Note: Acknowledging the services of Shri B.Uday, Steno/SSO(A) of SC Rly. for providing the Question papers of all subjects of Appendix 3 Exam, 2016 year in word format. Thank you, Uday.
BGY (GRP)
(WITHOUT BOOKS)
2016
Time Allowed: 03 HRS Maximum
Marks: 100
Note: Answer Question No. 1, which is compulsory and any other Four
Questions. All questions carry equal marks. For each sub questions marks are
given in brackets.
1.
Distinguish
between any Four of the following: (4x5)
i. The consolidated fund of India and Contingency Fund of India
ii. Fully distributed cost and marginal cost
iii. Remittance into Bank and Cheques and Bills
iv. Minor Penalties and Major Penalties
v. Estimate Committee and Public Accounts Committee
vi. Financial Commissioner and Commissioner of Railway
Safety
vii. Misappropriation and Re-appropriation
2.
Write short
notes on any five.
i.
Workshop
Manufacturing Suspense.
ii.
Traffic
Suspense and its components
iii.
Stock
Adjustment Account
iv.
Railway
Convention Committee
v.
Demands for
Grants
vi.
Specific fuel
consumption
vii.
Inventory
Ratio.
3.
Why is it
necessary to have a costing system in Railway workshops? What do you understand
from “shop-on-cost”, “General-on-cost” and “proforma-on-cost.”
4.
How the check
exercised by the organisation of Principal Director of Audit is different as
compared to the one exercised by Accounts Department? Discuss briefly the form
in which Audit objections are compiled and communicated.
5.
What do you
understand by Budget and how the budget for expenditure is compiled on Indian
Railways? Also discuss briefly the various stages of its review?
6.
What is
Station Balance Sheet? What checks are exercised in Accounts Office to verify
the Goods and Coaching Balance sheet?
7.
What are the
various parts of the Traffic Books? While discussing the importance of each
part explain how Traffic Accounts Office proves their accuracy.
8.
Prepare the
check list for guidance of on Accounts officer of the Stores Accounts Branch
attending Tender Committee Meeting.
9.
Why is stock
verification necessary? What is the mechanism for stock verification in the
Railways? How are the results of such verification recorded and dealt with?
***
ABY (Advanced Book Keeping)
(WITHOUT BOOKS)
2016
Time Allowed: 03 HRS Maximum
Marks: 100
Note: Question No. 1 is compulsory and carries 40 marks. In attrition
attempt any Three Questions from the rest, each of which carries 20 marks.
1.
From the
following trial balance of Mr. A. Kumar, prepare a Trading and Profit &
Loss Account for the year ended 31.03.2015 and a Balance sheet as on that date:
Dr. Balances
|
In Ruppes
|
Cr. Balances
|
In Rs.
|
Purchases
|
3,30,000
|
Sales
|
5,30,000
|
Rent paid
|
7,480
|
Returns
|
8,000
|
Wages
|
33,000
|
Trade creditors
|
37,000
|
Salaries
|
30,800
|
Discount
|
3,000
|
Power
|
5,400
|
Capital
|
2,00,000
|
Stock as on 01.04.14
|
15,000
|
Miscellaneous Income
|
3,060
|
Charity
|
500
|
|
|
Debtors
|
53,000
|
|
|
Furniture
|
8,000
|
|
|
Motor Car
|
2,00,000
|
|
|
Motor Car Expenses
|
18,000
|
|
|
Insurance
|
3,600
|
|
|
Unexpired Insurance
|
600
|
|
|
Drawings
|
5,000
|
|
|
Cash Balance
|
34,680
|
|
|
Total
|
7,81,060,
|
|
7,81,060,
|
Information:
i.
Good costing
Rs. 2000 were taken away by the proprietor for his personal use and goods
costing Rs. 1500 were given away as charity.
ii.
Expenses for
wages, rent and salaries are uniform throughout the year and payment for March
not done.
iii.
Provide 10% depreciation
on furniture and 20% on motor car.
iv.
Provide for
Manager’s commission at 10% on net profit after charging such commission.
2.
What is Double
Entry System of Accounting? Elaborate on the principles. Is it desirable to
introduce it in Indian Railways?
3.
