Objective QB App IIIA

QUESTION BANK PREPARED BY RAILWAY BOARD
Question Bank of objective type questions in Appendix III A

IREM Examination for filling up of the posts of SSO(A/cs),
Sr.TIA & Sr.ISA.
__________________________________________
Room No. 417, RAIL BHAWAN,RAISINA ROAD, NEW DELHI-110001
CHAPTER 1
Question bank Goods Section
Sr.No Draft Question Answer

1. What is EOL at Goods Sheds/Sidings C
A. Electricity of Line
B. Efficiency of Line
Options
C. Engine On Load
D. Efficiency of Load
2. Which of the following do not work on EOL basis B

A. Government Sidings
B. Private/Assisted sidings
Options
C. National Sidings
D. International Sidings
3. Free time for Demurrage/Wharfage calculation depends upon A

A. Type of Wagon
B. Height of Waon
Options
C. Load of Wagon
D . Width of Wagon
4. Demurrage charges are calculated on D

A. Only on particular wagon which is delayed
B. Only for particular party whose wagon is delayed

Options
C. Wagons having same commodity as that of delayed wagon
D. Entire group (Rake) of Wagons
5. Free time for Loading/Unloading of BCNHL wagons in mini rake is B

A. 3 hours
B. 5 hours
Options
C . 6 hours
D 9 hours
6. Free time for double operation of container commodity handled by sling A

cranes
A .8 hours
B .6 hours
Options
C.5 hours
D.10 hours
7. Free time for calculation of Demurrage/Wharfage charges is equally C

applicable to
A. Only for BG wagons
Options B .Only for MG wagons

C.BG as well as MG wagons
D.None of the above
8. Permissible free time for loading of rakes of coal and/or iron-ore can be B
reduced to 3 hours by
A. PCOM in consultation with PCEE
B. PCCM in consultation with PCOM

Options
C. PCOM in consultation with PFA
D . None of the above
9. How many days prior notice needs to be given to terminals before D

reducing free time for loading rakes of Coal and/or iron-ore
A. Three Months
B. Two Months
Options
C. Five Weeks
D. Two weeks
10. Demurrage is charged on C

A. Excess loading of wagons
B. Excess attachment of wagons

Options
C. Excess detention of rake
D. None of the above
11. Formula for calculation of demurrage charges is A

A. (Time of release – Time of placement) - Free Time
B. (Time of placement – Time of release) - Free Time

Options
C. Time of release – Time of placement
D None of the above
12. The time lapsed between completion of 1st part of the rake and placement B
of 2nd part of the rake is termed as
A. Extra time
B. Dies-Non
Options
C. Application Time
D. Rest time
13. Select the correct option for calculation of demurrage D

A. Total hours are to be divided by dies-non for calculating
demurrage
B. Dies-Non cannot affect demurrage charges
Options C. Dies-Non is to be multiplied with total hours for calculating

demurrage
D. Dies-Non is to be deducted from total hours for calculating

demurrage
14. Grant of free time and levy of demurrage on a rake is linked with C
A. No of staff deployed on siding
B. Area of siding
Options
C. Handling capacity of the sidings
15. Separate free time is applicable for B

A. Rice commodity
B. Seven old steel plants

Options
C. Fruits commodity
16. Terminal allowance for pull through trains is allowed for B

Options A. 1 hour
B. 45 minutes
C. 1 hour 30 minutes
D. 5 hours
17. In case of unfit/sick wagon, additional free time, beyond permissible free A
time is
A. 24 hours
B. 10 hours
Options
C. 30 hours
D. No free time allowed
18. Adjustment under Debit-Credit system is done on D

A. Weekly basis
B. Quarterly basis
Options
C . Bi-Monthly basis
D. Monthly basis
19. Penal demurrage charges are levied for C

A. Maximum of ten times of the prevalent rate
B. Maximum of four times of the prevalent rate
Options
C. Maximum of six times of the prevalent rate
D. Maximum of twelve times of the prevalent rate
20. For calculating Night incentive under Demurrage/Wharfage, timings for B

night is considered from
A. 24.00 hrs to 8.00 hrs
B. 22.00 hrs to 6.00 hrs

Options
C. 24.00 hrs to 6.00 hrs
D. 21.00 hrs to 6.00 hrs
21 Siding charges is levied minimum for : A

Options A. one hour
B. two hours
C. three hours
D. four hours
22 Shunting charges are rounded off at the end of: C

Options A. five days
B. seven days
C. ten days
D. fifteen days
23 AIEHC stands for:

Options A. All India Engine Hire Charges D
B. All India Electric Hire Charges
C. All India Electricity Hour Cost
D. All India Engine Hour Cost
24 What are E-CR notes

Options A. Electronic Cash Remittance notes A
B. Electric cash Remittance notes
C. Electronic Cash Returns notes
D. Electronic Coupon Returns notes
25 Undercharges are raised via:

Options A. Voucher C
B. Statement
C. Error sheet
D. Challan
26 IBP stands for

Options A. Indian Booking Point B
B. Independent Booking Point
C. International Bank Point
D. Indian Bank Point
27 Paid statements contains details of:

Options A. CR notes B
B. Railway Receipts
C. Error Sheets
D. Sidings
28 Parties are opting for Tripartite Agreement to avail the facility of:
Options A. Concession in Freight D
B. Concession in Demurrage charges
C. RTGS payment of freight
D. E-payment of freight
29 MPA stands for

Options A. Monthly paid statement B
B. Machine prepared abstract
C. Machine paid summary
D. Machine paid abstract
30 In Tripartite Agreement, formula for calculating of amount of LC/BG is :

Options A. Total freight during the last financial year/Actual days of A
transaction in concerned month x 2.
B. Total freight during the last financial year/Actual days of
transaction in concerned year x 2.
C. Total freight during the last two financial year/Actual days of
transaction in concerned month x 2.
D. None of the above.
31 If railway loco is utilized for sending back the overloaded

wagon/wagons to the loading/adjustment point for load adjustment, then
_______________charges are levied.
Options A. Siding C
B. Shunting
C. Engine Haulage
D. Wagon detention
32 Siding charge of the originating point should compulsorily be collected

Options A. separately B
B. along with freight
C. at destination point
D. all of the above
33 Details of E-CR entered in IPAS module is reconciled with figures

appearing in
Options A. TMS C
B. AIMS
C. FOIS
D. TAMS
34 Amount of LC/BG is revised after every

Options A. six months of transaction B
B. financial year transaction
C. three months of transaction
35 Trip time method is applicable only for the levy of

Options A. Shunting charges D
B. Engine charges
C. demurrage charges
D. Siding charges
36 What is RR? B
Option A. Railway Requisition
s B. Railway Receipt
C. Remittance Receipt
D. Railway Remittance
37 FAUC in invoices means C

Option A. Freight Accountal of Unaccounted charges
s B. Freight Adjustment of Unaccounted charges
C. Freight Adjustment of Under charges
D. Freight Accountal of Under Charges
38 FAOC in invoices means C

Option A. Freight Accountal of Other Charges
s B. Final Adjustment of Other Charges
C. Freight Adjustment of Over charges
D. Final Adjustment of Over charges
39 What is LTTC? D
Option A. Link traffic Transport Contract
s B. Long Traffic Transport Contract
C. Long Term Tariff Committee
D. Long Term Tariff Contract
40 LWIS stands for A

Option A. Liberalised Wagon Investment Scheme
s B. Liberalised wagon instalment scheme
C. Leased Wagons for investment scheme
D.none of the above
41 What is PFT B
Option A. Public freight terminal
s B. Private freight terminal
C. Private freight transaction
D. Public freight transaction
42 Invoices accountal is done through which computer system A

Option A.FOIS
s B. PRS
C. TAMS
D. IPASS
43 FOIS represents_____ B
Option A Freight on information system
s B. Freight Operations information System
C. Freight online information system
D. Freight online invoices system
44 eRR is issued for___ C

Option A. passenger traffic
s B. Parcel traffic
C. Goods traffic
45 Haulage charges are leviable for A

Option A. Movement of Containers
s B. Movement of loaded wagons
C. Movement of empty wagons
D. All the above
46 In case of mis-declaration of commodity in container is detected B

then charges will be
Option A. 2 times of existing haulage charges
s B. 4 times of the highest container class rate
C. 2 times of highest container class rate
D. No charges
47 Congestion charge @25% is leviable on D

Option A. Goods traffic booked to Pakistan
s B. Passenger traffic booked to Bangladesh
C. All traffic booked from ports
D. Goods traffic booked to Bangladesh
48 What is the rate of Premium Charge under Premium Indent B

Scheme?
Option A. 12%
s B. 15%
C. 10%
D. 8%
49 What is the amount of Wagon Registration Fee per rake? C

Option A. Rs.25000/-
s B. Rs. 30000/-
C. Rs. 50000/-
D. Rs.10000/-
50 What is NTR in goods traffic B

Option A. New Tariff Rate
s B. Normal Tariff Rate
C. Notional Tariff Rate
D. Night Traffic Rate
51 What is the GST rate on transportation of goods D

