Railway Board Order – Objective type questions in departmental examination for Accounts department, Sample Paper and Notes on abbreviation

Railway Board Order – Objective type questions in departmental examination for Accounts department, Sample Paper and Notes on abbreviation

GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
(RAILWAY BOARD)

RBA 100/2019

No. 2006/AC-II/20/2(APPENDIX-2)

 18-11-2019

Principal Financial Adviser
(All Zonal Railways & PUs) .

Sub:- Introduction of objective type questions in departmental examination for Accounts department.

Attention is invited to Board’s letter no. E(NG)I/2018/PM/1/4 dated 14/12/2018 under which detailed instructions for introduction of 100% objective type papers for promotional examination to expedite and simplify examination process were issued.

The issue of introduction of objective type questions in departmental examination for Accounts department has been under consideration of Board for quite some time and it has been decided that the same may also be adopted for Account department as under:-

S.No	Departmental examination for Accounts Department	Objective type
1	Departmental Examination for promotion from Gr. D to Gr. C	100% Objective type questions comprising of one paper only.
2	Appendix-2 IREM examination –
2.1	General Rules & Procedures/GRP	20% Objective type
2.2	Optional Paper

A sample of probable objective type question papers is enclosed for information and guidance which may also be elaborated as per requirement. While questions may be selected in such a manner to judge the requisite caliber of employee and it may also be ensured that the quality of internal check 1s diluted in any manner.

A feedback of action taken may be advised to Board’s office.

(SAMIDHA SINGH)
DIRECTOR FINANCE/CC
RAILWAY BOARD

ABBREVIATIONS

1. AOB – ACCOUNTS OFFICE BALANCE SHEET
2. AM – ADJUSTMENT MEMO
3. AGM – ADDITIONAL GENERAL MANAGER
4. AS – ACCOUNTING STANDARDS
5. AAC – ANTICIPATED ANNUAL CONSUMPTION
6. RR – ANNUAL RATE OF RETURN
7. ATR – ACTION TAKEN REPORT/ACCIDENT RELIEF TRAIN
8. ARTS – ADVANCED RAILWAY TICKETING SYSTEM
9. AIMS – ACCOUNTING INFORMATION MANAGEMENT SYSTEM
10. AIDS – ACQUIED IMMUNO DEFICIENCY SYNDROME
11. AASU – ALL ASSAM STUDENTS UNION
12. ASI – FARCLEOLOGICAL SURVEY OF INDIA
13. AFRES – ADVANCED FINANCE RAILWAY EARNINGS & EXPENDITURE SYSTEM
14. ATAS – ALTERNATE TRAIN ACCOMMODATION SYSTEM
15. BCCI – BOARD FOR CRICKET CONTROL OF INDIA
16. BR – BILLS RECOVERABLE
17. BEP – BREAK EVEN POINTE,
18. BoS – BOOKS OF SANCTION
19. BFR – BOGIE FLAT FOR RAILS
20. BOT – BUILD OPERATE & TRANSFER
21. CBDI – CENTRAL BOARD OF DIRECT TAAXES
22. CVC – CHIEF VIGILANCE COMMISSIONER
23. CiEC – CHIEF ELECTION COMMISSIONER
24. COS – CONTROLLER OF STORES
25. COD – COMMRECIAL OPERATION DATE /CASH ON DELIVERY
26. CE – CHIEF ENGINEER
27. CIF – CARRIAGE INSURANCE AND FREIGHT
28. CRB – CHIRMAN RAILWAY BOARD
29. CGA – CONTROLLER GENERAL OF ACCOUNTS

