Wednesday, July 8, 2020

GRP

SET C

Q1. Railways Accounts are maintained:-

Q2. Railways maintain ‘Finance Accounts’ :-

Q3. The Capital and Revenue Account Current Proforma consists of following three parts:-

Q4. Charged Expenditure is :-

Q5. An expenditure of Rs 1 lakhs paid to the Casual Labour of New Construction Lines as a result of decision given by CAT will be chargeable to-

Q6. Contingency Fund is at the disposal of :

Q7. When an occasion arises to meet unforseen expendiutre pending authorisation of such expenditure by Parliament and on a ‘New Service’ not contemplated in Budget application is made for withdrawal of advance from:

Q8. The Revised Classification of Revenue and capital Expenditure corresponds with:

Q9. During the year 1986-87 & 1987-88 following plan heads have been introduced by Railway Board under Demand No. 16. :

Q10. Under works grants, the credit for released materials is indicated by the primary unit:-

Q11. Funds for successive two years are asked through Budgetary Review namely :

Q12. Sales proceeds in Canteen, State Govt. Grants to School Fees from Students are shown as :-

Q13. Re-appropriation is permissible :-

Q14. Stamp duty must be paid on:-

Q15. Pre-check should be exercised in case of :-

Q16. The link between the two set of accounts viz. Commercial Accounts and the Government Accounts is established through operation of the three main suspense heads :-

Q17. The Transactions under the following heads are closed to Government in the books of Railways :-

Q18. Primary unit for payment to contractor under works grants is :-

Q19. Demands Payable is not operated for the following transactions

Q20. On clearance of an item in respect of Departmental Credit Note from Accounts Office Balance Sheet, the following Journal Entries are made:

Q21. An amount of Rs. 450.50 returned as unpaid wages of Accounts Clerk vide unpaid No. 1/45 dated 9.5.85 is to be paid in 5/88 by passing a P.O. the amount will be debited to :

Q22. An amount of Rs. 100 in respect of Cash Award has been returned as unpaid vide unpaid list No. 1/44 dated 5.8.88. The Employee approaches you on 10.08.88 for arranging payment. What appropriate action do you purpose

Q23. In order to bring into year’s account all the cash in transit pertaining to 31st March, the following action in taken

Q24. Account Current for a month can be compiled when the following data is ready

Q25. In case of Inter-Railway transactions the responding office book the transactions in its books :

Q26. Plan Head 1100 is for

Q27. The Accounts Heads involved in settlement of Remittance transactions are:

Q28. The transaction originating in the books of P&T Department will pass through following heads in the books of Railways:

Q29. Challan No. 29 dated 29.5.88 for Rs. 43,000 of R.B.I, New Delhi though pertains to Northern Railway has been erroneously included in credit scroll of Western Railway and the credit to that extent has also been afforded by R.B.I., Central Accounts Section, Nagpur. What is the proper procedure for adjustment?

Q30. In the Divisional Books, the balances to the end of particular period under “Cheques and Bills’ will consist of

Q31. While reconciling balances under ‘Cheques&Bills’ of Hqrs Unit, it was revealed that there are heavy debit balances. The collective reasons for this Phenomena will be

Q32. M/S. Chimanal & Co. have deposited Security Deposit of Rs. 24,000 at Divisional Cashier, Bombay Central the transaction will be booked in Sr. DAO-BCT’s books as under :

Q33. On receipt of Monthly Bank Account from R.B.1 Central Accounts Section, Nagpur, the payments in respect of Cheques & Bills are adjusted in Books as follow:

Q34. On receipt of Monthly Bank Account from R.B.I., Nagpur, the receipts in respect of Remittance into bank are adjucted in Books as under:

Q35. On closing of March Accounts it was noticed on Ist August that an amount of Rs. 20,000 has been erroneously booked under K-300 instead of K-400, following appropriate action will be taken:

Q36. As on 31 3.88 there is credit balance of Rs. 152 crores under ACF. it indicates that :

Q37. Boiler Nos. R-351 XT and R-540 XT were transferred from western Railway to Central Railway for which the following adjustment will be made:

Q38. Development Fund bears the expenditure on unremunerative operating improvement costing more than

Q39. The Pensionary Charges are booked under

Q40. In estimates for construction department Environmental changes in kept ........ of the cost of the work

Q41. As per revised allocation rules the cost of cosntruction of Staff Quarters for Class III and Class IV Staff is chargeable to

Q42. Part A of ACF deals with payments towards Accident compensation, however the expenditure is actually booked under Revenue Head

Q43. The expenditure incurred on the following items is not included in Block Account:

Q44. The following groups of three suspense heads should not normally have credit balance:

Q45. The following Suspense Head is operated on Railways

Q46. In order to have more useful managerial control, it is necessary that :

Q47. The Financial position of individual Railway is known from:

Q48. The Budget order includes:

Q49. 'Gross Receipt' include the figures:-

Q50. The assignments made by President from the charged Portion of budget to meet the specific expenditure on charged items is called:

Q51. The following accounts are submitted to Public Accounts Committee which is a Parliamentary Committee:-

Q52. The issue of classification and re-classification of any commodity is referred to:

Q53. The committee appointed to review the arrangements that exist between Railways Finance and General Finance and make necessary recommendation in respect of fixed return is called :

Q54. The Approximate Account Current in prepared on the basis of :

Q55. The Monthly Account Current is

Q56. Which statement is correct in respect of RRSK (Rashtriya Rail Sanraksha Kosh)

Q57. According to recent orders of Railway Board, the bulk order debits are also booked under:-

Q58. According to recent orders of Railway Board the monthly Account current is to be compiled in:-

Q59. In order to meet cost of replacement of assets, the normal life of which is over, due to wear and tear following fund is created

Q60. In the Approximate Account Current the figures shown under 'Cheques & Bills' "Remittance into Bank" are

Q61. Which statement is correct in respect of EBR (IF)

Q62. In the Plan-headwise statement accompanied with Capital Account Current, the figures shown under each plan-head are

Q63. Debt Head Report is prepared

Q64. Debit Head Report is a review of :

Q65. Operating ratio of Railways in year 2019 -20 was :-

Q66. In Appropriation Accounts:-

Q67. The explanations for variations between the Original Grant or Appropriations and Final Grants or Appropriations and actual expenditure of the year are recorded in Appropriation Accounts under:-

Q68. In the statement of defects in budgeting, items of the following value are only included:-

Q69. In the statement of Mis classification items of the following value are only included:-

Q70. In the statement of unsanctioned expenditure, the items are classified as under:-

Q71. Operating ratio is worked out by the following formula :-

Q72. The Exchequer Control is exercised on:

Q73. Parliament exercises control over Railway Finances mainly through following three Parliamentary Committees:

Q74. On Pre-1980 Capital at charge, the dividend is payable at the rate of:

Q75. The cost of a temporary or Experimental work is chargeable to :

Q76. Expenditure on Ceremonial occasions in connection with the opening of new lines is charged to :




All question carefully copy paste from ECR Appendix 2A model Question Paper but if any mistake found please write on comment box. Also any suggestions write down in comment section. 

ECR Model Question Paper for Appendix 2a

2 comments:

  1. The operating ratio of the railways is expected to improve from 98.4% in 2017-18 to 96.2% in 2018-19 and to 95% in 2019-20, he said. The operating ratio — a measure of expenditure against revenue — is an important parameter to gauge the health of railway finances.

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    Replies
    1. Source
      https://www.google.com/amp/s/m.economictimes.com/industry/transportation/railways/budget-2019-operating-ratio-of-indian-railways-likely-to-improve/amp_articleshow/67802445.cms

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