What are
Accounting Standards? What objectives do they achieve?
4.
Distinguish
between the following:
i.
Stock and
Inventory
ii.
Source
document and voucher
iii.
Income &
Expenditure Account and Profit & Loss Account.
iv.
Treatment of
Accrued income and unearned income in Final Accounts.
v.
Journal and
Ledger.
5.
(a) What is
the purpose of preparing a Trial Balance?
(b) State with reasons which of the following errors
will not affect the Trial Balance:
(i) Double posting in a single account.
(ii) Posting to a wrong side.
(iii) Errors of principle.
(iv) Wrong costing
(v) Posting in wrong account.
6.
(a) Arrange
assets in order of permanence:
Sundry debtors, Stock, Investment, Land &
building, Cash in hand, Motor vehicle, Cast at Bank, Goodwill, Plant and
Machinery, Furniture, Loose Tools, Marketable securities.
(b) Calculate cost of goods sold and closing stock
from the following information.
Sales: Rs. 5,40,000; Sales Return: Rs. 16,000; Gross
Profit: Rs. 1,20,000; Opening Stock: Rs. 20,000; Purchases: Rs. 4,00,000;
Purchase Returns: Rs. 4,000; Carriage Inwards: Rs. 15,000.
7.
(a) State with
reason, which of the following expenditure is capital expenditure, revenue
expenditure or deferred revenue expenditure.
(i)
Legal expenses
incurred for breach of supply contract.
(ii)
Custom duty
paid on imported goods.
(iii)
Expenditure on
advertisement of new product
(iv)
Repair cost of
truck purchased second hand
(v)
Wages paid to
workers for installation of new machinery.
(b) Give short answers to following:
(i)
Why
depreciation is not charged on land.
(ii)
Is
depreciation the result of fluctuation in the value of fixed assets?
(iii)
Should
depreciation be provided even if there is loss in any financial year?
(iv)
Should
depreciation be provided on a fixed asset of which the market value is higher
than the book value.
(v)
Should
depreciation be charged on a machine even if it has not been used in a
financial year?
***
CBX (Books & Budget)
(WITH BOOKS)
2016
Time Allowed: 03 HRS Maximum
Marks: 100
Note: Question No. 1 is compulsory. Answer any Four of the remaining
questions. All question carry equal marks.
1.
For the
following items of expenditure/earning give: Abstract of Allocation, Demand No.
(Where applicable), Minor Head and Detailed Head.
a)
Running repair
of traction motor of Electric Locomotive (A.C)
b)
Imported
stores purchased in India
c)
Salary payment
of FA&CAO
d)
Difference
between the ledger balance & ground balance discovered by the stock
verifier
e)
Penalties
levied for irregular travelling by the TTEs in train
f)
Expenditure on
consultancy services for Passenger Reservation System (Computerisation).
g)
Cost of
Medicines.
h)
Repair and
working cost of staff car of General Department
i)
Contribution
towards cost of order police.
j)
Receipt from
car/scooter/cycle parking at stations/Rly. Premises.
2.
Write short
notes on any four.
a)
Subsidiary
Accounts Records
b)
Inter Railway
Financial Adjustments (IRFA)
c)
Imprest Stores
d)
Revenue
Allocation Register
e)
Purpose of
August Review.
3.
Distinguish
between any four:
a)
Demands
recoverable and Bills recoverable
b)
Primary Unit
30 and Primary Unit 31
c)
Traffic
Suspense and Sales Suspense
d)
Capital and
Capital fund
e)
Remittance
transaction and Transfer transactions.
4.
What do you
understand by the term Exchequer control? Explain the relevance of it. Please
suggest improvements to make it more effective.
5.
What is a
Railway Budget? How is Earnings Budget prepared and presented in the parliament
for approval?
6.
What are monthly
Approximate Account Current and Monthly Account current? Please explain the
preparation and compilation of Approximate Revenue Account current.
7.
Describe in
detail the process of maintenance and reconciliation of PF Account. What are
the common irregularities found during reconciliation.
8.
What are the
existing system of Budgetary control in Indian Railways? Give suggestions to
improve the existing mechanism for the control over expenditure.
