--- CBX(With Books)

(~-mmr)

2016Time Allowed: 03 hrs

<gR ~ :03 tR

Maximum Marks -100

~ : 100

NOTE: Question No 1 is compulsory. Answer any FOUR ofthe remaining questions. All Questions carryequal marks.

1. For the following items of expenditure/earning give: Abstract of Allocation, Demand No. (whereapplicable), Minor Head and Detailed Head.u:r<:r/3Wl ~ f.1h1~ffse1 .ro ~ l'fiTr ~ (um ~ ~"),~ "ffiX, c;rq ~ (f.'-Tf ~ ~ ~ I

a) Running repair of traction motor of Electric Locomotive (A.c.)f.Nrc;lT ~ (~.-BT.)*~ ~ ~~ ~ I

b) Imported stores purchased in India'l1ffif ~ ~ TJm ~ ~

c) Salary payment of FA&CAOfcmr f1~ltCf)I'( <tcr ~ mm ~ C!JT -m,., ~

d) Difference between the ledger balance & ground balance discovered by the stock verifier~.~ &RT 1:fTm TJm ~ ~ 3fR ~ ~ C!JT 3im

e) Penalties levied for irregular travelling by the TIEs in train~ <rffi cwf.LR mm ~~ 1VPc tRre1CPT &m ~ 'R ~

g) Cost of Medicines~ ~ C1lTfCf

f) Expenditure on Consultancy services for Passenger Reservation System (Computerisation).~ 3lRafUT ~ (fillu'flCf),(ol) *~ oo3lT LR ~

h) Repair and working cost of Staff Car of General Department~ fct<wT ~ "R:[q) qm't ~ ~ 3fR ~ C'frTcf

i) Contribution towards cost of Order Police~ ~ ctT C1lTfCf * ftR ~

. j) Receipt from car/scooter/cycle parking at Stations/Rly. premises~/~ ~ ~ C!JT'(/~/~ ~ ~ ~

(10x2)

1

2. Write short notes on any FOUR:-PlI'<1~ftlt1 ~ ~ ~ 'fIR 1:R ~ ~ ~

a) Subsidiary Accounts Records~"ffim~

b) Inter Railway Financial Adjustments (IRFA)~ ~ ~ *1'11'41\11'1(~.31R.~.'1.)

c) Imprest Stores~mxl

d) Revenue Allocation Register~ 31i<fc'1" ~

e) Purpose of August Review3l'"ffif ~af[ <PT ~

(4xS)

3. Distinguish between any FOUR:-3icR ~ (~ Tffi)

a) Demands Recoverable and Bills Recoverable~ <1'rr<l ~ ~ ~ <1'rr<l ~ I

b) Primary Unit 30 and Primary Unit 31~~30~~~31

c) Traffic Suspense and Sales Suspense~~~fuc§t~

d) Capital and Capital Fundtrft ~ trft ~

e) Remittance transactions and Transfer transactionstFf ~ cB t'1" ~ ~ ~ t'1" (4xS)

4. What do you understand by the term "Exchequer Control"? Explain the relevance of it. Pleasesuggest improvements to make it more effective."~ f.1ii?rof' ~ 3WT Cf<lT ~ ~7 ~ ~lfif1ICfit1l <PT ~ I ~ ~ ~ ~ 6RR cf; ~

~I

. (5+10+5)

5. What is a Railway Budget? How is 'Earnings Budget' prepared and presented in the Parliament

for approval?t<>r 6["\i1C ~ 3WT Cfm ~ ~7 '31T<T 6["\i1C' *fr ~ ~ \JlTcIT ~ 3i'R "fR:R ~ ~ cf; ~ ~ ~\JlTcIT ~7

(5+15)

2

6. What are monthly ((Approximate Account Current" and monthly ((Account Current"? Pleaseexplain the preparation and compilation of 'Approximate Revenue Account Current'.~ ((~~~~~' ((~~' q:m~?~~((~~~~'Cl1'rm ~ 3i'R ~~ ~cp'r~1

(5+15)

7. Describe in detail the process of maintenance and reconciliation of PF Account. What arecommon irregularities found during reconciliation?~ '~ ~ cf; ~ ~ RCf)f.'xi~c;~I'1 ~ ~ 'Cf>T -FctmR -ft cruR eR'1 RCf)f.'xi~c;~I'1 cf;

GRr'1' ~ ~ ~ 3lPl£l~C1ICi "W!Rm: ~ ~ ~?

(15+5)

8. What are the existing system of Budgetary Control in Indian Railway? Give suggestions toimprove the existing mechanism for the control over expenditure .:~ ~ ~ ~ ~ ~ ~ ~ Cf<:( Cf<:fT ~? ~ ~ ~ C1:f£I en: ~ cf; ~ ~ cf;

~~I

(10+10)

******

3

CBY

(Without Books)

2016

Time Allowed: 03 hrs Maximum Marks: 100

~:100

Note: Question No 1 is compulsory. Answer any FOUR of the remaining questions. AllQuestions carry equal marks.