Option A. 15%
s B. 18%
C. 10%
D. 5%
52 What is meant by PCC in Goods traffic A

Option A. Permissible Carrying Capacity
s B. Permanent Carrying Capacity
C. Permissible Carriage Capacity
D. Particular Carrying Capacity
53 What is eTRR? C
Option A. Emergency transmission of Railway Remittance
s B. Electronically transmission of Railway Remittances
C. Electronic Transmission Railway Receipt
D. Emergency Transportation of Railway Receipts
54 Time limit for raising Error sheet for undercharges from the date of C
accountal of transaction is
A. No limit
Option B. 3 months
s C. 6 months
D. 1 year
55 Busy Season Surcharge should be levied on ---- B

A. Coal and Coke
B. POL
C. Container
D. Military traffic
56 Which commodity is exempted from levy of GST D

Option A. Agricultural Produce
s B. Railway Material and equipment’s
C. Milk, Salt and food grains
D. All above
57 ‘CAN’ stands for : A

Option A. Credit Advice Note
s B. Credit Advance Note
C. Credit Application Note
D. Credit Acceptance Note
58 In case of diversion of rake on Party’s rustiest, Diversion charges C

applicable are
Option A. Rs. 500/- per Wagon
s B. Rs. 25000/- per rake
C. Rs. 750/- per Wagon
D. No charges applicable
59 Most of the freight in Goods traffic is collected through B

Option A. Cash
s B. E payment
C. Demand draft
60 Terminal Access Charges(TAC) for containers handled at CRT are B

leviable on------
Option A.No of containers handled
s B. Rake basis
C. No. of wagons
D.None of the above
61 Credit issued by the TIA to withdraw station debit is through Form A

No :
Option A. TA16F
s B. TA44F
C. TA6E
D. TA17F.
62 Preservation period of Goods compensation claims as per App.IX of D

Accounts Code Vol-1 is :
Option A. 6 MONTHS
s B. 3 YEARS
C. 4 YEARS
D. 6 YEARS
63 Preservation period of Military Bills as per App.IX of Accounts A

Code Vol-1 is :
Option A. 5 years
s B. 3 years
C. 6 months
D. 2 years
64 Station BS is prepared at:

Option A. Goods Shed/Location A
s B. Divisional Commercial Office
C. HQ Commercial Office
D. Chief Commercial Inspector’s Office
65 Wagon Registration Fee is paid at the time of

Option A. Placement of Freight C
s B. Generation of RR
C. Requisition of Indent
D. Removal of Freight
66 Closing Balance of Balance Sheet indicates:

Option A. Charges Outstanding at the location D
s B. Cash / Vouchers not received
C. Admitted/Not Admitted Debit
D. All above
67 Closing Balance in the Station Balance Sheet is the part of :

Option A. Cash in Transit C
s B. Accounts office Balance Sheet
C. Station outstanding
68 RO in Goods Balance Sheet means :

Option A. Rates Order B
s B. Remission order
C. Recovery Order
69 Remission order is posted in the Goods Balance Sheet under the

Category of :
Option A. Special Debit D
s B. Accounts office Debit
C. Voucher column of CR Note
D. Special Credit
70 The word Lumpsum Deposit is used with respect to:

Option A. WRF Charges A
s B. Debit Credit Scheme
C. Premium Freight Charges
71 Vouchers Disallowed by Traffic Accounts becomes part of :

Option A. Accounts Particulars D
s B. Closing Balance of Balance Sheet
C. Error Sheet
D. All above
72 Credit Advice Note is issued against:

Option A. TIA’s Debit B
s B. Error Sheet
C. Demurrage Forgone
D. Wharfage Foregone
73 Debit side of Station Balance Sheet shows :

Option A. Accrual Earnings A
s B. Actual Earnings
C. Unrealised Earnings
74 FOIS is related to
Option A. UTS Transactions D
s B. Coaching Transactions
C. PRS Transactions
D. Goods Transactions
75 TAMS means
Option A. Traffic Account Modules and System. C
s B. Transport Activities Management System.
C. Traffic Accounts Management System.
D. Traffic Apportionment Module System.
76 Time limit to claim refund in case of double payment. D

Options A. 6months
B. 1 Year
C. 2 Years
D. 3 Years
77 Overcharge sheet is refund cases is prepared by A

Options A. CGS
B. CGW
C. SM
D. Yard Master
78 Alpha T in RR denotes A
Options A. Train load
B. Travelling distance
C. Train capacity
D. Train type
79 Time limit to claim refund in case of Error in weight D

Options A. 1 month
B. 2 months
C. 3 months
D. 6 months
80 When Refund claim is lodged after time barred period, Competent B

Authority to condone the delay is :
Options A. Railway Board
B. General Manager.
C. Chief Commercial Manager
D. Chief Claims Officer.
81 Accrued Demurrage charges appear on _____ side of the Balance A

Sheet :
Options A. Debit side of Balance Sheet
B. Credit side of Balance Sheet
C. None of the above
82 WRF stands for : B

Options A. Wharfage Registration Fees
B. Wagon Registration Fees
C. Wharfage Returned Fees
D.Wagon Returned Fees
83 When a Railway (ie. Zonal Rlys ) settles another Rly’s claims it is A

treated as
Options A. Debit against other Rly
B. Credit against other Rly
C. Charged Expenditure
84 In Goods Compensation Claim upto what amount Post check is A

done
Options A. Upto 75,000/-
B. Upto 1,00,000/-
C. Upto 5,00,000/-
D. Upto 10,00,000/-
85 Court Decree amount is debited to which head B

Options A. Earnings
B. Charged Expenditure
C. Voted Expenditure
86 On which side of the Balance Sheet does Remittance Order appear. B

Options A. Debit side of Balance Sheet
B. Credit side of Balance sheet
C. None of the above.
87 Commercial Matters is contained in which Part of Model SOPGEN C

2018 ?
Options A. Part A
B. Part C
C. Part E
D. Part G
88 In Goods Compensation Claim under which section should the C

Party lodge their claim.
Options A. 106 (a)
B. 106 (b)
C. 106 (c)
D. 106 (d)
89 Where should a party lodge a claim in case of Goods C

Compensation Claim.
A. Railway Board
B. Any Zonal Railway
C. Originating Station or Destination station
90 Where is wagon registration fees amount adjusted? A

A. Railway Receipt
B. Railway Return
C. Remittance Receipt
D. Railway Remittance
91 If Wagon registration fees amount is not adjusted in freight, then D

what is the time limit to claim that amount
A. 6 Months
B. 1 Year
C. 2 Years
D. 3 Years
92 Full form of CRIS A

A. Centre For Railway Information System
B. Centre For Railway Input System
C. Centre For Railway Investigation System
D. Centre For Reservation Information System
93 What does ‘OR’ in the Railway Receipt indicate B

A. Original Risk
B. Owners Risk
C. Owners Right
D. Original Rake
94 What is the full form of ORR A

A. Original Railway Receipt
B. Owners Railway Receipt
C. None of the above.
95 What is the full form of SRR C

A. Super Railway Receipt
B. System Railway Receipt
C. Super sessional Railway Receipt
96 What is the full form of GCC ? A

A. Goods Compensation Claims.
B. General Compensation Claims.
C. Goods Claims Committee.
D. Goods Cooperation Council.
97 Which are the 3 parties for Tri-partite agreement for e-Payment : B

A. Railways, Accounts & Bank.
B. Railways, Party & Bank.
C. Railways, Party & Commercial Department.
98 Customer entrusting any Goods to Railway for carriage shall B
execute in a specific form called
A. Formal Note
B. Forwarding Note
C. Freight Note
D. Freight Information
99 Containers booked under hub and spoke system are granted benefit D
called :
A. Time benefit
B. Travelling benefit
C. Transport benefit
D. Telescopic benefit
100 Charges levied for hauling a rake (freight Train) between Railway C
serving station and its siding for loading/unloading of goods are
A. Demurrage charges
B. Wharfage charges
C. Siding charges
D. Shunting Charges
MCQ FOR APPENDIX IIIA (Traffic Coaching)
Answer
101) YTSK stands for
a)youth ticket service kioski c
b)yatri ticket seva kioski
c)Yatri Ticket Seva Kendra
d)none of the above
102) JTBS stands for:-

a)jan ticket booking seva
b)jan sadharan ticket booking seva b
c)jaldi ticket booking service
d)joint tour booking service
103)CAN stands for:-

a)cancellation Advice note b
b)credit advise note
c)cash advise note
d)(a), (b) and (c) above
104)CR Note means :-

a)credit note
b)cash remittance note b
c)cash receipt note
d)none of the above
105)which of the following does not come under sundry other earnings:-
a)sale of ticket by JTBS
b)retiring room charges a
c) (a) and (b) above
d)none of the above.
106)earnings through I POST is a part of a

a)passenger earnings
b)parcel earnings
c) miscellaneous earnings
d)goods earnings
107) Sr citizen concession allowed is:-

a)50% for both male and female
b)60% for male and 40% for female c
c)50% for female and 40% for male
d) none of the above
108)CAN is issued in respect of:-

a)admitted debit
b)not admitted debit
c)write off proposals
d)(b)and (c) above
109)POS reconciliation is done in respect of
a)cash paid at the counter and the bank scroll b
b)payment made through swiping the card and the bank scroll
c)both (a) and (b)
d)none of the above
110)Recalled indent means:-

