SOME IMPORTANT QUESTIONS FOR APP IREM 3A

BOOKS
1. Distinguish between appropriation accounts and approximate accounts
2. Plan heads and revenue heads
3. Revenue and Capital PUs
4. Various funds in railways DRF, DF OLW-R, Capital and Capital fund
5. Differentiate DATC/DATD and TWFA
6. Remittance transactions and transfer transactions
7. RBI and PSB suspense
8. Features of Focal Point
9. Reconciliation of Cheques and bills
10. Deposits
11. Suspense heads for revenue, capital, traffic, workshop, stores and gen accounts
12. Annexure to appropriation accounts – what is annexure J
13. Internal audit and audit checking
14. Apportionment of earnings
15. Demands for grants 03-13, 1-2, 14-16
16. Allocation structure – capital and revenue
17. Parliamentary control
18. Structure of Govt accounts
19. Link heads between finance and commercial accounts
20. Half yearly arrear report
21. Debt head report
22. Debit/credit scroll
23. Appropriation accounts and Annexure to
24. Focal point
25. Link cell
26.
BUDGET
1. Distinguish between gross budget and net budget
2. Performance budget and the performance units
3. Integrated budget, deficit budget
4. ZBB
5. Capital budgeting in railways – RSP,FWP and M&P
6. Financial reviews
7. August review
8. FM/Final Modification
9. Budget grant
10. Proportionate budget grant
11. SL/ISL
12. Controllable PUs
13. Budget order
14. Cash estimates/requirement/cash authorization/
15. Cash budgeting
16. COPPY
17. RE/BE
18. Revised estimates/revised grant
19. Operating ratio
20. Voted and charged expenditure
21. PEI