Indian Railways

Patiala Locomotive Works

Appendix-IIA(IREM)Examination Jar. 2024

Time Allowed:-3.00 Hrs

Max. Marks: 100

General Expenditure
Note:
1. Attempt all [Link] 3TRE€ I
2. Part-"A" contain 40 Objective Type questions and each question carry two (02)
marks.
amT "A'a4O a5pe TiFTT aT rna a 3it E{T¥aa7 i3j* 2
3. There is no negative marking in objective type questions
a¥5fha RT aT mat * * D I .gL D 3iH ap tl
4. Cutting/over-writing is not allowed and no mark will be awarded for those
answers in objective type questions. aqu FT a= T?al
\
* a5Z3haT /

5.'I=a:e¥a#d=;n:e¥E¥sh¥nd¥nE=er¥qu/est¥E:li=ion
may be taken into consideration. 3ian 3ftT fra ti- S veal a qng 3jH
giv rfu fe2Tfa *, 3ian tit+{ulqb`I t=qFT * {zIT aT Ha;aT gi

PART - „A„ (40 x 2)

Choose the correct answers from multiple choice objective types

q§facho^+^T-q giv 9iF;T{ aT 5r35ff * a tl@ 3a{ a I

Q.1 FullformofFOBis:-FOB a5T * StT a-:

a) Free of Bond, in a F
OfFree on Board, as qT FT
c) Fare of Bond, dr a5T fa5rm
d) Free on border , ffi qT rfu

Q.2 Fuw form Of BOT is :- BOT a;I qu FT a-:

\L9}rfrfild Operate & Transfer fatFg gi" - 3ife -

b) Building on Transfer Fiioiid`ui q{ farfu
c) Bond in Transit HI`diJiai # atFT

d) Books of Telecom giv fl BFd*

a.I.W
Q.3 Fullformof DFis:-DFFTF5q-a-:

a) Diesel Fund rfu tie

b) Depreciation Fund JFTgTH fan
\s)foevelopment Fund faffl fafa
d) Discounted Fund r`qiqd^I fan

Q.4 Full Form of LOAis:-LOAaFTT+FT€-:

a) Liquidating of Agreement giv q5T lir`tlHliiai

#:::l¥Lccec:::aanc=+F=dr
d) Legality of Agreement uFEra rfu atJFT

Q.5 Full Form ofp0 is:-POFTiFFq-a-:

a) Performance order faqui¢ai 3TrfeT

b) Periodic Operation 3maffliF tiETTFT
c) Passenger Order th 3ri?I
u)+urchase Order a;I 3TTaQT

Q.6 FullformofsLTis :-SLTFTRl5Tg-:

a) Short Leadtime Tender t]¥ jt5ETF fafaFT

b) Special Leading Team faiha 3Tan aF
\c)t Special Limited Tender faiir ffi fafatr
d) Special Liquidating Tenure fain `+f`<idii`+oi chidch[oi

Q.7 Fullform of LD is:-LDfflF5tTg-:

¢J' Liquidated Damages vr`tlJilvoi rfu

b) Local Demand<± rfu
c) Legal Document tr a+ciiatl
d) Land Density 3ff ERE

Q.8 Full form ofwo is:-WOFTiFFTg-:

a) Workshop office hamaT qFTqtRE
b) w;rking official rfu difen
c) Wide Operation 5q"iF 5iTTH
virwork Order at - 3TTa3T
 Q.9 Full form Of RRSK is: RRSKaFT*FTa
a) Rashtriya Rail Suvidha Kosh " fa givIT rfu
jrRashtriya Rail Safety Kosh " to gHT dr
/Rashtriya Rail Sanraksha kosh " tF rfu rfu
d) Rashtriya Rail Sampark Kosh gil ttJ dr rfu

Q.10 Full form ofpwp : PWPFTF5q-a:

a) Part time Works Performance 3t3T5TfatF ed faqTaF
b) Permanent Works Programme en rd 5Ttr`
c)+.reliminary Works Programme qrifie ed irfu
d) Party Wise Performance qTan ga?fa

Q.11 Sanctioned works costing below Rs. 2.5 crore are exhibited in the Pink Book
EE under the heading:5ds 2.5 a a5FT aT7ia * ap edfis gF 3fliaT a ETFarfu a
a) Itemized works aaa¥T ed
b) List Of Approved works ap aFT# rfu ap
rf) Lumpsum work uiFg?a rd
d) None of the above 3qha * a # H#
Q.12 In works tenders, offers without EMD should be : ffi Efr frmff # EMD * fin

a) EMD can be called for later giv aTa * an en ut a

b) EMD can be deducted from bills giv fadi ri a;Ten H H5aT a
rtysummarily rejected un ak q{ rfu a;I fan JiqT
d) None of the above 3qha * fr # an

Q.13 The check exercised by the railway accounts office on financial transactions is
called ted in q,I qt] Old aailT farfu aair TIT ft rd aT@ rfu iir 5gT araT a
a) Post Check aTaflri
b) Pre Check S in
4j)Thternal Check 3ife in
d) Internal Audit 3riaRE aatan

Q.14 A work carried out with Non-Railway Funds at-ca fan a fin JTqT ed
uneposit wor'k FT rd
b) Quotation Work iifeIT at
c) Zonal work an at
d) Planned Work faq`Ifaci rd
th. q.- 551
P.L.W
Q.15 Which among the following is not a source of Finance under Demand NO.16 :-
r± t] rtl rq tl ¥ fr dr rfu in 1 6 * aF fatFT 5T dr qa giv

a) Depreciation Reserve Fund TFFH errth fan

b) Development Fund ffro fra
Ofs taff Benefit Fund q`H.i I `r`i an fiftr
d) Railway Safety Fund caFTdr
Q.16 Tender committee and Accepting authority for single tenders should be
t!Fa frm3fi * far frm ffi ua ap qifen giv 5Ttr
g}dne step above normal tenders HrmH frm# a t!iF iFaFT 3;qT
b) One step below normal tenders tlrmffl frmff a t!iFr aiaFT an
c) Same level comminee as for open tenders ap fafaanff aT faiT tlHIT car a}
ffi
d) None Of the above 3qha * a * #

Q.17 M&P programme is budgeted under

a) Plan Head -36 zin 3flrfe6-
un plan Head 41 zin 3fl+ 41
c) Plan Head 42 dr th 42
d) Plan Head -52 giv 3ft+ -52
Q. 18 Two packet system of tendering means frm # at aa5€ rfu ffl ut a

a) Submitting the tender doouments in two different packets

frm a+ciiadi aft a 3ra7T 3TanT ffi:ri aHT 5Iar
b) Submitting the tenders in duplicate
ch ffi a fafade a]]r in
c) Submitting the tender documents in two different stages
fafaFT 5rfu a 3ia7T3TFTT an a a7]T a5{aT-
u} Submitting the tender documents separately for technical and financial bids
affi 3it fain RE aT fat 3Ta7i3TFTT frm aHTaa a7]T a;IaT-

Q.19 What js the full form of tRPSM ? lRPSM ffl qF FT aqT Ir

ut/:Indian Railway PToject Sanction and Management

3TTgiv ca qRin xp 3it whH
b) Indian Railway Performance Scope and Management
8TTgiv ca sTa3ia arq{T 3it riFT
c) Indian Railway Project Scheme and Manual
3TTgiv ca qf€ in 3it ng3FT
d) Indian Railway Proposal Submission and Management
angiv ca qHia H+dod^ich`ui 3ft{ whH
Q.20 What are Demands for Grants? 3TFHEPr Hi* a=qT er

a) Provision of expenditure from Contingeney Fund of India a]Tra rfu 3imr+iicbdl

fafa tr EZFT FT 9TatTFT
b) Provision of expenditure and earnings from Consolidated Fund of lndia8TT"
fl ffi fan a-5qq 3fl{ 3TFT aFT qrat]Ta
c)j2rovision of expenditure from Consolidated Fund of lndia3TRI rfu ffi fan
a RI ffl qratTFT
d) Provision of expenditure and earnings from Contingeney fund of India 3]RT rfu
3ilq,itiiq,cii fan tr 5qq 3flT 3]FT FT 5mat]Ta

Q.21 Merger of Rail Budget with Union Budget was done in

fa at]E air RE at]z * faH fin 7nT

¢) 2017
b) 2018
c) 2019
d) None of the above
Q.22 Primary Unit refers to mTfha g* aft aTFqd a
a) Classification of earnings rf aFT a7ffFT
b) Major Head qF ?ft+
`jpebject of expenditure EqT Efr a55
d) unit Of supply 3ITgr aft g*
Q. 23 Maximum EMD is 3rfaiFT an a
a) Rs. 2 crore I 2 .rfe
b) Rs. 50 Lakhs F 5o .aTZF
c) Rs. 25 Lakhs F 25 .t]RI
qus.1 crore€ ffds 1
Q.24 GM can sanction a material modification in an estimate upto
givFT 3]FFT # aife chheFT Efr xp a wh ¥
uts. 2.5 crore
b) Rs. 3 crore
c) Rs. 5 crore
d) Rs. 1 crore
Q,25 What is an Arbitration? If=qcaaT qFT ?
a) lt is a machinery to speed up the payment of bills for the contractors
qF an a; fan aT graFT * act ri rfu utF7 7T3haft a
ul)}Jt is a machinery to sort out the disputes arising out of implementation of contract
qF 3T*T aT chlq[[dqoi d 3Ha an nd faaTat al gil Efr t!tF7 5T3flrfu a
c) lt is a judicial authority qF t!iF aTfaiF qrfaiRT a
d) None of the above 3qha * a giv aft
th.,p;,.5q
[Link]
 Q.26 Railway Servant with minimum of ---of qualifying service are entitled for Voluntary
Retirement, by giving three months' advance notice. ngaFT 3Tfa dr Eta ca ---
irm an Has Efr 3Tfin quaT dr Faf5EH tiqifaqfa 5.:?, 5q5aiT ¥i

- a)30years b)10years c)33years dyfoyears

Q.27 The dividend payable by Indian Railways after the merger of Railway Budget with
General Budget is
fa aa= aT 3]FT aaa # faFT * aTa 9TTgiv ca atTRT ir anrfeT a
a) 2% of capital at charge of lR 3TTch ca aT 5TanT # gr aft %2
ut) NIL 3`T6T
c) 1% of capital at charge q3TTRa qu ffl %1
d) A notional amount of 100 crores every year F HiiT rfe EPr 3ap uftr loo

Q.28 Appropriation Accounts are prepared

-rafter submission of March Final Account Current
nd tFTgrH 3Trfe fa a7]T ed aT aT=
b) After submission of monthly Account current rfu ent]T ffliT` aflT ed aJ aiE
c) After submission of monthly Account current at the end of every quarter
9EaF fan a 3ial # HTfie ETTFT` araT a7]T ed * aTa
d) None of these Eajt a * an
Q.29 Monetary limit of direct acceptance without Tender committee in open e-tendering
qu €-an # faar E5T ffi * an ap fl 5ife dr
a) Upto Rs. 20 Iakhs
utupto Rs. 50 lakhs
c)_ Upto Rs. 1 crore
d) None of the above