1. Given below are the financial results of Railways for a financial year:-~ cfi fcnflT -c;cP ~ qrf cB- ~ muwr ~ ~ "l"f([ ~ :-

S.No. Item/~ Amount (in crores oH')~ ~ (CJffiiT ~ ii)1. Gross Receipt/~ 31T<1" 120052. Suspense Earnings/~ 31T<1" 33. Mise. Receipts/fcIfcltr ~ 1014. Ordinary Working Expenses/mar=t ~ C2l<l 88125. Suspense Expenses/~ C2l<l 196. Appropriation to D.R.F./~ turn f.'rfEr q,l ~ 4737. Appropriation to Pension Fund/~ q;;::;s ii ~ 19488. Misc Expenditure/fefet ~ 79. Dividends Payable/~ ~ 228

(20)

Work out the following from the above figures:WR ~ "l"f([ ~ ~ f.'r:;:r 31cfI!ClT cBT 1"fUAT ~:

A. Operating Ratio/qRillC'Fl C2l<l

B. Net Revenue/~ ~

C. Excess/Shortfall ~/<lJlft

D. Total Working Expenses/cgc;r~ C2l<l

2. Distinguish between any Four:3FfR ~ (~'tIN)

a. Budgetary Resources and Extra Budgetary Resources (EBR)~ ~ <fcl ~ ~ (t<lt.31R.) •

1

b. Performance Efficiency Index (PEI)& Operating Ratio (OR)4'!CP'I'!tifl afI=fill ~ ~ ~ 31JGm

c. Dividend and Interest~~~

d. Primary Unit 35 and Primary Unit 64~~35~m~~64

e. Originating Earnings and Apportioned Earnings.~ 31T<1" ~ ~ 31T<1"

3. Write Short Notes on any FOUR:-f.19R:iftl(4 ~ "fr ~ 'qR ~ ~ ~ ~:

a) New Pension Scheme (NPS)~ ~ ffi'1 (If'1.tlT.~.)

b) Stock Adjustment Account~ flI"1I~1\iF1 ~

c) Internal check of Sanctions and Orderst41CQRl111' ~ ~ q\T ~ \i!T-q

d) Reserve Bank Suspensefuifq~~

e) Proportionate Budget Allotment3111q1RI C!l 6f"\i1"C ~

(4x5)

(4x5)

4. Please explain how "Stores Budget" is prepared and how it is interlinked with other Demands?Discuss, what check will you exercise on stores expenditure to keep it within the limits of StoresBudget.

~ ~ fct; IlteR 6f"\i1"C" ~ ~ fcIl<:rr\ilTCfT t ftq <no ~ ~ "fr fcnfr ~ 3lm1 ~ ~ ~ 1 teR ~ ~"C!l'r ~ 6f"\i1"C q\T ~ "$ ~ m "$ ~ <PT croR ~ 1

(14+6)

5. What are the innovative methods of financing Railway Projects? Describe any two suchmethods prevalent on Indian Railway. How far we have succeeded in implementing it on IndianRailway?~. 4R<lI\iF113-IT ~ fctm ~ "$ 31fiRq ~ Cf<lT-Cf<lT t ? 1~ ~ ~ ~ ~ en ~ ~ <PTfctcRur~ 1~~~~CWl~~~~~~~?

(5+10+5)

6. How is Pension liabilities budgeted and accounted for? What budgetary crisis at present, IndianRailway is facing in meeting pension liabilities? Describe the steps taken by Indian Railway toovercome the crisis.m ~'1 c; I Rm <PT 6f"\i1"C ~ \RfC!lT cm-r ~ cIR'r ~ ~ \ilTCfT t? ~ ~ ~ "C!l'r m ~ ~ fcp.:j-~3lT <PT "flTl1'1T ~ ~. X5T t? ~ ~ "fr f.14cm "$, ~ ~ ~ &RT ~ ~ "CflGl1 <PT croR ~ 1

(10+5+5)

2

7. What are general principles of Allocation of expenditure? Describe the rules of allocation in regards to"Capital" and "Depreciation Reserve Fund".

~ ~ 3Wic-=r ~ ~ ~ fcl;-m t ;,"if;\T" ~ {(~ ~ ~' ~ ~ ~ ~ CfiT qU)-;, ~ I

(6+14)

8. Explain the functions of the Comptroller and Auditor General of India in respect of audit of Accounts ofIndian Railways. Describe briefly about Annexure 11' and Annexure 'J' of Appropriation Account.~ ~ ~ 1fq ~ ~ -cffiafCP &RT ~ ~ ~ ~ ctr ~ -cffiarr ~ ~ ~ cpT<f CfiT ~ ~ I AAm<T~ CfiT ~ l:mf ~ ~ I~ CfiT ~ cruR ~ I

(10+10)

******

3