SOUTHERN RAILWAY

05/01/2011                                                        PAPER I

I GENERAL KNOWLEDGE & ENGLISH, OFFICIAL LANGUAGE POLICY: GENERAL PRINCIPLES OF GOVERNMENT ACCOUNTING AND AUDITING WITH SPECIAL REFERENCE TO THE RAILWAYS.

II BOOKS AND BUDGET INCLUDING TRAFFIC BOOK

Time: 3 Hours                                                                                  Max. Marks 150

Important

This paper contains two sections – A  & B both sections have to be answered section A carries 50 marks and section B carries 100 marks

SECTION A (MAX MARKS-50)

Q I Write short notes in about 10 lines        (2 X  5=10 marks)

            a) Permanent Seat for India in UN Security council

            b) I-T boom in India

            c) Growth of infrastructure

            d) Global Warming

Q II.  “21^st century is expected to be a century in which China and India will set the momentum for growth to rest of the world” What are your comments on this statement? Answer should be in around 150 words                                                                                                                      (10 Marks)

Q. III. Expand the following abbreviations ( 10 X 1) = 10 marks

           

             a) MACP

b)SEBI

c)BOOT

d)CSIR

e)IMF

f) NSE

g)ISRO

h) BRIC - Countries

i) ONGC

j) UNDP

k) ILO

l) TRAI

Q IV. Make sentences with any five of the flowing and give the meaning within brackets.

(5 X 2) = 10 Marks

a)       Make a clean breast of

b)       Blow the trumpet

c)       Few and far between

d)       Splitting hairs

e)       Take the wind out of sails

f)        Bury the hatchet

g)       Apropos

h)       Burn the mid night candle

Q V 5. Fill in the blanks (5 marks)

            The absence ---------- of census data is taken advantagae of ---------various persons --------------- each state ----------boost the estimates --------------persons speaking their language.

Q VI . Who are the authors of the following  books? Answer any five

(5 X 1) = 5 Marks

 a)       My experiments with truth

b)       War and peace

c)       Das capital

d)       Treasure island

e)       Pride and prejudice

f)        Discovery of India

g)       Geetanjali

 SECTION B

This section contains two parts  A & B 

Attempt four questions taking any two from each part

All questions carry equal marks of 25 each

(25 X 2) = 50 Marks

Q I “The present procedure of Apportionment of Earnings and Expenditure is not fair to Southern Railway with a limited lead”. Discuss

Q II Explain how statistical Compilations help in the main functions of Traffic costing cell.

Q III  (a) Write Short Notes – Answer any  two

          I.            Zero based budgeting

        II.            Action take note

      III.            Activity based costing

     IV.            Urgency certificate

 (b) What are the salient fearures of theofficial language policy of Govt. of India as per the official Lanauge Act, 1963?

(15 Marks)

Q IV (a) What are Appropriation Accounts?

        (b) Annexure ‘J’ is the index of efficiency of the Accounts Department – discuss

(18 + 7 )= 25 Marks

PART B

(25 X 2) = 50 Marks

Q V (a) What is the need for separate audit by ther representatives of Comptroller and auditor General of India with reference to Railway Accounts?

(b) With more effective organisation of internal audit can this be dispense with? Discuss in detail.

 (12 ½ + 12 ½) = 25 marks

Q VI What are the steps you would suggest to control the expenditure, both on establishment and non-establishment side, to improve the Railway finances which are affected badly due to implementation of 6^th Pay Commission Award

(25 Marks)

Q VII (a) What does Performance Budget mean?

         (b) With particular reference to the Railway, give exam,ples from the budget classifications and discuss their importance and utility.

(10+15)=25 Marks

Q VIII (a) Write Short Notes Answer any two

                                                                                                         

  2 X 5 ) = 10 Marks

                   i.            Reserve Bank of India Suspense

                  ii.            Raiwlay convetntion committee

                iii.            Matreial modificiation

                iv.            Wagon turn around

(b) Answer in one word

(15 X 1) = 15 Marks

1.  The Objective of maintaining Suspense Heads in Railway accounting is to ensure a link between the system of ----------------- and ----------------
2. On the expenditure side, the revenue liability of the railway for a month are adjusted  to the working expenses through suspense head -----------------
3. Consumption of materials obtained for a specific works is  watched through --------------- account of the work
4. To verify whether the financial return anticipated from a project at the estimate stage is actually realised or not railways conduct ------------- test
5. Credits realised from surplus stock found in stock verification is taken as / not taken as reduction of demand
6. Any amount required to satisfy the award of arbitrator is -------------------expenditure
7. The mechanism used for concurrent regulation of  cash outgo against cash content of budget is known as --------------------
8. The amount of all cheques drawn for the day is ------------t ot he head “cheques and Bills”
9. Cheques and bills reconciliations made between -------------------and ---------------------the balance represents -------------------
10. When an asset is repaired at comparatively high cost in preference to ti being replaced it is known as ------------
11. When stores are purchased for general purpose, the value of the material is debited to -------------------head
12. Interest and maintenance charges on account of assisted siding is classified as ------------\implementation of exchequer  control involves correct assessment of -------------------and -----------------portion of sanctioned annual budget
13. The cost of replacement of ballast involving improved type of ballast is charged to ------------.

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SOUTHERN RAILWAY

PAPER II

06.01.2011                                                                                                    TIME:3 Hours

IMPORTANT

TOTAL SIX QUESTIONS TO BE ANSWERED

TWO FROM PART I AND TWO FROM PART II AND TWO FROM EITHER PART III (A) OR PART III (B)

ALL QUESTIONS CARRY EQUAL MARKS OF 25 EACH

PART I

FINANCIAL JUSTIFICATION FOR EXPENDITURE and TRAFFIC COSTING (MAX MARKS 50) ANSWER ANY TWO

1 There is an overwhelming view that the Cross Subsidy of Passenger Traffic by Freight Traffic should be given up and there should be alignment of tariff with cost. How far our Traffic Costing System can be relied upon to help taking decision in such an important area? Discuss in detail

2. (a)Explain the following methods for Financial Appraisal of a project with assumed figure

i) Pay Back Method

ii.) Internal Rate of Return

iii) Net Present Value

(3 X 4 ) = 12 Marks

(b) You are required to justify Gauge Conversion Project. What factors would you take into consideration for working out the financial implications of the proposal?

(13 Marks)

Q 3. (a) What is meant by “Sensivity Analysis” in Capital Budgeting?

        (b) Examine the scope sensitivity analysis in a traffic survey report for the construction of a new railway line

                                                                    (10 + 15)= 25 Marks

Q 4. (a) Explain the concept of Joint costs in Railway Operation

        (b) How are such costs apportioned among various activities of the railway?

PART II

MANAGEMENT ACCOUNTING

ANSWER ANY TWO QUESTIONS                                  (MAX MARKS 50)

Q 5. (a) Discuss the importance of Accounting Ratios which are employed to judge the financial performance of a company

        (b) Are these or similar ratios employed in judging the performance of Railways?