***
CBX (Books & Budgeet)
(WITHOUT BOOKS)
2016
Time Allowed: 03 HRS Maximum
Marks: 100
Note: Question No. 1 is compulsory. Answer any Four of the remaining
questions. All question carry equal marks.
1.
Given below
are the financial results of Railways for a financial year:
S.No.
|
Item
|
Amount (In Crs. of Rs.)
|
1
|
Gross receipt
|
12005
|
2
|
Suspense Earnings
|
3
|
3
|
Misc. Receipts
|
10
|
4
|
Ordinary working expenses
|
8812
|
5
|
Suspense Expenses
|
19
|
6
|
Appropriation to DRF
|
473
|
7
|
Appropriation to Pension Fund
|
1948
|
8
|
Miscellaneous Expenditure
|
7
|
9
|
Dividends Payable
|
228
|
Workout the following from the above figures.
A.
Operating
Ratio.
B.
Net Revenue
C.
Excess/Shortfall
D.
Total Working
Expenses.
2.
Distinguish
between any four:
a.
Budgetary
Resources and Extra Budgetary Resources (EBR)
b.
Performance
Efficiency Index (FEI) & Operating Ratio (OR)
c.
Dividend and
Interest
d.
Primary Unit
35 and Primary Unit 64.
e.
Originating
Earnings and Apportioned Earnings.
3.
Write short
notes on any Four.
a.
New Pension
Scheme (NPS)
b.
Stock
Adjustment Account
c.
Internal Check
of Sanctions and orders
d.
Reserve Bank Suspense
e.
Proportionate
Budget Allotment
4.
Please explain
how Stores Budget is prepared and how it is interlinked with other Demands?
Discuss, what check will you exercise on stores expenditure to keep it within
the limits of Stores Budget.
5.
What are the
innovative methods of financing railway Projects? Describe any two such methods
prevalent on Indian Railway. How far we have succeeded in implementing it on
Indian Railway.
6.
How is pension
liabilities budgeted and accounted for? W2hat budgetary crisis at present,
Indian Railway is facing in meeting pension liabilities? Describe the steps
taken by Indian Railway to overcome the crisis.
7.
What are
general principles of allocation of expenditure? Describe the rules of
allocation in regards to Capital and Depreciation Reserve Fund.
8.
Explain the
functions of the Comptroller and Auditor General of India in respect of audit
of Accounts of Indian railways. Describe briefly about Annexure ‘I’ and
Annexure ‘J’ of appropriation Account.
***
ECX (STORES)
(WITH BOOKS)
2016
Time Allowed: 03 HRS Maximum
Marks: 100
Note: Answer any FIVE Questions only. All question carry equal marks.
1.
Write short
notes on the following:
i.
Custody Stores
ii.
Maximum and
Minimum stock
iii.
Proforma on
cost
iv.
Requisition
Register.
2.
List salient
points of
i.
Price Fall
clause
ii.
Risk purchase
iii.
Canons of
financial propriety
iv.
Purchase
Account Register.
3.
Briefly
describe the duties of an Inspector of Stores Accounts. What is their
importance in Inventory Management of Indian Railways.
4.
What is a
Stock Adjustment Account? Describe the procedure for posting, reconciliation
and clearance of Stock Adjustment Account.
5.
(a) What are
the functions of Stores Accounts Officer.
(b) What are the checks to be exercised in passing supplier’s
bills to avoid double payment.
6.
How are the
Stores returned by Workshop accounted for by the Stores Department and Stores
Accounts Officer.
7.
Briefly
describe the following:
(a)
Check of
customs duty bills
(b)
Transfer
certificates
(c)
Annual
statement of stores transactions
(d)
Factors
responsible for overstock of ordinary stores and their disposal
8.
What are the
responsibilities assigned to Stock Verifier in Auction sale?
***
ECY (STORES)
(WITHOUT BOOKS)
2016
Time Allowed: 03 HRS Maximum
Marks: 100
Note: Answer any FIVE
Questions only. All question carry equal marks.
1. Describe in Short:
(a) Disposal of Stock Verification Sheets
(b) Extension of Delivery Period
(c) Scrutiny of indents
(d)
Cash Purchase
– Opening of current Account against Cash Imprest.
