Railway Accounts Department Examinations: Question papers

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