30. C&AG – COMROLLER & AUDITOR GENERAL OF INDIA
31. CRIS – CENRE FOR RAILWAY INFORMATION SYS TEM
32. CONCOR – CONTAINER CORPORATION OF INDIA LIMITED
33. CWM – CHIEF WORKS MANAGER
34. CORE – CENTRAL ORGANIZATION FOR RAILWAY ELECTRIFICATION
35. COFMOW – CENTRAL ORGANIZATION FOR MODERNIZATION OF WORKSHOP
36. CRRM – CREDIT FOR RAILWAY RELEASED MATERIAL
37. CLW – CHITTARANJAN LOCOMOTIVE WORKS
38. CCL – CHILD CARE LEAVE
39. CL – CASUAL LEAVE
40. CCA – CITY COMPENSATORY ALLOWANCE
41. CONCERT – COUNTRY WIDE NEWORK FOR COMPUTERIZED ENHANCED RESERVATION AND TICKETING
42. CAS – CENTRALIZED APPORTIONMENT SYSTEM
43. CPU – CENRAL PROCESSING UNIT
44. CRC – CADRE RESTRUCTURING COMMITTEE
45. CAT – CENTRAL ADMINISTRTIIVE TRIBUNAL
46. CBI – CENTRAL BUREAU OF INVESTIGATION
47. CPOH – CENTRAL PERIODICAL OVER HAULING
48. CRE – CAPITAL REVOVERY FACTOR
49. CRR – CENTRE FOR RAILWAY RESEARCH
50. CSR – CORPORATE SOCIAL RESPONSIBILITY
51. CTARA – CENTRALIZED TRAINING ADADEMY FOR RAILWAY ACCOUNTS
52. CTG – COMPOSITE TRANSFER GRANT
53. DBFOT – DESIGN BUILT FINANCE OPERATE & TRANSFER
54. DEMU – DIESEL ELECTRIC MULTIPLE UNIT
55. DFC – DEDICATED FREIGHT CORRIDOR
56. DP – DEMANDS PAYABLE
57. DLW – DIESEL LOCOMOTIVE WORKS
58. DHR – DEBT HEAD REPORT/DARJEELING HIMALAYAN RAILWAYS
59. DGS&D – DIRECTOR GENERAL SUPPLIES & DISPOSAL
60. DIFCCIL – DEDICATED FREIGHT CORRIDOR CORPORATION OF INDIA LIMITED
61. DMRC – DELHI METRO RAIL CORPORATION
62. DMW – DIESEL LOCO MODERNIZATION N WORKSHOP
63. DRM – DIVISIONAL RAILWAY MANAGER
64. DRE – DEPRECITION RSERVE FUND
65. DF – DEVELOPMENT FUND
66. DG – DIRECOR GENERAL
67. DCF – DISCOUNTED CASH FLOW
68. DBMS – DATA BASE MANAGEMENT SYSTEM
69. DA – DEARNESS ALLOWANCE
70. EOQ – ECONOMIC ORDER QUANTITY
71. EOL – ENGINE ONN LOAD/EXTRA ORDINARY LEAVE
72. EPC – ENGINEERING PROCUREMENT & CONSTRUCTION
73. ETKM – EQUATED TRAIN KILOMETRES
74. EFT – ELECTRONIC FUND TRANSFER
75. EBR – EXTRA BUDGETARY RESOURCES
76. EBRIF – EXTRA BUDGETARY RESOURCES INSTITUTIONAL FINANCING
77. EBR/PPP – EXTRA BUDGETARY RESOURCES(PUBLIC PRIVATE PARTNERSHIP
78. EDPM – ELECTRONIC DATA PROCESSING MANGER
79. ECS – ELECTRONIC CLEARING SERVICE
80. FC – FINANCIAL COMMISSIONER
81. FOB – FREE ON BOARD
82. FOR – FREE ON ROAD
83. FIFO – FIRST IN FIRST OUT
84. ENSD – FST MOVING, NORMAL MOVING, SLOW MOVING & DEAD
85. FAQ – FREQUENTLY ASKED QUESTIONS
86. FSC – FOREIGN SERVICE CONTRIBUTION
87. FOIS – FREIGHT OPERATIONS INFORMATION SYSTEM
88. FIRR – FINANCIAL INTERNAL RATE OF RETURN
89. FLS – FINAL LOCATION SURVEY
90. FRBM – FISCAL RESPONSIBILITIES & BUDGET MANAGEMENT (ACT)
91. GST – GOODS & SERVICE TAX
92. GASAB – GOVERNMENT ACCOUNTING STANDARD ADVOSIRY BOARD
93. GM – GENERAL MANAGER
94. GTKM – GROSS TONNE KILOMETRE
95. G&SR – GENERAL & SUBSIDIARY RULES
96. GAAR – GENERAL ANTI AVOIDANCE RULES
97. GSP – GENERALISED SYSTEM OF PREFERENCES
98. HOD – HEAD OF DEPARTMENT
99. HRA – HOUSE RENT ALLOWANCE
100. HBA – HOUSE BUILDING ALLOWANCE
101. HOR – HIGH OFFICIAL EQUISITION
102. HMR – HYDERABAD METRO RAIL
103. HSR – HIGH SPEED RAIL
104. IRR – INTERNL RATE OF RETURN
105. ICF – INTEGRAL COACH FACORY
106. IRCTC – INDIA RAILWAY CATERING & TOURISM CORPORATION
107. IRSDC – INDIAN RAILWAY STATION DEVELOPMENT CORPORATION
108. IRFC – INDIAN RAILWAY FINANCE CORPORATION
109. IRIFM – INDIAN RAILWAY INSTITUTE OF FINANCIAL MANAGEMENT
