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Appendix III (IREM) Examination for Indian Railway
Accounts staff
To assist the aspirants for appearing the Appendix III (IREM) exam.conducted by the Railway Board,New Delhi which is qualifying for promotion to the post of
SO(A), TI(A) and ISA in Indian Railways Accounts Dept.
Thursday, 12 June 2014
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Appendix III (IREM) Examination for Indian Railway Accounts staff:...
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5. Write an essay on any ONE of the following:
i)
ii)
iii)
10 marks
Role of Central Vigilance Commission
Raj Bhasha policy in the Railway
Mobile phone revolution pros and cons
6. Distinguish between any THREE pairs.
i)
ii)
iii)
iv)
3 x 2 = 6 marks
Principal & Principle
Watch & Watch dog
Vindicative & Vindicated
Dead & Deadly
7. Write briefly on any THREE:
i)
ii)
iii)
iv)
3 x 3 =9 marks
The negative aspect of outsourcing of Government activities
Impact of inflation on Railways
Cross-subsidisation
Meditation and Stress relief
Part II
100 marks
Answer any FOUR questions. All questions carry equal marks
1.
How are the Approximate Accounts compiled ? Give suggestions as to how this can be
estimated accurately so as to match Actuals.
2. Write short notes on :
i)
ii)
iii)
iv)
v)
Annexure J & K
E-Reconciliation
Operating Ratio
Demands Recoverable
Re appropriation of Budget
3.
Give a brief account of Traffic Suspense ? How can it be contained ? Emphasise the role of
the Divisional Executives in realizing the dues.
4. Distinguish between Internal Audit and External Audit. Give suggestions as to how Internal
Audit can be strengthened and streamlined to enable meaningful introspection.
5. The expenditure under Demand No.16 is controlled not only with reference to Allotments
under Plan Heads but also source of funds. Explain why this is required, giving examples of
projects funded by different Source of Funds.
6. Trace the various stages of budgeting through the Financial year explaining the performance
indices of the different departments in the Revenue Demands.
^*&^%$*&^%
SOUTH CENTRAL RAILWAY
ACCOUNTS DEPARTMENT LDCE FOR AAOS(GR.B) 05.06.2012
Paper II Written examination (Without Books)
Time allowed: 3 Hrs
Max.Marks: 150
Part-I
Financial justification for Expenditure, Traffic Costing and Management Accounting
Answer any TWO questions. All questions carry equal marks.
1.
How would you evaluate a Works Programme proposal for a 3rd line on a fully
saturated section ? If there is a counter suggestion that, instead, the existing
infrastructure for line capacity augmentation can be upgraded, which would
your concur ? Please justify your choice.
25 marks
2. Write short notes on :
i)
ii)
iii)
iv)
v)
5 x 5 = 25 marks
EKMs
Public Private Partnership (PPP)
Cost Benefit Analysis
SEC
Wagon Turn Round
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3. Describe how costing is done for Suburban services on a section also used for
mainline Mail and Express trains.
25 marks
4. a) What is Productivity Test ? How is it conducted ?
b) Write Short notes on :
i) Operating surplus
15 marks
2 x 5 =10 marks
ii) Functions of a Management Accountant
PART II
This part consists of two sections. Candidates should attempt either of the two sections as per their
optional subjects. Answer any FOUR questions.
SECTION A TRAFFIC ACCOUNTS, STATISTICS & ESTABLISHMENT
5. What is the role of TIAs? How do TIAs supplement the checks made in Traffic
Accounts? Give examples.
25 marks
6. Explain how 10-day Statement of Earnings are compiled? What purpose do they serve ? State
if they can be discontinued, duly justifying your advice to continue them or
otherwise.
25 marks
7.
Write short notes on :
5 x 5 = 25 marks
a) Extraordinary Leave
b) Primary Units 43 & 44
c) Siding Charges
d) GTKMs
e) Statement No.6 A
8.
Give a brief account of the various Minor Penalties and the procedure for
imposing the same.
25 marks
9. a) Explain how E-Payment of Freight and E-ticketing of Passenger tickets have helped the
Rail-users.
10 marks
b) Railways have also gained by introducing these. Please elucidate 15 marks
10. Frequent withdrawals indicate that Provident Fund has over the years lost the purpose for
which it was conceived. State if you agree or not, elaborating your answer. Give suggestions as to
what incentives can be extended to encourage savings in
P.F.
25 marks
SECTION B: GENERAL EXPENDITURE, STORES AND WORKSHOP ACCOUNTS
11. (a) How is Stores Budget compiled ? What are Issues within the Demand?
15 marks
(b) What is Sales Suspense and how is it cleared ?
10 marks
12. Write short notes on :
5x5=25 marks
a) Purchase Grant
b) Turnover Ratio
c) Reimbursement of medical bills
d) Incentive Scheme in Workshops
e) WCA
13. What is Unsanctioned Expenditure ? Give the different categories of the same
with suggestions as to how they can be cleared.
25 marks
14. Why do POH costs vary from Unit to Unit? Explain the process and the
various inputs and sources that are used in arriving at the POH costs. 25 marks
15. With Corporate medical facilities being widely available, is there a need for a
departmental medical set-up ? As in Education, is there room for downsizing
this? Please justify your stand .
25 marks
16. a) Explain the rules regarding regularizing Variation in Quantities in
Contracts.
10 marks
b) Stock Verifiers cadre is dwindling and there have been less optees. Why?
Can you suggest if and how the cadre can be made more attractive?
15marks
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()()()()()()()()()
Posted by Nageswara Rao M, Secunderabad Mobile: 09492432160 Email ID:
nageswararaom2000@gmail.com at Thursday, June 12, 2014
Labels: LDCE, QUESTION PAPERS
1 comment:
neelkanth Thursday, 09 July, 2015
kindly provide the answers of the above questions. thanks
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APP. 3 IREM EXAMINATION
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