                                                                                    (15+10)= 25 Marks

Q 6.The ratios to the activities of National Traders Limited are as follows

        Debtors Velocity                3 months

        Stock Velocity                    8 months

        Creditors velocity               2 months

       Gross Profit Ratio               25 %

Gross Profit for the current year ended 31^st December amounts to Rs. 4 Lakhs, closing stock of the year is Rs 10000/- above the opening stock Bills Recoverable amount to Rs 25000/- and Bills Payable to Rs 10000/- Find out (a) Sales, (b) Sundry Debtors, (c) Closing Stock and (d) Sundry Creditors

Q 7. (a) Write in detail about the applications of Break Even Analysis

        (b) Explain the difference between “Profit Centre” and “Cost Centre”

        (c) Explain the difference between “Standard Costing” and “Job Costing”

                                                                   (13 + 6+ 6) = 25 Marks             

Q 8. ABC Limited Manufactures and sells four types of products under the brand name A, B, C and D . The sales mix in value comprises 33.33%, 41.67, 16.67 % and 8.33 % for products A,B,C and D respectively. The total budgeted sales at 100% are Rs 60000/-  per month

Operating Costs are

Variable cost as percent of selling price

Product A  - 60 %

Product B  - 68 %

Product C  - 80 % and

Product D  - 40 %

Calculate the Break even Point for the products on an overall basis

                                                           

Q 9 (a) What do you understand by ‘Life-Cycle’ costing?

       (b) What are the important areas where it can be employed?

       (c) How is it improvement over the normal costing system?

                                                                              (9+8+8)=25 Marks

PART III (A)

Traffic accounts, statistics and Establishment

Answer any two                                                     (2 x 25)=50 Marks

Q 10 Checks in Traffic accounts Office cannot be final and have to be supplemented by checks by TIAs. Discuss this with reference to atleast two returns/documents received in Traffic accounts Office 

Q 11 Write short notes on any  four

                                                                                (4 x 6 ¼ )=25 Marks

            a) Terminal charges

B)  Reconstruction fo delvery book of a stations destroyed in fire

C) Engine performance analysis

D) Running allowance

E) Specific fuel consumption

F) Leave Not due

g) next below rule

Q 12. How far the present method of compilation and presentation of statistical data in railways hep in effective management decision and control on Indian Railways

Q 13 (a) What are the different kinds of leave admissible under the railway rules?

         (b) What arethe limits upto which leave can be accumulated and availed of at a time?

        (c)  To what extant one can avail leave including extraordinary leave without pay? (10+7 ½ +7 ½) = 25 Marks

PART III B

WORKSHOP STORES ACCOUNTS AND GENERAL EXPENDITURE

Answer any two questions

Q 14 Explain the merits and demerits of the existing Stock Verification System and give your concrete suggestions for greater efficiency

Q 15 (a) What are the constituent elements of Workshop Manufacture Suspense?

        (b) What are the objective of a Job costing as followed in a railway workshop?

            ( c ) How the above system is used to arrive at accurate costing figures

                                                               (9+8+8)=25 Marks

Q 16 Write Short Notes – any four

                                                                (4 X 6 ¼ )= 25 marks

a)       Risk purchase

b)       Proforma on cost

c)       Workshop general register

d)       CLW pattern of incentive

e)       Rate contract

f)        Price ledger

g)       Under charges, overcharges

Q17 (a) Examine the significance of drawing up a completion report s for works?

        (b) What are the problems in finalizing the completion reports within a reasonable period?

        ( c ) What steps should be taken to expedite the process?

                                                                     (9+8+8)=25 Marks        

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Rev Fr R V Mathias remembered

Fortieth day remembrance of Rev Fr R V Mathias former IYCW Chaplain Brussels, Belgium

The fortieth day remembrance of Rev Fr R V Mathis former IYCW Chaplain, Brussels, Belgium was organized by his relatives and friends in chennai at Dhyana Ashram at 10.30 am 28th December 2011. the concelebrated holy Eucharistic service was conducted by Rev A Thamburaj S J former principal Loyola College, Chennai, Rev Bernard Lawrence former DYC Director, Fr Joe and two others. The mass was followed by a meeting to honour the dear annan Mathias.
Prof Victor Louis Antoine from LIBA Chennai, S V Rajadurai, Christy Samy, Subhadra, and Ruben CCI Chennai are the prominent speakers at the podium. Victor in his inimitable style recalled his close relationship with annan and thanked him for stirring up him to contribute two books on the ill effects of globalization on the marginalized. He was unequivocal about the man Mathias –probably annan would have stirred in his grave for using the highly gender-ised word ‘man’ instead of ‘human’- and uncharitably called other commoners as ‘biological accidents’.

Annan would have again took fight with Victor for belittling the commoners as ‘biological accidents’ for annan believed that people - the nameless and faceless people - led by the workers are the real heroes and writers of change and world history. Annan was hugely influenced by the Worker Priest Movement of the southern France during the early 60s and cherished the lofty ideals of French people as well as the Germans (Karl Marx).

Victor is deeply affected by the sudden passing away of annan and recalled in the last forty days he made pilgrimage to the grave three times. He recalled when he was transferred from Pazhaiya koil, the milkmen came around with a pot full of cow’s milk and said that every Sunday they used to be very attentive to to his Sunday sermons.

He experimented with new ideas when the church and the laity were still orthodox. For the feet washing ceremony on Maundy Thursday, he selected the women instead of men. That earned the wrath of the conservative laity and the church hierarchy. He was an avant-garde in all sense always experimenting with some thing. When he is at rest he used to write hymns and lyrics compose music.

Annan was instrumental in building the church in Tiruverumbur which was a fledgling industrial township as the M/s BHEL have anchored their prestigious Boiler Plant and the Small Arms Factory established by Ministry Of Defence.

There is only one word difference between “grave” and “grace”. When we look at any key board it will be noticed that both the words are adjacent and the letter “C” prceeds the letter “V”. annan’s grace is full of grace. Grave had turned into grace indeed.
S V Rajadurai known for his scholarly Tamil writings on the communalism, existentialism, EVR, and many more subjects has been acquainted with annan through Samy founder director AREDS Trichy. He was rather so close to annan, that he could take the privilege of calling annan as ‘bogus priest’. He recalled whenever, he wanted to surprise him with any news or book or CD, already he would have heard, bought or received.
His recounting of the joyous movement he had with annan though he is a non-believer. They were friends rather brothers he annan and SVR thambi though SVR is just one year younger to RVM.

His blood realtives Christina Samy and Subadra (Chuttum vizhichudar) wife of former AICUF Full timer Johnny from Trichy also recalled those joyful moments they had with RVM. His aunt sang the song he composed both lyrics and music for the year of Priests observed by the church.

Ruben Agniraj former YCW and presently CCI convenor spoke of his times with RVM during the tenure as the IYCW chaplain how he used to be full of enthusiasm and vigour to go around the globe to express his personal solidarity with the struggling workers. He also declared that on behalf of CCI a website dedicated to the memory of RVM at http://www.rvmathias.com/.