Q.30 Two packet tendering system is adopted in case of

faiaFT a7 nd #a aaiE an nd 3Tqat an a
(a) Single Tender t!iFFT fafaFT

qupen Tender fafaiFT di

(c) Limited Tender ffi fafaH
(d) All of the above 3qha ch `

Q.31 PVC is applicable for tenders costing pvc 3FT fafaanff # tmT` aFT a fin gF
(a) Above 2.5 crores * tl 3=qT 2.5
ue)Above 5crores rfedir5
(c)Above l0crores rfe a 3;ql io
(d)Above20crores ae a 3;qT 2o
Q.32. Eligibilify criteria is applicable for Service tenders valuing more than
tr 3TRI Jar aT@ dr fafaaeff aT fair qTraT HTife aFT` a
ja}-Rs. 50 lakhs ¥ 5o .aTE
(b) Rs.10 lakhs F lo .fflF
(c) Rs. 5 Iakhs a 5 .ana
(d) Irrespective of the value of Tender fafaFT aT Jpr qT €qil far faFT

Q.33 As per GCC, quantities operated more that 125% but below 140% will be paid
at the rate Of Gcc a; 3IgrTT, %i25$ 3rfetr affa %i4ch a5H tirfu Fm3fr ffl
gr fa H a fin tHTFT
[a)~98°/o of the accepted rate ap H FT %98
(b) 96% of the accepted rate fry H ffl %96
(c) 94% of the accepted rate ap H ffl %94
(d) 92°/o of the accepted rate ap H ffl %92

Q.34 New GCC for service contracts was introduced w.e., dr 3Tgivfi a; fair aqT Gcc
fas a rfu fa5FT rm
(a) January 2018
~ovember 2018
(c) January 2019
(d) November 2019
Q.35 plan Head 3600 denotes t=anF ag a¥fiFT a 36oo
(a) New lines * nd
(b) M&P - dr tPr
uc)Other Electrical works 3ffl fagr ed
(d) Workshops qFTdeTTanu
Q.36 When an asset is used for running a business, the annual reduction in its value is
termed as:-GTF fan Lir`[Link] a5T 3qdr 6qiTrmwh aTfaTr faFT araT a, al
3drJIr*arffachifrFqT5ETaraTg-:
a) Wear and Tear F - F
b) Deterioration fitRE
rd Depreciation H`oH6itl
d) Pilferage an

Q.37 ln the Accounts office, Estimates are verified to see the:-

aFT 5Trfu *, 3giv qfr tlEqTfin ed a; far apT tr aiaT a 7
Propriety of expenditure 5qq i;T 3ife
Incidence and classification of charges 3Tran fl qEFT Sit qtiin
petency of sanction rixp fl 5tTan
[Link]#.[Link]
P.L.W
Q.38 What is the full form of EBR in reference to EBR funding in Indian Railways?
aTTth ca # €fl3IT{ trfu aT fat # thFT q5T ty Fq-aqr gr

a) Essential Bills Recoverable 3TTF?qff fair qgiv fa

b) Extra Budgetary Revenue erfife rfu ITma
uer Extra Budgetary Resources Hiife rfu rfueFT
d) None of the above. 3qde ti tr * qs

Q.39 The transfer of funds, originally assigned for expenditure on a specific object to
supplement the funds sanctioned for another object is called:-
fan3ffla55*faTrapfENaTtIraTfaTrfanfafhaai5qTanaTfaTr]F
5q a 3TTafca fRE aT 6+ciici`ui ch aET a5Ir aTar a :

a) Fund transfer t# giv

b) Fund rebalancing tis `[Link]
trty Categorization qTffFT
U/'[Link]

Q.40 Purpose of Depreciation Reserve Fund is :-

7FgTH 3TTrfu fafa 5T 3apq aqT a - :7

ul ost of renewals and replacement of Assets

an i 1 di ii ¢n <``il Sit Tfa- fl iFTiTIT
b) To even out accumulated liability of pension benefits
¥9FT enfi fl rfu dr ri tFTizFq- ed * f*
c) Railway betterment twh xp
d) Construction purposes. fth * 3€gq

PART - „8„

Q.1 Write short rote on any four of the following:-

faHTafa-a * a fxp qTT q{ 5fha fan faiaT
(4x5=20)
i) Departmental charges farfu grl
ii) Letter of Acceptance apaTtFT
iii) Liquidated Damages qi-erfa
iv) MeasurementBook mTgftw
v) Exchequercontrol trfufin
vi) urgeney certificate HTTh]rtlqicii minTqF
 12-10-2023
Western Railway

पश्चिम रेलवे

Appendix II A Examination 2023

Sub: General Expenditure

Instructions:

1. There are 2 sections in the Question paper Section I (80 marks) and Section II (20
marks)
2. In case of any discrepancy, English version of the Question paper will prevail.

SECTION I / I

Match the following. 12 marks

Sr. No. Particulars Sr No. Particulars

i EPC d a Registration of Bills V

ii Plan Head 53 b Traffic Facilities

iii CO 6 C General conditions of Contract

iv Cash Imprest j d Engineering procurement

Construction

V Primary Unit e Works chargeable to Capital

GeM f % of Gross working expenses
vi
g
to Gross Earnings

vii Plan Head 16 9 Government e-marketplace

h Works matters
viii GCC с
ix ROR e i Object of Expenditure r
X Operating Ratio f j Petty Expenses
MSOP Part A h k Control over cash outgo
XI

1 Customer Ammenities
xii Exchequer control k

16 marks
2. Fill in the blanks.
Detailed Estimate need not be prepared for works costing less than Rs.5
27
ii. Expenditure of Railway Staff College is charged to Demand no.
iii. Currency for the sanction to an Estimate is normally years.

iv. Minimum Rate of Return expected for Railway Projects is percent. 10 %.

Vr
The amount recoverable from suppliers for the failure to supply the material within the
due date is known as
3
vi. Salary of running staff is booked to Demand no.
vii. The Zonal Accounts department is headed by PA
viii. Abstract 'Z' refers to earnings. Sundry

12 Marks
3. State whether True or False.

[Link]

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 i. The object of Performance Guarantee in Service Tenders is to keep the offer open til
the finalization of Tender. False
Revenue Allocation Register is maintained for Exchequer control.
Тиле
PVC claim is applicable for contracts above Rs 25 Lakh.
iv. Expenditure on ceremonial occasions is normally to Revenue. Tue
charged
Post project Appraisal is done through
to beProductivity [Link].
Trul
-

V.
passed at three Te
vi.
InTheIPAS
checks exercised by Railway Accounts office transactions
module Bills are required on financial is called
vii.

internal audit. Tove

Head 41. True
viii. Two
ix.
M&P Programme
packet systemis budgeted undermeans
of tendering Plan submitting the tender
documents separately
False
for technical and financial bids.
implementation of
Arbitration is a mechanism to sort out disputes arising out of False
contracts. True
xi. Deposit works means works charged to fixed deposits under contingency fundengages
of [Link]
xii. A contract under which, during the period of its currency, the contractorrates is called
supply materials on demand, irrespective of the quantity, at fixed unit
Rate Contract. True
18 Marls
4. Give the full forms of following. (Any 18)
i. IPAS Integrated Payroll & Acc sus
ii. IRPSM
GST

iv. MSME
-
V. RRSK
DRF
Price varication clause
vi.

vii. PVC

viii. HRMS

DOP
ix. org.
RDSO
Rere Desi & Stan.
X.

xi. CLW

Rolliy stock Program

mme

Earnest money deposit

xii. RSP
xiii. EMD

xiv. PBG

XV. вряк tom -

xvi. GFR
)‫ماره‬ How
xvii. DCF
Discounted
xviii. IRWCMS
IR works
sbrec
xix. NPV Net present
XX. GTKM Gross tonn km
xxi. FIRR

22 Marls
5. Choose correct answer.

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[Link]

Similar works grouped as one and sanctioned by Board with lumpsum amount in works
programme with approved cost shown in the pink book are called
a. Lump sum work

b. Umbrella work
c. Itemised work

d. None of the above

ii. Permission granted for limited use of Railway land is called
a. Leasing of land

b. Way leave facility

c. Land licensing
d. None of the above
iii. Administrative approval of competent authority for incurring of expenditure is accorded
at stage.

La Detailed Estimate
b. Abstract Estimate

c. Completion Report
d. Revised Estimate

iv. Works required to safeguard the property or damaged track due to flood, natural
calamity etc are done through
a. Open tender

LbUrgency Certificate
c. Limited tender
d. None of the above

V. What are demands for grant?

a. Provision for expenditure from contingency fund of India
b. Provision for expenditure and earnings from consolidated fund of India

c. Provision for expenditure from Consolidated fund of India

d. Provision of expenditure and earnings from contingency fund of India
vi. An item of work connected with the main work can be added to the estimate through

a. Abstract Estimate

b. Detailed Estimate

LC Supplementary Estimate
d. Completion Estimate
vii. Monetary limit of direct acceptance of without forming tender committee in open works
tender is

a. Rs 20 Lakhs
b. Rs 30 Lakhs

c. Rs 1 Crore
d. Rs 50 Lakhs
viii. As per GCC, quantities operated more than 125% but less than 140% will be paid at
the rate of

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 255.21

[Link]

98% of the accepted rate

b. 96% of the accepted rate

c. 94% of the accepted rate

d. None of the above.

ix. One of the Cannons of Propriety of Expenditure is that: the amount of allowances
granted to meet expenditure of particular type, should be so regulated that the said
allowances not on the whole become sources of to the recipient.

a. Income
b. Expenditure
c. Profit

d. Convenience
X.
The Pay order of refund of Security Deposit furnished by the contractors, received in
Accounts office should be checked to see that the amount proposed to be refunded is
appearing in the Register.
a. Miscellaneous Advance
b. Deposit Miscellaneous
c. Bills Payable
Ld Suspense
xi.
Eligibility Criteria need not be stipulated for open tenders below the NIT value of Rs

a. 1 Crore

b. 50 Lakhs

c./2 Crores
d. None of the above.

xii.
In order to meet the cost of replacement of assets, the normal life of which is over and
due to wear and tear, the following fund is created -
La DF b. DRF c. SRSF d. RRSK

xiii. Line Capacity means

La Number of trains per day in a path
b. Sleeper density

c. Weight of rails which can bear the formation of the path

d. None of the above

xiv. E-Tenders are invited on portal in zonal Railways.

a. IRPSM b. IMMIS C. IREPS d. None of the above
XV. Contractor bills are prepared based on the records in the book.