2.
(a) Describe
the role of workshop Accounts officer with respect to Workshop issue notes.
(b) What is the procedure for payment of supplier’s
bills in respect of direct delivery of stores.
3.
(a) What is a
Proprietary Article Certificate? How is a Proprietary article purchased on
Railways?
(b) Under what circumstances can negotiations be held
before finalizing a tender?
4.
Differentiate
between:
(a)
Special Stores
and Surplus Stores
(b)
Global Tender
and Open Tender
(c)
Earnest Money
and Security Deposit
(d)
Spot Purchase
and Local Purchase
5.
Discuss the
salient features of a Purchase Account Register maintained by Stores Accounts
Office. When can there be a debit balance in the Purchase Accounts Register.
6.
Describe and
discuss the sub heads and detailed heads under the minor head Stores suspense.
7.
Explain how a
little saving in inventory can affect the profitability of an organisation and
why.
8.
Write short
notes on the following:
(a)
ABC method of
Inventory Management.
(b)
Methods of
Sale of Scrap material
(c)
Letter of
Credit.
(d)
Agency for
Purchase.
***
KGX (General Expenditure)
(WITH BOOKS)
2016
Time Allowed: 03 HRS Maximum
Marks: 100
Note: Question No. 1 is compulsory. Answer any Four of the remaining
questions. All question carry equal marks.
1.
(A) State
correct allocation giving Demand, Detailed Head and PU for the following:
(i)
Expenditure on
St. John Ambulance Brigade.
(ii)
The wages of permanent
gang engaged in manual maintenance of a section of BG.
(iii)
DA for ASM.
(iv)
Re-imbursement
of Children Education allowance.
(B) Please indicate the competent authority to
sanction the following. Also indicate the specific provision in this regard.
(i)
Hiring of Cash
Van for Cash Office.
(ii)
Acceptance of
resignation of a JAG Officer of Mechanical Department.
(iii)
Acceptance of
a Works Tender of a value of Rs. 250 Crores.
(iv)
Grant of
Mobilization Advance of 10% of Contract Value.
2.
Write short
notes on the following:
(a)
Post audit of
paid voucher
(b)
Urgency
Certificate
(c)
Mobilization
Advance.
(d)
Limited Tender
(e)
Charged
Expenditure.
3.
Distinguish
between the following:
(a)
Delayed and
Late Tender
(b)
Variation in
quantity and Vitiation.
(c)
Work register
and Asset register
(d)
Single tender and
Limited tender
(e)
Detailed
Estimate and Revised Estimate.
4.
What are the
points to be checked while vetting an estimate by the Accounts Office.
5.
(i) What
purpose does the Measurement Book Serve?
(ii) What is DCF Technique?
6.
What is the
role of Accounts in case of extra over estimates.
7.
(i) What is
the purpose of Zonal Works Tender?
(ii) Give suggestions for improvement of Zonal Work
Tendering process.
8.
How the
followings are checked in Accounts Office:
(a)
Telephone Bill
(b)
Claim for
reimbursement of medical expenditure.
(c)
Bills for
transport hiring for visit of high official.
(d)
Imprest
recoupment Bills.
***
KGY(GENERAL EXPENDITURE)
(WITHOUT BOOKS)
2016
Time Allowed: 03 HRS Maximum
Marks: 100
Note: Answer any FIVE
Questions only. All question carry equal marks.
1.
(a) What are
the various types of surveys for Railway Project?
(b) How these survey reports help in financial
viability study of the project?
2.
Write
short notes on any five of the
following:
(a)
Works register
(b)
Liquidated
damage
(c)
Revised Estimate
(d)
Material
Modification
(e)
Deposit work
(f)
Price
variation clause
3.
(A) Explain
briefly the role of Accounts Department in the works tendering process.
(B) Give your suggestion for improving present
tendering system.
4.
Distinguish
between any five of the following:
(i)
Budgetary
control and exchequer control.
(ii)
Abstract
estimate and Detailed Estimate
(iii)
Schedule rate
and Non Schedule Rate
(iv)
Internal Check
and Statutory Audit
(v)
Pink Book and
Law Book
(vi)
On Account
Bill and Final Bill
5.
