Date: 16th June 2024 Topic: Mock Examination (Accounts &

Finance)

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 Question - 1
Exchequer control facilitates _______ (AFA 70% Supplementary Exam 2023)

A. Concurrent control of Cash outgo

B. Correct assessment of Cash and Adjustments of the Sanctioned Budget

C. As accurate an assessment as possible of requirements of Cash

D. All of these
 Answer - 1
D. All of these
Differences between
Exchequer control Budgetary control
1. Controls cash items 1. Controls Cash and Adjustments
2. Exercised by Accounts Officers 2. Exercised by Accounts as well as
Executives
3. Period is Month 3. Period is Throughout the year
4. Cash authorisation statement is the 4. Budget Grant and Budgetary
base Reviews are the tools
 Question - 2
What are Grants are distributed to Zonal Railways by Railway Board
called ____ (APO LDCE Exam 2023)

A. Budget Orders

B. Budget Allotments

C. Distribution of Grants

D. None of these
 Answer - 2
B. Budget Allotments

● Budget Allotments: Distribution of the Budget grant (as voted by the

Parliament & the appropriations for charged expenditure as sanctioned
by President of India) by the Railway Board among Zonal Railways.

● Budget Orders: The orders by means of which the allotments are made
are called "Budget Orders".
 Question - 3
Which one of the following rules of General Financial Rules (GFR) 2017 mentions the following
“With the merger of the Railway Budget with the General budget, the Demands for Grants and
the Statement of Budget Estimates of Railways shall also be part of the General Budget with
effect from 2017‐18.” (AFA LDCE Exam 2022)

A. Rule 43(1)

B. Rule 43(2)

C. Rule 43(3)

D. Rule 43(4)
 Answer - 3
B. Rule 43(2)

● Rule 43 (1) – Presentation of Budget by FM to the Parliament as per Article 112 (1) of
Constitution of India

● Rule 43 (2) – Merger of Railway Budget into General Budget

● Rule 43 (3) - Preparation, formulation & submission of General Budget as per Articles 112 to 116
of the Constitution of India.

● Rule 43 (4) - Budget Division, Dept of Economic Affairs of Ministry of Finance shall issue
guidelines for preparation of the Budget estimates from time to time. All the
Ministries/Departments shall comply in full with these guidelines.
 Question - 4
Interest component of the Extra Budgetary Resources for National Projects is
budgeted under the Major Head (AFA LDCE Exam 2022)

A. 5003

B. 3045

C. 6003

D. 3075
 Answer - 4
D. 3075

● 5003 – Capital Outlay on Indian Railways-Strategic Lines

● 3045 - There is no Major Head bearing with this number

● 6003 - Internal Debt of the State Government

● 3075 - Other Transport Services

(In Exam, choices should be suppose to be related to the Correct answer)

Next slide: Important Major Heads in Indian Railways

 Important Major Heads in Indian Railways

Revenue Receipts Ordinary Working Capital Expenditure

X,Y & Z Expenses (3 to 14) (D.N.16)

Commercial Lines 1002 3002 5002

Strategic Lines 1003 3003 5003

Major Head Description

1001 Indian Railways-Miscellaneous Receipts
3001 Indian Railways-Policy Formulation, Direction, Research, and other
Miscellaneous Organisation (D.N.s 01 & 02 )
5001 There is no Major Head with this number
 Question - 5
Based on which Committee's recommendations, Railway's finances were
separated from general budget in 1924 ? (AMM LDCE exam 2022)

A. Acworth Committee

B. MacDonald Stephenson Committee

C. Thomas Robertson Committee

D. Lord Curzon Committee

 Answer - 5

A. Acworth Committee
 Committees, Years & Events
Committee (recommended by) Year Event

Sir Thomson Robertson Committee 1905 Railway Board established

Railway Finance Committee 1908 Railway Department established

Sir William Acworth Committee 1923 FC - Financial Commissioner appointment

Sir William Acworth Committee 1924 Separation of Railway finances from General Finances or Railway
Budget from General Budget

Sir Arthur Lowes Dicknson 1929 Separation of Accounts & Audit Functions in IR

Indian Railway Enquiry Committee 1941 Brought Railway Accounts under the control of GM (instead of FC)
(commonly known as Wedgewood
Committee)

NITI Aayog recommendations 2017-18 Merger of Railway Budget with General Budget
 Question - 6
Revenue Primary Unit for cost of Electrical Energy (Traction & Non
Traction) is ______

A. 30

B. 31

C. 32

D. 61
 Answer - 6
A. 30
Notes:
● Previously Cost of electric energy is charged to PU 32. Now booked to PU 30
● Previously booked initially to DN 08 & 10 and later transferred to respective DNs. Now Straight
away booked to respective DNs

● Payments to Discoms (Distributory Companies) & SEBs (State Electricity Boards)

● PU 31 – Fuel – Direct purchase (Introduced in year 2018)

● PU 32 – Contractual payments

● PU 61 – GTKM Debits / Credits of IRFA adjustments (Previously booked to PU 33)

 Question - 7
After merger Budget, under which Demand Number all the Railway Demands
are proposed in General Budget for FY 2023-24 (AME LDCE Exam 2023 &
ACM 70% Exam Supplementary 2023)

A. 81

B. 82

C. 83

D. None of the above

 Answer - 7
D. None of the above (The Correct
answer is 85)

Next few slides for Single Demand

Number
Single Demand Story
Total - 54 Ministries -102 Demands for Grants

Demand Numbers assigned to the Ministries as per alphabetical

order. For example, Agriculture ministry Demand Numbers are 1
& 2. Atomic Energy Demand number is 3. Last Demand Number
101 is assigned to Youth affairs & sports.
 Changing of Demand Number
Financial Year Single Demand No
2017-18 80
2018-19 81
2019-20 82
2020-21 83
2021-22 84
2022-23 85
2023-24 85
2024-25 85
Summary of Demands for Grants of Union of India

Ministry Number of Demands

Finance 12
Home Affairs 11
Defence 4
Railways 1
Other Ministries (50) 73
Total 101
 Question - 8
Find the Correct sequence of Classification of Expenditure

A. Major Head, Minor Head, Sub Major Head, Sub Head, Detailed Head & Object
Head

B. Major Head, Sub Major Head, Minor Head, Detailed Head, Sub Major Head,
Sub Head & Object Head

C. Major Head, Sub Major Head, Minor Head, Sub Head, Detailed Head & Object
Head

D. None of these
 Answer - 8
C. Major Head, Sub Major Head, Minor Head, Sub Head,
Detailed Head & Object Head

(However Practical allocation sequence is erstwhile

Demand No. (Sub Major Head), Minor Head, Sub
Head, Detailed Head & Object Head)

Object Head also called as Primary Unit

 Question - 9
New Capital Primary Units for Railway Board Bulk Orders and Non
Bulk Orders are ______ & _____ respectively

A. PU 31 & PU 32

B. PU 21 & PU 22

C. PU 51 & PU 52

D. None of these
 Answer - 9
A. PU 31 & PU 32

● PU 31 – Railway Board RSP (Rolling Stock Progrmme) Bulk Orders

● PU 32 – Zonal Railways IRSP (Itemised Rolling Stock Programme) Non Bulk Orders

● Plan Head 21 – RSP (Rolling Stock Program)

● PU 51 – Cost of computer consumables

● PU 52 – Laptops procured for Officers

● PU 21 - Service Tax – Deleted

● PU 22 – Reimbursement of Medical Expenses

 Question - 10
Government has taken action on the recommendations of the PAC
and submit _______ to the PAC.

