1

Presented

By

M.Nageswara RaoSr.SO(A)/S.C.Rly/Secunderabad

Classification of Accounts

Revised Classification of Expenditure & Earnings

W.e.f 01.04.1979

based on the recommendations of the Task Force constituted in 1973

(in pursuance of the recommendations of the Railway Convention Committee, 1971)

Major Head 3002 –Indian Rlys.

Commercial Lines (Working expenses)

Sub Major Heads

03 to 13 Demands

Minor Heads, Sub Heads & Detailed

Heads

Group Demand No

Demand Name

General Superintendence and Services

3. General Superintendence and Services on Railways

Repairs & Maintenance

4. Repairs and Maintenance of Permanent Way and Works

5. Repairs and Maintenance of Motive Power

6. Repairs and Maintenance of Carriages and Wagons

7. Repairs and Maintenance of plant and Equipment

Operation

8. Operating Expenses-Rolling Stock and Equipment

9. Operating Expenses-Traffic

10. Operating Expenses - Fuel

Staff Welfare, Retirement

Benefits and Miscellaneous

11. Staff Welfare and Amenities

12. Miscellaneous Working Expenses

13. Provident Fund, Pension and other Retirement Benefits

03 DEMAND – Gen.supdt.services

B O S S

04 DEMAND – P.WAY & WORKS

05 DEMAND – LOCOS (MOTIVE POWER)

06 DEMAND – CARRIAGES & WAGONS

07 DEMAND – PLANT & EQUIPMENT

08 DEMAND – OPTG.EXPENSES-ROLLING STOCK & EQUIPMENT

09 DEMAND – OPTG.EXPENSES - TRAFFIC

10 DEMAND – OPTG.EXPENSES - FUEL

11 DEMAND – STAFF WELFARE AND AMENITIES

12 DEMAND – MISCELLANEOUS WORKING EXPENSES

13 DEMAND – P.F., PENSION & OTHER RETIREMENT BENEFITS

08 – DCPS -Defined n Contributory Pension System

• (w.e.f., 01-01-2004)

15 – C T G

• Composite Transfer Grant

20 – Leave Encashment ( in Capital o also same PU)

16

25 – CEA – Children Education Allowance

(previously it is called as

RTF) operated only in

Demand No. 11

07- Conveyance/ Transport Allowance

41 – VAT – Value Added Tax

17

50 – cost of computer hardware systems (same as for Capital too)

51 – Cost of Computer Consumables. (Same as for Capital too)

18

42 – Arrear payments – Salary & Wages –w.e.f 01/04/2011

43 – Arrear payments – D.P & D A – w.e.f 01/04/2011

44- Arrear payments – Allowances other than D.A. w.e.f 01/04/2011

19

19 – VAT – Value Added Tax

20 – Leave Encashment while in Service.

25 – CEA – Childrens Educational Allowance

26 – Arrear Payments – Pay & allowances of Dept. Establishment – w.e.f.01/04/2011

20

•

21

Demand No. 6 (06-210) – It is a previous accepted allocation.

Demand No.8 (08 -593) – New allocation in place of 06-210

OBHS

Previously Carriage

sanitation was booking under

06-213.

Now it was changed to 08-593. Includes, OBHS,

CTS, Mech. Coach cleaning, Pest control

and all coach sanitation works.

NEW PENSION SCHEME

N P S DEBIT CREDIT

EMPLOYEE CONTRIBUTION

SALARY HEAD

000071 01

GOVT CONTRIBUTION 13-890 08 000071 01

23

While uploading to NSDL, the Head 000071 02 is operated on Debit Side for both Govt. and Employee contribution

NEW ALLOCATIONS

24

NEW ALLOCATIONS

25

NEW ALLOCATIONS

26

04 B Demand

Planting & care of trees at Railway

Stations, Staff colonies and along with Railway Line will be charged to

04B -640.

03 A Demand

Court fees & legal

expenses

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