(a) What
Finance section should see while examining executive proposals.
(b) In case of difference of opinion between Finance
Branch and Executive, elucidate the procedure to be adopted.
6.
(i) What is
the full form of IRPSM?
(ii) What are the objects of IRPSM?
(iii) What are the benefits of IRPSM?
7.
(a) What is
meant by Earnest Money Deposit (EMD), Security Deposit (SD) and performance
Guarantee (PG)
(b) What action should be taken by executive if EMD,
SD & PG are not paid or given by a contractor?
8.
(A) What are
Measurement Books. What are its utilities.
(B) (i) What is the full form of EBR (IF)
(ii) Why
EBR (IF) is needed.
(iii) How
it is proposed to mobilize EBR (IF)
***
GSX (STORES ACCOUNTS)
(WITH BOOKS)
2016
Time Allowed: 03 HRS Maximum
Marks: 100
Note: Answer any FIVE Questions only. Candidates for Section Officer
(Accounts) should attempt any one question from Group-A and any Four question
from Group-B. Candidates for Inspector of Stores Accounts should attempt any
One question from Group-A and any Four question from Group-C. All question
carry equal marks.
Group-A
(For both Section Officer (Accounts) and Inspector of Stores Accounts)
(Answer any One question)
1. Describe the procedure followed in Indian Railways for
checking of HSD oil at Railway Consumer Depots (RCDs) and Railway Diesel
Installation (RDIs). Of late what steps have been take to keep the optimum
ground balance in RCD/RDI?
2. What are the important points to be checked while
vetting a purchase order? PO value up to certain limit does not require prior
vetting by finance. In such cases how accounts office will safeguard Railway’s
financial interest?
Group-B
(For Section Officer (Accounts) only)
Answer any four questions.
3. What is the system of procurement of concrete sleepers
followed in Indian Railways? Describe the procedure followed in Accounts Office
for passing and accountal of sleeper plant bills. How concrete sleepers
procured by open line for RVNL are accounted for?
4. State the procedure followed in Indian Railways for
procurement and payment of stores purchased through DGS&D? Under what
circumstance DGS&D items can be purchased locally through tender? If local
purchase rate is found to be lesser than DGS&D rate what action is to be
taken by Railways?
5. Describe the reasons attributed for difference in
Priced Ledger Balance and General Book balance. What are the preventive steps
taken to eliminate the difference between priced ledger and general books.
6. Write short notes on any four:
(a) Approved sources
(b) IMMIS
(c) Global tender
(d) Denial clause
(e) Turn over ratio
7. Distinguish between any four.
(a) Excise Duty (ED) & Value Added Tax (VAT)
(b) Splitting clause & option clause
(c) Purchase suspense & stock suspense
(d) Price variation clause (PVC) & Statutory Variation
clause (SVC)
(e) Manufacturing stores & Emergency stores.
Group-C
(For Inspector of Stores Accounts only)
Answer any four questions.
8. How the stock verification of Dead Stock, tools and
Plants, machinery items are to be carried out?
9. Describe the procedure followed in Railways for
collection, storage and auction of scrap? What is foot by foot survey? How is
it helpful in identification of scrap?
10.
What is survey committee? Why is it formed? How can it safeguard
Railway’s financial interest?
11.
Distinguish between any four:
(a) Purchase order & Sale release order
(b) Receipt note & issue note
(c) Surplus stores & special stores
(d) ModVat & CenVat.
(e) Earnest Money Deposit (EMD) & Security Deposit
(SD)
12.
Write short notes on any four:
(a) Charged but not lifted items (CBNL items)
(b) Reverse auction
(c) Proforma Invoice (P.I)
(d) Book Average Value Rate (BAVR)
(e) Entry Tax.
***
GSY (STORES ACCOUNTS)
(WITHOUT BOOKS)
2016
Time Allowed: 03 HRS Maximum
Marks: 100
Note: Answer any FIVE Questions only. Candidates for Section Officer
(Accounts) should attempt any one question from Group-A and any Four question
from Group-B. Candidates for Inspector of Stores Accounts should attempt any
One question from Group-A and any Four question from Group-C. All question
carry equal marks.