The meeting concluded with the vote of thanks and a resolution to collect the photographs, articles, essays and other related recordings to publish a memoir in honour of the life and times RVM.

MEMORIAL SERVICE FOR REV DR R V MATHIAS IN CHENNAI

The Memorial service for Rev Dr R V Mathias former IYCW Chaplain who passed away on 17th Nov at Tricy is scheduled to be held at 10 30 am on Wednesday 28th Dec 2011 Dhiyana Ashram, Mylapore Chennai.
Please attend in large numbers to pay tribute a progressive priest.

PRAYER REQUEST FOR DEAR FR G

ALL AICUFERS AND EXAICUFERS ARE REQUESTED TO PRAY FERVENTLY FOR DEAR FR G WHO INTRODUCED DOCUMENTAION IN AICUF IS AFFLICTED BY BLOOD CANCER AND IS AT THE DINDIGUL ST MARY'S HOSPITAL
PLEASE VISIT HIM OR SEND MAIL TO HENRY WHO VISITS HIM OFTEN
THANK YOU
MAY THE CHILD JESUS GIVE MIRACULOUS HEALING TO FR G

Tribute to a valiant Judge

SECOND DEATH ANNIVERSARY TO HOMAGE TO MAN OF STEEL
Justice Ashok Kumar Santiagu (1947-2009)

Justice Ashok Kumar Santiagu the retired high judge from Tamil Nadu and Andhra Pradesh died on 25th October 2009 at the age of 62. He retired on 17/06/2009.
He was born to teacher parents of Mallar - Devendra Kula Velalar, late Mr S Santiagu and late Mrs M Savariammal at Thenkalam Pudur, near Thaazhaiyuthu (Sankar Nagar – home town of India Cements) in Tirunelveli Dist on 20th July 1947. He was the first of the siblings with three sisters to follow.
His early primary education was done at the primary school at Thenkalam Pudur. For the students coming from downtrodden communities, the Christian Missionary Schools like, St Xavier’s High School, St John’s High School, Sara Tucker Girls High School, Mary Sargeant Girls High School, St Ignatius High School, Schafter High School, Cathedral High School were offering quality education at free or nominal cost. Accordingly, he continued his tertiary education at St Xavier’s High School Palayamkottai
Thereafter, he completed his Pre University Course (PUC) St Xavier’s College, Palayam kottai Tirunelveli Dist. He completed his degree course B Sc – Botany at St John’s College, Palaymkottai Tirunelveli Dist. Further, he completed his M Sc – Botany at St Joseph’s College, Trichy. Later he emulated his maternal uncle, M Muthiah , retired HOD Dept of Economics, Presidency College, Chennai presently Secretary St Xavier’s College Alumni Association, Palayam kottai, and studied Law at the Law College, Chennai.
He started his career in law as junior under Mr Chellapandian former Speaker of the Tamil Nadu Assembly. He earned his experience in crime cases from Mr Karuppiah another lawyer. Having served 15 years in Tirunelveli he emerged one of most promising lawyers among the lawyers as well as among his clients. His career as a lawyer came to an abrupt end in 1987 when he was directly appointed by none other than the former Chief Minister Dr M G Ramachandran himself as District Magistrate under Tamil Nadu Judicial Services.
He had served judge at the Special Court, Coimbatore after his initial training. Later he served in the District Courts of Dindigul, Tiruvannamalai, Cuddalore and Krishnagiri before his elevation as Judge of the Madras High Court in 2003. Later, he was transferred to High Court of Andhra Pradesh and finally retired on 17/07/2009.
Known for his vision to spread education among his community in Thenkalam pudur, Tirunelveli Dist, he was actively engaged in multifarious social activities. He had built a marriage hall in honour of his parents at Thenkalam Pudur Tirunelveli Dist.
Dedicated to his memory on the Second Death Anniversary on 25th Oct 2011
*****

TRIBUTE TO REV DR R V MATHIAS

REV Dr R V MATHIAS
11th Nov 1938 to 17th Nov 2011
International YCW chaplain Fr RV Mathias died at 2.30a.m. in Trichy, India, following a massive heart attack. Fr Mathias was born in Edangani, Tamil Nadu on November 11, 1938.
He entered the seminary in 1953 andstudied at St Paul’s Seminary, India, from 1958-60. From 1960-64 he was a guest at the Pontifical Urban College in Rome followed by catechetical and liturgical studies at the Catholic Institute of Paris from 1964-66. He was ordained as a priest in Rome on 21 December 1963. Among the many positions he held, Fr Mathias was parish priest, diocesan, national and international chaplain of the YCW as well as chaplain of the diocesan youth and workers for the diocese of Trichy.
He was also Director of the Diocesan Pastoral Center, Executive Secretary of the CBCI Commission for Labor (Delhi), Vicar general of the diocese of Trichy. In 2002 he was appointed as Executive Secretary of the CBCI Commission for the laity. He taught at Karumathur Jesuit Theological College near Madurai, India until recently. After taking sabbatical leave, he was named spiritual father at St Paul’s Seminary, Tiruchirapalli in April 2011. Fr Mathias also collaborated actively with the Centre Lebret-IRFED network. The funeral will take place at 10 a.m. Friday at St. Paul’s Seminary, Trichy.
Tribute from CCI President
“We are shocked and saddened to hear of Fr Mathias’ passing,” said Stefan Gigacz “During his term as IYCW international chaplain, he worked tirelessly to maintain the unityof the movement. For this, we will be forever grateful.”
Tribute to a Progressive Priest !
I grew up in Ponmalai (Golden Rock) the Southern Railway workshop Town of Trichy where our neighbour in the railway quarters was late Sandanasamy elder brother of late Most Rev S T Amalanathar former Catholic Bishop of Tuticorin Tamil Nadu. Further late Mrs Kitheriammal spouse of late Sandanasamy was my mother late J D Savariammal’s (1929-2000) schoolmate at the St Philomena’s High School, Melapudur, Trichy. So it was natural for us to grow in the company of frequent visits by priests and nuns. Thus RV M was known to me. Little did I realize that after four decades later I would get an opportunity to collaborate with him to compile and publish “Impact of Globalization on the Working People” for the CWM regional Workshop in 2004.
A few months back I had met with him at the St Paul’s Theological College, Trichy during the Silver Jubilee of the Tamil Theological Association. At that time too he was rather looked famished and tired probably due to the hernia surgery he had undergone.
His death news really shocked me as he was only 73 years old. Most of his contribution was to the YCW at the Parish, Diocesan, National and international level. He was the chaplain who knew the ins and outs of the movement. He was very progressive among back in his diocese and had to incur the wrath of his orthodox ecclesial authorities for his non-conformist views on many issues. Even at the international level also he worked hard to prevent the ugly chasm developed in the movement between IYCW and YCWI. He commanded high respect from his contemporaries and admiration from his ex-YCW stalwarts and other progressive thinking religious and laity. His loss is irreparable to the Diocese, the Church and the thousands of his admirers.
True to his life of selfless service to the laity and the working class, he left a death wish – that he be buried as a commoner in a cemetery for laity and NOT in the cemetery for religious- a very rare death wish indeed to remain fresh in the minds of his followers, admirers and well wishers.
We thank the Lord for giving RV M to us the Tamil Catholic Church to be the Salt, light and beacon. Let’s thank the lord for the life and mission of RV M. Let us rededicate ourselves to the lofty ideals he left behind for us to follow. May his soul rest in peace and the eternal light shine upon him. We shall meet him on the beautiful shores one day in the presence of our savior and Lord Jesus.
I make the following appeal to the Bishop of Trichy, Rector St Paul’s Theological College, Trichy, the National YCW , the IYCW Brussels, Belgium and the CCI.
Let’s publish within a short period a souvenir for the life and times of RV M comprising his contributions to the Church, YCW, reminiscences from his childhood friends, relatives, siblings, bishops both local and international , religious, lay leaders and the people from every walk of life.