a)placing indent for additional tickets
b)calling for indents from stations c
c)for destruction of obsolete and other non usable printed card tickets
d)none of the above
111)WECRS stands for:-

a)web Enabled Coaching Rates system
b)web Enabled Coaching Refund system b
c)web Enabled central refund system
d)Web site enabled Central Refund System
112) FTR stands for:-

a)Full Tariff Rates a
b)Full train rates
c)full traffic rate
d)freight for tourist rake
113)Under normal circumstances if a reserved ticket is cancelled after 4 hrs of the scheduled departure of the train:-
a) 50% refund allowed
b) no refund allowed b
c) 25% refund allowed
d) Refund allowed by CCM
114) Free allowance of luggage in respect of IInd class privilege pass holders in mail express trains is:-
a)70 kgs for all the entitled members together
b)35 kgs per eligible member b
c)50 kgs per member
d)none of the above
115)Admitted Debit of serving employee is cleared by:-

a)payment by the concerned employee through cash at the station
b)through recovery from the paysheet c
c)through (a) or (b) above
d)DA relief of his pension
116)EFT book is
a)a serially numbered money value book a
b)a serially numbered book
c)a non numbered book
d)a hand book
117)whenever an amount is transferred from Sundry earnings to any other head with competent authority’s sanction
a)sundry head is debited and the respective head is credited
b)sundry head is minus credited and the respective head is minus debited
c)sundry head is minus credited and the respective head is credited c
d)sundry head is minus debited and the respective head is minus credited
118)TAMS stands for:-

a)Time And Management Study
b)Traffic Account Management System b
c)Traffic Administration Module System
d)Traffic Accounts Module system
119)In TAMS no of CR notes for cash and voucher prepared by the station per day is:-
a)only one
b)depends on the no of transactions
c)one for cash and one for voucher c
d)not prepared daily.
120) UTS means

a)uniform ticketing system
b)unreserved ticket system d
c)under ticket system
d)unreserved ticketing system
121)In case of a missing ticket under UTS the debit raised is:-
a)Rs 2300/-
b)Rs 1500/- a
c)Rs 1000/-
d)None of the above
122)which of the following statements is correct:-

a)GST is levied on all ii nd class passenger tickets
b)GST is levied only on higher class passenger tickets b
c)GST is levied on platform tickets
d)Railways is exempted from levying GST on passenger tickets
123)In case of Monthly Season tickets the charges collected from the passenger is
a)double the single journey tickets
b)1 ½ times of the single journey ticket
c)1 ¾ th of the single journey ticket b
d)none of the above
124) What is the full form of PRS

a) Passenger Reservation System. a
b)printed Roll Stock
c)passenger recording system
d)passenger reservation slip
125) What is the present validity period of Privilege Pass

a)3 months c
b)4 months
c)5 months
d)none of the above
126)What is the full form of RTC

a) Rail Travel Coupon
b)Rail Travel Concession a
c)Restricted Travel Coupon
d)none of the above
127) How many digits are there in PNR

a)13 digits
b)10 digits b
c)12 digits
d)9 digits
128)What is the full form of PNR

a)Passenger Name Record
b)party name record a
c)passenger number record
d)party number record
129)What is the full form of POS

a)place of sale b
b) Point Of Sale
c)point of service
d)Post Office sale
130) Who maintains the Rly reservation System back up technically.

a)CRIS
b)EDPM a
c)STATIONS
d)(a),(b) and (c) above
131) Sale of Rly Time table comes under which earning.

a)passenger earning
b)Goods earning d
c)(a) and (b) above
d)Sundry other earnings
132)What is the full form of PRIMES

a)Passenger Reservation Information Management Enhanced System
b)Primary Information about Employees Services a
c)Progressive Information On Modules of Employees
d)none of the above
133)What is the validity of medical certificate of deaf and dumb

a)5 years
b)1year a
c)2 years
134) What is I Post Ticket
a)Indian Post Office ticket
b)International Post ticket a
c)India Post ticket
d)Interpol Post ticket
135)What is the full form of JPO

a)Joint Procedure Order
b)Junior Personal Officer a
c)Joint personnel Order
d)Joint Procedural Order
136) At present the ARP in Railways is

a) 120 days
b) 90 days a
c) 60 days
d) 150 days
137)Each EFT consists of

a) 3 foils
b)50 foils a
c)20 foils
d)5 foils
138)What is the full form of HRMS

a)Human Resource Management system
b)Health Related Management system a
c)Halt Station Related Management system
d)Human Related Management system
139) what is the Name of the APP to check your salary Details
a)RESS
b)HRMS a.
c)PRIME
d)IPAS
140)CPGRAMS means:-
a)Central Personal Grievance Redressal And MonitoringSystem
b)Centralised Public Grievance Redressal And MonitoringSystem b
c) )Central Public Grievance Redressal And MonitoringSystem
d)(a) and (c) above
141) IRCA means:-

a)Indian Railway Conference Association
b)Indian Railway Coaching association a
c)Indian Railway Computer Application
d)Indian Railway Confidential Association
142)Booking of special trains /coaches in Railways is done through
a)CRIS
b)PRS c
c)IRCTC
d)UTS
143)What does balance in the station balance sheet represent

a)unrealised earning
b)cash
c)voucher a
d)luggage
144) The opening balance of the Balance sheet is checked with

a) Closing balance of previous month
b) Return of local luggage a
c)Return of local blank paper ticket
d) Return of local animal & bird etc
145) How is the revenue of railways accrue

a) Transport of Goods
b) Transport of passengers & goods traffic b
c) Transport of passenger
d) Trans[port of container traffic
146) The cash in credit side of the station balancesheet is checked with
a)cash remittance notes
b)Accounts foils of cash remittance notes
c) Original copy of remission statements
d) credit advice in original
147) Voucher in credit side of station balancesheet is checked with c

a)return of through luggage ticket
b) return of through government assenger baggage
c) original voucher as consolidated in the voucher register.
d)return of local blank paper ticket.
148) Which of the following is Non fare revenue
a) Revenue from Platform tickets
b)Revenue from pay and park
c)Halt earnings
d)All of the above b
149)RDLA was created in 2005 to exploit the following Railway Revenue
a,)Goods
b,)Coaching
c)Non tariff
d)None of the above c
150) As per catering policy of 2017 the ratio of Revenue sharing between IR and IRCTC
other than departmental managed units is
a.15:85
b.50:50
c.40:60
d.20:80 c
151)Give an example of Sundry Revenue
a)diet charges
b)bed rolls
c)electricity charges
d)security deposit a
152)Recoveries on account of overpayment made in the previous year,other than relating to
works in progress,stores and other suspense heads should be booked as
a) reduction in expenditure
b)Sundry
c)deposit
d)none of the above b
153)What is Sundry Revenue in Railways
a)Earnings in Railways other than goods freight
b)Earnings in Railways other than passenger fare
c)both of the above
d)none of the above c
154)For earning contract, tender accepting authority upto 5 to 10 crs is
a)Sr.DCM
b) ADRM
c)DRM
d)PCCM b
155)Which of the following minor heads comes under Sundry Revenue compilation
a)rent
b)military traffic
c)penalty levied for irregular traffic
d)none of the above a
156)Interest and maintenance charges of rolling stock of private bodies comes under
a)Goods Revenue
b)Coaching Revenue
c)Sundry Revenue
157)Forfeited deposits of Earnings is credited to
a)Coaching Revenue
b)Goods Revenue
c)Sundry Revenue
158)Operating ratio of Railways for 2020-21 is
a.97.45
b.98.36
c.99.5
d.100 a
159)Earnings from development of Railway land is credited to
a.Goods Revenue
b.Coaching Revenue
c.Sundry Revenue
d.None of above c
160)Maintenance charges of approach road to sidings is credited to
a.Goods Revenue
b.Coaching Revenue
c.Sundry Revenue
d.None of above c
161)Receipts from iRCTC for haulage of pantry cars is credited to
a.Goods Revenue
b.Coaching Revenue
c.Sundry Revenue
d.None of above c
162)Dividents from investments in road transport service is credited to
a.Goods Revenue
b.Coaching Revenue
c.Sundry Revenue
d.None of above c
163)Which of the following is correct Revenue from advt&publicity pertains to
a) Sundry Revenue
b.Not pertains to Sundry
c.Pertains to Coaching Revenue
d.Pertains to Goods revenue a
164)The bill preferred by RLYS on Defence,P&T etc is called:-
a)handling bills
b)carriage bills
c)postal bills
d)government bills b
165)ROPD means
a)Returns Of Previous Day
b)Returns Of Present Day
c)Refund Of Present Day
d)Refund Of previous Day d
166)If any error is noticed during the ourse of Internal check……………………… is prepared:-
a)accounts Office Balance sheet
b)Debit scroll
c)Error sheet
d)Advice of Internal check c
167)EFTs are of how many types