110. TT – INCOME TAX
111. JP – INTERNET PROTOCOL
112. IPAS – INTEGRATED PAY ROLL ACCOUNING SYSTEM
113. ICMS – INTEGRATED COACH MANAGEMEN SYSTEM
114. IAFT – INDIAN ARMED FORCE TICKET
115. ITCC – INCOME TAX CLEARANCE CERTHCATE
116. HT – INDIAN INSTITUTE OF TECHNOLOGY
117. ITI – INDUSTRIAL TRAINING INSTIUTE
118. ISRO – INDIAN SPACE RESEARCH ORGANIZATION
119. IPL – INDIAN PREMIER LEAGUE
120. ITAS – INDIAN ADMINISTRATIVE SEERVICE
121. IFS – INDIAN FOREIGN SERVICE
122. ICD – INLAND CONTAINER DEPOT
123. ICMS – INTEGRATED COACHING MANAGEMENT SYSTEM
124. JFRS – INTERNATIONAL FINANCIAL REPORTING STANDARDS
125. IGAS – INDIAN GOVERNMENT ACCOUNTING STANDARDS
126. INDAS – INDIAN ACCOUNTING STANDARDS
127. TOH – INTERMEDIATE OVER HAUL
128. IRCA – INDIAN RAILWAYS CONFERENCE ASSOCIATION
129. IRCOT – INDIAN RAILWAYS CENTRAL ORGANISATION FOR TELECOM
130. IRFA – INDIAN RAILWAY FINANCIAL ADJUSTMENTS
131. IRISET – INDIAN RAILWAY INSTITUTE FOR SIGNAL ENGINEERING & TELECOMMUNICATION
132. IRSDC – INDIAN RAILWAY STATION DEVELOPMENT CORPORATION
133. IVRS – INTERACTIVE VOICE RESPONSE SYSTEM
134. IRS – INDIAN REVENUE SERVICE
135. ICAS – INDIAN CIVIL ACCOUNTS SRVICE
136. IDAS – INDIAN DEFENCE ACCOUNTS SEERVIE
137. IRS – INDIAN REVENUE SERVICE
138. IRSE – INDIAN RAILWAY SERVICE OF ENGINEERS
139. IRSME – INDIAN RAILWAY SERVICE OF MECHANICAL ENGINEERS
140. IRSEE – INDIAN RAILWAY SERVICE OF ELECTRICAL ENGINEERS
141. IRSS – INDIAN RAILWAY STORES SERVICE
142. IRSSE – INDIAN RAILWAY SERVICE OF SIGNAL ENGINEERS
143. IRTS – INDIAN RAILWAY TRAFFIC SERVICE
144. IRPS – INDIAN RAILWAY PERSONNEL SERVICE
145. IRAS – INDIAN RAILWAY ACCOUNTS SERVICE
146. IRMS – INDIAN RAILWAY MEDIAL SERVICE
147. JCM – JOINT CONSULTTIVE MACHINERY
148. JV – JOINT VENTURE
149. KMRCL – KOLKATA METRO RAIL CORPORATION LTD
150. KRCL – KONKAN RAILWAY CORPORTION OF INDIA LIMITED
151. LAP – LEAVE ALONG PAY
152. LWP – LAVE WITHOUT PAY
153. LIFO – LAST IN FIRST OUT
154. LRDSS – LONG RANGE DEVELOPMENT STSTEM SOFTWARE
155. LOA – LETTER OF ACCEPTANCE
156. LPO – LOST PROPERTY OFFICE
157. LD – LIQUIDATED DAMAGES
158. LAN – LOCAL REA NETWORK
159. LPC – LAST PAY CERTIFICATE
160. LHS – LIMITED HEIGHT SUBWAY
161. LV – LAST VEHICLE
162. LWR – LONG WELDED RAIL
163. MACLS – MULTIPLE ASPECT COLOR LIGHT SIGNALLING
164. MEMU – MAINLINE ELECTRIC MULTIPLE UNIT
165. MFC – MULTI FUNCTIONAL COMPLEX
166. MMTS – MULTI MODAL TRANSPORT SYSTEM
167. MPLAD – MEMBER OF PARLIAMENT LOCAL AREA DEVELOPMENT
168. MRV – MEDICAL RELIEF VAN
169. MRTS – MASS RAPID TRANSIT SYSTEM
170. MB – MEASUREMENT BOOK
171. MODVAT – MODIFIED VALUE OF ADDED TAX
172. MRVC – MUMBAI RAIL VIKAS NIGAM LIMITED
173. MTRC – MOBILE TRAIN RADIO COMMUNICATION
174. MUTP – MUMBAI URBAN TRANSPORT PROJECT
175. MMRDA – MUMBAI METRO RAIL DEVELOPMENT AUTHORITY
176. MS – MEMBER STAFF
177. MCF – MODERN COACH FACORY
178. M&P – MACHINE & PLANTS PROGRAMME
179. MAR – MISCELLANEOUS ADVANCE RECEIPT
180. MAC – MISCELLANEOUS ADVANCE CAPITAL
181. NHSRC – NATIONAL HIGH SPEED RAIL  CORPORTION
182. MAS – MATERIAL AT SITE
183. MBO – MANAGEMENT BY OBJECTIVE
184. MIS – MANAGEMENT INFORMATION SYSTEM
185. MPP – MAN POWER PLANNING
186. NRUCC – NATIONAL RAILWAY USER CONSULTATIVE COMMITTEE
187. NEFT – NATIONAL ELECTRONIC FUND TRANSFER
188. NDA – NIGHT DUTY ALLOWANCE
189. NFR – NON FARE REVENUE