Minutes of 10th Year CALL MEET

The Minutes of the Tenth Annual Meeting of the Christian Association for Lay Leaders (CALL) on the 26th Oct 2011 at the Arch Diocesan Pastoral Centre, Santhome Chennai

THE TENTH GET TOGETHER ON 26th OCTOBER 2010
AT ARCH DIOCESAN PASTORAL CENTRE SANTHOME CHENNAI

The annual get together of Christian Association for Lay Leadership (CALL) was held on 26th Oct 2010 in Arch Diocesan Pastoral Centre Santhome, Chennai. The meeting formally started at 11.30 am with sharing of the one year experiences of those who had come for the meeting. The self introduction of the members followed. The following members were present: Rev M C Michael, Josephraj, Dheepam, Anthony Fernandez, Gnanaraj, Sara Christie, Armstrong, Alex, Kavaskar, Dr John Bosco, Women Wing President Catholic Union Dr Arul Jyothi and Sudha
The Following were invited: Auxilia Peter (Women’s Commission, Chennai), Sheila, Rosario, Xavier, Pauldoss, Jayaseelan, Rita,
Invited but Expressed Inability: Rita Tanjavur, Sheila, Rosario, Edward Tensing
Absented: Jayaseelan, Pauldoss, Xavier,

Gnanaraj explained the purpose and objectives of the gathering as envisaged in the first meet held ten years ago at Josephraj’s residence at Chengalpattu.
1. to share one year experiences, sorrows, agonies, victories, failures, ventures etc
2. to plan concretely where intervention can be made as individuals, as groups, as members of organizations, associations, movements
3. To revive and revitalize the link among the various catholic youth and workers organizations.

Further he recalled the tasks listed out in the earlier meeting held at Arch Diocesan Pastoral Centre Santhome, Chennai.
1. To help women entrepreneurs in consultation with Tamil Nadu Minorities Development Corporation Ltd, Chennai
2. To conduct education and career guidance for catholic youth at Vicariate level,
3. To help the catholic community to make use of internet as a source of income
4. To sustain, guide and animate youth movements like YCS/YSM, AICUF, YCW, DYC etc through dynamic and critical intervention.

The ball was set rolling by inviting Tony Fernandez on his foray in to body politics by launching Indhya Christhuva Makkal Katchi (Indian Christian People’s Party) a year ago, later by Armstrong on his involvement with Tamil Christhuva Viduthalai Iyakkam(Tamil Christian Liberation Movement), Thookku thandanaikku Ethirana Iyakkam (Movement to abolish Capital Punishment), Kavaskar from Idinthakarai on the Peoples Struggle against the Koodankulam Nuclear Power Plant in Tirunelveli Dist , Josephraj on his efforts to obtain Most Backward Classes - MBC status for all the Christians in Tamil Nadu, Gnanaraj’s visit to Bangkok, Thailand as YCS/AICUF delegate from India to the 10th anniversary of Cardijn Community International - CCI and General Assembly.

Tony was jubilant about his sharing of the experiences after launching the political outfit. He has realized that the mobilization of people within the church is not possible as both the church and the laity have not considered necessary. Having worked with the Diocesan Youth Commission, catholic renewal movement of india (CRMI), Catholic Union (AICU), Diocesan Laity Commission, National Biblical Catechetical Liturgical Commission (NBCLC) Bangalore and association with other youth groups like YCS, YCW, AICUF, CWM he has realized that creation of participatory structure within the church is still a pipe dream. However, having been trained to go out to the world to be salt of the earth by the Vatican II, he could not sit idle. There are a number of Christian political outfit already some with the overt blessing of the church some without any official support. Vazhvurimai Iyakkam and Kristhava Jananayaga Katchi are two examples for the former and latter. Still with long term plans the party was launched with Most Dr Rev A M Chinnappa SDB, Ph D the Arch Bishop of Madras-Mylapore and Most Rev Lawrence Pious Auxiliary Bishop of Madras-Mylapore. The response from the laity in Chennai area was overwhelming. Similarly, the response from other places like Puduchery, Trichy etc was also encouraging. However, some have objected to the new outfit as already some existing outfits are functioning with similar aims. Albeit the slight murmur, the group went on to contest in the local body elections in Tamil Nadu on the 17th October in some areas where the Christians are in a sizeable manner. A moderate presence is made and in particular, the support to the mayoral candidate of MDMK for Trichy made the candidate to the third position. Many candidates have won up to 200 votes in many areas. However, having forayed in to the new area, lots of lessons have to be learnt in the near future. The official church also backed out in the wake of criticism by many.
Josephraj intervened to suggest that the precautions to be taken to work as a political party, need some prominent person with sound financial background who can travel around with a small crowd to make impression of the existence of the party, a strong media coverage, regular programs to highlight the party etc. At the same time he shared the fact that except the Christian fisher folk no other Christian community enjoys the Most Backward Class status in the state. Hence, efforts are taken by him with his friends shortly to convene conference at Chennai to invite the ruling party ministers and CM to make a formal request to include all Christians in the MBC. He lamented that the church is taking a lot of efforts to impress the Central Govt to extend the benefits of the SC to Christian converts, has little paid attention to the above problem. Hence, we must move out of the church to achieve the needs of the community through political intervention.