La Measurement
b. Work

c. General
d. None of the above
xvi. Material at site account is a head.

a. Major
b. minor c. final d. suspense

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 [Link]

xvii. The Accepting Authority of Tender Committee recommendations should be

La One level above the level of TC
b. Two levels above the level of TC
c. Head of the department
d. None of the above
xviii. Expenditure on construction of Road over Bridge/ Road Under Bridge is charged to
plan head
C. 32
d. None of the above
b. 31
La 30
xix. EBR-IF stands for

La Extra Budgetary Resources- Institutional Fund

b. Extra Budgetary Resources- International Fund
c. Extra Budgetary Resources Internal Fund
d. Extra Budgetary Resources- Institutional Financing
a Reconnaissance Survey sanction of the competent
XX.
Detailed Estimate is prepared to obtain
authority. d. None of the above.
a. Personal b. Administrative Technical
xxi. In revenue working expenses, Abstract C-03 indicates
a. Repairs and maintenance of Motive powe
b. Operating Expenses Traffic
‫ہی‬ General Superintendence and services
d. None of the above
xxii. Rashtriya Rail Sanraksha Kosh is mainly meant for
a. Improving Traffic Potential Works
Lb Railway Safety Works
c. New Lines
d. Guage conversion works
Section II.

20 marks.
6. Write short notes (Any five)
i. Voted and charged expenditure
ii. Cannon of financial Propriety
iii. Urgency Certificate
iv. Material Modification
V.
Measurement book
vi. Detailed Estimate
vii. Objectionable Expenditure

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 East Central Railway/Hajipur
Accounts Department

gufsar-1| 31T3ITVEUH tr$teT - 2020

APPENDIX-II IREM EXAMINATION -2020

SUBJECT - GENERAL EXPENDITURE

3TTeH 3i5 Max. Marks: 100 FT7 Time: 3hrs.

General Instructions:/sTT A
1. m rAi aI BTR 3FaTr All Questions are compulsory.
2. TT BTT TTRTH s (Negative Marking) TEi I No Negative Marking for wrong answer.
3. Use only Blue/Black ball point pen/ ttt/ BTA TTT yige d7 amat a
4. Use of pencilis strictly prohibited/tft a n Atet
S. Do not use marker or white fluid./ f¥i } rBR HT/TET TT (white fluid) 1 3ATa AEr

PART- A
(1x 20 20)
Multiple Choice Questions:-
1. MSOP Part 'G' deals with
(a) Stores matters (b) Establishment matters (e) Commercial matters (d) None of these
MSOP Part 'A' para 5(B) deals with
(a) Consultancy (b) Work of urgent nature (c) Single Tender (d) None of these
3. MSOP Part 'A' Para 27 deals with
(a) Write-off of ballast found short during verification (b) Appointment of Arbitrators (c) Classification
of
quarters for subordinate staff (d) None of these
4 MSOP Part C' Para 43' deals with
(a) Railway telephones (b) DOT phones (o) Hiring of voice and data circuits (d) All of these
MSOP Part 'C' Para 1 deals with
(a) Cash Imprest (b) Purchase of Rubber Stamp (c) Safe of waste paper (d) Write-off of Supplies and
raw materials
6. MSOP Part 'F° deals with which matter
(a) Establishment matters (b) Commercial matters (c) Medical matters (d) None of these
7. How many days LAP/LHAP can be sanctioned by Sr. DFM to DFM working under him.
(a) 21 days (b) 30 days (c) 45 days (d) No restriction
8. Return containing details of all inward supply of all goods and services under GST is
(a) GSTR-2 (b) GSTR-3A (¢) GSTR-4 (d) GSTR-2A
9. The details of Outward Supplies of goods or services shall be submitted by
(a) 10h ofthe succeeding month (b) 18" of the succeeding month (c) 1s of the succeeding month
(d)
15 ofthe succeeding month
10. GST is a .......based taxes on consumption of goods and services
(a) Duration (b) Destination (c) Divident (d) Destiny
I1. Full form of CTARA is
(a) Centralized Training Accounts for Railway Accountants (b) Centralized Training Academy
for
Railway Accounts (c) Central for Training Academy for Railway Accounts (d) None ot the above
12. The expenses ofretirement benesfits and DCRG are charged to demand No.
(a) 11 (b) 12 (c) 13 (d) All ofthese
15
 13. Track fittings are
purchased by the department ot
(a) Stores (6) Traffic (c)
Enginecring (d) None of these
14. What is SAC in terms of GST
(A) Service accounting Code (b) Standard Accounting Code (c) Service Actual Code (a) None ot these

15. Indian concept of GST is

originated in
(a) Canada (b) USA (c) UK (d) China
16. Which of the
following statement
is not correct about GST?
GST
last point retail tax (b) GST abolished all the direct tax levied in India (c)
was
Ike a
s
implemented from 1s" July 2017 (d) It has unified the tax structure in India
17. GST is levied on
(a) Manufactures (b) Retailers (c) Consumers (d) AIl of the above
18. Which of the following goods are not covered under the GST Bill?
(a) Cooking Gas (b) Liquor (c) Petrol (d) All of the above
19. Income Tax is calculated on all types of Income except
(a) Agriculture Income (b) Industrial Income (c) Capital Gain (d) Household Property
20. The meaning of exempted income is
(a) Not included in total income (b) Agricultural Income (c) Not taxable under Income tax (d) All of
the above

-
1. MSOP HTT Part 'G' H ATAA À HaTda

MSOPTT 'A' T 27 fH AIAA À Hafaa

4.

RISC-T5
6. MSOP HTOT 'F* fH HIAG Hata

(b) 30 fT (c)45 T (d) at ufAaer AET

(a) 21

(a) GSTR-2 (b) GSTR-3A (¢) GSTR-4 (d) GSTR-2A

() srT Fra 10 å fr (a) 3TT TÊt 18 à fT (Et) STTT FTAtEa 15 à f () aF rha

15 & f
10. TFH3d 3T AaT3HT T T9 GVHEÍ VE.... TTRGT I
(EM) (BT) 3HTT
() Haf (ah) JTeI ATHTRT
25
 11. CTARA T UT FY FT
() Centralized Training Accounts for
Railway Accountants (att) Centralized
Accounts () Central for Training Academy for Railway
Training Academy for Railway Accounts
(3) 3Ti47 À À a FTE
(a) 11 (b) 12 (c) 13 (d) à Fat
13. ffeaT fa»vu faHTT qaTNT utit
ard ë
14. GST Hast å sAC T quf FY FUr Blau$?
() Service accounting Code (a) Standard Accounting Code (t) Service Actual Code (T) FÅ À FET

(a)iTST (b) qUAT (c) q (d) aA

17. siTtaE f R aTAT TIAT

(a) aTÝ (b) AÈrt (c) Ý (d) JTTFA TT

PART-B
(1 x 30 30)

Write True' or 'False'

PH-16 is related to Traffic Facilities.

PH-53 is related to Electrification.
PH-11 is related to doubling of Rail line.
4 PU-2 in Revenue Fund is related to Bonus.
5 PU-10 is related to KMA in Revenue Fund.
6. PU-16 is related to TE(Travelling Expenses) in Revenue Fund.
PU-26 is related to Medical Reimbursement.
. Abstract cost is mandatory part of financial proposals.
9. PU for DA is 02 in Revenue Fund
10. Budget Grants is full form of BG.
11. PH-31 is related with Staff Amenities.
LOA is vetted for Works Contract upto the value of 10 lakh.
12.
In NPS contribution of the government is 10%.
13
14. GST rate is same for all the goods and services.
3/5
 15.
Re-appropriation of fund from one demand to another demand in revenue is done at
level. aivisSTOnd
16. TA is given 100% for more than 10hrs of
17. TPA will not be
Journey.
applicable of any staff is on the leave from
1s September to 30 September.
18. Custodian of Bank Guarantee is Accounts
19. Contractual Bill cannot be Department.
20.
passed
without vettedAgreement.
There is no need for cost of tender
21 EMD is
paper as per GCC-2020-Works matters.
applicable @2% upto 1Crore.
22. SD can be
exempted by order of Sr. DFM.
23. Maximum PF
withdrawal by employee at a time is 60%.
24. Currently Counter Signature on PPO by HQ official is not
25. Life Certificate required.
(LC) is required to be submitted twice in a year for continuing
26. Minimum number of MACP for a pension.
7 NDA is not
employee is 05times in whole service.
applicable for employee having pay (Basic + DA) 43600 or lower.
28 Hourly rate of NDA is equal to (Basic +DA)/210.
29. PH-17 deals with
Computerization.
30 PH-71 deals with Stores
Suspense.

1. PH-16 AIA
HAUTd À Fafta *i
2. PH-53
faagctruT À FATNAE
3. PH-11 IZ airUT À HarT I
4. TTTFa fAr úr -02 atT À Hafa

6. T-16 TITFa AfU À

TE(Travelling Expenses) FaraT EI
7. q-26 fafncaT sfayet *zafda
8. 34 ATTA drrir EIaT AT 311AT H
9.
02IT A su tiat
11. PH-31 FET HaYTzd HsT I
12. LOA 10 TT TA A7 T T f a r fàfear aval ETT
13. THUH À HTAR aHTCTa 10% *

16. TA 1Ohrs ATCI ZT3T fer 100% za Etar *1

19 FifacT faua t faT 377TE faT pass T T HAT FI

20. GCC-2020-a7t ATHt HTT 5T TYR TT TËÍ TTTI

21. 1 Crore T5 AfàRI ATTT R @2% EMD a 8IaT

45
 23. vch aTT À 7ATT ZaTRT 3Haa PF ATHT 60% FI

29. PH-17
EsdRrA ÀHafa *1
30. PH-71 Feri Fr7 À afda *i
PART-C
(1 x 30 = 30)

Write full form of followings

. IPAS 11. LOA 21. NPS

.. RRSK 12. IMMS 22. FDR
. CIPS 13. IREPS 23. NEFT
. ARPAN 14. PFA 24. RTGS
. PRAN 15. AGM1 25. DF
6. IRPSM 16. PCMM 26. HRMS
. DRF 17. PPO 27. PVC
RE 18. GeM 28. NHA
CVC 19. GCC 29. CEA
10. CRRM 20. IRWCMS 30. PLB

3- T
IPAS 11. LOA 21. NPS
RRSK 12. IMMS 22. FDR
CIPS 13. IREPS 23. NEFT
ARPAN 14. PFA 24. RTGS
5. PRAN 15. AGM 25. DF
6. IRPSM 16. PCMM 26. HRMS
1. DRF 17. PPO 27. PVC
8. RE 18. GeM 28. NHA
9. CVC 19. GCC 29. CEA
10. CRRM 20. IRWCMS 30. PLB

PART-D
(2x 10= 20)
(a) Briefly describe MSOP, Write different part of MSOP with description.
1.
What are the demand under OWE(Ordinary Working Expenses) write cdemand number with deseription

1. () vAVEHatT TTRT ava *i faar 7 MSOP A 3ATT a f t

55
 APPENDIX 2A-IREM EXAMINATION -2021

GENERAL EXPENDITURE

Max Marks: 100

Time: 3 hours

Instructions to candidates:

otherwise.
Answer all the questions unless mentioned
The marks a r e indicated against each question.
Cell phones and calculators a r e strictly
prohibited. answers.
are not permitted for objective type
C o r r e c t i o n s / o v e r writings of any type

done in contractual bills?

Explain recoveries
for
which are
1. What are various types of recoveries with examples.(1x20)
works contract and
stores contract along
both the bills pertaining to

2. Expand the following.(2x10)

(U) PVC
LAW (c) SOP (d)CIPS (e) IREPS (fSAC (g)
MAR (h)SD (i)PG
(a)IPAS (b)

3. Write short notes on any four of the following.(5x4

(a) Contingent expenditure.

