Important Questions
for Appendix3 exam and LDCE of Accounts
Dept
Disclaimer:
·
My advice is to read and cover the entire syllabus irrespective of
important or not so important.
·
Subsequently give more preference to important ones because they are repeatedly
asked in the previous examinations and for the importance they have in
association with the working of Indian Railways as well
·
This is a list of
suggested / recommended questions. Questions from this may or may not appear in
the exam. The responsibility of the author guaranteeing the appearance of the
same questions in the exam is ruled out.
·
This is not an
exhaustive one. Additions and Deletions is a continuous exercise.
·
Please WhatsApp me
(9492432160) for ARD – Additions, Revisions & Deletions to this List of
Questions.
·
All the Best
Nageswara
Rao M, 9492432160
Books & Budget
1. AG Suspense
2. Allocations /
Classification of Expenditure & Earnings – Finance Code Vol. II
3. Appropriation Accounts
& Various Annexures
4. Audit objections /
communications
5. Budget Preparation
& Budget Reviews
6. Cheques & Bills
7. Credits outside scope of Demands
8. DHR – Debt Head Report
9. Distinguish between
Budgetary and Extra Budgetary Sources
10. Distinguish between
Reserve Bank Suspense & Reserve Bank Deposit
11. Distinguish between
Voted and Charged expenditure
12. Draft Para,
Provisional Para & Audit Para
13. DSB – Door Step Banking & Rail Shakti Account
14. E Recon / Transfer Transactions
15. Exchequer control and Net withdrawals
16. Focal Point system
17. Govt Accounts
maintained in 3 parts. A. Consolidated Fund B. Contingency Fund & C. Public
Account
18.
Journey of traffic earnings from station to cash office and
accounts at RBI/Nagpur
19. Link Heads
20. Mapping of Erstwhile
Demands to Major / Sub Major Heads
21. Merger of Budget – Pros & Cons
22. Operating Ratio, PEI
and Distinguish between them
23. PAO Suspense
24. Parliamentary control
over Railway finances incl: Committees
like PAC, Estimates Committee, RCC, Cut motions, NRUCC etc
25. Plan Heads
26.
Proportionate Budget Allotment (or Budget proportions)
27. PSB Suspense
28. Reappropriation Rules
29. RIB
30. Single Account Current
31. Single Demand
32. Supplementary Grant & Excess Grant
33. Suspense Balances – Half Yearly Review
34. Theme Based Audit
35. Transfer Railway Transactions
- Inter & Intra
36. TWFA
37. Vote on Account and Interim Budget
Expenditure Accounts
1. Arbitration
2. Asset Register and FAR
3. Average
Rate of Return
4. Canons of Financial
Propriety
5. COE
6. Completion Reports ‘
7. Contractor’s
Measurement Book ‘
8. D & G Charges
9. DCF Technique
10. Departmental Charges & Deposit Works
11. Differences between
GCC for Works & Services
12. Differences between
Internal Audit and Internal check
13. Direct Acceptance of
Tenders
14. Distinguish between
IRFA & IRCA Transactions
15. Distinguish between
Lease and License
16. Distinguish between
Variation & Vitiation
17. Distinguish between
Vetting & Concurrence
18. Distinguish between
Write off and Write back
19. EBR (IF)
20. EMD
21. EPC – Engineering,
Procurement & Construction Contracts
22. Estimates and checks
on estimates
23. Financial Justification
of various Projects
24. GCC for Services – Salient features
25. GCC for Works - Salient features
26. GFR
– General Financial Rules
27. IREPS
28. IRR
29. IRWCMS
30. Joint Ventures
31. LAW Book, Pink
Book
32. Letter of Credit
33. Liability Register
34. Line Capacity Works
35. Line Capacity Works
36. LSWP – LumpSum Works
Programme
37. MAS – Material At Site
38. Material Modifications
39. Negotiation
40. Order of Precedence of Documents as per GCC
for Works
41. Outsourcing Contracts
42. Payback
method
43. Performance Guarantee
44. PMC – Project
Management Consultancy
45. PPP
46. Price Variation Clause
47. RRSK
48. Salient features and benefits of MSOP
49. SD
50. Shramik Kalyan
51. Social Costs / Social
Service Obligations
52. Surveys
53. Two Packet system of
Tendering
54. Umbrella Works
55. Unsanctioned
expenditure
56. USSOR
57. Various Funds such as
DRF, DF, CF, SF, DSF, CRIF, NIF
58. VGF - Viability Gap Fund
59. Way Leave charges
60. Works Programme
61. Works Registers,
RAR
Establishment
1. Benchmarking
in Manpower
2. BOS – Book of
Sanctions
3. Cadre check / Scale
Check
4. CEA – Children
Education Allowance
5. CGEGIS
– Central Govt Employees Group Insurance Scheme
6. Compulsory Retirement
7. CTG – Composite
Transfer Grant
8. Distinguish between
NPS and OPS
9. DLI
– Deposit Linked Insurance
10. E Pass