A. ATN – Action Taken Notes

B. ATR – Action Taken Reports

C. ATS – Action Taken Statement

D. ATA – Action Taken Account

 Answer - 10

A. ATN – Action Taken

Notes
Govt's Action on PAC recommendations: N R S

Stages are 1. Action taken Notes 2. Action taken Report 3. Action taken
Statement.

1. Action taken Notes: Govt take action on the recommendations of the PAC
and submit ACTION TAKEN NOTES to the Committee. At this stage,
Responsibility is fixed on Officers.

2. Action taken Report: The PAC then presents ACTION TAKEN REPORT
after considering the views of the Government.

3. Action taken statement: The Government further submit an Action TAKEN

STATEMENT on the action taken by the Government on the Action Taken
Report of the committee. Action taken Statement is generally laid before the
House without any further examination by the PAC.
Normally, almost all the recommendations of the Committee are implemented
by the Government.
 Question - 11
The amount of the Demand for Grant is reduced by just Rupees 100. This is to
ventilate the specific grievance/displeasure against to Ruling Government.

I am talking about ________

A. Disapproval Policy Cut

B. Economic Cut

C. Token Cut
 Answer - 11

C. Token Cut
Examples: Cut Motions
Type of Cut Demand for Amount of Demand for Remarks
Grant
proposed Cut Grant passed

Disapproval Rs. 1,00,000 Rs. 99,999 Re 1 Here agreeing the

Policy Cut amount always Re 1 only.

Economic Cut Rs. 1,00,000 Rs. 30,000 Rs. 70,000 Any amount of cut. That is either
Rs. 30,000 or any specific amount
within Rs. 1,00,000

Token Cut Rs. 1,00,000 Rs. 100 Rs. 99,900 Here, the amount of cut

always Rs. 100 being Token.

 Question - 12
CA (iii) References: Last Category i.e., All Communications received in
MR/MOSR Secretariat, but not covered under first four categories are comes
under ______ Category

A. Category ‘B’

B. Category ‘M’

C. Category ‘C’

D. Category ‘O’
 Answer - 12
D. Category ‘O’

Next slide: Explanation

CA (iii) References:
CA(iii) reference means letters/representations received by Chairman, Railway Board from very important persons.
CA(iii) references have been classified into five categories as under.

Sl. Category Letters received from

No
1 Category-A All communications received from the President of
India, Vice-President of India, Central Ministers,
Ministers from States, MPs,MLAs & MLCs.
2 Category- Letters received from other VIPs like Ex-Central
B Ministers, Ex-Ministers from States and Ex-MPs etc
3 Category-M All communications on which MR/MOSR’s remarks are
made
4 Category-C Letters seen by Private Secretary, but not covered under
A,B,M above
5 Category-O All communications received in MR/MOSR’s secretariat,
but not covered under A,B,M & C above.
 Question - 13
The following Pair is Incorrect ?

A. Annexure A – Unsanctioned Expenditure

B. Annexure F – Credits & Recoveries

C. Annexure H – Expenditure on Strategic Line

D. Annexure C – Remission & Abandonment of Claims

 Answer - 13
● C. Annexure H – Expenditure on Strategic Line (Incorrect)

The Correct answers are:

Annexure H – Losses & Exgratia payments

Annexure E – Expenditure on Strategic Lines

●
 Question - 14
Tender Notice period – In case of large works – Should not be less
than ______

A. 1 Month

B. 21 Days

C. 14 Days

D. None of these
 Answer - 14
A. 1 Month

Up to 1 Crore – 21 days – Concurrence not required

Up to 2 Crore – 14 days subject to Finance

concurrence
 Question - 15
Tender Notice Period can be reduced (from One month). Which is incorrect ?

A. Up to 14 days – With out concurrence - with approval of SAG – Up to value of

works Rs.2 Crores

B. Up to 21 days – With out concurrence - approval of SAG – Up to value of

works Rs.1 Crore

C. In case of A & B, Tenders should be invited through e-Tender only

D. All are Correct

 Answer - 15
A. Up to 14 days – With out concurrence - with approval of SAG – Up to value
of works Rs.2 Crores (Incorrect)

Up to 14 days - Up to Rs. 2 Crores subject to Finance Concurrence

Up to 21 days – Up to Rs. 1 Crore - Concurrence is not required.

The remaining conditions i.e., SAG approval & e-Tender are same
 Question - 16
● Calling of Limited Tenders from approved list of contractors –
PHOD is having powers up to ______

A. Full Powers

B. Rs. 50 Lakhs to Rs.1.5 Crore

C. Rs. 7.5 Crores to Rs. 15 Crores

D. Rs. 1.5 Crore to Rs. 7.5 Crores

 Answer - 16
D. Rs. 1.5 Crore to Rs. 7.5 Crores
Powers to call Limited Tenders from Approved List of Contractors

Up to Rs.50 Lakhs JAG/SG

Rs.50 Lakhs to Rs. 1.5 Crores DRM/ADRM/CWM (in SAG)

Rs. 1.5 Crores to Rs. 7.5 Crores PHOD/CHOD

Full Powers CAO/CN

 Question - 17
Variation of Individual quantities: Which of the following statements
is incorrect ?

A. Up to 125% - Same Rate

B. 125% to 140% - 98% of Rate

C. 140% to 150% - 96% of Rate

D. 150% and above – 94% of Rate

 Answer - 17
D. 150% and above – 94% of Rate (Incorrect)

Individual quantities - Above 150%

● Prohibited

● permitted only in exceptional unavoidable circumstances

● Finance concurrence

● Paid at the rate of 96% of the rate.