190. NTKM – NET TONNE KILOMETRE
191. NBFC – NON BANKING FINANCIAL CORPORATION
192. NRVY – NATIONAL RAIL VIKAS YOJANA
193. NTES – NATIONAL TRAIN ENQUIRY SYSTEM
194. NTXR – NEUTRAL TRAIN EXAMINER
195. O&M – OPERATIONS & MAINTENANCE
196. OBHS – ON BOARD HOUSEKEEPING SERVICES
197. OST – OBJECTIVES STRATEGIES AND TACTICS
198. OS – OPERATING SYSTEM
199. OWE – ORDINARY WORKING EXPENES
200. OT – OVERTIME ALLOWANCE
201. OA – ORIGINAL APPLICATION
202. PETS – PRELIMINARY ENGINEERING CUM TRAFFIC SURVEY
203. PET – PRIVATE FREIGHT TERMINAL
204. PPP – PUBLIC PRIVATE PARTNERSHIP
205. PTO – PRIVILEGE TICKET ORDER
206. PO – PURCHASE ORDER
207. PREM – PARTICIPATION OF RAILWAY EMPLOYEE IN MANAGEMENT
208. PRCL – PIPAVAV RAILWAY CORPORATION LIMITED
209. PFA – PRINCIPAL FINANCIAL ADVISER
210. PHOD – PRINCIPAL HEAD OF DEPARTMENT
211. PCME – PRINCIPAL CHIEF MECHANICAL ENGINEER
212. POH – PERIODIC OVER HAULING
213. PAC – PUBLIC ACCOUNTS COMMITTEE
214. PIS – PASSENGER INFORMATION SYSTEM
215. PRS – PASSENGER RESERVATION SYSTEM
216. PRIME – PAYROLL AND INEPENDENT MODULE
217. PC – PERSONAL COMPUTER
218. PSC SLEEPERS – PRE STRESSED CONCRETE SLEEPERS
219. RCRV – RAIL CUM ROAD VEHICLE
220. RFP – REQUEST FOR PROPOSAL
221. REQ – REQUEST FOR QUOTATION
222. RFTP – REQUEST FOR TECHNICAL PROPOSAL
223. PIL – PUBLIC INTEREST LITIGATION
224. RVNL – RAIL VIKAS NIGAM LIMITED
225. RITES – RAIL INDIA TECHNICAL & ECONOMIC SERVICE LIMITED
226. RDSO – RESEARCH DESIGN AND STANDARD ORGANIZATION
227. RLDA – RAIL LAND DEVELOPMEN UTHORITY
228. RAILTEL – RAILTEL CORPORATION OF INDIA
229. RCT – RAILWAY CLAIMS TRIBUNAL
230. RRT – RAILWAY RATES TRIBUNAL
231. RITES – RAIL INDIA TECHNICAL & ECONOMIC SRVICE LIMITED
232. RAR – REVENUE ALLOCATION REGISTER
233. RCF – RAIL COAH FACTORY
234. RWF – RAIL WHEEL FACTORY
235. RWP – RAIL WHEEL PLANT
236. RMS – RAKE MANAGEMENT SYSTEM
237. RRI – ROUTE RELAY INTERLOCKING
238. RRTS – REGIONAL RAPID TRANSPORT SYSTEM
239. RSPB – RAILWAY SPORTS PROMOTION BOARD
240. RTIS – REAL TIME TRAIN INFORMATION SYSTEM
241. RO – RECEIPT ORDER
242. RSP – ROLLING STOCK PROGRAMME
243. RBS – RESERVE BANK SUSPENSE
244. REPGS – REAL TIME GROSS SETTLEMENT
245. RMC – RAILWAY MATERIAL CONSIGNMENT
246. RCC – RAILWAY CONVENION COMMITTEE
247. ROPD – REFUND ON PREVIOUS DAY
248. RMS – RAKE MANAGEMENT SYSTEM
249. RPF – RAILWAY PEOTECTION FORCE
250. RVC – RAIL TRAVEL COUPONS
251. RAW – RESEARCH AND ANALYSIS WING
252. SDGM – SUB DIVISIONAL GENERAL MANAGER
253. SINT – STORES IN TRNSIT
254. SIMRAN – SATELLITE IMAGING FOR RAIL NAVIGATION
255. SPAD – SIGNAL PASSED AT DANGER
256. SOP – SCHEDULE OF POWERS
257. SST – SELF STABILIZING TRACK
258. SD – SECURITY DEPOSIT
259. SLIT – SPECIAL LIMITED TENDER
260. SPTM – SELD PRINTING TIKET MACHINE
261. SDT – SYSTEM DEVELOPMEN TEAM
262. SEZ – SPECIAL ECONOMIC ZONE
263. TOB – TACTICAL OPERATING BUDGE}
264. TC – TRANSFER CERTHCATE/TENDER COMMITTEE,
265. TA – TRANSPORT ALLOWANCE/TRAVELLING ALLOWANCE
266. TMS – TERMINAL MANAGEMENT SYSTEM
267. JRAI – TELECOM REGULATORY AUTHORITY OF INDIA
268. TCAS – TRAIN COLLISION AVOIDANCE SYSTEM
269. TEU – TWENTY-FOOT EQUIVALENT UNIT
270. TOR – TURN OVER RATIO
271. TPWS – TRAIN PROTECTION WARNING SYSTEM
272. TRANSLOC – TRANSPORT LOGISTICS CORPORATION OF INDIA
273. TVU – TRAIN VEHICLE UNIT
274. TWEA – TRANSFER WITHOUT FINANCIAL ADJUSTMENTS
275. UC – URGENCY CERTIFICATE
276. URL – UNIFORM RESOURCE LOCATOR
277. UNDP – UNTITED NATIONS DEVELOPMEN PROGRAMME
278. UPSC – UNION PUBLIC SERVICE COMMISSION OF INDIA
279. USBRL – UDHAMPUR, SRI NAGAR, BARAMULLAH RAIL LINK
280. UTS – UNRESERVED TICKETING SYSTEM
281. VED – VITAL, ESSENTIAL & DESIRBLE
282. VAI – VALUE ADDED TAX
283. VCD – VIGILANCE CONTROL DEVICE
284. VGE – VIABILITY GAP FUND
285. VPN – VIRTUOAL PRIVATE NETWORK
286. WP – WORKS PROGRAMME
287. WMS – WORKSHOP MANUFACTURING SUSPENSE
288. WO – WORK ORDER
289. WAN – WIDE AREA NETWORK
290. WWW – WORLD WIDE WEB
291. WIO – WORLD TRADE ORGANISATION
292. WGR – WORKSHOP GENERAL REGISTER
293. XEN – EXECUTIVE ENGINEER
294. ZRTI – ZONAL RAILWAY TRAINING INSTITUTE
295. ZRUCC – ZONAL RAILWAY USER CONSULTATIVE COMMITTEE
296. ZBB – ZERO BASE BUDGETING

