Designed to help the candidates appearing the Appendix 3, LDCE, 70% etc of Railway Accounts
Tuesday, February 1, 2022
Train 18 - Vande Bharat
Monday, January 31, 2022
Cash in Transit
Cash in Transit (CinT)
Station cash received in Cash Office after one or two days of the following month
and after the closing of the General Books is called Cash in Transit.
Stations take credit in their Balance Sheets in the month in which Cash is realized,
but the same is not accounted for in the General Books due to delayed receipt in Cash Office.
Example: Station Cash (accounted on 31st December 2021 in Station Balance Sheet)
received in the Cash Office on 3rd January 2022 after closing of the General Books of December 2021.
The following are the initiatives to minimize or Nil in Cash in Transit:
Single Deposit Pooling Account “ Rail Shakti Account” - Operated by SBI at Focal Point Branch (FPB)
to facilitate the remittance of Railway Earnings by Stations to nearby SBI branches without opening a Railway Deposit Account.
The said SBI branches will credit the amount instantly to FPB on a daily basis.
FPB will provide a Daily scroll incorporating all such details to PFA Office.
DSB - Door Step Banking was introduced in almost all the Zonal Railways.
****
SFC - Specific Fuel Consumption and SEC - Specific Energy Consumption
SFC - Specific Fuel Consumption
Indicator of Fuel economy
Measured in terms of Tonne KMs
Definition: Amount of fuel consumed per unit of work done.
Measured both for the Engine and the Total formation of the Train.
Lower the SFC, the Better the Fuel Economy.
Engine:
The unit of SFC for Engine is Grams/bhp hour. Grams represent Quantity of Fuel, whereas bhp hour (brake horsepower) represents work done. .
At present, the SFC of ALCO Engine is 155 Grams and of GM Engine 150 Grams (Approx.)
ALCO stands for American Locomotive Company
GM stands for General Motors
For the locomotive, the SFC of the engine can be calculated by measuring time to calculate the Horse Power output in terms of BHP.Hr for a specific amount of fuel consumption while the engine is put on load during load box test.
This is more accurate in order to calculate engine efficiency, because output of the engine is measured at the crankshaft, neglecting all other losses of the locomotive.
There is a second method of calculating SFC, in which the amount of work done is measured in terms of Tonne Km. This is more practical because here the total losses incurred in the locomotive/ formation of train are taken into consideration for calculating the SFC.
The unit used is in liters/ 1000 GTKM. (GTKM means KM earned with the gross tonnage hauled including the weight of the locomotive).
As train resistance, air resistance and other parasitic loads of locomotive/ train varies at different speed ranges, so SFC of the locomotive is calculated with respect to its service.
Train:
Calculated per 1000 GTKMs
SFC = HSD oil in Liters / 1000 GTKMs
HSD Liters represent Quantity of Fuel, whereas 1000 GTKM represent work done.
HSD stands for High-Speed Diesel
GTKMs -Gross Tonne KMs - KMs earned with the Gross Tonnage hauled (incl: of Weight of Locomotive & Rolling Stock )
NTKMs - KMs earned with the Net tonnage hauled (excl: Weight of Locomotive & Rolling Stock)
Indian Railways -SFC (Approx)
Goods | 2.50 Liters per 1000 GTKMs |
Passenger | 4 Liters per 1000 GTKMs |
SCR - 2017-18- SFC
Goods | 1.52 Liters per 1000 GTKMs |
Passenger | 2.81 Liters per 1000 GTKMs |
SFC for Shunting services - not calculated
SEC - Specific Energy Consumption
For Traction - SEC - Specific Energy Consumption = Used KWH / 1000 GTKMs
Amount of Electricity (in KWH - Kilowatt hours) consumed per unit work (1000 GTKMs done
Engine: The amount of electricity (in KWH - Kilowatt-Hour) consumed per unit work done.
Over the last few years, Railways have been able to improve upon Specific Energy Consumption (SEC) by about 19% through various energy conservation initiatives.
For electric locomotives, there are mainly 3 modes of service for which GTKM earning is recorded to calculate SFC.
The figures of SECs (Approx), accordingly are:
SEC-EMU = 40 KWH./ 1000 GTKM
SEC-Pass = 20 KWH./ 1000 GTKM
SEC-Goods = 8 KWH/ 1000 GTKM
The figures represented by electrical department is entirely rhetoric. Because for EMUs for recording energy consumption the energy meter is not available with the locomotive and the figures are purely based on assumption.
For passenger and goods service locomotives, although an energy meter is available figures are manipulated.
For locomotives in shunting service GTKM earning can’t be recorded, hence it is not calculated.
Both SFC and SEC units are used in the Fuel budgeting of Diesel and Traction.
Factors that affect SFC
Engineless loaded
Weak Engine
Other factors P.Way, Signaling, Operating facilities
Vehicle Design
Driving techniques
Steps were taken to bring fuel efficiency
Arresting any leakages.
Application of Fuel Kit
High performance & high capacity turbo supercharger
Improved Air Cooler
Improved Piston and Piston ring
Use of Multigrade oil
Minimum inventory in RCDs - From 15 days to 5 days
Use of B-5 blended HSD - 5 % Bio Diesel
Fuel pattern - Cheaper RCDs are fuelling more to Diesel Locomotives to avoid fuelling at costlier RCDs
Withdrawn overaged WDMs Locomotives from mainline services
DPC - Driving Power Car of DEMU train - Conversion to dual-fuel i.e., Diesel + CNG
Auxiliary Power Unit - introduced in Diesel Locomotives - for automatic shutting down of Diesel Locomotives while standing idle.
