RAILWAY EXAMINATION FOR SELECTION
ASSISTANT FINANCIAL ADVISERS
Answer any five questions (15 marks)
Q 1. (a) What do you understand by inter-railway and intra-railway transactions? How are such transactions proposed, accepted, adjusted and reconciled? (15 marks)
(b) Do you think that the preparation of two accounts current – Approximate and Actual are necessary? Explain in detail (15 marks)
Q 2 (a) What is a “Works Programme”? What are the various steps involved in its finalisaiton (15 marks)
Q 3 (a) Write Short notes on any Five (15 marks each 3 marks)
i. Traffic Suspense
ii. Admitted debits and disputed debits
iii. Draft para and provisional para
iv. Material modification v. Stock adjustment account
vi. Single tender and limited tender vii. “global meltdown” (15 marks)
(b) What do you understand by Inventory Control? What is ABC analysis and its advantages? (15 marks)
Q 4 (a) What is meant by Apportionment of Earnings? How is it done in respect of Goods Earnings of Through Traffic? (15 marks)
(b) What is “Zero Based Budget”? How can this be made applicable for Revenue Budget?
Q5 (a) distinguish between the following (any three) (15 marks – each 5)
i. Fall Clause and Option Clauses
ii. Zonal Tender and Bulletin Tender
iii. Purchase Preference and Price Preference
iv. Development Fund I & II (15 marks)
(b) What are the Objectives of Budgetary Controls? Discuss the various Budgetary Reviews.
Q 6 (a) What is meant by Productivity Test? Do they serve any purpose? (15 marks)
(b) What is “Operating Ratio”? Is it a fair Index to assess a Railway‟s Performance? How can we improve upon the “Operating Ratio” of Southern Railway? (15 marks)
Q 7 (a) What is Stock Verification? How is the Stock Sheet prepared and finalised? (15 marks)
(b) What are the various heads under “Purchase Suspense”? Give your suggestions for maintain this “Suspense” efficiently and currently? (15 marks)
Q 8 (a) What is meant by Exchequer Control? In addition to Budget allotments, Demand and Primary Unit –wise-Why is Exchequer Control still necessary? (15 marks)
(b) What are the various kinds of leave an employee is entitled to? When can leave been encahsed? (15 marks)
Q9 (a) Discuss the salient features of the Official Languages Act 1963. Suggest steps for promoting Rajbhasha in southern railway. (15 marks)
(b) How would you inspect an Executive Office? What are the objectives? Give suggestions for improving it. (15 marks)
Q10 (a) Elaborate on the significance of “Cheques and Bills” reconciliation How can computerisation help in this area? (15 marks)
(b) Discuss the merits and demerits of the Incentive Scheme on Railway Workshop
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