ZONAL RAILWAY/PRODUCTION UNITS AND THEIR HEADQUARTERS

1. CENTRAL-MUMBAL
2. EASTERN-KOLKTA
3. NORTHERN —-BARODA HOUSE NEW DELHI
4. NORTH EASTERN-GORAKHPUR
5. NORTH RONTIER-MLIGAON GUWAAHATI
6. SOUTHERN-CHENNAI
7. SOUTH CENTRAL-SECUNDERABAD
8. SOUTH EASTERN-KOLKATA
9. WESTERN-CHURCHGATE MUBAIL
10. EAST CENTRAL-HAJIPUR
11. EAST COAST-BHUBANESWAR
12. NORTH CENTRA-ALLAHABAD
13. NORTH WESTERN-JAIPUR
14. SOUTH WESTERN-HUBBALI
15. SOUTH EAST CENTRAL-BILAASPUR
16. WEST CENTRAL-JABALPUR
17. CLW-CHITTARANJAN
18. CORE-ALLAHABD
19. COFMOW-NEW DELHL
20. DLW-VARANASI
21. DMW-PATIALA
22. ICF-CHENNAT
23. MIETRO-KOLKATA
24. MCFE-LALGANJ RAEBRELI
25. RCE-KAPURTHALA
26. RWE-BANGLORE
27. RWP-BELA
28. RDSO-LUCKNOW

OBJECTIVE/MULTIPLE ANSWER QUESTIONS

S NO.

OBJECTIVE TYPE QUESTION WITH OPTIONS

ANSWER

3	RAILWAY BOARD IS LOCATED AT	A
	(a) DELHI (b) MUMBAI (c) HAJIPUR (d) GORAKHPUR

4	THE NORMAL SUPERANNUATION AGE OF A RAILWAY SERVANT IS	D
	(a) 55 YEARS (b) 58 YEARS (c) 50 YEARS (d) 60 YEARS

5	NEW PENSION SYSTEM IS IMPLEMENTED W-E-F	A
	(a) JANUARY 2004 (b) JANUARY 2005 (c) JANUARY 2006 (d) JANUARY 2007

6	TRADITIONALLY THE EARNINGS OF RAILWAY ARE CLASSIFIED IN	B
	(a) 2 SOURCES (b) 3 SOURCES (c) 4SOURCES d) 5 SOURCES

7.	NORMAL INCREMENT IS ALLOWED AFTER	A
	(a) 1 YEAR (b) 6 MONTHS (c) 1.5 YEAR (d) 2 YEARS

8	RAILWAY WEEK IS CELEBRATED ON	D
	(a) 10TH APRIL (b) 12TH APRIL (c) 14TH APRIL (d) 16TH APRIL

9	NON-GAZETTED/GR. C VACANCIES IN RAILWAYS ARE FILLED UP  THROUGH DIRECT RECRUITMENT FROM	A
	(a) RRB  (b) RRC (c) ITI (d) UPSC

10	INDIAN RAILWAY INSTITUTE OF FINANCIAL MANAGEMENT/IRIEM IS LOCATED AT	B
	(a) DELHI (D) SECUNDERABAD (c) HAJIPUR (d) GORAKHPUR

11	FINANCIAL ORGANIZATION OF RAILWAYS IS HEADED BY	A
	(a) FC (b) CRB (c) DRM (d) PLA

12	THE PRESENT PAY SCALES OF RAILWAY SERVANTS ARE NOTIFIED AS PER THE RECOMMENDATIONS OF	D
	(a) IV CPC (b) V CPC (c) VI CPC (d) VII CPC

13	PRODUCTIVITY TESTS ARE CONDUCTED TO KNOW	A
	A REMUNERATIVENESS OF WORK B FINANCIAL PROGRESS OF WORK C PHYSICAL PROGRESS OF WORK D NONE OF THE ABOVE