a)1
b)2
c)3
d)4 b
168)what is the minimum amount of excess fare levied for travelling without ticket
a)Rs150
b)Rs250
c)Rs350
d)Rs400 b
169) Through which mode the station is advised o f any financial loss that has occurred to
railways
a)letter
b)errorsheet
c)indemnity bond
d)Advise of internal check b
170)Error sheet is prepared in ---- copies under manual system
a)2
b)4
c)3
d)5 c
171)under what circumstances EFT is issued
a)when parcel is booked
b)when a luggage is booked
c)for refund purpose
d)all circumstances where excess fare is to be collected
d
172)EFT is prepared in --- foils
a)4
b)3
c)2
d)1 b
173)Each EFT book contains --- foils in triplicate
a)25
b)50
c)40
d)30 b
174)To whom EFT is issued
a)for unbooked luggage
b)passengers without ticket
c)passengers with lower class ticket travelling in higher class
d)all of the above d
175)which of the following is true
a)to issue EFT double sided carbon is to be used
b)no corrections or overwriting is allowed in EFT
c)TTe has to remit the amount at the station booking counter through MR
d)all of the above d
176)The TTE return is to be submitted in Traffic Accounts Office
a)daily
b)weekly
c)monthly
d)fortnightly c
177)How many EFT books can be issued to a TTE at a time as per codal provision
a) 1 local EFT book only
b)1 Local and 1 foreign EFT book
c)1 foreign EFT book only
d)2 local and 1 foreign eft books b
178)The amount collected byte is to be remitted by him at:-

a)cash office
b)bank
c)at the nominated station
179)The EFT books returned by the TTE is to be preserved for:-
a)2 years
b)1 ½ years
c)3 years or till the clearance of the debit,if any.
d)Need not be preserved c
180)Preservation period of the EFT Accounts foil is
a) 6 months
b)18 months
c)1 year d
d)18 months or more ,in case of any debit raised
181)In which code book do we find the record preservation period
a)Accountscode pt I. appendix X
b)AccountsCode ptII Appendix IX
c) Accountscode pt I. appendix IX
d) )AccountsCode ptII Appendix IX c
182)Which of the following details is not available in the EFT
a)Date
b)issuing station name
c)destination station
d)distance d
183)The MPR of each section of accounts office is sent to
a)DRM
b)PFA
c)GM
d)RLY BD b
184) When is the Half Yearly Report done
a)30th September and 31st March
b)30th June and 31st December
c)31st July and 31st January
d)1st January and 1st December b
185)The first step of clearance of Error Sheet is
a)account it in Balance sheet as Admitted or Not Admitted Debit
b)start recovery from the salary of erring employee
c)(a) and (b) above
d)none of the above a
186) The penalty imposed by the TTE for irregular travel is shown under
a)coaching
b)other coaching
c)goods
d)miscellaneous b
187)who issues EFT books to TTEs
a)printing press
b)account’s office
c)CTI
188)Traffic Accounts Office is at
a) Rly Bd level
b)zonal rly level
c)Divisional level
d)state level b
189)Quarterly season ticket is

a)2.5 times of monthly season ticket
b)2.7 times of Monthly season ticket
c)2 times the monthly season ticket
d)3 times the monthly season ticket b
190)RTC is issued to:
a)common public
b)private people
c) MLAs
d)Railway Employees c
191) E-ticket is printed by
a)the counter clerk
b)station Master
c)the passenger
192) I-Ticket means
a)Internet Ticket
b)Indian Railway Ticket
c)I Post ticket
d)None of the above a
193)Howmany days in advance of the journey can the I –ticket be booked
a)5 days
b)7 days
c)3 days
194)What is ARP
a)Advance Reservation Period
b)Accurate Rating point
c)Advance Rates Portal
d)All of the above
195)How many tickets are allowed in IRCTC in a month on an individual user ID
a)10
b) any number
c)50
d)six
196) Indrail Pass is issued to
a)Indian tourists
b)Foreign tourists
c)both (a) and (b) above
d)none of the above b
197)what is Bulk booking
a)Passengers in a group of more than 6
b)travelling in same train, same date and class
c)same boarding and same destination
d)All of the above d
198)MUTP
a)Mumbai Urban Transport
b)Mumbai Urban Transport Project
c)Mumbai Unit Transport Project
d)all of the above b
199)The amount collected under RELHS from retiring employees is credited to
a)pension fund
b) Z651
c)z 652
d)none of the above
200 )which of the following is correct

a)duplicate ticket can be issued for mutilated waitlisted ticket
b)No duplicate ticket can be issued for mutilated waitlisted ticket
c)duplicate ticket for mutilated ticket can be issued before chart preparation
d) none of the above b
201)Which of the following is correct
a)TTE PF no is compulsory while remitting the amount collected by him
b)TTE Pf no is compulsory in his return to be submitted to traffic accounts office
c)(a) and (b) above
Question Bank for Appendix-III(IREM)-Parcel Matters (Q No. 202 to 302)
S.N. Draft Question Answ

er
1 Q. In which year the Rate Structure for booking of Parcel & Luggage B
Traffic was rationalized?
Optio A) 2005
ns
B) 2006
C) 2007
D) 2008
2 Q. Instead of earlier Commodity based rates structure, now which D

year new
concept for booking of Parcel Traffic is introduced?
Optio A) Commodity Based
ns
B) Price Based
C) Revenue Based
D) Service Based
3 Q. What do you mean by PMS (Computerised system of booking of A

Parcel Activities)?
Optio A) Parcel Management System
ns
B) Parcel Measurement System
C) Parcel Money System
D) Parcel
4 Q. What do you mean by FSLA related to booking of Newspaper & C
Magazines?
Optio A) Free Service Lease Account
ns
B) Free Stock Ledger Account
C) Free Service Ledger Account
D) Free Service Ledger Adjustment
5 Q. Description of goods the customer gives in writing to send parcels B

to a particular destination station is called?
Optio A) Free Note
ns
B) Forwarding Note
C) Furnishing Note
D) Facility Note
6 Q. What is the full form of SLR? D

Optio A) Sleeper Luggage Rake
ns
B) Side Luggage Rake
C) Super Luggage Rake
D) Seating cum Luggage Rake
7 Q. How many ‘Scales’ for charging of freight for booking of Parcel C

Traffic?
Optio A) Two
ns
B) Four
C) Three
D) Five
8 Q. How many scales for charging of freight for booking of Luggage A

Traffic?
Optio A) One
ns
B) Three
C) Two
D) Four
9 Q. What is the Minimum Distance for charging for all Parcel Traffic? B
Optio A) 1-Km
ns
B) 50-Kms
C) 10-Kms
D) 5-Kms
10 Q. Minimum Distance for charging for the registered Newspapers & D

Magazines?
Optio A) 25-Kms
ns
B) 50-Kms
C) 100-Kms
D) 250-kms
11 Q. When parcels tendered for booking Parcel Way Bill(PWB) is A

prepared in how many foils?
Optio A) 4-Foils
ns
B) 2-Foils
C) 3-Foils
D) 6-Foils
12 Q. When booking of personal luggage or merchandise luggage is C

carried thru Luggage Ticket is prepared in how many foils?
Optio A) 4-Foils
ns
B) 2-Foils
C) 3-Foils
D) 6-Foils
13 Q. What is the full form of PRR related to PMS software? B

Optio A) Previous Reference Record No.
ns
B) Progressive Reference Record No.
C) Progressive Record Reference No.
D) Present Reference Record No.
14 Q. Gate Pass is prepared in how many foils? C

Optio A) 4-Foils
ns
B) 2-Foils
C) 3-Foils
D) 6-Foils
15 Q. Error Sheets are prepared in how many foils? A

Optio A) 4-Foils
ns
B) 2-Foils
C) 3-Foils
D) 6-Foils
16 Q. What is % of Development Charge on Parcel & Luggage Traffic? D
Optio A) 5%
ns
B) 3%
C) 1%
D) 2%
A
17 Q. What is the time limit for claims of compensation?
Optio A) within 6-mths from the date of delivery
ns
B) within 3-mths from the date of delivery
C) within 1-mth from the date of delivery
D) None of these
18 Q. How many days the unclaimed articles can be kept on hand at the C
station?
Optio A) 2-days
ns
B) 10-days
C) 7-days
D) 3-days
19 Q. Explosives & other dangerous goods are carried as per the rules B
mentioned in the following rule book?
Optio A) Indian Railway Commercial Manual Vol-II
ns
B) I.R.C.A.Red Tariff
C) I.R.C.A.Coaching Tariff
D) Indian Railways code for Accounts Dept.Vol-II
20 Q. Bulky Articles will be charged at? D

Optio A) One and Half times the normal rates.
ns
B) Thrice the normal rates.
C) Four times the normal rates.
D) Double the normal rates.
21 Q. Which the highest Scale in charging ‘Parcel’ Traffic? B

Optio A) ‘S’ Scale
ns
B) ‘P’ Scale
C) ‘R’ Scale
D) ‘L Scale
22 Q. Livestock should be charged on the following Scale? A

Optio A) ‘L Scale
ns
B) ‘P’ Scale
C) ‘R’ Scale
D) ‘S’ Scale
23 Q. The booking of the articles of special value & certain amount is to C

be paid on the excess value of the article is called?
Optio A) Special Charge
ns
B) Development Charge
C) Percentage Charge
D) Service Charge
24 Q. What is the Maximum Percentage Charge on the excess value B
declared?
Optio A) 2%
ns
B) 1%
C) 4%
D) 5%
25 Q. In which class the Dogs can be carried in Railways? D

