Railway Accounts Department Examinations

Saturday, September 30, 2023

OR - Operating Ratio Table



 OR Table - Ready reckoner for calculation of Operating Ratio


SN

Particulars

formulae

Amount


SN

Particulars

formulae

Amount


1.

Coaching Revenue (less refunds)



1.

OWE - Ordinary Working Expenses




2.

Goods Revenue (less refunds)



2.

Appropriation to DRF




3

Sundry Other Revenue (less refunds)



3

Appropriation to Pension Fund




4

Gross Revenue 

(GR)

(1+2+3)


4

Gross Working Expenses

(GWE)

(1+2+3)


O.R = GWE/GR x 100 = 

Net Revenue = GR - GWE

5

Suspense

(Traffic & DR)



5

Suspense (DP & MAR)




6

Gross Receipts

(4+5))


6

Gross Expenditure

(4+5))



7

Miscellaneous Receipts



7

Miscellaneous Expenditure




8

Total Revenue Receipts

(6+7))


8

Total Revenue Expenditure

(6+7)


Net Receipts/Surplus

 = TRR – TRE  

Serial Number 1 to 4 - Commercial Accounts

Serial Number 5 is Link Head 

Serial Number 6 to 8 - Government Accounts





OR Table - Ready reckoner for calculation of Operating Ratio


SN

Particulars

formulae

Amount


SN

Particulars

formulae

Amount


1.

Coaching Revenue (less refunds)


30


1.

OWE - Ordinary Working Expenses


65


2.

Goods Revenue (less refunds)


60

2.

Appropriation to DRF


15


3

Sundry Other Revenue (less refunds)


10

3

Appropriation to Pension Fund


10


4

Gross Revenue 

(GR)

(1+2+3)

100

4

Gross Working Expenses

(GWE)

(1+2+3)

90

O.R = GWE/GE x 100 = 90/100 x 100 =90%

Net Revenue  = GR - GWE 

 Net Revenue

100 - 90 = 10

5

Suspense

(Traffic & DR)


  • 5

5

Suspense (DP & MAR)


+5


6

Gross Receipts

(4+5))

95

6

Gross Expenditure

(4+5))

95


7

Miscellaneous Receipts


25

7

Miscellaneous Expenditure


15


8

Total Revenue Receipts

(6+7))

120

8

Total Revenue Expenditure

(6+7)

110

Net Receipts/Surplus

 = TRR – TRE = 10

Serial Number 1 to 4 - Commercial Accounts

Serial Number 5 is Link Head 

Serial Number 6 to 8 - Government Accounts


Friday, September 29, 2023

Increments - Establishment Matters

  

  Increments 

By Shri JCN Rao, Dy CPO (Retd)

  • Meaning: An increase in Basic pay. 

  • Specified in the vertical cells of the applicable Level in the Pay Matrix 

  • Frequency:  Once in a year.  Either on 1st January or 1st July. 

  • Depends upon: 

  1. Date of appointment

  2. Promotion

  3. Financial upgradation under the MACP scheme. 

  • The below table explains the Increment date either 1st January or 1st July.  


The Date of Appointment/Promotion/MACP

Increment effected on


Between 2nd January to 1st July 

(Both Days inclusive)

1st January


Between 2nd July to 1st January

(Both days inclusive

1st July


  • In case an employee is promoted or granted financial upgradation including upgradation under the MACP scheme on 1st January and pay in a higher Level is fixed from 1st January, the first increment in a higher Level will accrue on 1st July provided the employee has put in six months qualifying service. The next increment will accrue on completion of one year of qualifying service.

  • In case an employee is promoted or granted financial upgradation including upgradation under the MACP scheme on 1st July and pay at in higher Level is fixed from 1st July, the first increment in higher Level will accrue on 1st January provided the employee has put in six months qualifying service.  The next increment will accrue on completion of one year of qualifying service.

  • In case an employee is promoted or granted financial upgradation including upgradation under the MACP scheme and opts for fixation of pay from the Date of the Next Increment (DNI) in lower grade, the six-month period for grant of increment in higher Level will be counted from the date of such fixation of pay.

  • The Qualifying service for the grant of increment includes the following: 

  1. All periods of duty

  2. All kinds of leave other than EOL 

  3. However EOL granted on Medical certificate, employee could not attend to his duties due to civil commotion and for prosecuting higher Technical and Scientific studies. 