Kavaskar from idinthakarai Tirunelveli has shared the background of the struggle of the people of his village against the koodankulam atomic Plant (KKAP). He stated that the danger level is high and the recent events in Fukushima, Japan has doubled the fears hence the overwhelming participation of the coastal people in the struggle. However, the public is not convinced that after a gap of two decades, after spending a colossal sum of Rs 10000 Crores the renewed struggle has not won any support from the public. Further, the Nadar community has openly supported the plant and accused the fisher folk of preventing the development of their community as well as the area. The direct involvement of the church including the bishop and clergy has further overshadowed the struggle. The state Govt has stopped with a resolution in the assembly to stop the work in the plant and has not further progressed. The dilemma of the protesters is how long the struggle can be extended and what would be the strategy to sustain the movement to internationalize the issue of nuclear hazard. It seems the Govt has not learnt any lesson, since the accident in the Three Mile Island (France), Chernobyl (Russia), Fukushima (Japan),

Armstrong shared his experience with the movement for abolition of capital punishment in India in the wake of the rejection of mercy petitions of the accused in the Rajiv Gandhi murder case by the President Of India and the Tamil Christians Liberation Movement in support of Internal displaced Tamils in Sri Lanka for early rehabilitation and resettlement in their homeland, taking up the war crimes against the President of Sri Lanka in the international forums including the International Court of Justice, he has been successful in organizing many meetings in favour of the Sri Lankan Tamils along with the like minded people including the students and staff from Arul Kadal, Foreshore Estate. For the abolition of capital punishment he has collaborated with various political outfits from MDMK, Communist Parties, Naam Tamizhar etc.
Gnanaraj Finally has shared the experience as the Indian delegate to the CCI Tenth Anniversary and General Assembly at Bangkok, Thailand. The meeting was attended by 45 delegates from Srilanka, Vietnam, Thailand, Malaysia, Singapore, Australia, Japan, Belgium, France, Kenya, Burma, Hong Kong, the Philippines, Indonesia and India held at the St Camillian Pastoral Care Centre, Lat Krabang, Bangkok, Thailand from 23rd to 25th July 2011. Rev Antoine sondang former chaplain IMCS/ICMICA delivered the key note address on “Peace Building Through Sustainable Development”. A notable participant was Charles Santiago former YCW and Civil society member now opposition MP in the Parliamen Klang Malaysia. Thereafter the country wise reports were presented to chalk out the future work. The cultural evening was held on the evening of 24th where every country delegates were asked to share the dance/song forms of their countries. The meeting elected the new international team of President, Secretary, Treasurer, Collaborators and Co-opted members. Translation of the works of Cardinal Cardijn in to various languages, celebration of the Golden Jubilee of the Vatican II, feast of Pentecost to be celebrated with like minded youth groups of the locality to ensure unity of purpose etc were some of the resolutions of the assembly.
Apart from the assembly, he shared his observation on Thailand.
The lunch was served at 2.00 pm. Thereafter the meeting continued till 3.30 pm with common sharing on the campaign against the nuclear energy and expressed that the group organized a one day fast along with like minded secular movements, parties, organizations like Physicians for Peace, Pennurimai Iyakkam, DYC, on the marina beach as early as 1988 on the wake of Chernobyl nuclear disaster in Russia. A note of thanks giving was given by Dheepam the host for the meet to everyone including M C Michael who despite his age and preoccupation at his school and parish, for having come to coordinate the meeting, Gnanaraj for sending SMS and contacts to make this meeting to happen and Tony Secretary, Arch Diocesan Laity Commission for having arranged the meeting hall and lunch. Another one year full of action by the members is wished to every one. May the Lord give us the strength and stamina and healthy life to carry on our campaigns and struggles and involvement.

(Gnanaraj T X)
Coordinator
x_g_raj@yahaoo.co.uk ,
Rev M C Michael 9865097601, Anthony Fernandez 9789978155, Josephraj 9443326295/27426295 Gnanaraj 9445393659 / 9445003794, Sara 9283228113, Sheila 9840997999, Armstrong 9445487103, Jeyaseelan 9841979928, Dheepam 9444330393, Paul Doss 9884249461, James Victor 9443131231, Rita Devanesan 9443710133, Rosario 9840251065, Tensingh 9444248879,

AAO QUESTION PAPER 2009

2009
SOUTHERN RAILWAY
EXAMINATION FOR SELECTION FOR THE POST OF ASSISTANT FINANCIAL ADVISERS
(70 PERCENT QUOTA)
Time: 3 hours 19th February 2009 Max Marks 150
INSTRUCTIONS TO THE CANDIDATES
Do not write your Roll No or name anywhere in the Answer Book. Only the Roll No should be written on the top sheet in the space provided.
NOTE 1. Answer any five questions. All questions carry equal marks
The marks for each sub-section are indicated in the brackets
2. All questions have two sub-sections – (a) & (b)
Candidates must answer both (a) & (b) of each questions attempted, to qualify for marks. For example if Q 1 is attempted then both (a) & (b) of Q1 must be answered to get the benefit of full evaluation of 30 marks as allotted to the whole question.

Answer any five questions (15 marks)
Q 1. (a) What do you understand by inter-railway and intra-railway transactions? How are such transactions proposed, accepted, adjusted and reconciled?
(15 marks)
(b) Do you think that the preparation of two accounts current – Approximate and Actual are necessary? Explain in detail
(15 marks)
Q 2 (a) What is a “Works Programme”? What are the various steps involved in its finalisaiton
(15 marks)
(b) Discuss “Pink Book”. “Orange Book” and ‘Divisional Works Programme’

Q 3 (a) Write Short notes on any Five (15 marks each 3 marks)
i. Traffic Suspense
ii. Admitted debits and disputed debits
iii. Draft para and provisional para
iv. Material modification
v. Stock adjustment account
vi. Single tender and limited tender
vii. “global meltdown”
(15 marks)
(b) What do you understand by Inventory Control? What is ABC analysis and its advantages?
(15 marks)
Q 4 (a) What is meant by Apportionment of Earnings? How is it done in respect of Goods Earnings of Through Traffic?
(15 marks)
(b) What is “Zero Based Budget”? How can this be made applicable for Revenue Budget?
Q5 (a) distinguish between the following (any three)
(15 marks – each 5)
i. Fall Clause and Option Clauses
ii. Zonal Tender and Bulletin Tender
iii. Purchase Preference and Price Preference
iv. Development Fund I & II
(15 marks)
(b) What are the Objectives of Budgetary Controls? Discuss the various Budgetary Reviews.
Q 6 (a) What is meant by Productivity Test? Do they serve any purpose?
(15 marks)
(b) What is “Operating Ratio”? Is it a fair Index to assess a Railway’s Performance? How can we improve upon the “Operating Ratio” of Southern Railway?
(15 marks)
Q! 7 (a) What is Stock Verification? How is the Stock Sheet prepared and finalised?
(15 marks)
(b) What are the various heads under “Purchase Suspense”? Give your suggestions for maintain this “Suspense” efficiently and currently?
(15 marks)
Q 8 (a) What is meant by Exchequer Control? In addition to Budget allotments, Demand and Primary Unit –wise-Why is Exchequer Control still necessary?
(15 marks)
(b) What are the various kinds of leave an employee is entitled to? When can leave been encahsed?
(15 marks)
Q9 (a) Discuss the salient features of the Official Languages Act 1963. Suggest steps for promoting Rajbhasha in southern railway.
(15 marks)
(b) How would you inspect an Executive Office? What are the objectives? Give suggestions for improving it.
(15 marks)
Q10 (a) Elaborate on the significance of “Cheques and Bills” reconciliation How can computerisation help in this area?
(15 marks)
(b) Discuss the merits and demerits of the Incentive Scheme on Railway Workshop