14	OPERATING RATIO IS AN INDEX OF	B
	A ORATING PERFORMANCE B FINANCIAL VIABILITY C BUDGETARY POSITION D NONE OF THE ABOVE

15	OPERATING RATIO IS WORKED OUT ON	A
	A GROSS EARNINGS B NET EARNINGS C NET WORKING EXPENSES  D NONE OF THE ABOVE

16	COST OF RETIRED ASSETS IS CREDITED TO	C
	A EARNINGS B CAPITAL C DRE D DEVELOPMENT FUNDS

17	EXCHEQUER CONTROL MEANS	B
	A BANKERS CONROL OVER ENCASHMENT OF CHEQUES B- SELF CONROL OVER. ISSUE OF CHEQUES , C GOVERNMENT CONROL OVER BUDGET D MANAGERIAL CONROL OVER BUDGET

18	OBJECTIVE OF ZERO BASE BUDGETING IS	A
	A  JUDICIOUS ALLOCATION OF RESOURCES B CURTAIL EXPENDITURE IN EXISTING PROGRAMMES C SLOW DOWN — EXISTING ACTIVITY FOR EFECTING ECONOMY D NONE OF THE ABOVE

19	THE OBJECT OF TEST CHECK IS	B
	A FACTUAL VERIFICATION OF ALL WHAT THE STAFF HAS DONE B TO INCLUDE DISCIPLINE AMONGST STFF SO. THAT THEY DO NOT TAKE THE WORK CASULLY C CHECK OF ARITHMETICAL ACCURACY D SCRUTINY TO FIND OUT WHETHER STAFF HAVE UNDERSTOOD THE DUTIES & RULES GOVERNING THEIR WORK

20	THE FUNCTIONS INTERNAL CHECK OF EXPENDITURE ARE	D
	A ACCOUNTS CONTROL & BUDGETARY CONTROL B FINANCE CONTROL & BUDGETARY CONTROL C ACCOUNTS CONTROL & FIANNCE CONROL D ALL THE ABOVE

21	KAPENDITURE MAY BE INCURRED PRIOR TO RECEIPT OF SANCTION OF COMPETENT AUTHORITY FOR ESTIMATES FOR ONE OF THE FOLLOWING WORKS	C
	A TRACK RENEWAL WORKS COSTING LESS THAN Rs. 5 LAKHS B WORKS CHARGEABLE TO DRF LESS THAN RS. 5 LAKHS C WORKS WHICH ARE CONSIDERED TO BE URGNILY NECESSARY TO SAPFLGUARD LIE OR PROPERTY. > – D OUT OF TURN WORKS ADMINISTRIVELY APPROVED BY GENERAL MANAGERS

22	ITEMS PLACED UNDER OBJECTION BOOKS CAN BE CLEARED BY	D
	A WHEN SANCTION OF EXPENDITURE IS OBTAINED B WHEN EXECUTIVES GIVE A WRITTEN REQUEST = FOR WITHDRAWLAL OF OBJECTION C WHEN THE WORK IS STATED TO HAVE BEEN COMPLETED SATISECTORILY BY THE CONTRACTOR D WHEN SANCTION OF EXPENDITURE IS OBTINED FROM  THE COMPETENT AUTHRITY.

23	REVENUE ALLOCAATION REGISTER IS AN EFFECTIVE TOOL FOR	D
	A MODERN MANAGEMENT B CONTROL. OVER EXPENDITURE C BUDGETARY CONTROL D ALL THE ABOVE

24	THE OBJECT OF COMPLETION REPORT IS	A
	A TO COMPARE THE ACTUAL COS f OF WORK WITH THOSE PROVIDED IN THE SANCTIONED ESTIMATE B TO CHECK THE CORRECTNESS OF POSTIG IN WORKS REGISTER C CERTIFY THE SATISFCTORY QOMPLETION OF WORKS BY THE CONTRATOR D TO CLOSE THE ACCOUNT OF A WORK

25	WORK REGISTERS SHOULD BE MAINTAINED	D
	A WISE AND. ESTIMATE-WISE PROPERLY B WORK WISE C ESTIMTE WISE D WORK WISE AND SUB ESTIMATE WISE.

26	ONE OF THE IMPORTANT DOCUMENT ON THE BASIS OF WHICH PAYMENT IS MADE TO THE CONTRACTOR IS	D
	A FIELD BOOK B DAY BOOK C TALLY BOOK D MEASUREMENT BOOK

27	CASHING OF GUARANTEE BOND IS THE RESPONSBIBILITY OF	A
	A ACCOUNTS OFFICER B CONCERNED OFFICER C DRM D CHIE CASHIER

28	IN THE CASE OF DEPOSIT WORKS FOR PRIVATE PARTIES, THE DEPARTMENTAL CHARGES ARE LEVIED AT THE RATE OF	A
	A 12.5% B 10% C 6% D 15%

29	THE DOCUMENT WHICH IS THE AUTHORITY FOR THE SHOPS TO UNDERTAKE MANUFACTURE OF COMPONENT IS	B
	A ROUTE CARD B JOB CARD C MATERIAL TAG D SCROLL SHEET