(b) Out of Turn Works.

Works. u
(c) Deposit
rutter .u
Expectedmatters. EX E*P+aA
(d)
(e) Way-leave charges.

between any four

of the following. (5x4]
44 Distinguish

and Limited Tender.

Limited Tender
(a) Special Modification.
Modification and Final
Material
(b) Purchase Order.
Agreement
and
(c) Private Siding.
Assisted Siding and
(d)
(e)
Concurrence and vetting u
..2
 Q5)Match the following revenue Pus (2x10)
1 PRIMARY UNIT 28 A Contractual payments
2 PRIMARY UNIT 01 B HRA House Rent
3
Allowance
PRIMARY UNIT 11 C All India Leave Travel
Concession (AILTC)
4
PRIMARY UNIT 30 D Kilometer allowance.
5 PRIMARY UNIT 99 E Cost of electrical Energy
6
PRIMARY UNIT 10 F Cost of materials
Direct purchase.
7 PRIMARY UNIT 04 G Salaries and Wages
8
PRIMARY UNIT 72 H
Overtime allowance.
9
PRIMARY UNIT 32 Other ExpensesS.
10
PRIMARY UNIT 53 J CGST
 A c c o u n t s D e p a r t i m e n

2 0 2 2

Examination
Appendix l1-A (IREM)
(General xpenditure) Marks 100

Time Allowed: 3 hrs

Note: The Question Paper has 6 pages

4.
Part A- Attempt all four
Q u e s t i o n

questions from Question I1to

to On

6
Part B- Attempt any one question out of Question 55&&
Q u e s t i o n

ith each statement

Part A with
choices
given

Question 1. Choose the correet answer multiple

from the nentis 2 mark
to fill in the blanks. Each correct fill in the blank
stalen Demand
No. 11 deals
with

i) Under Classification of Reyenue Expenditure,The

a. Operating Expenses- Trafic
b. Operating Expenses-ue
c.
StaffWelfare and Amenities
d. Miscellaneous Working Expenses
lead 1800 deals with
(ii) Under Classification of Capita penditure Bhe Minor
a. Railways Research iON
b. Rolling Stock
c. Track Renewals
d. Computerization

maintenance and other works are awarded by which

(iii) The Zonal Contracts for Civil
department?
a. Operating
b. Public Relations

c. Stores

d. Engineering
of
before the time ol opening but after due date and time of receipt
A Tender received
(iv) tenders is called?

a. Late 1ender

b. Delayed Tender
c. Limited Tender

d. Open Tender
 in the type
of Ballast wil
improvement
(v) of Ballast involving
"Work of replacement
be funded by which kind of fund

a. Development Fund
. Depreciation Reserve FundsS
C. RRSK
d. None of the Above
Platform of Railways
associated with Online
(vi) The Mobile App RESS is
a. IREPS
b. IRWCMS
C. IMMS
d. IPAS

GeM?
What does M stands for
in the online platform
(vii)
a. Material
b. Manpower
C. Marketplace
d. Management

Officers in passing of
(vii) What is the revised posverofsenior Section
recent

establishment Bills?
(a) Upto Rs 2 Lakhs per case
(b) Upto 10 lakhs per case
(c) Upto 20 lakhs per case
(d) Upto 25 lakhs per case

What must be the minimum value of the contract for the applicability of Price
(ix)
Variation clause?
(a) 4 Crores
(b) 5 Crores
(c) 6 Crores
(d) 7 Crores

(x) Which Part of the MSOP deals with the issues pertaining to Security
(a) Part D
(b) Part E
(c) Part F
(d) Part G
 Minor Heads in
ated M
Question 2. Match th related

Column B(Please avoidWorks

with thcir
Anpenditure
overwriting.
C o l u m n
A
Column A
ofCo
with only one
ed for marking)
particular of Column B,
Over Matc h
particular

will not
be
considered

Each correct match carries written and hes

2 marks senbhodd mate

S No. Column A
Ciauge Conversion ColumnB
Training HRD 21
Staff Welfare b. 73
Computerisation C.
d . 33
Rolling Stock
16
Miscellaneous 65
Advances
Track Renewals 51
8
Railway Research h. 18
9 Traffic Facilities 1 17
10 31
Signalling and
Telecommunication
Works

Question3 For the following abbreviations, correct full form with reference to
choose the
Indian Railways from the multiple options given Each correct answer carries 2 marks.

) Full Form of IRWCMS is

(a) Indian Railways Workshop ContractManagement System
(b) Indian Railways Works ContractManagement System
(c) Indian Railways Waste Contract Management System
(d) Indian Railways Welfare Contract Management System

(i) Full Form of EPC is

(a) Engineering Procurement and Construction
(b) Engineering Personnel and Construction
(c) Engineering Procurement and Cashflow
(d) Engineering Payroll and Catering

ii) Full form of TAMS is

(a) Tariff Accounts Management System
(b) Test Check Accounts Management System
(c) Traffic Accounts Management System
(d) Telecom Accounts Management System
 (iv) Full Form of EBR is
(a) Extra Budgetary
Resources
(6) Extended Budgetary Resources
(C)Engineering Budgetary Resources
(d) Exchanged Budgetary Resources

(v) Full form of FAR is

(a) Fund Allocation Register
(b) Fixed Asset Register
(c) Final Asset Register
(d) Freight Asset Register

(vi) Full form of NINFRIS is

Revenue ldeas Scheme
(a) New Innovative Non Fare
Revenue Ideas Scheme
(b) New Innovative New Freight
Revenue Information System
(c) New Innovative Non Fare
Revenue Information System
(d) New Innovative Net Fixed

(vii) Full Form of RRSKis

(a) Rashriya Rail Sanrachna Kosh
(b) Rashtriya Rail Samvad Kosh
(c)Rashtriya Rail Suraksha Kosh
(d) Rashtriya Rail Sanraksha Kosh

(vii) Full Form of DFC is

(a) Divisional Freight Corridor
(b) Dedicated Freight Corridor
(c) Decentralized Freight Corridor
(d) Direct Freight Corridor

(ix) Full Form of RIB is

(a) Reserve in Bank
(6) Revenue in Bank
(c) Remittance into Bank.
(d) Refund into Bank
 Full Form of AAC is
(x)
(a) Annual Average Consumption.
(b) Annual Accounts Compilation
(c) Annexed Accounts Compilation
(d) Annual Anticipaled Consumption

False. Euch Correcl answer carries

Question 4 Mark the wing statements as or

2narks
ted Company under
Public Companie
(i) Indian Railways Finance Corporation is a
act True or False.

or False
Plan Head 3300 deals with S&T works True
(i)

of Parliament True or False

the Vote
expenditure shall be submitted to
(i) The Charged
is PCCM True or False
Training
The Zonal Plan Head Coordinator for PH 65-
(iv)
user amenities
are dealt by Plan
The works of Passenger amenities
&otherrailway
(v)
Head 42 True or False

trains and allowance in lieu

Allowance deals directly with charge of
moving
(vi) Running
True or False
of mileage
Demand is not required to the vote of the Parliament True or

(vii) The Supplementary

False

with Generd Duperintendence & Services Railways.

Demand No. 3 deals
on
The
(viil)
True or False.

other Government Dpartments, State Governments, Local

The work done for
(ix) Deposit rks. True oorr False
Works. )
Bodies etc a r e primarily

used by the Engineering

n
Engincerimg Department
The Form E 1720 is as an Asset Register. Ttu
(x)
or False
 Part
Question 5
(a) Describe the various types
(6) of Estimaes piepared in
Explain in detail the checks done in Railways? (10 marks)
a olfice while (10
marks) passing a contractor ti
Or

Question 6
(a) Explain in the detail the various types or lunds that operate in Indian (10
Railways?
marks)
(6) Describe the features and advantages o1 Iive online platforms run by CRIS being used in
Railways? (10 marks)
 efuqckqlsil sourH wESTERN RAILWAy
qftfirq /Ap p EN D tx I I ( I RE M) q-ftet-rlexANl I NATI o N-2022
tr|qFq q{T / GENERAL EXPENDITURE
fta1-57pr1"
{rrqiTtME -3 fjt/HOURS siFifd'q 3i6/MAXt MU M MARKS- 1 O0

3nqffii +'ftt er,X?rt /General lnstructions to the candidates

17vrt wm X*t wll Please read carefuily)

1. s(r< eDfi Eer fr 0 t/ Answer can be written in Engtish or Hindi onty.

zrr

2 q"Tr{s 3r{rril t *r 3tft-{r4 Tqrr rR ft,fr ;nr ecm frrr q-a1

{ ft 1

The choice allowed and compulsory questions, if any to be answered.

3. rrrq g -80 a-6sfrft+
=en-v
xra { rtt+; h tei+ { otr etrr arffi tr
Part A- 80 multiple choice question each carrying 1 mark and all are compulsory
a. Tr{[Link] t qqrn' 20 3i6 h A part B euestion carries 2omarks
5. +tt tifr-{ 3tm' n-$ {i ffrere wiil be no negative markings.
6. q',q'fi qsi r-.T( +icsn * fr-rriq fr'q+-r t r(xra riun h Hrq-+ qqr{q fr rcr-6<u *
ftt yqc ri.1) The candidate should answer a question by wiiting down the
alphabet (in choice against the question number. For Eg Q NO 1

x{T rt/Q .No. 1

z. affi ff rrt r.m gRmr t $ rrfr t s-.T( ffir

Answer the question only in the answer booklet supplied

8. {Tq qr4r arq ftrft s-fi1q ff q{qr<t qrqfi +r {to s-.d-{ Sk'6r t qffid r+{q t
ftt rrt e-.m gfusr * qq€ il.'t, + siqfr d fl ffi r

Prohibition of indication of the name or any other identity /symbol of the candidate in
the answer sheet, except in the columns provided on the fly-leaf of the answer
sheet.
9 qtrfuffi-n Le-m, q+-+qift6 t-+clT +fr i-m s]-{ 3iTft ff q-ften
Eiq t +(flqft tr
Non permissibility of logarithmic table, electronrc gadgets such as cell phones etc.
in the examiriation hall.
e Gnft trr n-c{ t nna dt q'{nftT *r{[Link] +-crn, rqA + 6 €frfoT +
(6r--{T,
fterfl) ftfuo s-n-( <t< ftr qea e-m Re-q-r qfty ft e-gqft q{t tr, qlqfr t 'fr{ gtm
ftC qr+ t tt stti q;r taq'rffi G-S-e c-fr frqr srl3TT

ouu I i't dl (:i., i i:,i,t f.l Ail-WAy

 scoring off an
Modifying the answer in any manner (cutting 'overwriting ' erasing
is not permitted'
already written answer and then writing another answer etc )
not be evaluated at all'
ln case any corrections are made, such answers shall
10.3?I !n#i *, Erfl-d * 3-ei n-+-a I lruia'u-O A;Tfi T-d dr- d fr('?Iq sidi
fl t-o q.S fi€-4r t rtr{ Es dli Erd csat ft riEql e'ea r{) *Tfr Tfi
s-qrq Ffilt rnr fi# # $msqo, iEq'I fi =6q Fq,fia
fu-qr sn'rn)t
(i.e, where only certain
ln the case of questions where the choice is there
of question
smaller number of questions to be answered from a larger number
number of
;;;; ," the question paper) only the answers for the required
questions attempted first will be evaluated)'
3II4 /PART -A (80 X 1 mark= 80 3r6/marks)

a1 rs. 3rtr{&r6 +.r ta-a frlt-d" t a.r,T d' reTrt{a tfrqr arar tl salary of Track Maintainer is

cha rged to which de ma nd

a) 07
o) 03
-€I 04
d) 3ct-fld C' t 6t$ a$i/ tlone of the above
o]*""" fr 61 el'd. :nmpe-o rrfzl d-I qtdtt'r Fr s'frsrf, t/ The percentage of

aTontingunay prov;sion made in tne Estimate s

y'ztu"
_bl
r%
c) 12.s% f
d) 6%
trist m'dT qire ft'qrfr4 (fr fr * llfqd Gh--{ff Afdf tl performance Bank
qs. )

Guarantee (PBG) is obtained for

a1t a Fdoff W EwI /Expenditute on Railway development
u\dt mi vwadqa& 1d| d-fii For 5uccessful completion of the contract
c) I[Fq EE-#AI fi frn Ean / Securitv for price variation

d) 3q{trd ii t 6t$ ;r$i7' r'lone of the above -.

