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
Wednesday, April 14, 2010
SOME IMPORTANT QUESTIONS FOR APP IREM 3A
TRAFFIC ACCOUNTS
1. Traffic book and its parts
2. Cash in transit/stores in transit
3. Elements of passenger classification
4. Objects of traffic accounts office
5. Role of TIAs in preventing leakage of revenue
6. Accounts office balance sheet
7. Traffic suspense
8. Dynamic pricing policy
9. FOIS
10. COIS
11. UTS -
12. Sundry earnings
13. Journey of traffic earnings from station to cash office and accounts at RBI/Nagpur
14. Apportionment of traffic earnings
15. Terminal charges
16. Pilgrim tax
17. Non issued ticket NI statement
18. Traffic classification
19. Wagon turn round
20. Withdrawal from station earnings
21. Various types of frauds
22. Maintenance of ROB/RUB
23. Way lease charges
1. Traffic book and its parts
2. Cash in transit/stores in transit
3. Elements of passenger classification
4. Objects of traffic accounts office
5. Role of TIAs in preventing leakage of revenue
6. Accounts office balance sheet
7. Traffic suspense
8. Dynamic pricing policy
9. FOIS
10. COIS
11. UTS -
12. Sundry earnings
13. Journey of traffic earnings from station to cash office and accounts at RBI/Nagpur
14. Apportionment of traffic earnings
15. Terminal charges
16. Pilgrim tax
17. Non issued ticket NI statement
18. Traffic classification
19. Wagon turn round
20. Withdrawal from station earnings
21. Various types of frauds
22. Maintenance of ROB/RUB
23. Way lease charges
Tuesday, November 17, 2009
WMS BUDGET PARA W 1624
WMS BUDGET PARA W 1624
DEBITS
Balance at the debit of manufacture at the
Commencement of the year
Debits during the year
1 locomotive workshop
1 payment of shop labour
2.material & stores ( from stores suspense)
3. misc charges
4. material by direct purchase
2. deduct for issues from manufacture suspense
towards within the demand
Issues to stores suspense
Issues to works
Total debits during the year
Grand total
CREDITS
I To Works – Capital
II TO Works - DRF
III To Works – DF
IV To Works – OLW(R)
Total I - IV
To capital stores suspense manufacture
For stock
I stock manufacture
II material returned
Total stores suspense to Revenue
i repair of stock
ii repair of machinery & plant
iii misc manufacture for revenue
total revenue
iv work done for foreign railways &
Govt depts., and other public bodies
Total credits
Viii deduct for issues within the demand
Total credits during the year
Anticipated balance at the close of the Year
Grand totalNet debit or credit during the year
DEBITS
Balance at the debit of manufacture at the
Commencement of the year
Debits during the year
1 locomotive workshop
1 payment of shop labour
2.material & stores ( from stores suspense)
3. misc charges
4. material by direct purchase
2. deduct for issues from manufacture suspense
towards within the demand
Issues to stores suspense
Issues to works
Total debits during the year
Grand total
CREDITS
I To Works – Capital
II TO Works - DRF
III To Works – DF
IV To Works – OLW(R)