30	THE DOCUMENT WHICH IS USED TO DRAW MATERIAL SPECIFIED IS	B
	A MATERIAL TAG B MATERIAL REQUISITION C MATERIAL SCHEULE D MATERIAL DELIVERY NOTE

31	EACH WORKSHOP EMPLOYEE RECORDS HIS ATTENDANCE DAILY THROUGH GATE ATTENDANCE CARD	D
	A ONCE B TWICE C THRICE D FOUR TIMES

32	THE ATTENDANCE IS RECORDED IN THE GATE ATTEDANCE CARD AY THE	D
	A GATE B TIME OFFICE C SHOP D TIME BOOTH

33	QOUT-TURN STATEMENT PART-I SHOWS OUTLAY	A
	A ADIUSTBLE DURNG THE MONTH B ON WORKS IN PROGRESS C ON COMPLETED WORK ORDER AWAITING ADJUSTMENT

34	PROFORMA ON COST BUDGET IS PREPARED	D
	A MONTHLY B QUARTERLY C HALF YEARLY D ANNUALLY

35	PAYMENT TO WORKSHOP LABOUR IS MADE ON THE BASIS OF	B
	A ASSUMED ATTENDANCE B ACUAL ATTENDANCE C LEAVE ALONG PAY D CASUAL LEAVE

36	RAILWAY ACCOUNTS ARE CLOSED	D
	A MONTHLY B QUATERLY C SIX MONTHLY D ANNUALLY

37	PRE-CHECK SHOULD BE EXERCISED IN CASE OF	B
	A PAYMENT FROM IMPREST B PAYMENT TOWARDS ARREARS OF INCREMENT C COMMISION DEDUCTED BY THE AUCTIONEERS FROM SALE PROCEEDS UNDER THEIR AGREEMENT D PAYMENT FROM STATION EARNINGS WHEN PERMITTED UNDER RULES

38	THE FINANCIAL POSITION OF INDVIDUAL RAILWAY IS KNOWN FROM	A
	A APPROPRIATION ACCOUNT = B  FINANCE ACCOUNTSS C CAPITAL & REVENUE ACCOUNTS D BLOCK ACCOUNTS

39	GROSS RECEIPT INCLUDE	A
	A PASSENGER. GOODS & SUNDRY EARNINGS B PASSENGER, GOODS & OTHER COACHINGS ONLY C PASSENGER. GOODS OTHER COACHING & SUNDRYS ONLY. D OTHER SUNDRIES, OTHER COACHING, GOODS, PASSENGER & TRAFFIC SUSPENSE

40	DEBT HEAD REPORT IS PREPARED	D
	A MONTHLY B QUARTERLY C HALF YEARLY D NONE OF THE ABOVE

41	DEBT HEAD REPORT IS A REVIEW OF	C
	A HALF YEARL SUSPENE BALANCES OUTSTANDING IN THE BOOKS OF RAILWAYS B ARREARS UNDER VARIOUS ITEMS OF WORKS _ IN ACCOUNTS DEPARTMENT C BALANCES UNDER THE DEBT DEPOSIT, ADVANCES.LOAND REMITTANCES OUTSTNDING IN THE BOOKS OF RAILWAYS AT THE END OF THE YEAR D BALANCES UNDER — CSIL.CHEUES & BILLS. REMITTANCES INTO BANKS AND REMITTANCES OUTSTANDING IN. THE BOOKS OF RAILWAYS. AT THE ENDOF YEAR

42	EXCHEQUER CONTROL IS EXERCISED ON	D
	A CASH OUTGO OF REVENUE GRANTS ONLY B CASH OUTGO OF WORKS GRANTS ONLY C CASH OUTGO OF NON BUDGETARY ITEMS D- CASH OUITGO OF REVENUE & WORKS GRANTS ONLY

43	IN THE STATEMENT OF UNSANCTIONED EXPENDITURE, THE ITEMS ARE CLASSIFIED AS
	A EXCESS OVER ESTIMATE EXCESS OVER APPROPRIATION FOR WANT OF PROVISON B MISC IRREGULARITIES. EXCESS OVER ESTIMATES FOR WANT OF ESTIMATES C WANT OF ESTIMATE, MISC IRREGULARITIES AND EXCESS OVER GRANTS D- IRREGULR SANCTION. ITEMS AWAITING SANCTION. LAPSED SANCTION.