Optio A) Sleeper Class
ns
B) 3rd AC
C) 2nd AC
D) 1st AC
26 Q. Which the Lowest Scale for charging ‘Parcel’ Traffic? A

ns
B) ‘P’ Scale
C) ‘R’ Scale
D) ‘L Scale
27 Q. Demurrage on VP can be charged after free time at the following B

rate?
Optio A) Rs.100 per hour
ns
B) Rs.150 per hour
C) Rs. 50 per hour
D) Rs. 75 per hour
28 Q. What is the full form of TAMS? D

Optio A) Traffic Accounts Module System
ns
B) Trafffc Accounts Materials System
C) Traffic Access Module System
D) Traffic Account Management System
29 Q. Wharfage on parcel traffic is charged? C

Optio A) Rs.10/- rate per hour/per quintal?
ns
B) Rs. 5/- rate per hour/per quintal?
C) Rs. 1/- rate per hour/per quintal?
D) None of the above
30 Q. ‘Kisan Special’ Train of parcel traffic is charged @the scale? B

ns
B) ‘P’ Scale
C) ‘R’ Scale
D) ‘L Scale
31 Q. GST applicable on ‘Parcel Traffic’ is @? D
Optio A) 2%
ns
B) 1%
C) 4%
D) 5%
32 Q. A train should be upgraded to next higher scale for the purpose of A
charging of parcel and luggage, when it crosses the benchmark of
utilisation of SLR by
Optio A) 50%
ns
B) 45%
C) 40%
D) 35%
33 Q. For Rajdhani/Shatabdi/Duronto train parcel rates would be? C

Optio A) 50% over the scale “R”
ns
B) 75% over the scale “R”
C) 25% over the scale “R”
D) “R” Scale
34 Q. Registered newspaper is booked at? B

Optio A) 35% of scale-S
ns
B) 45% of scale-S
C) 55% of scale-S
D) 40% of scale-S
35 Q. Rationalisation of rates for parcel traffic is done on the basis of % D

utilisation of SLR for a period of 12 months form
Optio A) January to December
ns
B) April to September
C) July to June
D) April to March
36 Q. Revised rates for parcel traffic after rationalisation of rates in A

effected every year
Optio A) 1st June
ns
B) 1st January
C) 1st April
D) 1st July
37 Q. Scale applicable for non-leased parcel booking for newly D

introduced regular mail/Exp.Train in the first year till the date of
annual review will be?
Optio A) ‘R’ Scale
ns
B) ‘L’ Scale
C) ‘R’ +25%
D) ‘P’ Scale
38 Q. Scale applicable for luggage booking for newly introduced regular B

Mail/Exp. Train in the first year till the date of annual review will
be?
Optio A) ‘R’ Scale
ns
B) ‘L’ Scale
C) ‘S’ Scale
D) ‘P’ Scale
39 Q. Scale R, Scale P and Scale S are the schedule rates for? C

Optio A) Goods traffic
ns
B) Parking charge
C) Parcel traffic
40 Q. Rationalisation of Rates for parcel traffic to determine D

categorisation of each train of charging freight for parcel and
luggage traffic in applicable for
Optio A) 2-year
ns
B) 5-year
C) 3-year
D) 1 year
41 Q. The catering of service of various types of train for the purpose of B

charging freight for booking of luggage and parcel traffic, on the
basis of utilization of the breakeven of the train is notified by the?
Optio A) Railway Board
ns
B) Originating Zonal Railways
C) Divisional Office
42 Q. Permission for loading/unloading of parcels may be given at a A

maximum of how many intermediate stations for PCETs.
Optio A) 4
ns
B) 5
C) 2
D) 6
43 Q. Charges for transportation of all animals, including animals and C
birds, in parcel-Vans and Broke-Vans, were revised from
Optio A) ‘L’ scale to‘L’ + 25%
ns
B) ‘L’ scale to ‘L’ + 50%
C) ‘L’ + 25% to ‘L’ scale
44 Q. As per policy guidelines on comprehensive parcel leasing policy, B

parcel vanes (VPHs, VPs/VPUs, etc) shall be leased out on round
trip basis on contracts through open tenders for
Optio A) Temporary basis
ns
B) 5 years
C) day to day basis
45 Q. Reserve price for leasing of parcel van on round trip basis shall be A
Optio A) 1.50- times of single journey freight
ns
B) 2- times of single journey freight
C) 3- times of single journey freight
46 Q. Wagon registration fee for registration of indents for parcel rake is C

Optio A) Rs. 10000/- per vehicle/parcel van
ns
B) Rs.20000/- per vehicle/parcel van
C) Rs. 5000/- per vehicle/parcel van
D) Rs.15000/- per vehicle/parcel van
47 Q. Sr. DCM is the accepting Authority for tenders dealings with D

parcel leasing for value of contract
Optio A) Above Rs. 5 crore upto Rs. 50 crores
ns
B) Above Rs. 50 crore upto Rs. 100 crores
C) Above 100 crores
D) Above Rs. 2.5 crore upto Rs. 5 crores
48 Q. DRM is the accepting Authority for tender dealing with parcel B

leasing for value of contract
Optio A) Above Rs. 5 crore upto Rs. 50 crores
ns
C) Above Rs. 2.5 crore upto Rs. 5 crores
D) Above 100 crores
49 Q. CCM (PHOD) is the accepting authority for tender dealing with A

parcel leasing for value of contract
Optio A) Above 100 crores
ns
C) Above Rs. 50 crore upto Rs. 100 crores
D) Above Rs. 2.5 crore upto Rs. 5 crores
50 Q. Lease holder will be registered by the division/Zonal railway for C

participating in SLR/VPs after depositing the registration fee of
Optio A) Rs. 50,000/-
ns
B) Rs. 25,000/-
C) Rs. 1,00,000/-
51 Q. For registration of lease holders for participation in tender of SLR B

& VPs, annual turnover of the agency must of
Optio A) 01 crore
ns
B) 02 crore
C) 50-Lakh
52 Q. Once a lease holder has registered himself in division zonal office, D

his registration will be valid for
Optio A) 3 years
ns
B) 6 years
C) 10 years
D) 5 years
53 Q. The lease holder shall be required to prepare detailed ‘Manifest’ A

for consignments in
Optio A) 4 copies
ns
B) 3 copies
C) 2 copies
D) 5 copies
54 Q. Lease holders can stack his consignments for leased SLRs C

Optio A) 3 hours before the schedule departure of train
ns
B) 5 hours before the schedule departure of train
C) 2 hours before the schedule departure of train
D) 4 hours before the schedule departure of train
55 Q. Lease holder can stack his consignments for leased VPs B
Optio A) 4 hours before the schedule departure of train
ns
B) 2 hours before the schedule departure of train
C) 3 hours before the schedule departure of train
D) 5 hours before the schedule departure of train
56 Q. In case of leased SLRs, lease holder must remove his D

consignments within a maximum period of
Optio A) 3 hours after the actual arrival of the train
ns
B) 4 hours after the actual arrival of the train
C) 5 hours after the actual arrival of the train
D) 2 hours after the actual arrival of the train
57 Q. In case of leased VPs, leased holder must remove his A

consignments within a maximum period of
Optio A) 3 hours after the actual arrival of train
ns
B) 2 hours after the actual arrival of train
C) 4 hours after the actual arrival of train
D) 5 hours after the actual arrival of train
58 Q. Railway may terminate the lease contract after how many defaults C
by lease holder
Optio A) 3
ns
B) 2
C) 4
D) 1
59 Q. In case of parcel vans (VPH/VP/VPU, etc), tolerance limit for over B

loading is
Optio A) 1 tonne
ns
B) 0.5 tonnes
C) 2 tonnes
D) 5 tonnes
60 Q. Lease holder shall not be allowed to terminate the contract before A

Optio A) One year (10 months + 2 months notice period)
ns
B) 14 months (1 year + 2 months notice period)
C) 3 years
D) None of the above.
61 Q. Registered magazines will be booked at D

Optio A) Scale – P
ns
B) Scale – R
C) Scale – L
D) Scale – S
62 Q. Wharfage charge for consignment at other than notified station is C

realised at the rate of
Optio A) Rs. 1.00 per 50 Kg or part thereof per hour or part of an hour.
ns
B) Rs. 2.00 per 50 Kg or part thereof per hour or part of an hour.
C) Rs. 0.50 per 50 Kg or part thereof per hour or part of an hour.
D) Rs. 4.00 per 50 Kg or part thereof per hour or part of an hour.
63 Q. Wharfage charge for livestock at notified station is A

Optio A) Rs. 10.00 per head per hour or part of an hour
ns
B) Rs. 20.00 per head per hour or part of an hour
C) Rs. 30.00 per head per hour or part of an hour
D) Rs. 40.00 per head per hour or part of an hour
64 Q. Wharfage charge for livestock at other than notified station is B