Q4. EBR-rF 6l }rf,ifq H /EBR-lF srands
for

ffi-&q dqpfd- F-€emlA q;}97 E*1r, Budgetary Resources- lnstitutional

\ 3{frt{dpd
Fund
qi}q7 grtt. Budgetary Resources- lnternational
b) 3{ftfufld E-freq' €€Tu-fr- 3"1Mq
FUNd

c) [Link],d Es&.q. €-flftrd- 3ffi-6 qitq/ Extra Budgetary Resources- lnternal Fund

d) $Fkf,d E-f,e'q 'dqrtrd- s€?rrT d fra dqq/ Extra Budgqtarv Resources-

' Institutional Financing
Q5 H d-g *';r6';raa'F"{lr} * 3r,d-ff frfu+ *c or Satrau tl As per Railway Boa rd

latest instructions, vetting of briefing note is -

2
 a) {fd + m 3ttfrf, lRequired fqr works > Rs 2.5:F-t5
b) F-q-al Dispe nsed

c) A t*-c BBAr *' fr(t 3rrqer6'l Required for two packet tender
d) 3q-{tfd + t +'fg a-fi'/ None of the above

06, qISfrI Sft{- 42OO t|q -qq d 'dtift-'d t/ planhead 42Oo retates to expenditure on

a) a-$ arE-al New Line

b) atfltls1lT /Doubling

c) 3i1T ffi-{R /Signa1 and Telecom m u nication

E&'qtrq/ workshop

Q7 a-6Tcdtr6.,Ect fi'I [Link] str$ fir4 + 3rtfl-a q-6'Ffr-qT aril t / salaryof General
Manager -SWR is booked under which Demand

02

,k c)
03
05
d) 12

a8. 3{r$ fr r'g & d 3{RsIlT $/ rGSr stands for

dl uf,ll4;d Era 3llr €-qr +-O tntegrated Goods and service Tax
'
b) 348ftfi HTHla 3{t{ frq)s 6-{t tnternal Goods and specialTax
c) afft-f, €-{6rft c-d-}Sf!T 6-{/ tntegrated Govt Supervision Tax

d) rft5-a fr4'ru F-fi qr{/ tntegrated General Sales Tax

drrkr + -.d tg Et €C€Sq frCEr €Rfr 6t ,r&I / rwo [Link]

mmr ttee to be constituted for works tender costing
\ ./'
drs t 3{E-m- /above Rs 10 takhs
-\'lO aru
uioZS t3i{fu6 /above Rs 25 lakhs O

XSO drs t xfu-m /aboveRssolakhs

, d) 16tc t' 3{fufi / above Rs 1cr
a1o. g-fi drEa {qT-dfr dqE" st l+l, rrc T+arfr sf eTetG-r f+4 + .rfa
Tm. l6-qT drdT tl
ln open line, Contractua I payment made to outsider is booked under Primary unit
a) qI {PU1s
b) frapu zs
fr leu:z
4, {rq/ pusz

3
Q11. il6 Ettl rfi + agvn:r+r<rq t arqr €r frr s+-i ETfr'r'+-s fr-o ffr
ffftl /as per Rly Board correction slip Maximum amount of single bill that can be
claimed from lmprest

5./Rs 2000

b) 5./Rs5000

c) 5./Rs1500

d) 5./Rs15000

,',{, W" E=rat <is ql+drd sTf .:r.,mqrr rr aq At-ar f, / erice variation ctause is
icable to Works Contract valued

.r a) . 5.50 F{rq t 3{fud' /Above Rs 50 takhs

z+ts t 3TEo' /Above Rs 2cr

-f,*c) 5ots:
d 3{Eq- /Above Rs 5 cr
d) 3qt}fld fr t ff$ -e/ Noneof theabove.
[Link]-fr sfi mrq-t Rq sarq cTfusrft mr carmF-s :taEi'{fr 6t Mr t eruq-c t
qlki [Link] dlilf 6 Administrative approval of competent authority for any work is obtained
through pre ration of

EC-qa mrroal Deta iled Estimate

l{ Yl++ei-i/ Abstract tStrmate

+t

C risiE-d qTiF6-6I;T /Revised Estimate

d) ic-{tf,d d t To ;r6i/ None otthese

e14 lerd cfutd-dr{t t ffis lfrma t frc E rl ffi(,tE' no-drfi Btt'rfra m-rfi Ht oce
Technique applied for financial appraisat of Railway projects determines

a) frrtry Sr q.r"u6l+ f,T d/ Depreciatedcostof theproject

b) nf, q{ fflz-d (3{R Ji 3lt{) Return on tnvestment (ROR)
C
c) cHf,c 6I uffifla ffa'a /Terminat vatue of ilie project
d) 3qtrrd fr $ a)g ffi/ none of the abovc

4
a1s. 6ril f,t d"H at* i r+a 6q1'u1 aruf t ftr'!-fttbrr-SQstqfr r,rEwoelxt 6ti
*1 dq-dra * frtsr ortt B(tr cpwD 6l a-ilfiq H/ Recently Raitway Board issued instructions
for adopting SOR-CPWD NEWDELHI rates for building construction works. CPWD stands for

Z(ee" cfu-fi dfld Batrrr /centrat pubtic works Dept

' o) qR{+. T+f frHr4 +. frt dC{ /centre for pubtic Works Dept
c) +FfiT? grfAe E-+-S B8{IaI /centratised privare works Dept
o1 *-lt-+-6 d" t 6ff ffi/ r,tone of the above

e16. cftrF-6 FmI$ 3mlz-d (?ftdT ti primary Unit a ocation denotes

a) a{T EI q-fi-F/ Nature of Expenditure
Vf an fr a-s-a /oblect of Expenditure
c) ffi 6,I f+fil / sourceofFund
d) 3ctrfiil d't 6tg afr/ ruoneoftheabove

417. aizr dgqr o+q{ aqq +l qfrBfu-E +-{dt t /[Link] on Demand no 04 represents
a) *-{a 3fu ffit qS 3g1ATTT fr *ft467 Repa jrs and Maintenance on Carriages
and Wagons
b) 3"fl-fr 3{$eirf- 3it{ €'ft-g /Generalsuperintendence and Servrces
taqE 3ik fuiff qt 3qTHIT dlr r<rra /Repairs and Maintenance on p. way
and fittinBs
d) 5q'iff,d d' t T-* -& /None of the above
grfr d'T .R st$ 3t aqr 6'rd'aE ir6 Grqfid a-& B-sT aar arftv J-q ilF'Fs'
3]l{ €?rs' crfu-mTtI t cftd a Si Normally no new works shou dbe
executed unless and obtained from competent authority

1 d-fi-.t& E.$ 3ll{ ftE }r'dZ-d'/ Technicat sanction and attotment of funds

u) rI?If{lF-6 3r{Eif-cfd :ltf ca-e tr{pFvAdministrative Approval and Budget

-
., ;HTtSr* 3lk {sd rFrrq"r/ Financia! Justification and Budset certtfication
d) 5q{trd d t 619 6i/ Noneoftheabove
Q19. 3{R 3{I{ (rg +' t 3{ms'rq $ /tRst< stands for

a)fISq t-{'da}s& 6}q/ Rashtriya Rait SanghostiKosh

\{Ts-flq til dreffi' 6}s 7 pm1,tr.,ru Rait sanrakshaKosh
c) {Isfiq tA {|fr'+fq Stq /nashtriya Rail Samikarankosh

d) Jqtr+a C' t 6t$ ffi/ ruone of the above

5
SOUTH ITESTqRN NA! L'IAIAY
 *t B-{ -{q q{ dErmr etr* "qrff sBtlrc' + Rt maftf, fu-cr ar
(/ The expenditure on which of the following can be charged to Planhead"Passenger
menitie

O Fterfl q{ scft +{f, :f,/ Foor over Bridge in a station

(rm'

b) FtSrfr * qfg qff gBtll'(r /Yard facilities near station.

c) ffiq [Link]& +i fa-eiig +-fall lnstallationof signalling system
d) SERt-+-fl A- fr +n+ ffi/ none of the above

a21. t-frd eFffi ftv EKr csTrfta anrq 6f 3{fEqrffi-il ficharged Expenditure incurred by the
Ra rlway requires

{-{Cfr ff rjaft/ Sanction of the President

b) t-d Trff fi i{tt / Sanction of Rty Mrnrsrer
L] S:nr fr re g 3if fi aqfr/ sinction of CRB/cEo
d) Jq-t-fld *t ofg r{il \one of the above
!-
ozz. H 6Ertr ffcir 6rr€' fi'fr;T t-dr:n + frv alal ffi +'r cfrsrd B rhe percentage
of GST applicable for House keeping services received by Railway is

t2%e
\
b) 1,5%
1,8%

d) 3-Rtf,d fr d 6f+ nfri None of the above

Q23. H cfufq-dr t +€e md-*u {lqiffi *'t +-6 arcn fi rhe post projecf appraisatof a

Ra llv ay [Link] ialled

,

a) 3{R 3iI 3{R /ROR

tj' *qfC+al t€/ Productivity Telt

c) fi$:nr-&/ernr
d) sqi-fld d' t st$ afiti ruone of the above

e24. +sr 6Tqt6rq d cr-d t+-dr. Mi rr {anrfr ftF i?s+ d- B-qr ornr $? eayment
towards contractor bills received in Accounts office is carried out with reference to
\
\ 4'fTfr' {fr/Measurement Book

b) (ril Jil (r/ LoA

c) frca WRT Atqf 6-{R/ Agreernent vetted by Finance
d) sqt+a A t 6fg r6t/ ruoneoftheabove

