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

GENERAL EXPENDITURE
1. Surveys
2. Estimates: A. Check Of Estimates
3. Tenders- Global, LT, SLT, ST,
4. Contracts And Agreements
5. Measurement Book
6. Contractor’s Ledger And Check Of Contractor’s Bills
7. Works Registers And Revenue Allocation Registers
8. Material At Site Accounts
9. Deposit Works
10. Sidings – Private
11. Maintenance Of Land And Buildings
12. Completion Report
13. Objectionable Item Register
14. Labour Pay Sheets
15. Initial Records At XEN’s Office
16. Duties Of Works Accountant
17. Revised Classification
18. Various Funds – Capital, OLWR, DRF, DF , CF, RSF, SRSF
19. Parliamentary Control Over Expenditure
20. material modification

GENERAL EXPENDITURE SHORT NOTES
1. Feasibility Report
2. Techno Economic Survey
3. Departmental Expenditure
4. Divisional Schedule Of Rates
5. Financial Propriety
6. Late And Delayed Tender
7. Tender Committee
8. Terminal Tax
9. Earnest Money Deposit And Security Deposit
10. Deposit Miscellaneous Receipts / Expenditure
11. Muster Sheet
12. Completion Statement
13. Exchequer Control
14. Final Financial Review
15. August Review
16. Revised Estimate
17. Final Modification
18. Final Grant
19. Demands For Grants
20. Budget Order
21. Works Programme
22. Pink Book
23. Ballast
24. Buffer Stock
25. differentiate between want of estimate/excess over estimates
26. Differentiate between want of sanction/excess over sanction
27. Performance guarantee bonds
28. Bank guarantee
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

STORES ACCOUNTS
1. ABC analysis
2. Inventory control
3. Stock verification
4. Stock adjustment accounts
5. Purchase accounts
6. Stores suspense
7. LC opening
8. MAC –
9. Computerization of stores accounts
10. Purchase order/ indent/stock and non stock
11. Types of tenders
12. Distinguish late and delayed tender
13. Role of finance member in stores tender committee
14. Purchase policy
15. Survey committee
16. Combined receipt cum issue note
17. EOT
18. Sources of supply
19. How the tender system has ensured the transparency in Govt transactions?
20. Turn over ration
21. LD
22. EMD and SD
23. SFC
24. EAR/AAC Quantity vetting
25. DGS&D and import policy
26. AIC
27. CFI
28. FOR destination
29. Receipt note
30. Lorry challans
31. Surplus stores/ dead surplus
32. Rate / running contract
33. Minima and maxima
WORKSHOP ACCOUNTS
1. GA Cards Tally sheets – time Records SN
2. Reconciliation of time records with financial records
3. Job costing
4. On costs general on cost, shop on cost and proforma on cost
5. Role PCO and allowed time in workshops
6. AHR - SN
7. Labour suspense - SN
8. What is a work order? Essential features of WO system types of work orders
9. List out the various documents related to production in shops
10. Make or buy decision in railway workshop
11. WMS debit / credit sides, how to keep it efficient
12. Out turn statements are the monthly progress card of a workshop
13. Accountal of labour and stores in the WGR SN
14. Compare CLW and CRS patterns of incentive schemes
15. Modernization, ISO, Total Quality control, green licensing
16. Idle time - SN
17. Costing system for POH, production and process
18. RCS of Loco POH
19. Batch costing in Production Units - SN
ESTABLISHMENT
1. LPC
2. MOD
3. OI REGISTER
4. Elements of internal check
5. Cadre/lien
6. BOS
7. Scale check register
8. FSC
9. Railway recoveries and non Railway Bodies (NRB)
10. Civil grants (HBA, MCA, Cycle, fan)
11. Staff cost on deputation
12. PRIME and AFRES
PENSION & SETTLEMENT
1. Qualifying service
2. Dies non
3. DCRG
4. Family pension
5. Enhanced family pension
6. Exgratia pension
7. NPS wef1.04.2004
8. PPO/PPA
9. RELHS
10.