Optio A) Rs. 20.00 per head per hour or part of an hour
ns
B) Rs. 10.00 head per hour or part of an hour
C) Rs. 30.00 per head per hour or part of an hour
D) Rs. 40.00 per head per hour or part of an hour
65 Q. Hand held scanner, Hand held mini printer & Bar code labels are D
related with?
Optio A) UTS
ns
B) SPTM
C) PRS
D) PMS
66 Q. Nodal officer for computerisation of parcel management system C

over major stations of Indian Railway is?
Optio A) CRIS/NR
ns
B) CAO/WR
C) CAO (PIS)/NR
D) GM/CR
67 Q. POS machines have been installed at various locations of Indian A

Railway to allow?
Optio A) Cashless transaction
ns
B) Cash transaction
C) Face to Face enquiry
68 Q. E-Way bill will be required before dealing when value of goods is B

Optio A) Rs. 40,000 or more
ns
B) Rs. 50,000 or more
C) Rs. 25,000 or more
69 Q. For a distance upto 100 Km, validity of E-way bill is C

Optio A) 2 day
ns
B) 3 day
C) 1 day
70 Q. GST is exempted in D
Optio A) General merchandise
ns
B) Wharfage
C) Demurrage
D) Relief material for victims of natural or manmade disasters,
calamities, accidents or mishap
71 Q. GST is exempted in A
Optio A) Defence or military equipment
ns
B) General merchandise
C) Wharfage
D) Demurrage
72 Q. GST is exempted in B
Optio A) Wharfage
ns
B) Cloak room
C) Demurrage
73 Q. Parcel are booked in railway at C

Optio A) Only owner’s risk
ns
B) Only railway risk
C) Owner risk or railway risk
74 Q. Parcels are charged D

Optio A) Only by weight
ns
B) Only by measurement
C) Only by Quantity
D) Either by weight or by measurement, whichever gives the greater
charge
75 Q. Unless the consignor declares the value of any consignment and A
pays percentage charge on excess value as required by Railway,
the maximum limit of amount of monetary liability for loss,
destruction, damage and non-delivery of the consignment shall not
exceed
Optio A) Rs 50 per Kg in respect of consignments other than animals and
ns personal luggage.
B) Rs 100 per Kg in respect of consignments other than animals and
personal luggage.
C) Rs 500 per Kg in respect of consignments other than animals and
personal luggage.
76 Q. Unless the consignor declares the value in respect of consignments C

booked as
personal luggage and pays percentage charge on excess value as
required by Railway,
the maximum limit of amount of monetary liability for loss,
destruction, damages and
non delivery of the consignment shall not exceed
Optio A) Rs.200 per Kg as personal luggage
ns
B) Rs 300 per Kg as personal luggage.
C) Rs 100 per Kg as personal luggage
77 Q. Rules and conditions regarding booking and carriage of parcels B

containing dangerous goods are mentioned in
Optio A) Goods Tariff
ns
B) Red Tariff
C) Coaching Tariff
78 Q. When the railway receipt is lost, delivery of parcels may be D

granted to the
consignee on execution of
Optio A) Identity card
ns
B) Ration card
C) AADHAR card
D) An Indemnity Note
79 Q. If consignee is a Govt. official in his official capacity and railway A

receipt is not forthcoming, the consignment may be delivered on
Optio A) Unstamped Indemnity Note
ns
B) Identity card
C) Ration card
D) AADHAR card
80 Q. Govt. departments and big firms may use C

Optio A) Identity card
ns
B) Ration card
C) General Indemnity note
81 Q. General Indemnity Note is valid for B

Optio A) 4 years
ns
B) 3 years
C) 5 years
D) 6 years
82 Q. Open delivery report is prepared in D

Optio A) 2 copies
ns
B) 6 copies
C) 3 copies
D) 4 copies
83 Q. Railway responsibility as “common carrier” ceases C

Optio A) after 5 days
ns
B) after 7 days
C) at the time of termination of transit
84 Q. After termination of Transit, Railways are responsible only as a B

“Bailee” upto
Optio A) 10 days
ns
B) 7 days
C) 15 days
D) 30 days
85 Q. Bulky surcharge is applicable on parcel package weighing above D

Optio A) 70 Kg
ns
B) 50 Kg
C) 40 Kg
D) 100 Kg
86 Q. Dogs when carried in break-van will be charged at scale ‘L’ for A

Optio A) 30 Kgs
ns
B) 40 Kgs
C) 50 Kgs
87 Q. How many types of forwarding Notes are in use for the booking of C
parcels?
Optio A) 5
ns
B) 6
C) 4
D) 8
88 Q. Liability of railway administration as carrier for elephant unless B

the sender declares higher value and paid percentage change is
Optio A) Rs. 10000/-
ns
B) Rs. 6000/-
C) Rs. 25000/-
89 Q. When a passenger is detected either enroute or at destination with D

unbooked or partially booked luggage weighing more than free
allowance, it will be charged
Optio A) 2 times at ‘L’ scale
ns
B) 3 times at ‘L’ scale
C) 4 times at ‘L’ scale
D) 6 times at ‘L’ scale
90 Q. For animals and perishables railway’s responsibility after A

termination of Transit.
Optio A) No responsibility
ns
B) Bailee
C) Common carrier
91 Q. Who can Participate for bidding of leasing contract of Parcel Van A

Tender?
Optio A) Category-A- Registration Holder
ns
B) Category-B- Registration Holder
C) Category-C- Registration Holder
92 Q. In case of excess weight found in lease compartment how much B
penalty will be imposed in addition to lumpsum leased freight &
punitive charge.
Optio A) Rs. 5,000/-
ns
B) Rs. 10,000/-
C) Rs. 20,000/-
D) Rs. 25,000/-
93 Q. Loading/unloading facility for parcel lease holders of SLRs at C

intermediate stations can only be allowed at such stations which
are mentioned by the lease holder in the tender form subject to
having stoppage time of train at that station not less than
Optio A) 4 minute
ns
B) 3 minute
C) 5 minute
D) 15 minute
94 Q. Loading/unloading facility for parcel lease holders of VPs at D

intermediate stations can only be allowed at such stations which
are mentioned by the lease holder in the tender form subject to
having stoppage time of train at that station not less than
Optio A) 4 minute
ns
B) 3 minute
C) 5 minute
D) 10 minute
95 Q. GST amount shall be mentioned upto A

Optio A) 2 decimal place
ns
B) rounded off to next rupees
C) decimal prints should be dropped
96 Q. If IGST is applicable, then C

Optio A) CGST & SGST would be applicable
ns
B) CGST would be applicable
C) CGST & SGST would not be applicable
97 Q. If CGST is applicable B
Optio A) IGST would also be applicable
ns
B) SGST would also be applicable
C) SGST would not be applicable
98 Q. What is the duration of Temporary leased contract? D
Optio A) 30-days
ns
B) 60-days
C) 90-days
D) All of above
99 Q. 120-days of advance booking of parcel space in SLR freight of the A

same can be refunded on, one day before the schedule of departure
of train? If yes, how much?
Optio A) No, Refund will be granted
ns
B) Yes, 50% of the total freight
C) Yes, 50% of the total freight plus clerkage charges
D) Yes, by deducting 25% of freight plus clerkage charges
100 Q. Is discount for the 120-days of advance booking can be allowed B

below the base freight rate? If yes, when?
Optio A) Yes, if party decide to book bulk space in advance on end to end
ns basis
B) No, discount will not be allowed
C) Yes, if the space being booked (in single trip)is more than the
leased parcelspace
D) Yes, In trains where Parcel space has already been leased at the
highest lease rate
101 Q. How payment of 120 days Advance booking of Parcel Van is A

accepted?
Optio A) 10% of freight on time of Registration of Parcel Van and Balance
ns freight 72 hrs before the schedule of departure of train.
B) Pre-Payment i.e. one day in advance.
C) On day of loading of consignment.
D) 72 hrs before the schedule of departure of train.
Model Questions on Traffic Accounts

Sr. No. Draft Question Answe
r
303 Clerkage / Cancellation charges are booked under ______. B
Option (A) Abstract X.
s (B) Other Coaching Revenue.
(C) Abstract Z.
(D) Passenger Revenue.
304 Revenue from Platform Tickets are booked under _______. B

Option (A) Passenger Revenue
s (B) Other Coaching Revenue
(C) Goods Revenue
(D) Sundry Revenue
305 The essential duty of Accounts Office in the matter of check of traffic D
Revenue is to see________.
Option (A) that the party to whom service is rendered pays the proper
s Amount.
(B) that the Railway Servant receiving payment correctly account
for the same.
(C) that, if more than one railway renders the service ; the amount is
properly distributed between them unless other wise provided
for specific reasons.
(D) all of the above.
306 The _________ will inspect the initial records maintained at the A
stationsand electronic data maintained by various agencies of Railway
specially pertaining to Railway Traffic Revenue
Option (A) TIA
s (B) Section Officer
(C) Accounts Officer
(D) Accounts Assistant
307 Traffic Accounts Reports are maintained in following categories D
Option (A) Passenger, OCH, Goods & Sundry
s (B) Abstract X, Y & Z
(C) None of the above
(D) Both (A) &( B)
308 For Traffic Accounts Most Important Annexures to Appropriation D
Accounts is
Option (A) Annexure 'B'
s (B) Annexure 'C'
(D) Both (A) & (B)
309 The following thing reflects inefficiency of Internal Check Staff of C