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AAO QUESTION PAPER 2010

2010
SOUTHERN RAILWAY
EXAMINATION FOR SELECTION FOR THE POST OF ASSISTANT FINANCIAL ADVISER
(70 PERCENT QUOTA)
Time: 3 hours 18th August 2010 Max Marks 150
SECTION- A
Answer in one word 8 x 2 = 16 Marks
a) The Suspense Head use to book expenditure the allocation of which is not known is_____
b) Wages not paid to staff within the stipulated period are taken to ________________________ of Unpaid Wages Account
c) In Railway Accounting ____________________________ sets of journal are maintained
d) All Transfer Transactions between railways are adjusted through ______________________
e) Interest on account of loans and advances is credited to Railway Board through _______________
f) The register maintained in accounts office to ensure that appointments are not made in excess of post sanctioned is known as ____________________ register
g) Estimate of Expenditure which is not submitted to vote of parliament known as _________________expenditure
h) Expenditure on track circuiting is charged to ____________________________
i) Cost of manufacturing of section of line not opened for traffic is charged to ________________
j) When railway land is lost through erosion, cost of the same is written back from capital to ______________
SECTION B
Identify the correct choice 7 x 2 = 14 Marks
Answer any seven
a) Bulk of southern railways apportioned earnings are generated through - Passenger/Goods traffic
b) In Appropriation Accounts expiations are furnished for variation between original grant and actual expenditure (correct / incorrect)
c) Block Account represents all physical assets of railways financed from loan capital and railway’s own generation funds ( correct / incorrect)
d) Tender received after the specified time of opening is known as – delayed tender / late tender
e) Railway pensioners are required to submit a life certificate once in a year / once in two years
f) The object of maintaining an Abstract Of Bills passed in Accounts Office is to reduce the number of cheques drawn everyday/ to issue more cheques of smaller value
g) The payment received by a railway employee while under suspension is known as subsistence allowance / compassionate pay
h) Leave on Average Pay is credited to the loan account of railway employee at the rate of 2 ½ / 3 days for each calendar month of service
i) Leave granted for railway employee under medical treatment for injures sustained in the course of official duties is known as accident leave / hospital leave
j) receipts from forfeited Provident Fund loans is credited to Railway Earnings / Staff Benefit Fund
SECTION - C
Answer any two 2 x 10 = 20 marks
a) Originating Earnings and Apportioned Earnings
b) Travelling Allowance and Transfer Grant
c) Voted Expenditure and Charged Expenditure
d) Group Incentive Scheme and CLW pattern of workshop incentive
e) Rate Contract and Running contract
SECTION – D
Write short notes answer any two questions 2 x 10 = marks
a) Inventory turn over ratio
b) Traffic book
c) Material modification
d) Workshop general register
e) Proforma on cost
SECTION – E
Answer any five questions 5 x 16 = 80 marks
a) What is known as the official language policy of the Govt? How is its implementation mentioned? 8 + 8 = 16 marks
b) What is the impact of 6th Pay Commission on the operating ratio of southern railway? How the operating ratio can be brought down? 8 + 8 = 16 marks
c) What are the different types of estimates prepared for execution of works? What are the points that are verified in accounts office while certifying the estimate 8 + 8 = 16 marks
d) What are the different types of tenders that are used to execute a work in the railways? What are the modifications effected to general conditions of contract at recent years 8 + 8 = 16 marks
e) What are the major sources of earnings for Indian railways? What are the steps that could be taken to improve the sundry earnings in Southern Railway?
f) What are the various stages of budget review followed in railways? What is the mechanism to ensure that the revenue expenditure is regulated with references to budget grant? 8 + 8 = 16 marks
g) What is the methodology adopted in the Internal Check of Establishment claims? How can we make our internal check mechanism more effective? 8 + 8 = 16 marks
h) How the Revenue Accounts is current compiled in Accounts Office every month? Detail the procedure followed in compilation and the annexures that are generated? 8 + 8 = 16 marks
i) What are the various suspense heads that are operated in the railways? What is the need to operate them? 8 + 8 = 16 marks

AAO EXAM QUESTIONS 2008

2008
SOUTHERN RAILWAY
Examination for Selection for the post of Assistant Accounts Officers
(70 percent quota)
Time: 3 hours 23rd January 2008 Max Marks 150

Note 1. THE QUESTION PAPER CONSISTS OF FOUR SECTIONS. SECTION-A CARRIES 15 MARKS, SECTION-B CARRY 10 MARKS. ALL THE QUESTIONS ARE TO BE ANSWERED IN THESE TWO SECTIONS
2. SECTION-C CARRIES CONSISTS OF TWO QUESTINS
3. SECTION –D CARRIES 82 MARKS CONSISTS OF 7 QUESTIONS OUT OF WHICH FOUR HAVE TO BE ANSWERED. EACH QUESTION CARRIES 20 MARKS
SECTION - A 3 x 5 = 15
Explain whether the following are TRUE or FALSE giving reasons
Financial performance is judged by wagon turn around
arbitration awards are to be treated as charged expenditure
General Managers have full powers to waive profit and departmental charges in respect of deposit work of a central Government organisation
the value realised from scrap sales is allocated to sundry earnings
a tender submitted after the opening date of a tender can be considered if it is financially advantageous to railways
SECTION B 2 x 5 = 10
I Identify the correct choice
a. expenditure which cannot be anticipated is met through Consolidated Fund of India/ Contingency Fund of India
b. transaction between railways and other ministries is known as Transfer Transactions/ Remittance Transactions
c. freight on material transported by a train for a deposit work executed by the railway is credited to Abstract Y / Abstract Z
d. postal haulage charges are computed on berth replacement / seat replacement
e. the index of fuel efficiency is SFC / O R

SECTION –C 4 x 5 = 20

1 ) Distinguish any FOUR of the following
a. Special Railway Safety Fund and Development Fund
b. Originating Earnings and Apportioned Earnings
c. M&P Programme and Works Programme
d. Bills Receivables and Bills Payable
e. IRCA and IRFA adjustments
f. Stock Adjustment Account and Stores in Transit account
g. Fall Clause and Option Clause