44	PENALTY RECOERED BT TTE FROM’ WITHOUT TICKET PASSENGER IS CALLED	B
	A EXCESS FARE TICKET B EXCESS CHARGE C EXTRA FARE. D IRREGULAR FARE

45	ENTRIES IN GOODS RAILWAY RECEIPT WHICH ARE FOUND IN STATTION DELIVERY BOOK BUT NOT IN MACHINE PREPARED ABSTRACTS ARE CALLED	B
	A FORCED ENTRIES B INKED ENTRIES C FORGED ENTRIES D EXTRA ENTRIES

40	DIFFERENCE BETWEEN THE STATION & AUDITED FIGURES OF WARRANTS ND CREDIT NOTES ARE ADJUSTED IN TRAFFIC BOOK	A
	A PART-A B PART-B C PART-C D PART-D

47	HEAD BALANCE SHEET TRANSER IS OPERTED IN	A
	A TRAFFIC BOOK B BALANCE SHEET C ACCOUNTS OFFICE BALANCE SHEET D ADJUSTMENT BALANCE SHEET

48	HEAD BOOK TRANSFER IS OPERATED IN	A
	A PART-A B PART-B C PART-C D PART-D

49	TRAFFIC WHICH PASSES OVER A RAILWAY BUT NEITHER ORIGINATES NOR TERMINATES ON THE RAILWAY IS CALLED FOR THAT RAILWAY	A
	A CROSS TRAFFIC B INTER-RAILWAY TRAFFIC C FOREIGN TRAFFIC D LOCAL TRAFFIC

50	A PACKAGE WHICH IS TNDERED BY A PASSENGER FOR TEMPORARY CUSTODY AT STATION IS	B
	A LUGGAGE B LEFT LUGGAGE C PARCEL D GOODS

51	NON ISSUED TICKETS ARE THOSE TICKETS	B
	A WHICH ARE NOT TO BE ISSUED TO PSSSENGERS B WHICH WERE ISSUED TO THE PASSENGER BUT RETURNED UNUSED. C WHICH HAVE NOT BEEN ISSUED TO THE PASSENGERS D WHICH HAVE BEEN LOST

52	MONEY RECEIPT ISSUED TO TTEs IS IN	B
	A ITWOFOILS B THREE FOILS C FOUR FOILS D NONE OF THE ABOVE

53	TIA IMMEDIATELY ON ARRIVAL T STATION	B
	A TAKES INVENTORY OF CONSIGNMENT ON HAND B COUNTS CASH ON HAND C CLOSE THE BOOKS OF THE ST TATIONS D CHECKS THE LOWEST NUMBER OF TICKETS ON HAND

54	CASH IN TRANSIT MEANS	B
	A CASH RECEIVED IN CASH OFFICE FROM IST TO 3RD OF THE FOLLOWING MONTH B CASH OF A MONTH NOT RECEIVED IN CASH OFFICE EVEN UPTO 3RD OF THE FOLLOWING MONTH C CASH RECEIVED SHORT IN CASH OFFICE D CASH RECEIVED IN CASH OFFICE UPTO 8TH OF THE FOLLOWING MONTH

55	CASH CHECK IS PREPARED BY	C
	A TIA B STATION MASTER C CASH OFFICE D BANK

56	A CONTRACT UNDER WHICH THE PERIOD OF ITS CURRENCY, THE CONTRACTOR ENGAGES TO SUPPLY MATERIAL ON DEMAND IRRESPECIVE OF QUANTITY AT FIXED RATES OR PRICE WITH IN AGIVEN PERIOD OF RECEIPT OF SUCH DEMAND IS TERMED AS	A
	A RATE CONTRACT B RUNNING CONTRACT C ONEDELIVERY CONTRACT D PIECE WORK CONTRACT

57	SURVEY FALL UNDER HOW MANY CLASSES	D
	A ONE B TWO C THREE D FOUR

58	CASH BOOK IS USED TO RECORD	A
	A CASH TRANSACTION B CREDIT TRANSACTION C CASH & CREDIT TRANSACTION D ALL THE ABOVE

59	JOURNAL BOOK IS USED TO RECORD	C
	A CASH TRANSACTION B CREDIT TRANSACTION C CASH & CREDIT TRANSACTION D ALL THE ABOVE

60	LEDGER IS MAINTAINED TO KNOW	C
	A DEBIT POSITION OF A.ACCOUNT B. CREDIT POSITION OF ACCOUNT C NET POSITION OF A ACCOUNT D- NONE OF THE ABOVE

61	FINANCIAL POSITION OF A BUSINESS IS JUDGED THROUGH	D
	A CASH BOOK B LEDGER ACCOUNTS C PROFIT & LOSS ACCOUNT D BALANCE SHEET

62	BANK RECONCILIATION IS MAINTINED TO	A
	A RECONCILE THE POSITION OF BANK ACCOUNT IN THE LEDGER WITH PASS BOOK/BANK SATEMENET B RECONCILE DEBIT SIDE OF CASH BOOK C RECONCILE CREDIT SIDE OF CASH BOOK D NONE OF THE ABOVE

63	ARITHMETICAL ACCURACY OF BOOKS OF ACCOUNTS IS ENSURED BY TALLYING	C
	A CASH BOOK B LEDGER ACCOUNTS C TRIAL BALANCE D NONE OF THE ABOVE

64	WHEN A ASSET IS USED FOR RUNNING A BUSINESS, ANNUAL REDUCTION IN ITS VALUE IS TERMED AS :	B
	A APPRECIATION B DEPRECIATION C PILFERAGE D DETERORIATION

Source: Click here to view/download the PDF
http://www.indianrailways.gov.in/railwayboard/uploads/directorate/accounts/downloads/Compendium_2019/RBA_100_2019.pdf