Total I - IV
To capital stores suspense manufacture
For stock
I stock manufacture
II material returned
Total stores suspense to Revenue
i repair of stock
ii repair of machinery & plant
iii misc manufacture for revenue
total revenue
iv work done for foreign railways &
Govt depts., and other public bodies
Total credits
Viii deduct for issues within the demand
Total credits during the year
Anticipated balance at the close of the Year
Grand totalNet debit or credit during the year
MATERIAL BUDGETING
MATERIAL BUDGETING
PARA S 3101 STORES CODE
DEBITS
A. Stores In Stock (Other Than Those In Grain Shop
B. Outstanding Stores Suspense Balance
C Outstanding In Stock Adjustment Account
D COAL
E COKE
F FUEL OIL
TOTAL
RECEIPTS DURING THE YEAR
I Purchase
1. Stores For Works
2. Stores For General Purpose Excluding Coal.
Coke. Fuel Oil
3. Grain Shop Supplies
4. Coal
5. Coke
6. Fuel Oil
TOTAL
II Receipts From Manufacture In To Stores
III MATERIALS RETURNED FROM WORKS
i WORK SHOP MATERIAL
ii OTHER MATERIAL
IV DEDUCT FOR ISSUES FROM STORES
SUSPENSE TO SERVICES/WORKS
WITHIN THE DEMAND VIDE ITEMS
I , IV & V PER CONTRA
i MANUFACTURE OPERATION
ii WORKS
iii MISC ADVANCE CAPITAL
TOTAL DEBITS
GRAND TOTAL
CREDIT
ISSUES: I To Works – Capital & DRF
II To Works – DF
III To Works – OLW(R)
IV To Capital – Manufacture Suspense
i Locomotive Workshops
ii Carriage & Wagon Shops
iii Engineering Workshops
iv Electrical Workshops
v Signal Workshops
vi Printing Press
V TO MISC ADVANCE CAPITAL
VI TO REVENUE
VII SALES & TRANSFERS
VIII SALES BY GRAIN SHOPS
IX LOSS IN GRAIN SHOPS
X TO ISSUES OF FUEL OIL FOR
LOCOMOTIVES
XI TO ISSUES OF COAL,COKE &
FUEL OIL FOR OTHER PURPOSES
TOTAL
DEDUCT ISSUES WITHIN THE DEMAND
( VIDE ITEM VI ) FOR CONTRA
TOTAL CREDITS DURING THE YEAR
ANTICIPATED BALANCE AT THE CLOSE OF THE
YEAR:
A. STORES IN STOCK(OTHER THAN IN GRAIN SHOPS
B. OUTSTANDING STORES SUSPENSE BALANCE
C. OUTSTANDING IN STOCK ADJUSTMENT ACCOUNT
D. STORES IN GRAIN SHOPS
E COAL
F COKE
G FUEL OIL
TOTAL
GRAND TOTALNET DEBIT/CREDIT DURING THE YEAR
PARA S 3101 STORES CODE
DEBITS
A. Stores In Stock (Other Than Those In Grain Shop
B. Outstanding Stores Suspense Balance
C Outstanding In Stock Adjustment Account
D COAL
E COKE
F FUEL OIL
TOTAL
RECEIPTS DURING THE YEAR
I Purchase
1. Stores For Works
2. Stores For General Purpose Excluding Coal.
Coke. Fuel Oil
3. Grain Shop Supplies
4. Coal
5. Coke
6. Fuel Oil
TOTAL
II Receipts From Manufacture In To Stores
III MATERIALS RETURNED FROM WORKS
i WORK SHOP MATERIAL
ii OTHER MATERIAL
IV DEDUCT FOR ISSUES FROM STORES
SUSPENSE TO SERVICES/WORKS
WITHIN THE DEMAND VIDE ITEMS
I , IV & V PER CONTRA
i MANUFACTURE OPERATION
ii WORKS
iii MISC ADVANCE CAPITAL
TOTAL DEBITS
GRAND TOTAL
CREDIT
ISSUES: I To Works – Capital & DRF
II To Works – DF
III To Works – OLW(R)
IV To Capital – Manufacture Suspense
i Locomotive Workshops
ii Carriage & Wagon Shops
iii Engineering Workshops
iv Electrical Workshops
v Signal Workshops
vi Printing Press
V TO MISC ADVANCE CAPITAL
VI TO REVENUE
VII SALES & TRANSFERS
VIII SALES BY GRAIN SHOPS
IX LOSS IN GRAIN SHOPS
X TO ISSUES OF FUEL OIL FOR
LOCOMOTIVES
XI TO ISSUES OF COAL,COKE &
FUEL OIL FOR OTHER PURPOSES
TOTAL
DEDUCT ISSUES WITHIN THE DEMAND
( VIDE ITEM VI ) FOR CONTRA
TOTAL CREDITS DURING THE YEAR
ANTICIPATED BALANCE AT THE CLOSE OF THE
YEAR:
A. STORES IN STOCK(OTHER THAN IN GRAIN SHOPS
B. OUTSTANDING STORES SUSPENSE BALANCE
C. OUTSTANDING IN STOCK ADJUSTMENT ACCOUNT
D. STORES IN GRAIN SHOPS
E COAL
F COKE
G FUEL OIL
TOTAL
GRAND TOTALNET DEBIT/CREDIT DURING THE YEAR
PERFORMANCE BUDGET
Demand, Nature of demand, Performance units
Demand No 4, Repairs and Maintenance of Permanent Way and Works- The staff and non - staff expenditure of the technical side pertaining to civil Engineering Dept. including Bridge, water supply, maintenance of buildings etc., P Way – Equated Track KM
Service – 10 Sq Mts of plinth area
Water supply – million liters for 10 m 2
Bridges – linear meters
Demand No 5, Repairs and Maintenance of Motive Power The staff and non - staff expenditure of the technical side pertaining to Mechanical Engineering Dept. including maintenance of steam, diesel locomotives both in open line and in workshops etc., Steam locos- Engine holding/outage
Runnig repairs
POH, IOH and Spl Reparis
Diesel locos
Electric Locos
Demand No 6, Repairs and Maintenance of Motive Power The staff and non - staff expenditure of the technical side pertaining to Mechanical Engineering Dept. including maintenance of coaches, wagons both in open line and in workshops etc., Carriages:
Running repairs- out turn in sick line in terms of vehicle units and No of trains dealt with in yards/stations
POH and Spl Repairs – repair units
Demand No 7, Repairs and Maintenance of Plant and Equipment. The staff and non - staff expenditure of the technical side pertaining to Civil, Mechanical, Electrical, Signal & Telecommunication Engineering both in open line and in workshops etc., Civil Engg Dept, Mech and Electrical – No of machines