2) Write short note on any FIVE of the following 5 x 5 = 25
a. Traffic Book
b. Inventory Turn over Ratio
c. P E Index
d. PRIME and AFRES
e. Official Language Policy
f. Internal Rate of Return
g. Material Modification
SECTION D
Answer any FOUR of the following 4 x 20 = 80
1. What are the reasons for the operating ratio of Southern Railway exceeding 100? Is it healthy or inescapable? If it is not acceptable level, what are your suggestions for bringing it down below 100
2. What is the process for preparing the revenue and expenditure budget on Southern Railway? What are the various stages of Budgetary Review? Also discuss about the adoption of Zero Based Budgeting Techniques.
3. What are the major points of justification for electrification of existing Broad Gauge line between station A and Station B. what are the checks to be exercised by Finance when such a proposal is received for inclusion in PWP?
4. “Control of inventory is the effective way to control expenditure”. In the light of this, describe the inventory control mechanism on railways right from indenting stage through procurement, storage, issue and disposal?
5. What is traffic suspense? What are its constituent items? What steps you would suggest to reduce traffic suspense to the minimum?
6. Explain in detail the Costing System adopted in Southern Railways Repair Workshops? In what way it differs from the system of Production Units. Can you suggest any improvement on this?
7. Describe the various sources of funding for Railway Projects. Describe what the alternative sources of finance are. What do you understand by Pubic-Private-Partnership.PPP)

AAO EXAM QUESTIONS 2005

2005
SOUTHERN RAILWAY
Examination for Selection for the post of Assistant Accounts Officers
(70 percent quota)
Time: 3 hours 5th January 2005 Max Marks 150

Note 1. THE QUESTION PAPER CONSISTS OF FOUR SECTIONS. SECTION-A AND SECTION-B CARRY 24 MARKS EACH, SECTION-C CARRIES 20 MARKS AND SECTION –D CARRIES 82 MARKS
2. ALL QUESTIONS IN SECTIONS – A , B AND C ARE COMPULSORY
3. IN SECTION –D ANSWER ANY FOUR QUESTIONS, ALL OF WHICH CARRY EQUAL MARKS

SECTION - A 8 x 3 = 24 Marks
Explain whether the following are TRUE or FALSE giving reasons and explaining the correct position.
General Manager has no power to authorise SAG officers to travel by Private Airlines
Arbitration awards under Arbitration Act 1996 can be contested in a Court Of Law
Works and Stores tenders cannot be awarded to a party other than the lowest (L-1)
National Holiday Allowance is payable to eligible staff for the three National Holidays only
Dividend payable on Capital invested in Residential Buildings is less that the Capital invested in Track
FReight on material transported by train for a Deposit Work executed by the Railway is credited to Abstract – Y
Accident Compensation, Safety and Passenger Amenities Fund has been abolished
City Compensatory Allowance is not include for Leave Salary Encashment at the time of retirement
SECTION B 8 x 3 = 24 Marks
How will you deal with the following situation?
After opening of the tenders, one of the tenderers offers a discount
wagons weighed enroute are found to carry excess weight beyond the permissile limits
ex-gratia payment has been sanctioned by GM to railway employees affected by Tsunami
central railway refuses to accept IRFA debits on the plea that I is not an adjacent railway of southern railway
a PHOD asks the administration to pay the entire amount of Rs 2000/- in December 2004 for his mobile phone provided by the railway
a special pay sheet is lost by the cashier before payment has been made
you have detected a fraud of aout Rs 50000/- while inspecting a booking office
after opening of the tenders, the lowest tenderer expresses inability to carry out his work

SECTION- C 5 x 4 = 20 Marks
Distinguish between ANY FIVE of the following
1. Special Railway Safety Fund and Railway Safety Fund
2. PLB and Incentive Bonus
3. PEI and Operating Ratio
4. Gross Traffic Receipts and Gross Earnings
5. Single Tender and Single Offer
6. Pink Book and Green Book
7. Vote-On-Account and Voted Expenditure

SECTION – D 82 Marks
FIRST QUESTION IS COMPULSORY AND CARRIES 22 MARKS ANSWER ANY THREE OF THE REMAINING EACH OF WHICH CARRIES 20 MARKS

The three major achievements of the Accounts Department in the last 50 years are Computerisation in the 60s, Revised Classification in the 70s and FMIS in the 90s. Elaborate on the statement
OR
What are the major points of justification for provision of the 5th and 6th line between Chennai Central and Arakkonam. What are the points to be examined in Finance when such a proposal is received for inclusion in PWP?
What are the salient features of accounting followed in Southern Railway for reserved ticketing and in reserved ticketing in passenger traffic? What are your suggestions for improvement in both areas?
Elaborate the present system of accountal of Pension Payments. What are your suggestions for improving the same?
What are the important recommendations of Sudhir Chandra Committee? What changes are necessary in the present system of project management as far as Accounts Department is concerned?
What is the Official Language Policy followed in the railways? List out the documents which must be bilingual under section 3(3) of the Act. Give the Hindi equivalent for FA&CAO, Senior AFA and FC (Railways)
What are the various ways in which Railway Projects are financed? Explain the special features of financing followed in MRTS projects
elaborate on the system of Inventory Control followed in Railways with special emphasis on the role of Accounts Department
‘operating ratio is a good indicator of the financial health of a railway’, elaborated\ on this statement, what are your suggestions to bring down the operating ratio of Southern Railway to less than 100 % in the next five years

AAO EXAMINATION QUESTIONS

2002
SOUTHERN RAILWAY
Selection of Assistant Accounts Officers
(70 percent quota)
Time: 3 hours 19/08/2002 Max Marks 150

Instructions to candidates
The question paper consists Four sections. Section” A” caries 30 marks, Section “B” carries 20 marks, Section ”C” carries 20 marks and Section “D” carries 80 marks
all questions in the first three sections ‘A’, ‘B’ and ‘C’ are to be attempted
in section “D” any FOUR questions have to be attempted out of the total 8 questions

Section A
Explain whether the following statements are “TRUE” or “FALSE” giving reasons for your answer
10 x 3 = 20 Marks
1. all expenditure on computer and other related items is charged to Plan Head No 17- Capital
2. all expenditure on repairs of Plant & Equipment is charged to Demand No 07- Minor Head 500
3. GM has full powers to approve and sanction expenditure on modifications and improvements to Rolling Stock
4. excise Duty and Sales tax is payable on all items of rolling stock manufactured or repaired in railway workshops
5. works and stores tenders are to be awarded to L1 only as per the latest guidelines
6. study leave and Hospital leave can be sanctioned by DRMs
7. the value realised from scrap sales is allocated to sundry earnings
8. surcharges is levied on all consignments booked as wagon loads
9. leave encasehment is permissible for balance credit of LHAP
10. arbitration awards are to be treated as “charged Expenditure”