6
a2s.3{ft-4 srrrdlfr- 6t n|6H fl-} fi Rv Efr'q 3lft-fl- naFd {B€-{ (MAR-X) 6r rs{sr{
ftiqf AfflI fi {I Misc Advance Revenue Register (MAR-X) is maintained for recording Advance

""'ffi o t/when bxpend itu re

* ffir: /ffi ":LT "T "T'*

sendT

b) ,TLq€?rdI e].rrdrfr Arbitration payments

c) dfs Tfir{/ Lease charges
at sqt+-d d't sn$;rfi./ Noneof theAbove
e2o. !rs'(r :ik S('3tlMrj mT a'ilfr ai4 dEq'r + frT cfirkd E;-qr arar fihe salarv of
FA&CAo/Construction is charged to Demand no

) 03'
.o) 06
c) 09
d) 1b

qZz. H dt-i t + J{retr* q{ a-€ arfa qFet;rry +f a-q$ f,IRuil*ay Board sanctions New
line project based on

. a) fi-rlr5frft d/Preliminary survey

b) qIarqFI T{flTraffic survey

-\ $rfd-fr ctifitslfr $ff/ rinat Location survey
a; td5sio g{qTui/ gsconnaissance survey
a2s. cotar $ ,aan gTh fr\r !-6 f,aem H completion Estimate is an estimate for

a) ilT €zis6/ Non srock

b) $iER / stores

c) eY-o ilall stock taking

d fr t 4t$ ;r6t/ ruone ofthe above
qzg.H srdt + frr. :hfr".na cf$eror 3r6t-{H (S'-dRTl +ji trera t? where [Link]
Training Academy for Rdilway Accounts (C-TARA) located?

a) dG?I5/Lucknow
-,.
;r{ fue,Arcrat secu nderaba d

c) as'l-fl1 /vadodara
a1 :vt-+-a d t 61*;r€t1 t"loneof theabove

7
 to
430. fr(r$A fi €(3t d SAC F{tI & wr'at is sAC in reference GST?'

a) gW Vffizr 6tgi Super Accountin8 Code

b) €fd-€ *€T d-C{/ Service Account Centre
/"A" q+rsE+ 6Ig/ servite
Accounting code

d) SCrtlFd C.d 6tS a$i/ t'loneof theabbve

q{ q{d B(' are &Pension Benefits and
DCRG are
qgr. tillfr arfi 3ik ffi3rr{fi fu-{ ai?T
charged to which demand?

a) 11
b) 12
13

d) 3qt"fld ,t t +-o a6i/none of the above

to which
q32. .TFI fuErr ,-d' fu-€ qT?rE-6 ssr$ (fi"e/ children Education Allowance is booked

Primary Unit (PU)/

a) 01
b) 03

1 25
18

[Link]]g3i-a-f,r{flFmgarificltitnaf,awr'[Link]
Q3
for lling bnline tenders?

,
b) 3{r$ fr \r(r€ /lPAs

c) ,aG 3rR rE"a S (r{(rg/ lRWcMs

4'
I te * f ft ('s/ rnEPs

from
Q34 ffafq 6rd ,t Errq 6-d t fu-ql srdl & ln Deposit works' Expenditure is done

i{ Itri Fid/ t'ton Railway sources

b) 1*/ ca pita I

c) 3{r{ 3{I{ qg+/RRSK

d) S $rt \tcF /onr

a35. il6 antl 6I dtfa tcustouian of Bank Guarantee is

Itr;a Ba+rrlllcco u nts Deptt

b) qffi6 ftarm/cersonnel Depti

c) gtq{r fr}TFT / security Deptt

d) sq'{}fd e' t 6fg a-fr/ None of the above

8
 Q36. (rT 3{R (rfr (rS Sr TT $ftfiq fi i ruil form of HRMS is
a) {t6 T{!-{gfq [Link]/ Highway Road Maintenance System
fr14{ 9dtf4 Svn-fr /Human Resource Management System
TfgE.]-f,
c) aFIq €Irnre goro qoll&Human Resource Mentoring system
d) 3T$+a C't 6tt aff/ ruoneoftheabove
Q37,
"ffS fr t 3rf,*qrq $ I ccc stands for
a) F{6T ft +G'a-r €frfr/ Government cabinet committee
b) ,rtag 68fr-fr €Bfr/Gotd council committee
ft6 fft grqrrr ?Ifr/ General conditions of contract
d) 3T$-+a d t 6fS il€i/ r'rone of the above

m8. B-ff' sfA fr aTt'?ia' t tr

BfrdT si H-d-$ 3rR6, qfiTcrff Et fi-drer 6i Tender
"$
called through which form gets the most competitive rates?

gdT Efret/ open Tender

-.
b) RB-s frft{r /Limited render
c) ft-rra frftfi /Single Tender
d) SEri-fA e S ml$ ;rfi/ ruone of the above
q39 *'frfr 3tt{ ffi 6t rrr4-a q{ d{q Ei{ -i, c{ S" f+qr drdr t/ Expenditure on
Repairs to Carriages and Wagons is booked to which Demand

a) 03'
b) 07

Q40.
I 06
12.

t-fri fr ryram crps*' [Link] t jf"d-dr{d GrqT araT tt crpsan Ea?T tpayments in
Railways is made online through CIPS. CtpS stands for
a) #fr"+-a +ffi {Ifr g+ar Currfi /Centralised payrolt Information System .

b) ryEtI SE-frI }it{ {rafa gnrfdy Contract tnforrnation and [Link] System
,fftilra L (r6rqtd s]-4drd qulrdl/ centralised tntegrared payment system
/, C J
d) ir{t-rd d t 6t$ ;r&/ ruone of the above
a41. Bfrls an{ to t il6-d E-drdtE-31{idQO *rnd"l. Demand No 16, planHead-31 is related to

at Uffr gfrUVl Passenger Amenities

b) €'BUV Staff Amenities

fo rdfdf*Tul /Track Rene uia ls
d) ;r+ Elrffr/New line

9
SOUTII rr',ESTF-Ri.i !t ir,i l_'vYAy
a42, Bs{rdrq cfirt ffI qU fi SrE-d * urq ftft-d fl Power of remission of Departmental

charges lies with

a) [Link]/sr DFM
b) ffi (rfr(rqlPqM M
c) ritc/o nN4

fr rtsi crul
Q43. t+taffi+Erq't*a-fi':+ra'f,rwr'ictrofthesedoesnotcomeunderthe
tew o f GST?

a) tffia gfr€/ telephone service

{) f+d /Petrol
c) i;{ Gn{I-ilt-d'rd ufrs / cau Rental service
d) 5qt+a gefr /att of the above

a44 t{R fs'rr rr 3lewa- %d-ffid 6} + €'}ff nds-a e+rer * R('qrar ildr t
part of
Supplement fy Estimate prepared is considered for'[Link]

{** E€-{a crffi-frfr/ sanctioned Detailed Estimate

, b) ry161 fiffi76ePpletion
Reporr

c1 qf vf++-e-al completion Estimate

d) 5q{tfd d t 6f€ ;r€i/ r'lone of the Above

a4s. r{srq 3itfuiq. * Ht44it + *eq A, ffifud ,t s dt"d' qr 4cffi t ln respect of

is incorrect
Standards of Financial Propriety, which of the following
,

a)Eq-qc,elfl-?a.sT3{-d€-{firHi?Tt3ift6;fiEtaTTIlf(/Expenditureprima
facie [Link] not be more than occasion demand
b)wlar*eraol3qqI4ffiaqFdrTr€{ETsEe}c*ars*.Rva-€tfrrqT
person
arar ilftIrl public money should not be utilised for the benefit of particular
o communitY
c fi {]|al wc-il+-fuf * R-(' iile{ ry et-a t/ Amount of allowances is a source

of profit tb the recePients

d) 5lr{tfld d e- 6B ;r$i/ t'lone of the above

[Link] arri7lr qu-+r 6l Emrrd dTfld Gi€ q]qfr'fr 3-rfr t? navertisementcostof

Notice lnviting Tender is charged to which PU?

a) ,18
x( zr
/c) zz
d) 33

10
a47. fr (rg
'fr ce{R Eg{I sq t r"a-+n d cEra fr! rn, $i oac charges provided in the
Estimate mainly fo

a) ftftq g{ /Misceltaneous Ex/

b) 4t-{ a5a Utf< /Purchastng Motor Vehicte
c) cfrEfeFT fi-6 v:{rft-f, cttffi-ilfl/ operating work Charged Estt
d) Sqlt"+-d d t 6H $i/ ttone of the above
Q48, S&TFI Hffi fr €@ cFd o-re fr mt A+=6a s"aam dqR Brql
Afdf tl Detailed Estimate is prepared for obtaining ------------ sanction of Competent authority.

a) Perso na I

Tech n ica I

c) q?ngB+' /Ailministiative
d) 3q'{tfld * d'6t$ a6i/ ruoneoftheabove
449 $tla e{q'fr-S'BqT5;cT s{ a-O fr-qT a-iHt $? ruet Expenditureisbookedtowhich
Demard No?
a) 07

-/. cJ
Vro
1r
d) 5q{tra d t 6f5 ffi/ ruone of the above

aso. 3{r$ rr(r*I 6'I E-FdI{ ihd/ Expand rRAs

tdd ftad C'ft'q /lndian Railway Accounts Service

en-€fq-
b) Sll{fr'q t-fra 3ffid TIffi$ / tndi.n Railway Audit Service
c) fift&q t-d 3iBc ati Ead tdt /tndian RailwayAudit and [Link].
d) 3ct-fld fr fr 6tg af,i/ ttoneof theabove
H T{ 3rqflrq rl(r Alfl-q 3r,fldtl fi m fi 3iilrtA $in t: zonal Contract adopted on
t e Railways falls under the category of
a) (rf,rled d66I / Lumpsum Contract
qs fi{ }sT/ Piece work contract
\
c) 3gqfr &f,r/ Schedule contract

d) il A-6il Rate contract

Qs2. !- :it (r sT 3lfrCrq: t / LOA Stands for
a) qffum-A q;r/ Letter of Authority

1 '-.-6mfr
c
q; Letterof Acceptance
.-
c) m1I{ 6I q:t/ Letter ofAgreement
d) 3qt-+-d fr t sE ffi/ tloneof theabove

7t
 Qs3 H +6 + a-&;rilq qftc-{ + %dnr,t-&s qffl.a.A+-fi cl-dT{ildl B BrsT
rd:rt* r

As per Railway Board latest circular,e-tax invoice is applicable Contractor with turnover of
9a) 6,100 .F-$g t 3rfufi /More than Rsloo c
ts) $. 506-{tg t 3{8E- /More than RSSO cr
c) S.2o+-ttg t 3rfu"F. /More than Rs2ocr
o) gqqi+a l' t sir* afr/ ruone of the above
6r-4 {EFa{ * r<-&v q} wr q-q-ar $ Work Register serves the purpose of
a) :tfuo anrq B-qTUr /Control over Expenditure
b) {fr' qR el-q 6t' \rmftrfrm-{q /Collectton of expenditure workwise
c) a-* arr q-sdfr B-{i?q / workwise Budgetary control/
d) 3Td-+d ssft /A| oithe above
D