Agreement Value: Above 150% - Through Tenders only

 Question - 18
Vitiation can be sanctioned up to _____ (difference between the present
contractor and L1 as a result of vitiation) if the Tender value is up to Rs. 50
Lakhs.

A. 5%

B. 10%

C. 15 %

D. 20%
 Answer - 18
B. 10%

Vitiation can be sanctioned:

● Up to 50 Lakhs - 10%

● Rs. 50 Lakhs and above - 5 %

(No need of Single Tender. Approval of TAA is required)

 Question - 19
PVC – Which of the following statement is incorrect ?

A. PVC is not applicable for AMC & zonal Contracts

B. PVC is applicable, if the Contract is extended on account of Railways (In

both cases i.e., increasing the Prices & decreasing the prices)

C. PVC is applicable, if the Contract is extended on account of Contractor (in

both cases i.e., increasing the prices & decreasing the prices)

D. PVC not admissible for payments to Consultants

 Answer - 19
C. PVC is applicable, if the Contract is extended on account of Contractor (in
both cases i.e., increasing the prices & decreasing the prices) - Incorrect

(The Correct answer is, PVC is applicable, if the Contract is extended on

account of Contractor in case of decreasing the prices only)
 Question - 20
Advances to Contractors: Which of the following statements is incorrect ?

A. Minimum value of Tenders is Rs.50 Crores

B. Mobilisation Advance is 10% of the Contract value.

C. Advance against Machinery & Plant is 10% of the Contract value or 90% of
the Purchase value whichever is less

D. Accelerating the progress of work – 5% of the Contract value

 Answer - 20
C. Advance against Machinery & Plant is 10% of the Contract
value or 90% of the Purchase value whichever is less
(Incorrect)

Correct answer is

(Advance against Machinery & Plant is 10% of the Contract

value or 75% of the Purchase value whichever is less)
 Question - 21
Direct Acceptance of Tenders: Which of the following conditions is
incorrect ?

A. Up to value of Rs.50 Lakhs

B. Minimum Notice period is 21 days

C. By SG/JAG or Sr.Scale officer (if independent charge only)

D. All modes of Tendering

 Answer - 21
D. All modes of Tendering (Incorrect)

(The Correct answer is Open Tender mode only)

Other conditions of Direct Acceptance of Tenders are:

1. TC not required

2. Through IREPS only

3. Vetting of LOA

4. Reasonable speaking order by TAA – Tender Accepting Authority

5. L1 cannot be bypassed and negotiations if any with the L1 only

 Question - 22
Dispensation of calling of Tenders: Which of the following is incorrect ?

A. SG/JAG/SS(Independent charge) – Up to Rs.5 Lakhs (all works incl: Safe running of Trains).
Annual limit is Rs. 60 Lakhs

B. CAO/Cn/DRM/ADRM/SAG – Up to Rs.10 Lakhs (all works incl: Safe running of Trains).

Annual limit is Rs. 120 Lakhs)

C. Finance concurrence is necessary except for work that is of urgent nature and directly
related to safe running of trains.

D. At least 3 well experienced Contractors (need not be on Approved list of Contractors) with 7
days Notice period. (in case of emergency, it can be reduced)
 Answer - 22
A. SG/JAG/SS(Independent charge) – Up to Rs.5 Lakhs (all works incl: Safe
running of Trains). Annual limit is Rs. 60 Lakhs - Incorrect

The Correct answer is SG/JAG/SS(Independent charge) can exercise:

Up to Rs. 2 Lakhs each (Safe running of Trains)

Up to Rs.5 Lakhs each (all works incl: safe running of trains) with Finance
Concurrence.
 Question - 23
Which is not comes under Service Contracts ?

A. Physical Maintenance

B. Housekeeping

C. Two Wheeler Parking

D. Consultancy
 Answer - 23
C. Two Wheeler Parking

It is comes under Earning Contract, not Service

Contract

Next Slide: What is Works Contract or Service

Contract or Earning Contract
 Types - Contracts

• Any subject matter of procurement other than Goods or Works

• The Work contemplated for delivery of services as per Drawings & Schedules set forth in the Bid forms &
required to be executed according to specification

• contract of sale of goods is a contract whereby the seller transfers or agrees to transfer the property in
goods to the buyer for a price.
 Question - 24
Services: SSS stands for _______ (like RRR movie or Satyam Sivam Sundaram
movie)

A. Single Standard Service

B. Satisfactory Similar Service

C. Similar Single Schedule

D. Similar Single Service

 Answer - 24
D. Similar Single Service

✔ As specified by the Railway Authority, the Bidder should have

satisfactorily completed a SSS Contract in the previous 3 Fys and the
current FY

✔ Satisfactorily completed means - payment of bills amounting to 35% of

the advertised value of the Bid.
 Question - 25
Service Contracts: Financial Turnover – Which of the following statements is
correct ?

A. 150 % of the Bid Value in the last 3 FY plus the Current FY

B. Audited Balance Sheet duly certified by the Bank

C. T2 Liquidity – 10% of the estimated Bid Value

D. T2 Liquidity (liquid assets, lines of credit & other financial means to meet
Cash outflow) - From any Bank
 Answer - 25
A. 150 % of the Bid Value in the last 3 FY plus the Current FY - Correct

Other statements

B. Audited Balance Sheet - Certified by CA- Chartered Account. Not by the Bank

C. T2 Liquidity – 5% of the estimated Bid Value. Not 10%

D. T2 Liquidity (liquid assets, lines of credit & other financial means to meet Cash outflow) - From
Scheduled Banks only. Not from any Bank
 Question - 26
______ makes it mandatory for purchasing items
available on GeM through GeM only. (Hint: GFR –
General Financial Rules)

A. GFR 147
B. GFR 149
C. GFR 150
D. GFR 155
Answer - 26

B. GFR 149
 Question - 27
GFR 155: Direct Purchases with L1. Which one is correct ?

A. Above Rs.25,000 and upto Rs.5,00,000

B. Above Rs.25,000 and upto Rs.3,00,000

C. Above Rs.50,000 and upto Rs.5,00,000

D. None of these
 Answer - 27
A. Above Rs.25,000 and upto Rs.5,00,000

Up to Rs.25,000: Direct Purchases.

Above Rs.5 Lakhs: e-Bid/Reverse Auction

 Question - 28
_______ Managed, administered, & Nodal agency of the GeM.

A. Ministry of Commerce & Industries

B. Department of Expenditure

C. Respective Ministries

D. None of these
 Answer - 28
D

(The Correct answer is DGS&D –

Director General of Supplies &
Disposals)
 Question - 29
Which is incorrect in case of CRAC ?

