Differences between PU 35 & PU 64

                             (2016 Books & Budget- Without Books -5 marks)

Differences between

Primary Unit 35	Primary Unit 64
1. Used for intra-railway adjustments.	1. Used for inter-railway adjustments.
2.  For adjustments between two divisions/units in a Zonal Railway or between WMS and Revenue heads within a Accounting unit.	2. For adjustments between two Zonal Railways.
3. Reflect the debits from Home Railway workshops for cost of material relating to Home Railways Rolling stock	3. Reflect the debits from Foreign Railway workshops for cost of material relating to Home Railways Rolling stock
4. Used for clearing of Home Railway WMS by charging to Revenue Heads.	4. Used for clearing of Foreign Railway WMS by charging to Revenue Heads.

Differences between Operating Ratio and PEI

                             (2016 Books & Budget- Without Books -5 marks)

Differences between

Operating Ratio - OR	Performance Efficiency Index-PEI
1. D.No. 3 to 13 considered	1. D.No. 3 to 12 only considered.
2. Considered Apportioned Earnings	2. Considered  Originating Earnings.
3. Appropriation to DRF & Pension Fund are considered.	3. Appropriation to DRF & Pension Fund are not considered.
4. Calculated for Zonal Railways	4. Calculated for Divisions
5. Formulae = GWE-Gross Working Expenses /Gross Earnings x100. GWE = OWE + Appropriation to DRF & Pension Fund OWE= 03 to 13 Demands.	5. Formulae= Demands 03 to 12/ Originating Earnings x 100

Differences between Dividend and Interest

                             (2016 Books & Budget- Without Books -5 marks)

                                                                                                Differences between

Dividend	Interest
1. It is the return paid by the organisation to its owners/shareholders for the capital invested by them	1. It is the charge paid to the Lender at specified rate and intervals , for the use of money.
2.  Appropriation of Profit.  That means it is distributed to the shareholders/owners only, if profit is available.	2. Charge against Profit.  That means irrespective of profit available or not, it is an expense.
3. Paid to Shareholders/Owners	3. Paid to the Lenders/Creditors/Debenture Holders
4. It is not fixed.  It is depends on the available of profit after charging all legitimate expenses and at the discretion of Management.	4. It is fixed and paid at regular intervals as agreed mutually by the Lender & Borrower.
5. Not eligible for tax deduction	5.Eligible for tax deduction.
6. It is not a expense to the Organization	6. It is an expense to the Organization
7.There is no liability on the Organization, If payment of Dividend is not made.	7. If payment of interest is not made, the Organization will face legal consequences.

Differences between Budgetary Resources & Extra Budgetary Resources(EBR)

Differences between Budgetary Resources & Extra Budgetary Resources(EBR)

                          

   (2016 Books & Budget- Without Books -5 marks)

Differences between

Budgetary Resources	Extra Budgetary Resources (EBR)
1. Resources which are announced /disclosed  in the Annual Budget submitted by the Govt to the Parliament every year.	1.  Resources which are outside the scope of the Annual Budget
2. Examples : Capital, Depreciation Reserve Fund, Development Fund, Railway Safety Fund	2. Examples: Investments through Public Private Partnership (PPP), Market borrowings like IRFC, Own Your Wagon (OYW), EBR(IF), EBR(PPP), EBR (Deposit), etc
3. Internal Resources	3. External Resources
4. These are existed since the beginning  of the Railways	4. These are came into prominence for the last few decades only

Appendix3 Exam - With Books - Books to be allowed

Allowed books of reference for WITH BOOKS examination of Appendix3  

Link for official reference

CLICK HERE

There will be two papers in each of the optional subjects: one will be answered with the aid of books and the other without books.  The former will be of a severely practical character.   

The candidates will be permitted to bring with them the following books of reference: 

(i) Fundamental and Supplementary Rules. 

NOTE. The P & T Compilation or any other compilation of a similar nature of the Fundamental and Supplementary Rules may be allowed. 

(ii) Manual of Audit Instructions issued by the Comptroller and Auditor-General. 

(iii) Schedules of powers of various railway authorities. 

(iv) Indian Railway Codes. 

(v) Regulations issued by the Indian Railway Conference Association. 

(vi) Manuals of Procedure of Railway Accounts Offices. 

(vii) Coaching and Goods Tariffs, if specially authorized by a note on any question paper. 

(viii) Stores Manual and Stores Depot Hand-Book, if specially authorized by a note on any question paper. 

(ix) Capital and Revenue Accounts, 

(x) Appropriation Accounts. 

(xi) Manual of Statistical Instructions issued by the Railway Board and any other Statistical Manual issued by the Railway Administrations. 

(xii) Railway Board's orders issued by the Ministry of Railways in connection with the Central Pay Commission Rules. 

(xiii) Workmen's Compensation Act without commentary. 

(xiv) Railway Board's letter containing the revised pension rules. 

(xv) Indian Railway Establishment Manual. 

(xvi) Railway Board's letters Railway Services (Authorized Pay Rules). 

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Question paper Codes OF 2016 APPENDIX3 EXAMINATION

Question paper Codes OF 2016 APPENDIX3 EXAMINATION

Ø  You will be perplexed/confused to see the Code on Question paper instead of Subject name. 

Ø  Here is the small attempt to decipher/decode the Codes appear in the Question paper to find the Subject.

Ø  The codes are changed from year to year.  So this arrangement  is applicable to 2016 year Appendix3 examination only.  

Appendix 3 Exam Codes -2016 year

Subject		Code First letter (Alphabetical)	Code Second letter (First letter of Subject)	Code Third letter X-With Books Y-With out Books	Full Code
Advanced Commercial Book Keeping	Without Books	A	B	Y	ABY
General Rules & Procedures	Without Books	B	G	Y	BGY
Books & Budget	With Books	C	B	X	CBX
Books & Budget	Without Books	C	B	Y	CBY
Traffic Accounts	With Books	D	T	X	DTX
Traffic Accounts	Without Books	D	T	Y	DTY
COS procedures	With Books	E	C	X	ECX
COS procedures	Without Books	E	C	Y	ECY
Est & PF Accounts	With Books	F	E	X	FEX
Est & PF Accounts	Without Books	F	E	Y	FEY
Stores Accounts	With Books	G	S	X	GSX
Stores Accounts	Without Books	G	S	Y	GSY
Traffic stat & Traffic Books	With Books	H	T	X	HTX
Traffic stat & Traffic Books	Without Books	H	T	Y	HTY
Station Accounts	With Books	I	S	X	ISX
Station Accounts	Without Books	I	S	Y	ISY
Workshop Accounts	With Books	J	W	X	JWX
Workshop Accounts	Without Books	J	W	Y	JWY
General Expenditure	With Books	K	G	X	KGX
General Expenditure	Without Books	K	G	Y	KGY

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