annexure j of appropriation accounts of indian railways
TRANSCRIPT
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Presented By
M.Nageswara Rao, SSO(A)/Secunderabad
Presented By
M.Nageswara Rao, SSO(A)/Secunderabad
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Before discussion on
Annexure J, lets have a look at significance of Appropriation
Accounts.
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Appropriation Accounts - Annexures
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Appropriation Accounts - Annexures
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Appropriation Accounts - Annexures
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Appropriation Accounts - Annexures
Appropriation Accounts - Annexures
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Among all Annexures, the
Annexure J reflects the quality of
working of the Accounts
Department.
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What is the mis - classification ?
Examples are
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How Mis Classification occurs? – Four stages
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Areas of mis – classification
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Areas of mis – classification
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Areas of Mistakes
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Demand No. 9
Demand No. 8
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Demand No. 12
Demand No. 11 ( 11-120-25)
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Voted
Charged
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Development Fund (DF)
Depreciation Reserve Fund (D R F)
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D R F – Depreciation Reserve Fund
CAPITAL
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CAPITAL
D R F – Depreciation Reserve Fund
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Demand No. 4
Demand No. 2
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Demand No.7
Demand No. 12
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Demand No. 6 (06-210) – It is a previous accepted allocation.
Demand No.8 (08 -531) – New allocation in place of 06-210
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Demand No. 11
Demand No. 9
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M A R
CAPITAL
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VOTED
CHARGED
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CAPITAL
D R F
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Demand No. 4 – Minus Debit
Demand No. 4 - Credit Side as CRRM
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Indian Rly. Misc. Deposits
Track Renewals Plan Head
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Sundry Earnings – Abstract Z -650
Goods Earnings - Abstract Y
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To percolate the
awareness of distinction
between Revenue
expenditure and capital
Expenditure.
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By conducting refresher
courses among the staff, because
Prevention is better than
Cure.
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The References cum General Areas to be
taken note of
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It is to suggest, that the materiality concept, which is applicable at present in the commercial concerns can be applied to Railways also.
Because there is no merit in excluding Government organizations from the scope of Materiality Concept.
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NEW PENSION SCHEME
62While uploading to NSDL, the Head 000071 02 is operated on Debit Side for both Govt. and Employee contribution
While uploading to NSDL, the Head 000071 02 is operated on Debit Side for both Govt. and Employee contribution
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