Group-A
(For both Section Officer (Accounts) and Inspector of Stores Accounts)
(Answer any One question)
1. Describe the public procurement policy for purchase of
goods produced and services rendered by Micro and Small Enterprises (MSEs).
What are the exemptions available to MSE while bidding for stores and service
contractors?
2. What is the system followed in Indian Railways for
Inventory Management? Whether IMMIS is an important tool for controlling the
inventory.
Group-B
(For Section Officer (Accounts) only)
Answer any four questions.
3. State the prescribed procedure to be followed in
Accounts Office for receipt of Bank Guarantee Bonds submitted by
contractors/suppliers towards Security Deposit/PG’s. What checks are to be
exercised with respect to its custody and release.
4. What is Spot Purchase committee (SPC). How and under
what circumstances it is formed? What type of materials can be purchased by
SPC. Is it advisable to adopt this procedure for procurement of
urgent/essential items instead of COS purchase?
5. (a) What do you
understand by capitalisation of spares? What is the enhanced value limit?
(b) What is counter offer? Describe the circumstances
under which counter offer can be placed on a firm.
6. Distinguish between any Four:
(A) Rate contract & Running Contract
(B) RDSO Part-I Source & Part-II source
(C) Liquidate Damages & General Damages
(D) M&P Items & RSP item
(E) Workshop Manufacturing suspense & Stores Suspense.
7. Write short notes on any four.
(a) Digital signature certificates
(b) Advance allotment for GPS
(c) Cartel formation
(d) Fall clause
(e) Performance Bank Guarantee
Group-C
(For Inspector of Stores Accounts only)
Answer any four questions.
8. Describe the modalities for stock verification of
drugs, medicines, linen, tools & plants etc. in Railway Hospitals and health
units.
9. As an inspector of Stores Accounts, how will you
undertake stock verification of different kinds of fluids maintained in depots?
10.
How the stock verification of engineering units (open line) will be
carried out by Inspector of Store Accounts?
11.
Distinguish between any Four.
a) Stock Sheets & Accounts Notes
b) Special check & surprise check
c) Purchase suspense & sale suspense
d) Dead surplus & Movable surplus
e) SINT (purchase) & SINT (Depot transfer)
12.
Write short note on any Four:
a) Stores on loan from other Railways
b) Materials received without any document
c) Reserve price
d) Field Book
e) Custody store
***
HTX (TRAFFIC STATISTICS & TRAFFIC BOOK)
(WITH BOOKS)
2016
Time Allowed: 03 HRS Maximum
Marks: 100
Note: Answer any Five Questions, selecting at least two
from each group. All questions carry equal marks.
Group-A
1. Write short notes on any four:
(i)
Commercial
Statistics
(ii)
Operating
Statistics
(iii)
Daily Trains
cum cash summary
(iv)
Specific fuel
consumption
(v)
Railway funds.
2. (a) How is Combined Train Report (CTR) prepared and
submitted to the Statistical Office on zonal railway.
(b) What activities are performed in the statistical office on receiving
the CTRs.
(c) What are some of the important statistics worked
out on the basis of CTRS.
3.
(a) What is
Statistical Statement 6B? How does it differ from Statistical Statement 7B.
(b) How is statistical statement 6B prepared on the
zonal railways.
(c) Are earnings apportionment on basis of statistical
statement No. 68? If not then how are such earnings apportioned?
4.
Distinguish
between any four:
(a) Capital and Revenue
(b) Track kilometre and
Route kilometre
(C) Tonnes Originating
and Tonnes carried
(d) Suburban and Non
suburban Traffic
(e) Capital-at-charge and capital outlay
Group-B
5. Write short notes on any four:
(I)
Overcharge
sheet
(II)
Traffic Book
(III)
Machine
prepared Abstract
(IV)
Collected Tickets
(V)
Approximate
Balance Sheet
6. (a) What is station Balance sheet?
(b) List out some important items on debit side and credit side of a
goods station Balance Sheet.
(c)what are siding statements? How are the siding statements collected
in Traffic accounts.
7. Distinguish between any four:-
i.
EFT and BPT
ii.
Originating
Earnings and Apportioned Earnings
iii.
“To pay” and
“paid ”RR
iv.