11. FSC
12. HOER
13. Honorarium
14. Joining Time
15. Leave
Not Due
16. Leaves – all types of
17. Lien
18. MACP
19. Major Penalties &
Minor Penalties
20. Medical
Decategorisation
21. Memorandum of
Differences
22. NBR – Next Below Rule
23. NPS
24. Online PPO
25. Pass Rules
26. Pay Fixation
27. PF – Final and Temporary withdrawals
28. PLB
29. Railway Service
Conduct Rules
30. RELHS
– Railway Employees Liberalized Health Scheme
31. Retirement Benefits
32. RTI
33. SBF
34. Selection & Non Selection Posts
35. Supernumerary
Post
36. TA Rules
37. UMID
38. Vacancy Bank
39. Work charged posts
Management
Accounting (for LDCE only)
1. BEP
– Break Even Point
2. Cash
Flow and Fund Flow
3. Differences
between Financial Accounting and Management Accounting
4. Different
costs like Standard cost, marginal cost, average cost, joint cost, common cost,
Fully distributed cost etc
5. Different
Parameters
6. Functions
of Management Accounting
7. Make
or Buy Decision
8. Marginal
costing principle
9. PERT
& CPM
10. PV
Ratio
11. Ratio
analysis & Different Ratios
12. Responsibility
Accounting
13. SPV
14. ZBB
Miscellaneous
1. Accounting Reforms
i.e., Accrual Accounting, Performance Costing & Outcome Budget
2. AIMS
3. CIPS
4. Composition Scheme (in
GST)
5. Computerisation of Indian
Railways
6. CONCOR
7. CORE – Importance of
Railway Electrification
8. CRIS
9. CSR – Corporate Social
Responsibility
10. DFC
11. DSC – Digital Signing Certificate
12. E Office
13. GEM
14. Green Railways
15. GST
16. HRMS
17. HSR – High Speed Rail
18. IPAS
19. IRCON
20. IRCTC
21. IREPS
22. IRFC
23. IROAF - Indian Railway
Organization for Alternate Fuels
24. IRPSM
25. IRWCMS
26. ITC – Input Tax Credit
27. National Rail Plan,
2030
28. NITI Aayog – Importance of its role in Indian
Railways
29. Novation Agreement
30. Outsourcing policy
31. Private Trains
32. Privatisation
33. Railway Rates Tribunal
34. RCIL – Railtel
Corporation of india Limited
35. RITES
36. RLDA
37. RVNL
38. Station Redevelopment
& IRSDC
39. Transformation Cell
40. ZBB – Zero Based
Budget
Stores Accounts
1.
ABC analysis
2.
Clauses like Fall, PV, Book Examination, Option etc
3. GEM
4.
iMMS
5. Inventory
Control
6.
ISA Duties
7.
LC – Letter of Credit
8.
LD – Liquidated Damages
9. Make
in India policy
10.
Minima and maxima
11.
Narrative Reports
12.
PAC
13.
Price Ledger
14.
Purchase Policy
15.
Rate / running contract
16.
Receipt note
17.
Reserve Price
18. Reverse
Auction
19.
Risk Purchase
20.
Role of finance member in stores tender committee
21. Scrap
Disposal – E Auction
22.
SMS – Stores Monthly Summaries
23.
Sources of supply
24. Stock
Adjustment (SA) Account
25.
Stock Sheets
26. Stock
Verification
27. Stores
Budget
28.
Stores Suspense Heads
29.
Surplus stores/ dead surplus
30. TOR
– Turn Over Ratio
31.
Types of Stores Tenders
32. User
Depot Module
Traffic Accounts
1. Accounts Office
Balance Sheet
2. Apportionment
of Earnings
3. Cash
in transit
4. Differential
pricing
5. Dynamic
Pricing policy
6. Earning
Contracts
7. Earnings
Budget
8.
Earnings Vs Revenue
9.
Error Sheets
10.
Frauds
11.
Freight Business Development Portal
12.
Freight Forwarder Scheme
13.
Freight Management Module
14.
GTKM, NTKM
15.
JTBS – Jansadharan Ticket Booking Sevak
16. LHC – Line Haul
Cost
17. LTTC
- Long Term Tariff Contract
18. LWIS
- Liberalized Wagon Investment Scheme
19. NINFRIS - New Innovative Non Fare Revenue Ideas
Scheme
20. Non
fare Revenue / Sundry Earnings
21.
Passenger classification
22. PFT
- Private Freight Terminal
23. Role
of TIA in preventing leakage of Revenue
24. SFC & SEC
25. SLR
Leasing
26. Station Balance Sheet
27. Station
Outstanding’s
28. STS
- Station To Station Rates
29. TAMS - Traffic Accounts Management System
30. Tatkal
31.
Traffic Accounts office objects
32. Traffic
Book and its parts
33. Traffic
costing system – It’s role, limitations and suggestions for improving it.
34. Traffic Suspense
35. UTS
- Unreserved Ticketing System
36. Wagon Turn Round (WTR)
37.
Wharfage & Demurrage
38.
Withdrawal from station earnings
Workshop Accounts
1. Account
Current in Workshop Accounts
2. Differences
between CLW Incentive Scheme and Group Incentive Scheme
3. Group
Incentive Scheme
4. Importance
of WMS. Reasons for increasing the
balances in WMS
5. Linking
of WMS to Stores and Revenue Demands
6. M
& P Programme
7. On
cost charges & its Budget
8. Outturn
Statements
9. RSP
– Rolling Stock Programme
10. WAMS
– Workshop Accounting Management System
11. WGR
12. WMS
Budget
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