Over head equipment – Ele Engines / EMU Kms
Signalling equipment- No of trains
demand No 8, Operating Expenses - Rolling Stock and Equipment. The staff and non - staff expenditure of the technical side pertaining to Running Staff ( Drivers, etc., Steam locos
Running staff – engine hours
Shed and yard staff – No of engines
Other expenses including water, lubricants- total engine hours
Diesel locos – as above
Electric locos – as above
Carriages and wagons – trains Kms
Demand No 9, Operating Expenses Traffic / Commercial - Records the staff and non - staff expenditure of the Train Passing Staff and Commercial Staff like the Station Masters, Points Man, Booking clerks, Reservation Clerks ,Guards etc., Traffic and movement inspectors – No of trains
Passenger station staff – No of originating passengers
Goods train staff – No of invoices
Stationery ticket collectors- Passengers terminating
Demand No 10, Operating Expenses - Fuel - Records the cost of coal , Diesel Oil and Electricity only., Steam traction-Passenger – 1000 GTKM
Goods - 1000 GTKM
Shunting - Engine KM
Diesel Traction- as above
Electric traction–as above
Demand No 11, Staff Welfare and Amenities Records the expenditure of the railway schools, hospitals and health units, sanitation in railway colonies, sports and railway institutes, repairs to residential and welfare buildings., Demand No 12, Miscellaneous Expenditure Records the expenditure on the Railway Protection force, Commercial claims, cost of training to staff, Workman compensation, Catering and Hospitality and entertainment etc.
Demand No 4, Repairs and Maintenance of Permanent Way and Works- The staff and non - staff expenditure of the technical side pertaining to civil Engineering Dept. including Bridge, water supply, maintenance of buildings etc., P Way – Equated Track KM
Service – 10 Sq Mts of plinth area
Water supply – million liters for 10 m 2
Bridges – linear meters
Demand No 5, Repairs and Maintenance of Motive Power The staff and non - staff expenditure of the technical side pertaining to Mechanical Engineering Dept. including maintenance of steam, diesel locomotives both in open line and in workshops etc., Steam locos- Engine holding/outage
Runnig repairs
POH, IOH and Spl Reparis
Diesel locos
Electric Locos
Demand No 6, Repairs and Maintenance of Motive Power The staff and non - staff expenditure of the technical side pertaining to Mechanical Engineering Dept. including maintenance of coaches, wagons both in open line and in workshops etc., Carriages:
Running repairs- out turn in sick line in terms of vehicle units and No of trains dealt with in yards/stations
POH and Spl Repairs – repair units
Demand No 7, Repairs and Maintenance of Plant and Equipment. The staff and non - staff expenditure of the technical side pertaining to Civil, Mechanical, Electrical, Signal & Telecommunication Engineering both in open line and in workshops etc., Civil Engg Dept, Mech and Electrical – No of machines
Over head equipment – Ele Engines / EMU Kms
Signalling equipment- No of trains
demand No 8, Operating Expenses - Rolling Stock and Equipment. The staff and non - staff expenditure of the technical side pertaining to Running Staff ( Drivers, etc., Steam locos
Running staff – engine hours
Shed and yard staff – No of engines
Other expenses including water, lubricants- total engine hours
Diesel locos – as above
Electric locos – as above
Carriages and wagons – trains Kms
Demand No 9, Operating Expenses Traffic / Commercial - Records the staff and non - staff expenditure of the Train Passing Staff and Commercial Staff like the Station Masters, Points Man, Booking clerks, Reservation Clerks ,Guards etc., Traffic and movement inspectors – No of trains
Passenger station staff – No of originating passengers
Goods train staff – No of invoices
Stationery ticket collectors- Passengers terminating
Demand No 10, Operating Expenses - Fuel - Records the cost of coal , Diesel Oil and Electricity only., Steam traction-Passenger – 1000 GTKM
Goods - 1000 GTKM
Shunting - Engine KM
Diesel Traction- as above
Electric traction–as above
Demand No 11, Staff Welfare and Amenities Records the expenditure of the railway schools, hospitals and health units, sanitation in railway colonies, sports and railway institutes, repairs to residential and welfare buildings., Demand No 12, Miscellaneous Expenditure Records the expenditure on the Railway Protection force, Commercial claims, cost of training to staff, Workman compensation, Catering and Hospitality and entertainment etc.
INTERLINK BETWEEN STORES, WMS AND 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
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
Monday, November 16, 2009
GREETINGS
BEST WISHES TO ALL THE SINCERE ASPIRANTS FOR THE LDCE 2009 ACCOUNTS DEPT OF SOUTHERN RAILWAY
MAY THE BEST WIN THE EXAMINATIONS
D XAVIER GNANARAJ, AFA/W/PER
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