CReDI - Common Rail electronic Direct Injection - Developed & Fitted in Diesel Locomotives
Developing alternative fuel systems like Traction, Solar Power to reduce the consumption of Diesel.
IROAF - Indian Railways Organization of Alternate Fuels, Chennai - Developing the alternative fuel.
The performance of Loco Pilots is being monitored regularly.
Monitoring of idling of Locomotives has been started through REMMLOT - Remote Monitoring and Management of Locomotive and Trains fitted in Locomotives.
All overaged Broad Guage Diesel Mixed Traffic Engines (WDM2) locomotives have been withdrawn from mainline service.
Retro-fitment of Microprocessor control system in diesel Locomotives have been executed to achieve fuel efficiency.
Miller cycle-based turbochargers and Variable Turbine Geometry (VTG) Turbochargers have been developed for ALCo locomotives to achieve fuel efficiency.
Solar Energy
Indian railways have planned for 1000 MW of solar power plants by 2020-21 with 500 MW at railway rooftops for non-traction use and 500 MW land-based for mostly in traction use.
The solar power from land-based plants shall be mostly used in train operations.
IROAF is implementing the provision of Solar Panels on the rooftop of coaches and Brake Vans of freight trains for taking up part of hotel load (electric lighting and fans load).
In Goods train, Solar Panels on a trial basis have been fitted on the rooftop of 50 Nos. Guard Brake Vans.
In passenger Trains, Solar panels on a trial basis have been fitted on the rooftop of 06 Nos. Trailer Coaches of Diesel Electric Multiple Units (DEMU).
****
Thursday, January 6, 2022
Tuesday, January 4, 2022
Thursday, December 23, 2021
Advanced Commercial Book Keeping
Book suggested by Expert for Advanced Commercial Bookkeeping for Appendix3 Exam
Final decision is depends on the discretion of the Candidates. It is only suggestion.
Wednesday, December 15, 2021
Appendix3 Exam - New pattern - RBA 71 dated 15.12.2021
Click below for
Appendix3 Exam - New pattern - Railway Board RBA 71 dated 15.12.2021
Salient features of New pattern of Appendix3 Exam
vide RBA 71 dated 15.12.2021
- Introduction
of Objective type questions / MCQs
- Merger of 3 cadres i.e., Sr.SO(A), Sr.TIA &Sr. ISA with
prospective date. The Objective is to acquire
knowledge and experience of the Accounts Dept as a whole.
- Conducted by Railway
Board
- All papers - Without
Books
- Examination will be on
bilingual (at the option of the Candidate)
- Objective type &
Descriptive type - Both conducted through online i.e., CBT - Computer
Based Test
- 3 Objective Question Papers -
Each 100 marks - Time - 2 hours for each Paper. Negative marks 0.25 for each wrong answer.
Candidates |
Passing Marks |
|
Individual Paper |
Aggregate of 3 Papers |
|
General |
40 Marks |
45 % |
SC/ST |
30 Marks |
35 % |
- One Subjective/Descriptive
Question paper - 300 marks - Time - 3 Hours - Valuation of
Subjective paper. Passing marks - 40 % for General Candidates and 30
% for SC/ST Candidates. Subjective paper will
be corrected subject to qualifying the minimum marks in Objective type
tests.
- Combined marks of
Objective & Descriptive - Determine the position of the
candidates in the Merit list.
- Unlimited
attempts
- Exemption marks - 60 %. The Exemption will be
applicable for 5 years.
- Syllabus as
detailed below is indicative only. That means suggestive only. Detailed
syllabus will be spelt out in Notification of the examination.
- Syllabus
of 3 Objective type papers:
1. GRP, Establishment, PF, NPS, Pension, Labour Laws and Associated Finance,
Expenditure, Budget & Bookkeeping
2.
Stores, COS Procedures,
Workshops, Workshop Costing & associated finance, Expenditure, Budget &
Bookkeeping
3.
Traffic Accounts,
Traffic Statistics / Costing, Station Accounts and associated finance,
Accounting & Bookkeeping
- Syllabus of 1 Descriptive
paper:
A.
General Essay, Letter
writing & Precis - English medium and Hindi Medium
B. Rajbhasha (Question on Official Language Policy) - English or
Hindi
C. Practical aspect of Finance & Accounts, Approaching Finance,
Comprehend/understand the issue and conclusions arrived thereby
D. Advanced Bookkeeping - Numerical Questions - Calculator
allowed.
- Negative
marking - 0.25 marks for each wrong answer in Objective type tests. Different
possibilities are as follows. (for an idea to the Candidates)
Probability |
Total Questions (Guessed randomly, if
not sure of correct answer) |
Correct |
Wrong |
Marks secured |
Probability Percentage |
First probability |
5 |
5 |
Nil |
5 |
16 % |
Second probability |
5 |
4 |
1 |
3.75 |
16 % |
Third probability |
5 |
3 |
2 |
2.5 |
17 % |
Fourth probability |
5 |
2 |
3 |
1.25 |
17 % |
Fifth probability |
5 |
1 |
4 |
Nil |
17 % |
Sixth probability |
5 |
Nil |
5 |
Minus 1.25 |
17 % |
- 83 % Positive or Nil effect
- 17 % - Negative
- It is better for the Candidates to go to
a random guessing subject to be confident of Correct answers for at least
55 objective questions out of 100 questions.
- Overall,
the above Railway Board letter is indicative only. Detailed policy
guidelines / instructions on implementation of new pattern of Appendix III
IREM examination and merger supervisory cadre of Accounts Dept will
follow.