“Goods on
hand” and “Goods not on hand”.
v.
Under Charges
and Over charges.
8. (a) What is meant by Apportionment of Earnings.
(b) How is apportionment of Earnings carried out on Indian Railway?
(c) List out the earnings that can be retained wholly by the collecting
Railway and therefore do not get apportioned.
***
HTY (TRAFFIC STATISTICS & TRAFFIC BOOK)
(WITHOUT BOOKS)
2016
Time Allowed: 03 HRS Maximum
Marks: 100
Note: Answer any Five Questions, selecting at least
two from each group. All questions carry equal marks.
Group-A
1. Write short notes on any four:
i.
Statistical
Statement 7A
ii.
Statistical
Statement 6A
iii.
Detention
en-route
iv.
Dividend
payable
v.
Wagon Turn
Around.
2. (a) Why are fuel and power statistics (Statistical
statement 5A) important on Zonal Railway.
(b) What are the factors that can effect fuel consumption from month to
month on the same Railway.
3. (a) What are the working expenses of Indian railway.
(b) What are the Earnings of any Zonal Railway? Write briefly on each of
the categories of earnings.
(c) How is Operating Ratio calculated on Zonal Railway.
4. Distinguish between any four:
(i)
GTKMs and
NTKMs
(ii)
Engine Hours
and Light Engine Hours
(iii)
Statement 7A
and Statement 7C
(iv)
Tonnes
originating and Tonnes carried
(v)
Revenue
Earning Traffic and Non-Revenue Earning Traffic.
Group-B
5. Write shore notes on any four:
(i)
E-Payment
(ii)
Special
Credits
(iii)
Error sheets
(iv)
Station
outstandings
(v)
Apportionment
of Earnings.
6. (a) Describe the role and responsibilities of the
Traffic Accounts Office in the matter of check of Traffic Earnings of the Zonal
Railway.
(b) What are the limitations of such checks exercised in Traffic
Accounts office? Give any one example.
7. (a) What is Door Step Banking introduced in Indian
Railways.
(b) What are the major benefits of Door step banking.
(c) Can we dispense with Cash in Transit head in Accounts Office? Please
explain.
8. (i) what is meant by Sundry Earnings? Give some
examples of Sundry earnings accounted by station in balance sheets.
(ii) What measures can be taken by the Zonal Railways to increase sundry
earnings.
(iii) Why are realisation of Sundry Earnings gaining importance.
***
DTX (Traffic Accounts)
(With Books)
2016
Time Allowed: 03 HRS Maximum
Marks: 100
Note: Answer Five questions only. Question no. 1 is compulsory for all
candidates. Candidates for Section Officer (Accounts) should attempt One other
question from Section A and any Three questions from Section B. Candidates for
TIA should attempt One other question from Section A and any Three questions
from Section C. Question 1 is of 36 marks. All other questions carry equal
marks.
Section A
(For both Section Officer (Accounts) & TIA Group).
1. Prepare the Goods Balance sheet of a station named A
for the July 2016 based on the below given data. Indicate the closing balance
at the end of the month.
S.No.
|
Description
|
In rupees.
|
1
|
Opening Balance
|
255000
|
2
|
Goods I/W to pay - local
|
15680
|
3
|
Goods I/W to pay - foreign
|
1120600
|
4
|
Goods O/W to pay - local
|
760000
|
5
|
Goods I/W to pay - foreign
|
1586000
|
6
|
Crane charges
|
5000
|
7
|
Wagon registration fee
|
150000
|
8
|
Siding charges
|
12000
|
9
|
Wharfage charges
|
46000
|
10
|
Cashier debit
|
1000
|
11
|
Auction sale
|
5600
|
12
|
Demurrage charges
|
75000
|
13
|
Error sheet received
|
22600
|
14
|
Remission orders for
demurrage
|
13300
|
15
|
Cash & Vouchers
|
1725100
|
16
|
Paid on charges
|
10000
|
17
|
Credit Advice from
traffic accounts
|
12500
|
18
|
Admitted Debit
|
27000
|
19
|
Sales tax on auction
sale
|
560
|
20
|
Not admitted debit
|
18500
|
2. Write short notes on any Four:
i.
E-RR
ii.