Traffic Accounts office.
Option (A) Small Amount of Admitted Debit .
s (B) Withdrawal of Error Sheet Raised is more.
(C) Both (A) & (B)
(D) None of the above
310 Positive Amount of Traffic suspense reflect ______. D

Option (A) Efficiency of Traffic Accounts Office.
s (B) Amount of Debit Raised is more than Realisation of Debits.
(C) Amount of Realisation of Debit is more than amount of Debit
Raised.
(D) Both (A) & (C )
311 Various components of Traffic Suspense are C
Option (A) Station Outstanding.
s (B) AOB, Cash in Transit & Demands Recoverable.
(C) Both (A) & (B).
(D) None of the above.
312 Higher Yearly Target of Traffic Suspense by Railway Board reflects D
Option (A) There is large accumulation of unrealised Revenue
s (B) There is less accumulation of unrealised Revenue
(C) There needs to be more clearance in the year.
(D) Both (A) & (C )
313 Which of the formula is correct ? D
Option (A) Gross Traffic Revenue + Traffic suspense = Gross Traffic
s Receipt
(B) Gross Traffic Receipts – Gross Traffic Revenue = Traffic
Suspense
(C) Gross Traffic Revenue + Amount Debited to Traffic Suspense –
Amount Credited to Traffic Suspense = Gross Traffic Receipts
(D) Only (A) & (B)
314 Amount of Admitted Debit is cleared by______. C
Option (A) Recovery from Salary of Employee.
s (B) Cash Deposit at the Stations by employee.
(C) Either (A) or (B)
315 Credit Advice Note is ______. C
Option (A) Debit Voucher
s (B) Bill
(C) Voucher for Credit in Balance sheet
(D) Simply an Advice
316 Annexure B of Appropriation Account shows the following information D
Option (A) Under Charges Raised by TIA during the financial year.
s (B) Under Charges Raised by Audit during the financial year.
(C) Under charges Raised by Accounts office during the financial
year
(D) All of the above.
317 Annexure C of Appropriation Account shows the following information D
Option (A) Amount of Wharfage and Demurrage Accrued during the year.
s (B) Amount of Wharfage and Demurrage Recovered during the
year.
(C) None of the above.
(D) Both (A) & (B).
318 The following Reports are forwarded to Railway Board for every D
month
Option (A) Abstract X
s (B) Abstract Y
(D) Both (A) and (B)
319 Net Result of Apportionment forms part of _______ of Traffic Books B
Option (A) Part A
s (B) Part B
(C) Part C
(D) Part D
320 Position of Station balance sheet is consolidated in ________ of Traffic A
Books
Option (A) Part A
s (B) Part B
(C) Part C
(D) Part D
321 Station Balance sheet reflects the following C
Option (A) Apportioned Revenue
s (B) Originating Revenue
(C) Collected Revenue
322 Advance received from various customers at the station is shown
Option (A) Debit side of Station Balance sheet
s (B) Credit Side of Station Balance sheet
(C) Both Debit and Credit Side of Station Balance sheet
(D) Not to be shown in the Station Balance sheet
323 The period for completion of Accounts is A
Option (A) Complete Calendar Month.
s (B) 10days
(C) Quarterly
(D) Half Yearly
324 Debits of Railway Material Credit Note received in Traffic Accounts
office should be raised to
Option (A) Consignor’s office
s (B) Consignees office
(C) There is no need of Raising debit.
(D) Station Staff who has booked consignment
325 At Station it is the duty of Chief Booking supervisor, CNC & SM. D
Option (A) To get the debit admitted by staff responsible as soon as Error
s sheet is received.
(B) Simply return the all Error Sheet.
(C) Give remarks for all Not Admitted Debits.
(D) (A) and (C) only
326 Commission charges should not be levied on the following D
Option (A) High official Requisitions
s (B) Emergent Police Passes
(C) On vouchers Tendered by Post and Telegraph Department for
occasional Despatches for conveyance of mail.
(D) All of the above
327 No inter Railway Adjustment should be carried for D
Option (A) Public Claims Refund.
s (B) Items Twice Accounts for.
(C) Overcharge sheets relating to clearance of Stations Outstanding
328 Closing Balance of AOB represent D
Option (A) Cash Received at Traffic Accounts Office.
s (B) Unrealised Amount of Carriage Bills.
(C) Amount of Vouchers Kept pending.
(D) Only (B) and (C ).
329 Some ways to reduce Stations Outstanding C
Option (A) Withdrawal of Station Revenue through SPO should be replaced
s by Imprestto SM by respective Divisional Accounts office as
the Journey of SPO is quiet long.
(B) Recovery of Admitted Debits should be fast.
(C) Both (A) and (B).
330 Working in Traffic Accounts can be improved by D
Option (A) Removing obsolete items from code book relating to Traffic
s Accounts and updating the same with modern computerised
systems.
(B) Linking of all reports with initial transactions.
(C) Reducing the number of vouchers handled in Traffic Accounts.
331 Outstanding in AOB should be reviewed D
Option (A) Monthly.
s (B) Suitable Action needs to be taken against Old Outstanding
(C) More than 12 months old items should be specially watched
332 Claims which are more than______ months old cannot be accepted / B
admitted by Railways.
Option (A) One year old
s (B) Six months Old
(C) One month old
333 Which of the following statements are correct D
Option (A) Credit Note issued by Currency Printing press for booking VPU
s are received at Traffic Accounts office monthly.
(B) Credit Note issued by Currency Printing press for booking VPU
are not at all received at Traffic Accounts Office.
(C) They are exchanged against DD at the stations.
(D) Both (B) & (C ).
334 Verification of Leased Parcel Transactions needs to be done By D
Option (A) Verification of Copy of contract Agreement of lease and LOA.
s (B) Verification of Money Receipts issued against Advance freight
(C) Only Parcel Way Bills
(D) Both (A) and ( B) above.
335 Which Statement is correct D
Option (A) Audit staff / officer can raise error sheet on Station
s (B) Error Sheet can only be raised by Staff/ officer of Traffic
Accounts office.
(C) Audit can only advice about debits to Staff / officers of Traffic
Accounts office through various letters.
(D) Both (B) &( C ).
336 Parcel Freight is calculated on the basis of C
Option (A) Qty , Distance & Rate per Kilometer .
s (B) Type of material and cubical space occupied by Parcel.
(C) Both (A ) and ( B ).
337 Which formula is correct. A
Option (A) Cash in Transit = Balance of Cash for a month as per General
s Books – Balance of Cash for a month as per Traffic Books.
(B) Cash in Transit = Cash for a month with Chief Cashier – Cash
for a month as per Traffic Books.
(C) Cash in Transit =Total Cash collected as per Balance sheet
Section- Cash for a month as per Traffic Books.
338 The final Journal Entry to record the Traffic revenue under various D
categories into General Books form part of
Option (A) Part A
s (B) Part B
(C) Part C
(D) Part D
339 Correctness of Traffic Book can be verified by following formula C
Option (A) Traffic Account under Traffic Books – Traffic Accounts under
s General Books = Cash in Transit.
(B) Other Railways Account in Traffic Books = Other Railways
Account in Main ledger
(C) Both (A) & (B)
340 Names of Stations in various reports reflecting Stations Revenue appear C
in ________ order.
Option (A) Alphabetic
s (B) Numeric
(C) Geographical
341 The Earnings Accrued at the Station for realisation of which Home A
Railway is responsible appear in ________ of Traffic Books.
Option (A) Part A
s (B) Part B
(C) Part C
(D) Part D
342 Traffic Book __________is simply conversion of Vertical Station A
Balance sheet into Horizontal Station Balance sheet consolidated at one
place.
Option (A) Part A
s (B) Part B
(C) Part C
(D) Part D
343 Absence of Vouchers along with Stations balance sheet for credits C
appearing results in increase of _________ component of Station
Outstanding.
Option (A) Admitted Debit.
s (B) Not Admitted Debit
(C) Accounts particulars
(D) Irregular Freight
344 Increase in Demands Recoverable figures shows D
Option (A) More Bills are raised
s (B) Efforts of Recovery needs to be better.
(C) Bills are recovered.
(D) Both (A) & (B)
345 Minimum Balance in AOB reflects D
Option (A) Carriage Bills section is working very efficiently in timely
s raising of Bills and recovery of same.
(B) Carriage Bills section is working very slow and not raising
Bills.
(C) Booking against vouchers has gone down.
(D) Both (A) &( C)
346 Debits of Postal Haulage is raised through______. B
Option (A) Through vouchers received from Stations.
s (B) Through Advice received from COM office
(D) Both (A) & (B )
347 The following are some of things that should be checked by TIA’s with D
respect to UTS/PRS.
Option (A) Verify the stock of Tickets Rolls in hand, Cross Verification of
s Ticket Roll Numbers, Register of smart card etc
(B) System check of fare charges and distance on Tickets.
(C) Check of ROPD, Non- issued Tickets/ cancelled ticketsetc.
348 In Case of PRS and UTS tickets Esitamte of Annual requirement of C
Tickets rolls should be countersigned by ______.
Option (A) Accounts Assistant
s (B) Accounts Officer.
(C) TIA
(D) Chief Booking supervisor.
349 In case of new stations Tickets indents should be checked _____ by the C
supervisory staff.
Option (A) Test checked
s (B) Partially Checked
(C) In full
(D) 50% checked
350 Indents of Pre-printed Stationary of PRS,UTS Computerised EFT & C
BPT are to be prepared in ______foils
Option (A) Four
s (B) Five
(C) Three
(D) Six
351 Summary of Indents for total requirement of Tickets for Division in B
prepared by DRM office in______copies
Option (A) Five
s (B) Four
(C) Six
(D) Three
352 _______ copies of Summary of indents for total requirement of Tickets C
for Division is forwarded to Traffic Accounts office for Vetting
Option (A) One
s (B) Two
(C) Three
(D) Four
353 As far as possible usage of ______ should be discouraged C
Option (A) PPT
s (B) DPT
(C) BPT
(D) CCT
354 The Apportionment of Passenger Revenue relating to Through Traffic B
will be done in Proportion to __________travelled in that Railway.
Option (A) Time.
s (B) Kilometers.
(C) Number of Passenger
355 Inter Railway Financial Adjustment (IRFA) on account of _________ D
will not be done.
Option (A) Pilgrim / Terminal Tax
s (B) Printed Card Tickets
(C) Reservation Charges
356 _______ originating charges of basic Fare should be excluded prior to B
Apportionment and retained by originating Railway.
Option (A) 8%
s (B) 5%
(C) 10%
Model Questions on Traffic Statistics
Question Answe
r
1. Fundamental units is A
a. Product of two primary units
b. Sum of Two primary units
c. Bothe a & b
d. None of the above
2.primary unit is based on the following factor/s D