A. Stands for Consignee Receipt & Acceptance Certificate

B. To be issued within 10 days of PRC. On 11th day, System will

generate auto CRAC

C. PRC stands for Payment Receipt Certificate

D. Any amendment for auto generated CRAC – Within 72 hours only

 Answer - 29
C. PRC stands for Payment Receipt Certificate

The correct answer is Provisional Receipt Certificate

● Issued within 48 hours of receipt on STC – Said To Contain Basis – term used on a Bill of lading
to indicate the carrier has not physically verified the contents of the shipment.

● System will generate automatically – within 96 hours

● Respond to auto generated PRC – within 48 hours. If not responded, then PRC becomes
uneditable.
 Question - 30
Running the Assets Non-Stop and attend only when they breakdown, thus
enhancing availability at the cost of reliability. I am talking about _________
(Rolling Stock)

A. Corrective Maintenance

B. Predictive Maintenance

C. Annual Maintenance

D. Preventive Maintenance
 Answer - 30
A. Corrective Maintenance
Maintenance When Enhancing Assets

Corrective Only when enhancing Running the

Breakdown the availability at the Assets Non Stop
Asset cost of reliability.

Preventive At fixed intervals enhancing Withdrawing from

reliability at the Traffic
cost of availability.
 Question - 31
WAMS stands for ______________

A. Workshop Accounts Management System

B. Workshop Activities Maintenance System

C. Workshop Activities Management System

D. None of these
 Answer - 31
A. Workshop Accounts Management System

Key Points – WAMS

1. Application developed by CRIS

2. Consists 4 Modules i.e., WMS, WGR, Workshop Costing & Incentive

3. Two parts i.e., Forms for Data entry/porting & Reports for Managerial output

4. Useful for Workshops & Production Units

 Question - 32
MLR stands for __________ (Hint: Rolling Stock)

A. Model Lease Revenue

B. Mid Level Rolling stock

C. Main Loco Rolling Stock

D. None of these
 Answer - 32
D. None of these

The Correct answer is Mid Life Rehabilitation

What is MLR ? See Next slide

 What is MLR ?
1. MLR stands for Midlife Rehabilitation
2. In POH – all components of Rolling Stock gets renewed or repaired except mainframe
& superstructure
3. This Mainframe & Superstructure is key to the decisions on codal life of the Rolling
Stock (say 25 to 40 years)
4. Systems such as Engine, propulsion or brake circuits, flooring and upholstery, wagon
bodies etc are renewed en-block in line with latest technology in the middle of codal
life.
5. Thus getting a new lease of life of Rolling Stock
6. Carried out either in exclusive MLR Shops or in nominated Railway Workshops.
7. MLR – Coach Shops - A. Bhopal (WCR) B. Jhansi (NCR) C. Parel (CR)
 Question - 33
Idle Time – CLW Incentive System: Which of the following statement is
incorrect ?

A. Idle Time – Up to 30 minutes in each case is booked to Job card (not as Idle
Time)

B. Idle Time of Direct Workers is more than 15% - No Incentive Bonus to the
concerned Supervisors

C. Idle time = Scheduled Production time minus Actual Production time.

D. Idle Time chargeable to Shop On Cost Work Order

 Answer - 33
A. Idle Time – Up to 30 minutes in each
case is booked to Job card (not as Idle
Time) - Incorrect

The Correct one is Up to 15 Minutes

 Question - 34
Which one is incorrect in case of Group Incentive Scheme ?

A. Minimum Bonus earning is 20%

B. Individual Based Incentive Scheme

C. Maximum Bonus permissible is 50%

D. Idle time can be booked for power failure of more than one hour
only
 Answer - 34
B. Individual Based Incentive
Scheme (Incorrect)

The Correct answer is Group Based

Incentive Scheme.
 Question - 35
Work Orders in Workshop Accounts: Which of the following statement/statements are Correct
?
1. Consists of 10 Digits
2. Work Orders are broadly divided into three categories
3. Object is to capture the related expenditure of a particular job
4. Depict the clear picture of expenditure at any given time
5. Not in sync with the Classification of expenditure as per Finance Code Vol. II
6. Copies of all Work Orders should be available in Accounts Office

A. All the Statements are correct

B. All the Statements are correct except 1, 2 & 3

C. All the Statements are correct except 1,2 & 5

D. All the Statements are correct except 5 & 6

 Answer - 35
C. All the Statements are correct except 1,2 & 5

Explanation:

Statement 1- WOs consists of 8 Digits only

Statement 2 – WOs broadly divided into 2 categories i.e., Revenue & Other than Revenue

Statement 5 – WOs sync with the Classification of expenditure as per Finance Code Vol. II
 Question - 36
Source of Finance for Modernization of Rolling Stock is _________

A. Capital

B. IRFC Bonds

C. RRSK

D. None of these
 Answer - 36
D. None of these

The Correct answer is DRF –

Depreciation Reserve Fund
 Question – 37
Foundry Accounts in Indian Railways follows _______ Costing
system.

A. Process

B. Batch

C. Job

D. Revised
 Answer - 37
A. Process Costing
Work Method
Foundry Accounts Process Costing
Shop Manufactured Items Job Costing
Rolling Stock Production Batch Costing
URC – Unit Repair Revised Costing
Costing of POH
 Question - 38
Which one is not comes under Other Standing Work Orders ?

A. On Cost Work Orders

B. Raw Materials Stock Work Orders

C. Manufacturing/Division Work Orders

D. Revenue Standing Work Orders

 Answer - 38
D. Revenue Standing Work Orders
Work Orders – Two Categories

Types Consists of Prepared for

I. Revenue Standing Work Orders Deals with Revenue Expenditure
1. On Cost Work Orders Indirect expenditure

2. Raw Materials Stock Work Orders Raw Materials from Stores

II. Other Standing Work Orders Depots/Outside
3. Manufacturing/Division Work Orders Various Departments

4. Part, Group & Repair Work Orders Manufacturing of

common/similar items
required by various
consignees
 Question - 39
The Capital Primary Unit for Railway Board RSP Bulk Order
expenditure is ______

A. 30

B. 31

C. 32

D. 33
 Answer - 39
B.31

Cap.PU 31 – RSP Bulk Order expenditure (Railway Board)

Cap.PU 32 – IRSP Non-Bulk Order expenditure (Zonal Railways)

IRSP stands for Itemised Rolling Stock Programme

Source: ACS No.3 dated 17.01.2024 to Finance Code Vol.II

 Question - 40
In Workshops, if late is 5 minutes to 30 minutes in first session (where the
shifts with two sessions of working day), the loss of wages will be _______

