AMTRAC

https://www.airvuz.com/video/Chasing-Amtrak-for-3-miles?id=59227af67158af39b2f0f86a

online lectures on Railway Finance and Accounts

Dear Friends
I have been rendering online lectures on Railway Finances and Accounts in the Face Book. Those who want can listen to these and give suggestions for improvement. Thanks


my face book ID:  D X Gnanaraj Jacobson 

LDCE QUESTION PAPERS I & II OF SOUTHERN RAILWAYS 2017

QUESTION PAPER AFA - 70 % SOUTHERN RAILWAY

GENERAL KNOWLEDGE 2016

DEAR FRIENDS I HEAR THAT MANY OF THE ASPIRANTS TO LDCE TEND TO FAIL BECAUSE OF GK AND GENERAL ENGLISH.
PLEASE FOLLOW THE FOLLOWING BLOG FOR GK.
http://www.gktoday.in/

PLEASE FOLLOW THE FOLLOWING BLOG FOR GENERAL ENGLISH
https://gradeup.co/preparation-tips-for-general-english-i-62bf2372-0e0c-11e6-a079-9a729d9c5d69

Link among Stores, Workshop and Divisional Revenue Budget

INTEGRATION OF WORKSHOP ACCOUNTS WITH STORES ACCOUNTS:
INTEGRATION AT THREE LEVELS
1. WORKSHOP ACCOUNTS & STORES ACCOUNTS
2. WORKSHOP ACCOUNTS & GENERAL BUDGET
3. STORES ACCOUNTS & GENERAL BUDGET
WORKSHOP ACCOUNTS & STORES ACCOUNTS:
The WMS top sheet shows the debits and credits thus
Debit side credit side
• LABOUR DRF, DF
• STORES CAPITAL
• DP REVENUE
• MISC HOME RLY SHEDS
• FOREIGN RLY

Stores budget credit side

Issues to workshop (WMS)

The debit in the WMS budget to tally with the credit in the stores budget
Credits from WMS to Stores budet debit
Debit side credit side
• LABOUR DRF, DF
• STORES CAPITAL
• DP REVENUE
• MISC HOME RLY SHEDS
• FOREIGN RLY
Manufactured stores
Stores budget
Debit side

Manufactured stores

The debits in the stores budget to tally with the credits in the WMS budget
Returned stores
Debit side credit side
• LABOUR DRF, DF
• STORES CAPITAL
• DP REVENUE
• MISC HOME RLY SHEDS
• FOREIGN RLY
Manufactured stores
Returned stores
Stores budget
Debit side

Returned stores
The debits in the stores budget to tally with the credits in the WMS budget
WORKSHOP ACCOUNTS & GENERAL ACCOUNTS:
Debit side credit side
• LABOUR DRF, DF
• STORES CAPITAL
• DP REVENUE
• MISC HOME RLY SHEDS
• FOREIGN RLY
Manufactured stores
Returned stores
DIVISIONAL budget
Debit side
Repairs activities

The Repairs activities debits in the divisional budget to tally with the division wise work done statement in the WMS(WGR)
The bills are raised as divisional bills from W/PER to respective divisions for acceptance. On acceptance, WMS will be credited. In the transactions pertaining to divisions, the credit is afforded to WMS as soon as the work is completed, the these works are carried out in the workshop only after the acceptance by the divisions
The divisions will seek funds under demand no 5 ( repairs and maintenance of locomotives) and demand no 6 (repairs and maintenance of carriage & wagons)

STORES ACCOUNTS & GENERAL ACCOUNTS:
GENERAL BUDGET:
DEBIT SIDE CREDIT SIDE
Issues
To Workshops – WMS
To works – Demand No 16
To Revenue other than fuel
To Revenue Fuel

STORES BUDGET
Debit side credit side
Receipts issues
WMS BUDGET
stores

LDCE NOV 2016 SOUTH CENTRAL RAILWAY