Qss. * Fd!r' fI qr6fr dlara + fu gcm R'qr grar frFirst cost of construction of
Bui ng islharged to

,/ $fi/ capitat
b) S qs/ DF

c) rrg}/ nnsK
3rr{3lr{
d) iri-{f, d t sf$ afr/ rrtoneof theabove
racrffi-dT qftaq fr ,rsrfrr F-FilfrEa d * l+-€.[Link].d-s-Ii 6r:nEqqfi-f,r a-tr
t:Productivity Test need not be calculated in which of the following works:
at r$ Argal New Line

b) dtdfr'flT4 /Doubting

\fam gfrtll fiT{/ Staff Amenitywork

a ) fr'fq?fr'mrtt{ qlt+-cl t rectrif cat io n
i
p io j ects
as.7 €-nrd yTF * srd +) vo * 6c * rr{&fd 3fu 6T-4 s.r{-mq d \rs-ffqd +.€Rr
at-9 a-anr r-+ya G]?ri r5l fl
works of similar nature grouped as one and sanctioned by Board
with lumpsum in Works programme are called.
\ \ StFidr E#/ umbrela work
b) 3lff-fr qt 6fllt tremised work
c) t'fr \rd fr +ld lv&p wort
d) 3r{t+-d f t *t$ rfrl Noneof'the above
Qs8. {ErFE mr4 .qq 4 grr ,fr-O: gfi-fr ft-cfl.
frr
ln revenue working expenses, Abstract ,,C_03,,inditates
a) aifta ciaT fi arrra Sk aEferw I [Link] and Maintenance of Motive power
--.hl_d-d'{-fr :ftfreIfif{ Hftg / General Superintendence and Services
c) CfrEttrfr -{fq qFIfqfA/ Operating Expenses Traffic
o) Sqif;ra fr * T-* afr/ ruonu of rhe above

1?
 ase. 4ia' ri€m 16 +' ilf,il 6T-4 sr?ica, q6-d ct 3i6. 6r yfrFfr..cj. fi_q;fi
No 1.6 work tion, first two digit represents
t/ under Demand

EE. 6.I F+f,/ Source of Fund

b) HI4 €./Demand No
c) tN" E-+{q /Deta ited Head
d) qTFEt primary Unit
{Be/
:u1
* t mrtq eTfr-q-sa
$, f* sf qEr-n +-.i t ftr;rsr_e 3ftRTs- *.rd t elLqq.
t fu'qr'aral t I
Works urgently required to restore the Track
damaged due to Floods are done through
a) fr86 3rEiToI /calting of tender
o1 Rfr|s Fftq rim fted Tender
gfrTUT ql/ U rgencv Certificate
d) sq-ilfld fr S 6)'$ +Ei/ ruone of the above
Q61. 3nt $ vtq t 3rf$[Link] fi/ rpas stands for
*md t-fi 3lk *.ff vufl-fttntegrated
)t/vfiT|a payrolt and Accounting
system
b) !6I'fF q ffi 3ik 3fipEfl4 R€q rntegrated payroll
and Auditins system
c) firdl-q l-fri + t-fi frFrq/tndian Raitway payroil system
d) iqt+-d fr t +5 6i/ ruone of the above
a62.3n*m(rs-dt +t &a rc+. (v;frrra u-roy sT
-drd. is t fr_qr. onr ryrdra
S/Payment of Lease Charges(Capital Component) to tRFCis charged
to planhead
a) T7
b) 3
22
d) 3qtf,d d e sB ffi/ ruoneof theabove
,t ffi 31fr?rfr t Rr' *tlcn 6, Fffi ?&T t/ Acceptancepowerof
I tation for JAG officer in Divlsion is

a) s. /Rs4 ilrciltakhs
5./Rss dr€I/ lakh{
c) 5./Rs 10dI€I/ lakhsJ
d) 3!-t'+-d * t +f$ rr€tl None of the above
Q64. vm' B&rrd Ji <'o srut [Link] a-fi E{- fr fr;ai aq ffi [Link]
of New PCs that a branch officer in a division can purchase in a year
€zF?11 t: ruumber
is .

a) 02
b) 05
c) 0

3qt+-d rt t sf$ a-&/ Noneortheabove

13
SOUTI{ YJESTERi..I RA! LTft'AY
a6s.\rfirg:r}fi t r,arn,ffi:rMr S crs
ffiBil a-o * a-a + frrr frffiI
acceptance power of tender for
6t rraqEI E-a..an .'eo t: As pe, MsoP, JAG officer has direct
value uPto:
' a) S./Rs25 dl€t/lakhs
- '6) 6./Rs30 FII-€r/ lakhs
c) S.As50 dlEf/lakhs
d il t 6'€ a'€i/ ltone of the above
Q66 e-dT 3{atitl * il6-a,{Fq [Link] dg ffifua',t s Er€ RIfr ]t ilplilar t:
condition:
intract,Price Variation CIause is applicable in which of the following
U nd er servl ce

a) &tr {Fq /Contract Value > Rs 5 tgi cr

3If,qTFTf, 3Iqfr /Completion period is > 18 frf6imonths

c) 3rgfr /Ccmpletion period is > 12 {16/ months

3l rffTrfim
d) sqtrfld i t 4t$ a-f,i/ llone of the above
Q67 ('rr(rs 3t fi 6.I Wr 3{Bs'rq H / Full forin of MSOP
a) rf6f, ?IR? 3q{dl/ Modern schedule of Power
b) erBd €I $TIJB4. 3Fl$dl/Moderate schedule of Power
sIFd 3qqfr/ Model schedrrle of Power
)t)/""*
d) 5qt+.d d t +\S 6i/ None of the above
Q68 (rfilg 3t dt +.r snr S dEift-d't /part'C''of MSOPisrelatedto
a) a-*'6 flrffA/ Works Matter
b) S{g1T ffIFIil/ Stores Matter

sffi/ N4;56s112 neous Matter

7ftA"
d) tB6-f, ri'Erd/ Medical Matter
.WqF-*frfr'd'3!-drr*fr-qfi4gr,;rfifr"fs-6rdrartPermissiongrantedfor
limit useof RailwaY Land is called
6
ul slfr drf,€i€/Licensins of land
b) etfr fif frs/ Leasins of Land .

4|. t fra
gfrtrll waY leave facilitY,
61 zvtf'+-a C'fr 6E r$i7,t'toneof theabove
a70, q}J"{T sft{ rzoo ffia E6'(dI t/ P'lan head x700 denoteg

a) 3rfir 6ft46 6rd'lotner Specified works

b) qf* sggEtnq/ Passenger Amentities
t c) gil 6Tf/ Bridgeworks
\ +.[Link]+? computerisation
\
14
 e71,1-6ra rerTl Bsqlfd-d fretq fiqt + ar4d Jt r4rc rrq Be{rrtrq c-firtt 6-r % t/
ln case of Deposit works executed by Railways % of departmental charges levied is

a) 5%
g;'4'[Link]/o
/cl !o%
d) 5c-{tfld fr t 6t$ 4fr/ t'loneof theabove

Q72 ctlSTtlr o1ftil en' r<.itu t:The object of Test Check is :

\t $ An-" i of yg ft-qT t 5€-mT azrfl?4zF- {raqrrm/ tactualverification of all what

the clerk lias d6ne
b) frffi *- dfA aglf*fa qAT 6-{i *' fr(r/ ro incutcate disciptine amongthe clerks
tF) :ioqffiq {f&'+?T 6I iqi check of arithmetical accuracy
d) q6 q-dr a-rni fi fr(, \'[Link] l*.+-qI 6-d-ETft 3!-i +t-o +t ffi'a frai Er&
f,d'dt 3it{ fut +} srrfl 4(r $l A scrutiny to find out whether staff have

understood the duties and rules governing their work.

a73, Jti+er.{ q+. + 3{tfrfl sd ?r'} H{,ffi rdRT f,frq-{ ff at s-*fr i't
Items place under Objection Book can be cleared by
a) fi rrE $ fi t vtEa -{q +} a-e' rqtr ffi t /when sanction to the
expe nditu re obtained from PHOD.
b) a6I +-rfcrilfi 3flqF arqg d h frT Ffua 3lqttl dd dt wt.n Executives

,gives a written request for withdrawal of objection.

aa axa wffi g aq+ 6r ffi wta d frrfr t /
/ when sanctiontothe
/ Expenditure is obtained from competent Authority
d) 5q-ir'-+E d' fr 6fg qfr/ ruon. of the above.

srrff 6r drrrd t 3{fu'fi dri w rittfu-a 3lqala e-sr fu-qr artn fi/ Revised Estimate

repare d when cost of work exceeds the

a) qFFFFFI {Tft} / Estimated Amount

bL 1o%
FeTd' {Ift}/ sanctioned amount by 10%

:r+trr+ {lfQ} /Co ntingency Amount

d) d 6f$ a$i/ t'lone of the above

scrd-fld d'
(D S a-A t 6't-d'
qr$ 3i!t uE1-r *. 36aia ffi :+n a-nwnicr, of these will not come under
charged off stores
a) 3qei-.,q elER il$ 6-qr€ 6.r +-flT, Ez 3{rft/ consumable stores such as cotton

waste,jute etc
b) q-.T sT-4 * fr'q .,}t +i3R/petty stores for patch work

c) :rtan w +iziT/toots & plant

TiiTtRi Stee pers

15
 EftIE nrcit * frq'crq Hrq?fr 3fk ffi-S 3r-q,)vtr n Ek * srdt t ilEr rdt
\o75.
Yf srqrn 6t 3r€IT-fr sc t *'a-fa ror arar t
Materiars obtained for specific works and kept outside the accounts
of any other category of stores
are held temporarily under

a) srB-tAn Fzt{ /custody storeJ,/

b) Hrid q/S rr{ TrI-;Irfi /Materiat at Site A/c
c) 3T4l{fq eigR /tmprest Stores
d) 3qtea *t 6f+ r$i/ ruoneoftheabove

o77 + R(r *ffi Estr?T a-dr-{T d-q* q-{T 1460_* t :r+gn q-ffr+frfr ilqd
Adjustment Memo as per para 1460-E prepared by Executive
dept for
a) as-{ d -{ ffii 51 qftsffIqa /Liquidation of riabirities not payabre in cash
b) r[fr 5rr t 3tia sfr{ q{ 5+. fus rK' 3fu8 3it{ *Bc 5y serTdi6rur /rransfer of
and credits originally booked to suspense head
/debits
{ *.n, (!')3ik (fr) Botn (a) and (b)
d) *-{d (fr) onry 101

e78. +{r 1472f, + r,a-l+lr 3iE{f,fra sr-4 .ifr * Rr Eqrafl Fo(' 4\, zqq 6l
\rqi srffBo
r'(ct'}rs 6 works Register maintained as per para 1,472E is
a colective record of Expenditure
des igned for
a) a-+-dc{ arfq frqTsl / Expenditure Control on works
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1.1
 South East Central Railway
दक्षिण पूर्व मध्य रेलवे
Appendix II A (IREM) Examination 2023
General Expenditure

Time Allowed: 3:00 Hours Total Marks: 100

All questions are compulsory.