A. 15 minutes

B. Half an Hour

C. One Hour

D. Half a day
 Answer - 40
B. Half an Hour
Period Late Loss of Wages Remarks

5 Minutes to 30 Half an Hour In case of Shifts with

First Minutes two sessions of
Working Day
Beyond 30 Minutes Half a Day

5 Minutes to 30 Half an Hour In case of Shifts with

First Minutes Single Session of
Working Day
Beyond 30 Minutes Full Day

Second After 5 Minutes Half a day In case of Shifts with

two sessions of
Working Day
 Question - 41
IED stands for ________ (Hint: Group Incentive Scheme)

A. Industrial Engineering Department

B. Incentive Employees Division

C. Industrial Employees Department

D. Incentive Engineering Division

 Answer - 41
A. Industrial Engineering Department

Key Points:

1. Important organisation in Workshops where Group Incentive Scheme is implemented

2. Newly designated by clubbing PCO – Production Control Organisation & other offices (of
Incentive)

3. It is responsible for Incentive calculation related work.

4. Incidentally, the Group Incentive Scheme is developed by the IED – Industrial Engineering
Division of RITES ltd.
 Question - 42
In Production Units, Overheads are divided into
____ categories

A. 3
B. 4
C. 5
D. 2
 Answer - 42
B. 4

1. Factory Overheads

2. Administrative Overheads

3. Stores Overheads

4. Town Overheads

(Easy to remember is ‘FAST’)

 Question - 43
Which of the following pairs is Incorrect ?

A. POH – Periodic Overhaul

B. IOH – Interval Overhaul

C. ROH – Routine Overhaul

D. NPOH – Non-Periodic Overhaul

 Answer - 43
B. IOH – Interval Overhaul (Incorrect)

The Correct one is Intermediate Overhaul

Key Points:

1. POH – 18 Months for Coaches & 54 Months for Wagons)

2. POH/C – Corrosion – condition basis – more than 3000 man hours

3. IOH – 9 Months for Coaches

4. ROH – Wagons unloadable.

5. SR stands for Special Repairs.

 Question - 44
1. Machine Comes to Job.
2. Movable item
3. Valuing up to Rs. 10 Lakhs
4. Procured by Zonal Railways.

Who am I ?

A. M & P – Machinery & Plant

B. Movable Machines

C. Furnitures & Fixtures

D. None of these
 Answer - 44
D. None of these. The Correct answer is T&P
– Tools & Plant.

Source: Para 1019 & 1020 of Rolling Stock Code

Next Slide – Differences between M&P and T&P

SN M&P SN T&P

1 M&P stands for Machinery & Plant 1 T&P stands for Tools & Plant

2 A Machine that remains stationary 2 An item that is movable (Machine comes to Job)
and immovable (Job comes to
Machine) and all Vehicles (all types)

3 Examples: All immovable Machines, 3 Examples: Pneumatic drills, power saws, tools and
Staff cars, Lorries, Buses, plants such as jigs & fixtures. Small tools & equipment.
Ambulances, Road Mobile cranes, Upkeep of Office such as Furniture, computers, printers
etc etc

4 Costing more than Rs. 50 Lakhs 4 Costing up to Rs. 10 Lakhs referred as T&P and
and Vehicles irrespective of its cost procured by Zonal Railways
processed through M&P Portal
(maintained by Railway Board)

Costing up to Rs. 50 Lakhs each -

(except Vehicles) can be sanctioned
by Zonal Railways under GM’s
powers

5 Charged to Capital (Plan Head 41 - 5 Charged to Revenue

M&P)
100
 Question - 45
As per Factories Act, 1948, the Working hours per day should not
exceed ________

A. 8 Hours

B. 8 ½ Hours

C. 9 Hours

D. 10 Hours
 Answer - 45
C. 9 Hours

✔ Per Day –with intervals @ ½ hour spread over – Not to

exceed 10 ½ Hours

✔ Per Week – Not to exceed 48 Hours

✔ Without Interval ½ Hour in a Day – Not to exceed 5 Hours

 Question - 46
Labour Suspense A/c (Link Head) operated in Workshop Accounts is
always showing the balance ________

A. Debit Balance

B. Credit Balance

C. Either Debit or Credit Balance

D. None of these
 Answer - 46

B. Credit Balance

Next Slide – Link Heads

105
 Question - 47
The efficiency of Railway Workshop activities is dependent on the
functions of _________

A. Progress Office

B. Millwright Shop

C. PCO – Production Control Organisation

D. Time Office
 Answer - 47
C. PCO – Production Control Organisation

PCO functions are:

1. Drawing
2. Planning
3. Processing
4. Rate fixing
5. Production control
6. Progress
7. Inspection
8. Quality control
 Question - 48
Technical control over the Coaching Depots & Yards (coaching) in Open Line
in Zonal Railways rests with _________

A. CME/P – Chief Mechanical Engineer/Planning

B. CMPE – Chief Motive Power Engineer

C. CRSE – Chief Rolling Stock Engineer

D. CWE – Chief Workshop Engineer

 Answer - 48
C. CRSE – Chief Rolling Stock Engineer

Next 3 slides

HODs & their duties (Mechanical Dept) and

Abbreviations used in Mechanical Dept
 Zonal Railways - HODs & their duties (Mechanical Dept)
Chapter 1 of Rolling Stock Code

PCME PHOD – Overall incharge of the Mechanical Dept

CWE Direct control on the affairs of the all Workshops

CRSE/Coaching Technical control over the Coaching Depots & Yards (coaching) in Open Line

CRSE/Freight Technical control over the Freight Depots & Yards (Freight) in Open Line

CME/Planning Nodal Officer for PHs 21, 41 & 42

CMPE Management of ARMEs/ARTs/SPART & 140T Cranes & other items of Disaster Management

CEnHM Environmental & Housekeeping management, NGT works, OBHS, CTS, ETP

CESE Technical control on the Dept of Electrical General Service (Train lighting & AC in Coaches)
incl: PRS
CEE/RS Technical control on the maintenance & operations of EMU/MEMU