Section B
Multiple choice questions There is only one correct answer
10 x 20= 20 Marks

this is an index indicating fuel efficiency
a. operating ratio b. BCI
c. ROR d. SFC
expenditure on safety related works is allocated to
a. DRF b. DF
c. Contingency Fund d. SRSF
staff related to expenditure of POH debits from Raiwlay Workshop is allocated to this Primary Unit
a.1 b. 2 c.34 d.99
expenditure on ballast for track renewal works is allocated to
a. Plan Head 31 PU No 03
b. D No 04 PU No 32
c. D No 04 PU No 28
d. Plan head PU No 08
an expenditure of Rs 100000/- on ceremonial occasions is sanctioned by
a. DRM b. AGM c. GM D. Railway Board
concession for senior citizens is given as
a. 30 % in all classes in Mail and Express Trains only
b. 30 % in sleeper class and second class only
c. 25 % in oridinary second class
d. 25 % in all classes beyond 500 KMs
in case fo missing non-issued tickets in SPTMS
a. debits are raised for single-fare up to the farthest point
b. debits are rasied for second class-fare to the farthest
c. at a flat-rate of Rs 500/-
d. debits are rasied for 4 dult-fares in II Mil Express to the farthest station
powers are delegatged to CWMs in respect of jobs done for PSUs
a, to waive off the full Proforma on –cost
b. to charge only 50 % of the on cost
c. to charge 0 % on cost
d. none of the above
commuted portion of the pension is restored
a. 15 years from the date of super-annuation
b. 15 years from the date of commutation
c. 12 years from the date of retirement
d. none of the above
all expenditure in workshops in respect of deposit works
a. is first charged to WMS
b. only the direct labour and direct stores in first charged to WMS
c. on cost and administrative overheads are charged to Deposit works directly and the rest to WMS first
d. none of the above

Section C
5 x 4 = 20 Marks
Distinguish between:
Consolidated Fund and Contingency Fund
workshop manufacturing suspense and Mis Advance Capital
draft para and action taken note
coaching earnings and other coaching earnings
IRCA and IRFA adjustments
Section D
Answer any four questions
4 x 20 = 80 Marks
1. Explain in detail the costing system adopted in our Repair Workshops. In what respects it is different from the one followed in our Production Units. Do you consider that our system is working satisfactorily?
2. Write critical comments on the incentive scheme adopted in workshops. Do you opine that the new guidelines and increased rates of incentive issued in 1999 and the steps taken so far have served the purpose?
3. Explain he salient features and deficiencies if any in the PRS and SPTM accountal of the earnings. Is the system of concurrent checking of accounts working well? Give your suggestions for improvement.
4. Explain the different areas and the scope for ‘Leakage of Revenue’ and give your suggestions for improvements in the system of internal checks in the Accounts Office and inspections of the TIAs
5. Is the financial and budgetary control of earnings and expenditure exercised by the accounts dept satisfactorily? What are the steps to be taken for improvement of the entire process?
6. ‘The system of giving accounting allocation by the departments and their checking in the accounts department is a farce resulting in enormous number of mis-classifications’ Please comment
7. ‘The pension debits received are not audited. There is no effective system of cheming reviosnof pension payment’ give your views and suggestions if nay for improvement
8. ‘finance concurrence in general and finance vetting of indents and estimates can be done away with to improve efficiency and perform better’ Give your critical views on the above recommendation.


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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.

TRIBUTE TO MR THARIAN JOSEPH

LOVING TRIBUTE TO THARIAN JOSEPH
RETD SECRETARY COMPLAINTS & APO,
SOUTHERN RAILWAY CHENNAI

Adieu and not good bye !!!
Mr. Tharian Joseph passed away on 1st February 2010 at his residence in Chennai . The burial service was held on 5th Feb 2010 at St Luke’s Church, Anna nagar, Chennai 40

At the outset I offer my personal condolences and on behalf of the Executive Committee and the members of the Southern Railway Catholic Association of which I am one of the Vice Presidents.

He was Asst Personnel Officer and Secretary Complaints (Public Grievances) directly reporting to the SDGM of Southern Railway till his retirement in 1990. He was the President of the Southern Railway Catholic Welfare Association Southern Railway Chennai till his retirement. Like until Gandiji’s arrival from South Africa, no one knew of Congress as a political party, until Mr. Tharian took over the reins of the Southern Railway Catholic Welfare Association, no one knew about its existence. It was run on as a charity organization by a few Anglo Indian employees of the Southern Railway.

When he took over, he gave a name to it with all rules and regulations and byelaws and got it registered to make it a transparent organization and with definite structure to run it continuously. Thus he gave us a name and a structure and a face among our non-Christian colleagues in Southern Railway. We are thankful to his trial blazing work.

He did not stop with just naming the “baby” but went on to find nourishment in terms of fund rising for the association. He proposed to have music evening along with release of a souvenir. He made us to go around and to collect funds for advertisements to be published in the souvenir. With all the efforts the souvenir was published in 1988 first of its kind in the history of the organization. Thus, he toiled to collect enough money to run the organization. In the course of action, he released a list of his friends and relatives who were in the banking and jewelers business.

Further, he made to organization as one of the notable one among the other lay organizations of the Madras Mylapore Arch Diocese. He was successful, in organizing the annual thanksgiving service right in the NJO quadrangle with Most Rev Dr Casimir G SJ DD PhD, the then arch bishop of Madras Mylapore Arch Diocese as the chief celebrant of the Eucharistic service. The entire staffs of HQ were amazed at his organizing such blitzkrieg right in the railway campus. The fete has not been repeated even after two decades. The meticulous planning and execution was his original idea and he executed through all of us splendidly well.

In order to encourage the spirit of unity among the Catholics employees of the Southern Railway, he organized long pilgrimage tour to Goa. To set an example, he joined with his family. The visit to the holy cathedrals and the visit to the Bom Jesu Cathedral where the mortal remains of St Francis Xavier, patron saint of missions and popularly known as Lord of Goa are preserved, are unforgettable. We owe a lot of thanks to the efforts he had taken.

Also, during his tenure as the President, we had ample opportunity to visit the homes maintained by the Missionaries of Sisters of Charity, the congregation of Mother Theresa in around Chennai. The practice of having Friday Eucharistic service at the St Antony’s Church was started during his tenure. Also visit to various parishes during Good Friday in and around Chennai and the way of the cross on Fridays were started during his tenure as the President.

Personally, Mr. Tharian and my father David Dorairaj retd AWM/EWS/AJJ Southern Railway, were good friends and the friendship lasted till the death of my father on 13th May 2009. when I informed about the death of my father at the Railway Hospital on 13th may 2009, he was eager to come pay his last respects to him. I cannot forget his initiative to take myself and my friend Mr A L Xavier, in to the Wisemen Association Perambur Branch. Together with him we both had attended many meetings of the association and were able to execute a few projects for the needy people.

What is striking was the man’s compassion for the poor and the needy. Though born in a well to do family in kerala, he never had the air of superiority and snobbishness. I never felt him as an officer of the Central Govt but always as a great friend and a guide. Hence, he used to call me often on phone and enquire about many things. Even a month ago he was passionately pleading for a widow of a railway employee of LW/PER for issue of ID card.

Once again, I offer my heartfelt condolences to the bereaved family, sons, daughters, daughters-in-law, sons-in-law and grand children. Hence, let me conclude “adieu and not good bye” because as Christians, we believe that we shall see him on the beautiful shore as we see him now.

D XAVIER GNANARAJ,

AAO/W/PER

NEW JOINT OFFICE

SOUTHERN RAILWAY,

AYANAVARAM CHENNAI 23
Posted on the 5th February 2010

9003060199

91-044-26741659

email: x_g_raj@yahoo.co.uk, dxgnanaraj@gmail.com

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