway
adjustments.
|
|
2.
For adjustments between two divisions/units in a Zonal Railway
or between WMS and Revenue heads within a Accounting unit.
|
2. For adjustments between two
Zonal Railways.
|
|
3. Reflect the debits from Home
Railway workshops for cost of material relating to Home Railways Rolling
stock
|
3. Reflect the debits from Foreign
Railway workshops for cost of material relating to Home Railways Rolling
stock
|
|
4. Used for clearing of Home Railway
WMS by charging to Revenue Heads.
|
4. Used for clearing of Foreign
Railway WMS by charging to Revenue Heads.
|