  4. Deputation out of India 

  5. Foreign service 

  6. Joining Time 

  7. Period of training before the appointment on a stipend or otherwise. 

  8. Service in another post, other than a post carrying less pay

—end—


Thursday, September 28, 2023

Statistics in Railways - An Introduction

  

Statistics in Railways - An Introduction 


Sources:  


  1. Manual of Statistical Instruction Volume 1

  2. Statistics Manual 1 - Introduction 


Origin of the word Statistics:  German “Statistik” means Description of a State or a Country


Definition: The discipline that concerns the collection, organization, analysis, interpretation and presentation of Data. 


Characteristics:  

  1. Numerically expressed 

  2. Aggregate of facts 

  3. Systematically collecting the Data 

  4. Should be comparable to each other. 

  5. Data are collected for a planned purpose. 

  

Statistics in Indian Railways: 


  • Statistics Organization Incharge - Director Statistics & Economics, who works under the control of Member Finance in Railway Board.  

  • Statistical Officer is incharge at Zonal Railways, who works under the control of PFA  



History of Indian Railways: 

  • Official Use - Printed triennially (every 3 years). 

  • Sale to the Public - Published Sexennially (every 6 years)

  • From 1969 onwards - Published decennially (every 10 years) 


Factors - Railway Statistics: The Railway Statistics are based on the followin factors: 

  1. Quantity - Expressed in number of tonnes and passengers transported and earnings derived. 

  2. Distance - Expressed in Kilometres 

  3. Duration - In Hours and Days 

  4. Service - In Trains, Vehicles, Wagons & Engines 


  • The above Primary Units are linked together to express in Composite items called Fundamental Units.  That is Fundamental Unit = Linking of Primary Units. Examples are: 

  1. Tonne Kilometres ( Fundamental Unit) - Tonnes & Kilometres ( Primary Units) 

  2. Passenger Kilometres (Fundamental Unit)  - Passengers & Kilometres (Primary Units  


  • Derivating Units: Relationship that exists between two sets of Primary Units or Fundamental Units are called as Derivative Units. Examples are: 

Derivative Unit = Primary/Fundamental Unit + Primary/Fundamental Unit

Derivative Units

Primary / Fundamental Units

Primary/Fundamental Units

Earnings Per Passenger 

Passenger Earnings (Primary)

Passengers carried (Primary) 

Earnings per Passenger per Kilometre 

Passenger Kilometres (Fundamental)

Passenger Earnings (Primary) 

Average distance travelled by Passenger or Lead

PKM-Passenger KiloMetres (Fundamental) 

Number of Passengers (Primary) 


Average load in Wagons per Train

Wagon KiloMetres (Fundamental) 

Goods Train Kilometres (Fundamental) 





Principal Heads - Statistics in Indian Railways are grouped as under: 


SN

Principal Heads / Groups

Consists of : 

1

Economic & Financial Statistics

Tri-monthly approximate figures of earnings (every 10 days), Traffic handled in the shape of passengers booked, monthly statistics of tonnage lifted and wagons loaded and of revenue and expenditure

2

Transportation Statistics

No of trains run, Train KMs, Shunting KMs, Wagon/Vehicle KMs, Engine KMs etc

3

Commercial Statistics

No of Passengeers /Tonnes carried, PKM, NTKM, Average Lead, Average fare/Rate, Claims etc

4

Rolling Stock & Workshop Repair Statistics

Repair & Maintenance of Rolling Stock, Engine failures, Hot Boxes, Outturn etc 

5

Administrative Statistics

No of Staff, Sick days, Accidents, Pay Scales and Physical Statistics like Route KMs, No of Railway Stations, Gradients, curvature of the P.Way. 


******



Wednesday, September 27, 2023

Refund of Fares - MSOP Part E (Commercial)

 


Refund of Fares  - MSOP Part E (Commercial) 


Source:  click for ACS 1 of MSOP 2018 


 ( in Rs.)


Refund

GM, AGM &

 CCM(SAG)

Dy CCM

SCM

ACM

Item - 10 (A) - Fares (Tariff Rules)

Full Powers

10,000

5,000

3,000

Item - 5(A)  Fares (Other than Tariff Rules)

Full Powers

10,000

2,000

750


Remarks: 


  1. The above monetary powers are “per passenger”  ( Not on entire ticket value) 

  2. Above Rs.2,000 - Finance concurrence is required 

  3. IRCA Coaching Tariff - Part I (Vol I) w.e.f January, 2007 applicable 

  4. GM/AGM/CCM(SAG) - Full Powers -Refund of Fares (Tariff and Other than Tariff) 

  5. Dy.CCM - Rs. 10,000 - Refund of Fares (As per Tariff and Other than Tariff)



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