110
 Abbreviations – Mechanical Dept

Abbreviation Stands for

PCME Principal Chief Mechanical Engineer

CWE Chief Workshop Engineer

CRSE Chief Rolling Stock Engineer

CESE Chief Electrical Service Engineer

CEE/RS Chief Electrical Engineer / Rolling Stock

CEnHM Chief Environment & Housekeeping Manager

CMPE Chief Motive Power Engineer

111
 Abbreviations – Mechanical Dept
Abbreviation Stands for
EMU Electrical Multiple Unit

MEMU Mainline Electrical Multiple Unit

NGT works National Green Tribunal works

OBHS On Board Housekeeping Services

CTS Clean Train Station

ETP Effluent Treatment Plant

ARME Accident Relief Medical Equipment

ART Accident Relief Train

SPART Self Propelled Accident Relief Train

PRS Passenger Reservation System

112
 Question - 49
Total Number of Production Units in Indian Railways ______ (as on
March 2024)

A. 6

B. 7

C. 8

D. 9
 Answer - 49
C. 8 (3+3+2)

1. BLW – Banaras Loco Works, Varanasi – Electric Locomotives

2. CLW – Chittaranjan Loco Works, WB – Electric Locomotives
3. PLW – Patiala Loco Works , Patiala – Modernisation of Locomotives
4. ICF – Integral Coach Factory, Chennai – Coaches
5. RCF – Rail Coach Factory, Kapurthala – Coaches
6. MCF – Modern Coach Factory, Raebareli – Coaches
7. RWF – Rail Wheel Factory, Bangalore – Wheels & Axles
8. RWP – Rail Wheel Plant, Bela – Wheels
 Question - 50
● The erstwhile Demands 01 & 02 are comes under Major Head No
_____

A. 1001

B. 3001

C. 3002

D. 5002
 Answer - 50
B. 3001

(Indian Railways Policy formulation,

Direction,Research & Other Misc
organisations)
 Revenue Ordinary Capital
Receipts Working Expenditure
X,Y & Z Expenses (16)
(3 to 14)
Commercial 1002 3002 5002
Lines
Strategic 1003 3003 5003
Lines
 Question - 51
● What is the correct sequence in Classification of Revenue Expenditure ?

A. Erstwhile Demand No, Sub Head, Minor Head, Detailed Head & Object Head

B. Major Head, Sub Major Head, Minor Head, Detailed Head & Object Head

C. Erstwhile Demand No, Minor Head, Sub Head, Detailed Head & Object Head

D. Sub Major Head, Minor Head, Sub Head, Object Head & Detailed Head
 Answer - 51
● C. Erstwhile Demand No, Minor Head, Sub
Head, Detailed Head & Object Head

(Though Demand Nos are replaced by Sub

Major Heads, the classification still aligns
with the erstwhile Demand Nos only)
 Question - 52
Primary Units – Which of the following statement is incorrect ?

A. It reflects Why the expenditure is incurred

B. The last two digits of the Classification of Revenue/Capital

expenditure

C. Also called as Object of Expenditure

D. Primary Unit - Last two digits of Revenue/Capital Classification

 Answer - 52
A. It reflects Why the expenditure is incurred (Incorrect)

The Correct Answer is Primary Unit reflects What is the

Expenditure

Where as the first 6 digits reflects Why the expenditure is

incurred (Activity)
 Question - 53
GTKM Debits & Credits earlier accounted under Revenue PU 33. In
the year 2015, the New PU ______ allotted.

A. PU 60

B. PU 61

C. PU 63

D. PU 64
 Answer – 53
B. PU 61 (GTKM Debits & Credits)

PU 60 – Fuel from Stock – Home Rly Locos fuelled by Foreign Railways

Foreign Railways – Inter Rly adjustment of Wages & Labour on POH of Foreign Railways from WMS
to Revenue Heads accounted under PU 63 & 64 respectively

Earlier Inter Rly adjustment of Wages & Materials on POH of Foreign Railways from WMS to Revenue
Heads accounted under Pus 34 & 35 respectively

Home Railways – Wages & Materials – Intra Railway Adjustment of POH of Home Railways
accounted under PU 34 & 35 respectively.
 Question - 54
Salary of PCSC – Principal Chief Security Commissioner chargeable to
erstwhile Demand No _____ and SMH – Sub Major Head is _____

A. D.N. 12 & SMH 10

B. D.N. 03 & SMH 01

C. D.N. 11 & SMH 09

D. None of these
 Answer - 54
A. D.N. 12 & SMH 10
Explanation: Usually GM Office expenditure & DRM Office expenditure accounted under erstwhile
D.N. 03 – General Superintendence & Services.

However, the maximum 9 Minor Heads are possible under D.N. 03. They are assigned to General
Management (100), Finance (200), Personnel (300), Materials Management (400), Engineering
(500), Mechanical (600), Electrical (700), S&T (800) & Traffic (900).

Hence, Medical Dept (D.N. 11), Claims Dept (D.N.12), Catering Dept (D.N.12), Security Dept (D.No.12),
Training (D.N.12) have no place in D.N. 03.
 Question - 55
IRFC Lease charges: Principal component & Interest component chargeable to
Plan Head ______ and erstwhile Demand No_____ respectively

A. PH 21 & erstwhile D.N. 09

B. PH 22 & erstwhile D.N. 08

C. PH 21 & erstwhile D.N. 08

D. PH 22 & erstwhile D.N. 09

 Answer - 55
D. PH 22 & erstwhile D.N. 09

Plan Head 2200 – Lease Charges - Capital

component

Erstwhile Demand No. 09 – Operating Expenses -

Traffic - Lease charges - Interest component
 Question - 56
● Development Fund – Which of the following pair is incorrect ?

A. Part I – Construction of FOB

B. Part II – Provision Passenger Facilities

C. Part III – Provision of Running Room

D. Part IV – Safety related Capital expenditure

 Answer - 56
● B. Part II – Provision Passenger Facilities (Incorrect)
The Correct answers are:
DF Part I - Provision of Passenger facilities

DF Part II – deals with Labour Welfare works such as

Quarters, Hopspitals, Schools etc
 Question - 57
Total Number of Capital Suspense Heads ?

A. 2

B. 3

C. 4

D. 1
 Answer - 57
B. 03

71 – Stores Suspense

72 – Manufacturing Suspense

73 – Misc. Advance Capital

 Question - 58
Plan Heads are forming part of ______ under Major Head 5002 –
Capital outlay on IR – Commercial Lines

A. Sub Major Heads

B. Minor Heads

C. Detailed Heads

D. Object Heads
 Answer - 58

B. Minor Heads
 Question - 59
PH 53 – Passenger Amenities and Other Users Amenities is renamed
as __________

A. Passenger Welfare

B. Customer Welfare

C. Customer Amenities

D. Passenger Amenities
 Answer - 59
C. PH – 53 -Customer Amenities

Previous Name: Part 1 - Passenger Amenities & Part

2 – Other Users Amenities

New Name: Customer Amenities (Both parts merged)

 Question - 60
PH 51 – Staff Quarters & PH 52 – Staff Amenities are regrouped into
One Plan Head and the name given as ________

A. PH 54 – Staff Amenities

B. PH 51 – Staff Welfare

C. PH 50 – Staff Amenities

D. PH 50 – Staff Welfare
 Answer - 60

B. Plan Head 51 – Staff

Welfare
 Question - 61
Find the Incorrect Pair of erstwhile Demands & their Description ?