सभी प्रश्न अनिवार्य है ।

Q.1 Choose correct option. ( 20 x 2=40)

सही विकल्प चुने।
Q. (i) Salary of teachers in Railway schools will be booked under Demand [sub major head] no.

रेलवे स्कूलों में शिक्षकों का वेतन डिमांड [उप प्रमुख शीर्ष] संख्या के तहत दर्ज किया जाएगा -

(a) 12K
★ b) 3A
C) 13L

diJ

Q.(ii) Two packet system of tendering in service contracts is followed for tenders whose value is more
than Rs.

सेवा अनुबंधों में निविदा की दो पैकेट प्रणाली उन निविदाओं के लिए अपनाई जाती है जिनका मूल्य रु.
अधिक है ।
a) Rs. 45 lakhs
b) Rs. 1 Crore
st Rs. 50 lakhs
d) Rs. 2 crores

Q.(iii) expenditure does not require approval of parliament.

_व्यय के लिए संसद की मंजूरी की आवश्यकता नहीं है ।

a) Voted वोट किया गया व्यय ।
(b) Charged आरोपित ।
c) Both (a) &(b). उपरोक्त दोनों |
d) None of the above. (उपरोक्त में से कोई नहीं)

Q.(iv) Salary of Principal Director of Audit is booked under Demand najor head ] no.

ऑडिट के प्रधान निदेशक का वेतन डिमांड [उप प्रमुख शीर्ष] संख्या के तहत दर्ज किया गया है।

a) Demand no.1 (मांग संख्या 1)

Demand no. 2 (मांग संख्या 2 )
c) Demand no. 3 (मांग संख्या 3)
d) Demand no. 11(मांग संख्या 11))

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 . portal.
Q. (v) Works proposals (Pink, Umbrella etc.] are dealt in पोर्टल में निपटाए जाते हैं।
कार्य प्रस्ताव [गुलाबी किताब, Umbrella works. आदि].
a) IPAS
b) ERECON
c) WCMS
RPSM

Q. (vi) Which of the following is Plan Head for Track renewal works.
निम्नलिखित में से क्या योजना शीर्ष ट्रैक नवीनीकरण के लिए है।
a) 11
b) 31
c) 14
d) 51

Q. (vii) In Works tenders, no standard eligibility criteria will be required for tender value...
कार्य निविदाओं में, नीचे दी गई निविदा मूल्य के लिए किसी मानक पात्रता मानदंड की आवश्यकता नहीं है
a) Rs. 60 lakhs
(b) Rs.25 lakhs
c) Rs.1 crore.
d) Rs.75 lakhs

Q.(viii) Expand RRSK

RRSK का विस्तार है।
a) Rail Rashtriya Suraksha Kosh
b) Rashtriya Rail Suraksha Kosh
Rashtriya Rail Sanraksha Kosh
d) Railway Reserve Safety Kosh

Q.(ix) Current rate of GST for building construction type contracts is

भवन निर्माण प्रकार के ठेकों के लिए जीएसटी की वर्तमान दर है।

a) 12%
b) 10%

et 18%
d) None of the above (उपरोक्त में से कोई नहीं)
Q. (x) Part "C" of MSOP 2018 pertains to -
शक्तियों की अनुसूची 2018 का भाग 'ग' संबंधित है
Miscellaneous matters (विविध मामले)
b) Establishment matters (स्थापना मामले)
c) Stores matters (सामग्री मामले)
d) Works matters (काम के मामले)

Q.(xi) PU 32 in revenue expenditure is related to

राजस्व व्यय में

में पीयू 32_ से संबंधित है |

Contractual payments. (संविदात्मक भुगतान)

b) Travelling allowance. (यात्रा भत्ता )
c) Cost of Laptop. (लैपटॉप की लागत)
d) Office expenses (कार्यालय व्यय)

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 Q.(xii) Estimate prepared after obtaining administrative approval is called
प्रशासनिक स्वीकृति प्राप्त कर तैयार किये गये प्राकलन को कहा जाता है
a) Revised Estimate संशोधित अनुमान)

b) Detailed Estimate (विस्तृत अनुमान)

Abstract Estimate (सार अनुमान)

e) Completion Estimate (समापन अनुमान)

Q. (xiii) Maintenance cost of Electric Locomotives comes under demand [sub major head] no.
इलेक्ट्रिक लोकोमोटिव की रखरखाव लागत को मांग [उप प्रमुख शीर्ष] संख्या में दर्ज किया गया है |
a) 6D
b) 7E
c) 9G

dy5C
Q (xiv) Item no. 9 of MSOP (Works] is related to..
MSOP के आइटम नंबर 9 [वर्क्स] से संबंधित है
|

a) Material modification. सामग्री संशोधन |

(b) Variation in Quantities. मात्रा में भिन्नता |
c) Urgency Certificate अत्यावश्यकता प्रमाणपत्र
|

d) None of these इनमे से कोई नहीं |

Q (xv) Plan Head: 65 is related to ...

योजना शीर्ष: 65 से संबंधित है।

2 Training/ HRD. (प्रशिक्षण/मानव संसाधन विकास)

e) Doubling. दोहरीकरण
1) Road Safety works. सड़क सुरक्षा कार्य ।
g) Staff welfare. कर्मचारी कल्याण
|

Q. (xvi) Primary units no 11 of expenditure pertains to .......

व्यय की प्राथमिक इकाई 11 किससे संबंधित है....
a) Night duty allowance रात्रि ड्यूटी भत्ता |
b) Other allowance अन्य भत्ता
|

c) Kilometre allowance किलोमीटर भत्ता |

Overtime allowance ओवरटाइम भत्ता |

Q.(xvii) What is full form of CRIS: -

CRIS का विस्तार बताए:
a) Central Research Information System.
b) Centre for Research and Information System.
Centre for Railway Information Systems.
d) Central Railway Information scheme.

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1

Q.(xviii) Minimum notice period for open tender is

खुली निविदा के लिए न्यूनतम सूचना अवधि है
a) 7 days (7 दिवस)
b) 10 days ( 10 दिवस)
21 days ( 21 दिवस)
d) 16 days (16 दिवस)

Q.(xix) Which of following suspense deals with Earnest money deposited with Railway
निम्नलिखित में से कौन सा उचंति खाता रेलवे के पास जमा की गई बयाना राशि से संबंधित है
a) Cheques & Bills (चेक्स एवं बिल)
b) Remittance into banks (बैंको को धन प्रेमन)
cy Deposit Expenditure (जमा निक्षेप)
d) Misc. Advance Revenue (विविध अग्रिम राजस्व)

Q. ( xx) Tender Accepting Authority for tenders up to Rs.50 lakhs is...

50 लाख रुपये तक की निविदाओं के लिए निविदा स्वीकार करने वाला प्राधिकारी।

a) SAG
b) HAG
c) SS
JAG

Q.2 Tick true and false. (10x 2 = 20 marks)

सही गलत बताए।

a) Earnings from Goods traffic are booked under Abstract "X",

माल यातायात से होने वाली आय को सार "एक्स" के अंतर्गत बुक किया जाता है।

b) PCSC is the cadre controlling authority of Safety Department.

पीसीएससी सुरक्षा विभाग का कैडर नियंत्रण प्राधिकरण है|

c) Plan Head: 36 is related to Other electrical works including TRD department.

T
।

d) WCMS stands for Whole Contract Management System.

F
WCMS Whole Contract Management System.

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 PU 18 is used to book office related general imprest. T
पीयू 18 का उपयोग कार्यालय से संबंधित सामान्य अग्रदाय को बुक करने के लिए किया जाता है।
1 JAG [independent) officer is competent to sanction quotation works up to Rs.5 lakhs.
कनिष्ठ प्रशासनिक ग्रेड [स्वतंत्र] अधिकारी 5 लाख रुपये तक के कोटेशन कार्यों को मंजूरी देने में सक्षम है।
g) Expenditure on maintenance of Permanent Way is booked under Demand [sub major
head] no.6.
A
रेल पथ के रखरखाव पर व्यय को डिमांड [उप प्रमुख शीर्ष] संख्या 6 के तहत दर्ज किया गया है।

h) GSU stands for Ghati Shakti Unit.

T
जीएमयू का मतलब गति शक्ति यूनिट है।
i) Amrit Bharat Station Scheme is related to cleanliness in station.
F
अमृत भारत स्टेशन योजना स्टेशन में साफ-सफाई से संबंधित है।

j) Pink Book Work is approved by General Manager.

F
पिंक बुक काम महाप्रबंधक द्वारा अनुमोदित होते हैं ।

Question no.3 Fill in the blanks | रिक्त स्थान भरें (10 x 2 = 20 marks )

Full form of DPR in Railways De Fai Project Report

रेलवे में डीपीआर का पूरा नाम
b) Rate of interest on Mobilization Advance, at present, is

वर्तमान में मोबिलाइजेशन एडवांस पर व्याज दर है।

c)) Productivity Linked Bonus is booked under Primary Unit,

उत्पादकता सेसे जुड़ा वोनस प्राथमिक इकाई 03 के अंतर्गत बुक किया जाता है।
d)) When work is executed through item no.5 [F] of MSOP [Works] matters. It is called
work.
3 ceutation
जब शक्तियों की अनुसूची 2018 [वर्क्स] के आइटम नंबर 5 [एफ) के माध्यम से कार्य निष्पादित किया जाता है तो इसे
कार्य कहते हैं |

e)) Demand no. used for booking of expenditure for Railway Board is
मांग संख्या रेलवे बोर्ड के लिए व्यय की बुकिंग के लिए उपयोग किया जाता है।

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 charges
f) Charges which are collected for detaining wagons beyond free timeशुल्क
is called
के बाद जानेवा
को कहा जाता है।

g) Pension charges and Retirement benefits are charged to Demand no

पेंशन शुल्क और सेवानिवृनि लाभ मांग संख्या (3 पर लगाए जाते हैं।
crores and
h) As per latest instructions of Board, PVC is applicable for works contracts of Rs.
बोर्ड के मौजूदा निर्देशों के अनुसार, पीवीसी रुपये के अनुबंध के लिए लागू है। 2 करोड़ और अधिक।
more

() Full form of IRPSM_

आईआरपीएसएम का पूर्ण रूप

j) NS items in contracts are operated vide item no. of MSOP (Worksj matters.
९.७८ के तहत मंचालित
अनुबंधों में NS आइटम शक्तियों की अनुसूची 2018 (वर्स] मामलों के आइटम नंबर

[10x2 = 20 marks]
Question no. 4. Answer any two of the following questions
किन्ही दो का उत्तर दे।

(a) What are the types of tenders and explain them.

टेंडर कितने प्रकार के होते हैं और उन्हें समझाइए।

b) What are various types of Estimates. Describe the same in brief.

प्रङ्कलन कितने प्रकार के होते हैं? इसका संक्षेप में वर्णन कीजिए।
cWhat are points to be checked while scrutinizing the Detailed Estimate.

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विस्तृत प्रकलन की जांच करते समय किन बिंदुओं की जांच की जानी चाहिए?

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Rwny
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6 -

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prm

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