Error Sheet
iii.
Station to
Station rates
iv.
Bank Guarantee
Bond
v.
Goods &
Service Tax (GST)
3.
In Indian
Railways what is the pricing policy for commodities transportation? What are
the limitations of the present pricing policy? Discuss the dynamic pricing
policy of Indian Railways.
Section B
(For section officer (Accounts) Group only)
4.
Distinguish
between any Four:
(a)
Admitted Debit
& Objected Debit
(b)
GTKM &
NTKM
(c)
Lease &
License
(d)
Demurrage
& Wharfage
(e)
Special Debits
& Special Credits
5.
Describe the
procedure for internal check in the Accounts Office on:
(a)
Non Issued
ticket.
(b)
Demurrage
& Wharfage
(c)
EFT
(d)
Passenger
classification printed ticket
6.
(a) Why is it
necessary to operate Suspense Heads in Traffic Accounts Office.
(b) Describe the Suspense Heads operated in Traffic
Accounts Office detailing their mode of operation.
7.
(a) Mention
the circumstances in which withdrawl can be made from station earnings. How are
the same regularised.
(b) Explain cash in transit. What measures have been
taken to reduce the same.
Section-C
(For TIA Group only)
8. Distinguish between any Four.
(a) Assisted siding & Private siding
(b) Special Debit & objected Debit
(c) Station outstanding & Traffic Suspense
(d) Gross earnings & Gross receipt
(e) Paid Traffic & To pay Traffic.
9. How are siding charges taken into account in station
books & returns? List the checks on the same carried out by TIA &
Accounts office.
10.
(a) How are
the transaction between Railways & Defense Ministry settled for the
warrant, concession orders, special trains availed by them?
(b) How are realisation of charges for emergent police passes made?
Detail the method of accountal of emergent police passes.
11.
List the
normally observed frauds & irregularities in Parcel Office. What are the
various checks carried out by a TIA in a Parcel office.
***
DTY (Traffic Accounts)
(Without Books)
2016
Time Allowed: 03 HRS Maximum
Marks: 100
Note: Answer Five questions only. Candidates for Section Officer
(Accounts) should attempt Two questions from Section A and any Three questions
from Section B. Candidates for TIA should attempt Two questions from Section A
and any Three questions from Section C.
Section A
(For both Section Officer (Accounts) & TIA Group).
1. Write Short notes on any Four:
i.
IRFC
ii.
CRIS
iii.
Suvidha Trains
iv.
RLDA
v.
RO-RO service.
2.
Discuss in
detail the need for a Tariff Regulatory Authority for Indian Railways. As a
finance representative on the Tariff Regulatory Authority Suggest measures to
strengthen the health of Indian Railways.
3.
Mention four
statistical indices which are considered most important indices to judge the
health of Indian Railways. Give detailed reasons for your answer.
Section B
(For section officer (Accounts) Group only)
4.
Write short
notes on any four:
a)
Traffic
suspense
b)
Last mile
connectivity
c)
Cash in
transit
d)
N.I. Ticket
e)
IRCTC
5.
(a) Mention
the types of frauds & irregularities that normally happen in Goods shed.
(b) What checks you would exercise in a Goods shed
during Inspection.
6.
What is
operating ratio. Discuss in detail its importance in analysing the performance
of a Zonal Railways also mention its short coming in analysing the performance.
7.
(a) Describe
salient features of the existing schemes for attracting goods traffic to
Railways.
(b) Analyse whether these schemes have been
successful.
Section-C
(For TIA Group only)
8. Difference between any four:
a.
BPT & EFT
b.
Statistical
Statement 7A & 7B
c.
Railway
warrant & Soldier’s ticket
d.
Station
balance sheet & Account office balance sheet
e.
Remittance
transaction & transfer transaction.
9.
(a) What is
traffic suspense? What managerial purposes it serves.
(b) Suggest measures to exercise strict control on the
balance under traffic suspense.
10.
What is meant
by non fare revenue? Why is the emphasis on it is current times? What are the
various potential sources of Non fare revenue?
11.
Detail the
types of frauds which cannot be detected by internal checks of station returns
in Traffic accounts office. Explain the role of TIA in this regard.
***