A. 03 – General Superintendence & Services

B. 07 – R & M of Plant & Equipment

C. 09 – Operating Expenses – Traffic

D. 15 – Appropriation to Funds
 Answer - 61
D. D.N0. 15 – Appropriation to Funds (Incorrect)

The Correct Answers are:

D.No 14 – Appropriation to Funds

D.No 15 – Dividends payments to General Revenues (Not

required. Will be deleted from the Books,)
 Question - 62
Find the odd man out in respect of expenditure spent from
Development Fund – Part III – Unremunerative Works ?

A. Provision of Running Room

B. Provision of Holiday Home

C. Provision of Rest Houses for Officers

D. Provision of Rest Houses for Staff

 Answer - 62
● B – Holiday Homes

The Correct Answer is Provision of Holiday Homes Source of Finance is DF Part II – Labour Welfare
Works

Examples of DF Part III – Unremunerative works: Improvement of water supply at

Stations for loco traffic purpose, Loop lines, electric lighting at sheds / stations,
improvement in signaling facilities, Provision of guard rails on Major bridges,
telecommunication works, remodeling of stations yards, workshops, shed, store
depots, provision of running rooms, rest houses for officers and subordinates,
firefighting arrangement at stations, washable aprons on passenger platform
lines, approach roads to stations,
 Question - 63
Accounts office Balance sheet closing Balance represents

(a) Unrealised station Outstandings

(b) Unrealised carriage Bills
(c) Unrealised bills Recoverable
(d) Unrealised Demand Recoverable
 Answer - 63

(b) Unrealised carriage Bills

 Question - 64
• If Hand Held Terminal device issued to Ticket checking
staff is lost in first year, staff have to pay _____ % of the
cost
• (A) 80
• (B) 60
• (C) 40
• (D) 20
Answer - 64

(A) 80
 Question - 65
● Luggage booked with passenger will be
charged ____ times of scale ‘L’
● (A) 2
● (B) 1.5
● (C)1
● (D) 3
 Answer - 65
●

● (B) 1.5 TIMES

 Question - 66

● GST on First Class and all AC classes is

________%.
● [A] 5 [B] 10 [C] 12 [D] 18
 Answer - 66
●

[A] 5%
 Question - 67
● Door Step Banking MoU signed between Railways
and:

● (a) CMS agency

● (b) State Bank of India
● (c) India Post Office.
● (d) None of the above
 Answer - 67

(b) State Bank of India

 Question - 68
Traffic which passes over a Railway but neither
originates nor terminate on that Railway is called for
that Railway
A) Cross Traffic
B) Mixed Traffic
C) Preferential traffic
D) Traffic not pertains to that Railway
 Answer - 68

A) Cross Traffic
 Question - 69
Apportionment of earnings is based on

A) Tonnage carried
B) Number of trains carried
C) Earnings per rake
D) Distance involved in each Railway
 Answer - 69

D) Distance involved in
each Railway
 Question - 70
Part A of the Traffic Book posted from

A) Accounts office Balance sheet

B) JTBS Balance sheet
C) Station Balance sheet
D) Figures certified by Internal check sections
 Answer - 70

C) Station Balance sheet

 Question - 71
What is eT-RR

A) Electronic Traffic Railway Receipt

B) Electronic Through Railway Receipt
C) Electronic Transmission of Railway Receipt
D) Electronic Train Railway Receipt
 Answer - 71

C) Electronic Transmission of Railway Receipt

 Question - 72
What is Non Issued Ticket
A) Ticket issued to the passenger but cancelled on the
following ticket because of Operater’s mistake
B) Ticket which is not accounted in UTS/PRS system
C) A ticket which passenger surrendering for
Non-performance of his journey.
D) None of the above.
 Answer - 72
A) Ticket issued to the passenger but cancelled
on the following ticket because of Operater’s
mistake
 Question - 73
N.T.R stands for _____

[A] Net Tariff Rate

[B] Normal Traffic Rate
[C] Normal Tariff Rate
[D] Net Traffic Rate
 Answer - 73

[C] Normal Tariff Rate

 Question - 74
Apportionment of traffic earnings done in which part of
Traffic Book ?

A) Part A
B) Part B
C) Part C
D) Part D
Answer – 74

B) Part B
 Question - 75
Supervisory staff (as declared) comes under
category of ________ in HWPR

A. Continuous
B. Intensive
C. Essentially Intermittent
D. Excluded
 Answer - 75
D. Excluded (Apart from Supervisors, staff of Railway schools & Railway
Hospitals also come under this category)

(Section 130 of Indian Railways Act 1989 & declared by the Ministry of
Labour)

Requirements to be declared as Superivisory Staff: 1. Responsibility 2.

Supervisory Character 3. Nature of Work 4. Free to adjust hours of duty
 Question - 76
● Which of the following statement is Correct (Hint: HWPR categories)

A. Work which is not classified as either Continous or Essentially Intermittent or Excluded

comes under Intensive classification.

B. Work which is not classified as either intensive or Continuous or Excluded comes under
Essentially Intermittent classification.

C. Work which is not classified as either intensive or Essentially Intermittent or Excluded

comes under Continuous classification.

D. Work which is not classified as either intensive or Essentially Intermittent or Continous

comes under Excluded classification.
 Answer - 76
● C. Work which is not classified as
either intensive or Essentially
Intermittent or Excluded comes
under Continuous classification.
●
 Question - 77
GeM User ID is created by ____ on request by
User Dept in Indian Railways.

A. PCMM Office
B. GM Office
C. PFA Office
D. None of these
 Answer - 77

A. PCMM Office
 Question - 78
As a normal rule, the closing balances of WMS are required to be kept at ____ &
____ of Gross Credits for Revenue Works/Repair Workshops &
Manufacturing works / Production Units respectively

A. 3% & 6%

B. 6% & 3%

C. 5% & 10%

D. None of these
 Answer - 78
A

3% - For Revenue Works/Repair

Workshops

6% - For Capital Works/Production Units

 Question - 79
JCM – How many levels it works

A. 2

B. 3

C. 4

D. 4
 Answer - 79
B. 3

1.National Council – All India

2. Departmental Council – Particular Ministry (like Railways)

3. Regional Council – Particular Region

 Question - 80
What is the per capita contribution to SBF?

A) Rs 500/-

B) Rs 600/-

C) Rs 800/-

D) Rs 1000/-
Answer - 80

C- Rs 800/-
 Question - 81
How many days of paternity leave can be sanctioned to a male employee?

A) 5 days

B) 15 days

C) 7 days

D) 10 days
 Answer - 81

B- 15 days
 Question - 82
Family pension is equal to ……….% of Basic pay of the employee.

A) 60%

B) 40%

C) 30%

D) 25%
 Answer - 82

C- 30%
 Question - 83
What is the maximum amount of Retirement Gratuity?

A) 30 Lakhs rupees

B) 25 Lakhs rupees

C) 20 Lakhs rupees

D) 15 lakhs rupees
 Answer - 83

B. 25 Lakhs (From 01.01.2024)

 Question - 84
If dependent is included in Privilege pass, total number of family members is restricted
to……

A) 3

B) 5

C) 6

D) 8
 Answer - 84

B -5
 Question - 85
CTG is equal to ……… % of Basic Pay of the employee.

A) 80%

B) 75%

C) 60%

D) 100%
 Answer - 85

A- 80%
 Question – 86
A newly recruited Group-C employee will be on probation for …………….. Years.

A) One year

B) Three years

C) Five years

D) Two years
 Answer - 86

D- Two years
 Question- 87
For promotion from Group-C to Group-B how many years APARS are perused
by the selection committee?
A) Last Three years
B) Last Seven years
C) Last Five Years
D) All available APARS
 Answer - 87

C- Last five years.

 Question - 88
Employees working in sensitive posts should be transferred once in ……….
Years.
A) 5 years
B) 4 years
C) 3 Years
D) 2 years
 Answer - 88

B- 4 years
 Question - 89
For whom Pre-selection coaching is mandatory?
A) SC employees
B) ST employees
C) OBC employees
D) SC and ST employees
 Answer - 89

D- SC and ST employees
 Question - 90
• In departmental selection OUTSTANDING means………….

A) Securing 80% and above marks on aggregate

B) Securing 60% and above marks on aggregate
C) Securing 75% and above marks on aggregate
D) Securing 90% and above marks on aggregate
 Answer - 90

A - Securing 60% and above marks on aggregate.

 Question - 91
• In case of unauthorized absence during previous half year………. of such
absent period is reduced from the LAP credit of present half year.
A) 1/20 th
B) 1/15 th
C) 1/10 th
D) 1/5 th
 Answer - 91

C – 1/10 th
 Question - 92
While in service how many times LAP can be en-cashed?
A) 10 times
B) 5 times
C) 12 times
D) 6 times
 Answer - 92

D – 6 times
 Question - 93
GTKM – Gross Tonne Kilo Meter – Definition is __________

A. Payload of One Tonne carried over One Kilo Meter

B. One Tonne including Payload & Tare Carried over One Kilo Meter

C. One Tonne including Payload, Tare & Weight of Engine carried

over One Kilo Meter

D. None of these
 Answer - 93
C. One Tonne including Payload, Tare &
Weight of Engine carried over One Kilo
Meter

NTKM - Payload of One Tonne carried over

One Kilo Meter
 Question - 94
The Railway Statistics: No. of Primary Units / Factors are _______

A. 2

B. 4

C. 6

D. 8
 Answer - 94
B. 4
The 4 Factors / Primary Units are:

1. Quantity: No of tonnes / Passengers

2. Distance: Kilometers
3. Duration: Hours & Days
4. Service : Trains/Vehicles/Wagons/Engines
 Question - 95
Statistics in IR divided under _________ (Groups/Principal Heads)

A. 4

B. 5

C. 6

D. 7
 Answer - 95
B. 5

1. Economic & Financial Statistics

2. Transportation Statistics

3. Commercial Statistics

4. Rolling Stock & Workshop Statistics

5. Administrative Statistics
 Question - 96
Statement 6A –Passenger Revenue Statistics: Which one of the
following is incorrect ?

A. Prepared monthly

B. Combined Season & Ordinary

C. Prepared Classwise, Gaugewise

D. Separately for Suburban & Non-Suburban

 Answer - 96
B.Combined Season & Ordinary
(Incorrect)

The Correct answer is prepared

separately for Season & Ordinary.
 Question - 97
Statement 7A – Goods Revenue Statistics(Advance information): Which one of
the following is incorrect ?

A. Compiled on Apportionment basis for Zonal Railways

B. Separately for Monthly & Cumulative

C. Source: Invoices

D. Confined to Revenue earning Traffic only

 Answer - 97
A. Compiled on Apportionment basis for
Zonal Railways (Incorrect)

Correct Answer: Compiled on Originating

basis for Zonal Railways
 Question - 98
Statistics: Green Book (Development of Goods unit costs) consists
of ____ Schedules

A. 4

B. 5

C. 6

D. None of these
 Answer - 98
D. None of these

The correct answer is 7

Schedules (A to G)
 Question - 99
Statistics: Central charges are _________

A. Erstwhile Demands 01 to 03

B. Erstwhile Demand 01

C. Erstwhile Demands 01, 02 & 15

D. Erstwhile Demands 01 & 02

 Answer - 99
D. Erstwhile Demands 01 & 02

(Shown as percentage of
Working Expenses)
 Question - 100
Book value of the Capital Assets of the Railway is called as
_________

A. Capital at charge

B. Block Account

C. Loan Account

D. None of these
 Answer - 100
A. Capital at charge
 Grand Mock Test – Key – 16.06.2024 10 AM
SN Ans SN Ans SN Ans SN Ans
1 D 11 C 21 D 31 A
2 B 12 D 22 A 32 D
3 B 13 C 23 C 33 A
4 D 14 A 24 D 34 B
5 A 15 A 25 A 35 C
6 A 16 D 26 B 36 D
7 D 17 D 27 A 37 A
8 C 18 B 28 D 38 D
9 A 19 C 29 C 39 B
10 A 20 C 30 A 40 B

218
 Grand Mock Test – Key – 16.06.2024 10 AM
SN Ans SN Ans SN Ans SN Ans
41 A 51 C 61 D 71 C
42 B 52 A 62 B 72 A
43 B 53 B 63 B 73 C
44 D 54 A 64 A 74 B
45 C 55 D 65 B 75 D
46 B 56 B 66 A 76 C
47 C 57 B 67 B 77 A
48 C 58 B 68 A 78 A
49 C 59 C 69 D 79 B
50 B 60 B 70 C 80 C

219
Grand Mock Test – Key – 16.06.2024 10 AM

SN Ans SN Ans
81 B 91 C
82 C 92 D
83 B 93 C
84 B 94 B
85 A 95 B
86 D 96 B
87 C 97 A
88 B 98 D
89 D 99 D
90 A 100 A

220
 Nageswarao
9492432160

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