a. Qty,
b. Distance,
c. duration,
d. all of the above
3. Gross earnings – A
a. actually realised or not
b. Total earnings received
c. Cash receipts
d. None of the above.
4. gross receipts- A
a. actually realised.
b. Dues received
c. Cash received
5. Working expenses included demand no B

a. Demand Number 3-13
b. demand Number 3-14
3.Demand Number 1-4
4. None of the above
6. Capital outlay means – A

a. capital expenditure incurred on assets
b. Assets proposed
c. Items procured
7. capital at charge – B
a.Expenditure incurred on assets
b. book value of assets
c. Cost of assets
10. Optg Ratio is the ratio of C

a. Ratio of train operations
b. Ratio of working expenses to gross earnings
c. Ratio of working expenses ( excluding suspense and including DRF) to
gross earnings
d. Ratio of working exp (including suspense and excluding DRF) to gross
earnings
11. Advance statement of gross earnings and traffic handled is prepared for B
a. Apportioned earnings
b. Originating earnings
c. Goods traffic
d. passenger Tarffic
12. local traffic means C

a. Suburban Traffic.
b. originating traffic
c. originating & terminating on the same rly
13. carried traffic means D

a. originating traffic,
b. received traffic,
c. cross traffic.
14. diesel oil carried in for railway use is B

a. Revenue traffic
b. non revenue traffic
c. Both a & B
15.average lead of traffic is calculated from C

a. passenger kilometres
b. Total passengers
c. Passenger kilometres divided by passengers carried.
d. All of the above
16. 6A statement is preparedfor C

a. Originating Traffic
b. Carried traffic
c. Bothoriginating& carried traffic
d. none of the above.
17. statement 6-B is a monthly statement prepared for B

a. passenger Traffic
b. Parcel Traffic
C. Goods Traffic
d. Other Coaching traffic
18. statement 7C is prepared for compiling C

a. Operating statistics
b Commercial Statistics
c. commodity statistics
d. None of these.
19 .C.T.R is preparedby C
a. guard
b. Driver
c .Guard& Driver.
d. none of the above
20. Punctuality statistics are compiled in statement A

a. Statement -1 A
b. statement - 6A
c. Statement -7A
21. Average starting wagon load is calculated by C

a. Number of loaded wagons
b. Total tonnage
c. Tonnes loaded divided by no of loaded wagons
22. Average Starting wagon load is used C

a. To understand the total loading
b. To calculate wagons loaded
c. to understand the profitable use is being made of the wagons available
for use.
23. Net tonne km per wagon day is C
a. primary unit
b. Fundamental unit
c. derived unit
24. wagon turn round – B

a. Time taken for a round trip of wagon
b. time gap in days between two successive loadings
c. Time taken to turn round the wagon.
25. More hot boxes indicate B
a. Better performance
b. poor maintenance
c. Both a & b
26.occupation ratio is the ratio of C

a. total seats available in a train
b. total Passengers travelled
c. Passenger kilometres to seat kilometres
27. Consumption of fuel depends on D
a. distance,
b. load,
c. speed
d. All of the above.
28. S.F.C is calculated of fuel consumed for A

a. 1000 GTKM
b. 1000 NTKM
c. 10000 GTKM
d. 10000 NTKM
29 more shunting kms per 100 train kms indicates C

a. Excellent performance
b. poor performance
c. unproductive work
30. Distance between CSMT – KYN is 54 Kms indicates B

a. Track Kilometres
b. route Kms
c. running track Kms
31. Vehicle Usage means – C

a. Proper use of vehicles,
b. Vehicles used for some other purposes,
c. Vehicle kilometres per vehicle day
d. Use of vehicles in yards.
32. Staff means – D

a. People working in offices,
b. People working in Yards,
c. People working across the railway tracks
d. All employees paid directly by the railway administration (except
casual labour).
33. Through traffic refers to – D

a. Fast traffic,
b. Non-stop movement of a train,
c. Traffic going through the tunnels and
d. Transport of interchange traffic beyond the limits of a single
railway system.
34. Capital at charge means – C

a. Capital charged at higher rate,
b. Capital of low charge,
c. A book value of the capital assets of the railways
d. A charged capital.
35. A Light Engine means – B

a. An engine with light weight,
b. An engine, with or without, a Brake Van,
c. An engine whose Light is “On” and
d. An engine which throws light on the track.
36. The Narrow Gauge Train Performance is to be compiled in – C

a. Monthly Statistical Statement No. 19,
b. Monthly Statistical Statement No. 1-B,
c. Monthly Statistical Statement No. 9 Pt. – I
37. BOB is a type of a – D

a. Locomotive,
b. Rail Car,
c. Vehicle
d. Wagon.
38. GS is a type of a – C
a. Locomotive,
b. Rail Car,
c. Vehicle
d. Wagon.
39. Monthly Statistical Statement No. 1-A pertains to – D
a. Goods Trains Performance,
b. Departmental Trains Performance,
c. Shunting Engine Performance and
d. Passenger Train Performance ( Punctuality Statistics ).
40. Vehicle Usage means _ D
a. Use of a Motor Vehicle,
b. Use of a Road Vehicle,
c. Vehicle used for personal purpose and
d. Vehicle kilometres per vehicle day.
41. Higher the figure of Vehicle Kilometres means – C

a. Bad efficiency of vehicles,
b. Vehicles have increased,
c. Better efficiency of Vehicles and
d. Poor indication of traffic.
42. Wagon Usage means – C

a. Wagon used for departmental purpose,
b. Wagon used and thrown away,
c. Wagon kilometres per wagon day and
d. Wagon used for carrying Passengers.
43. Who is the head of Accounts department in Railway Board? C

a) Finance Commissioner (FC)
b) Finance Secretary
c) Member Finance
d) Member Accounts
44. No should Prima facie be more than occasion demand andevery A

Government servant shall exercise the same vigilance in respect of his own money
a) Expenditure
b) Income
c) Purchase
d) Sale
45. should not be utilised for the benefit of particularsectionor A

community unless the amount is insignificant.
a) Public Money
b) Own Money
c) Expenditure
d) Salary
46. Write full form of AAC A

a) Average annual consumption
b) Acquired annual consumption
c) Anticipated annual Consumption
d) Assumed annual consumption
47.An assisting required engine means C

a. An assisting Driver is required,
b. One more engine required,
c. An engine which is attached to a train for banking or assisting purpose and
d. Two engines are required.
48.The kilometrage of diesel / electric shunters is to be reckoned at – B
a. 10 kilometres an hour,
b. 12 kilometrage an hour,
c. 20 kilometrage an hour and
d. 35 kilometrage an hour.
49.Engine Usage are compiled in Monthly Statistical Statement No. – C
a. 1-A,
b. 1-B,
c. 4-A and
d. 5-B
50. Monthly Statistical Statement No. 4-B pertains to – D
a. Staff Statistics,
b. Economic Statistics,
c. Commercial Statistics and
d. Rolling Stock ( Carriage and Wagon ) Performance.
SN Questions on Traffic Costing Answer

1. Which costing method does Indian Railways adopted for costing of its C
services?
A. Marginal Costing
B. Standard Costing
C. Absorption Costing
D. Activity based Costing
2. This Statistical Statement is indicating Gauge Wise expenditure which A

is the starting point of Traffic Costing Cell to compile Unit Costs
A. Statement No 15
B. Statement No 12
C. Statement No 1
D. Statement No 18
3. Presently in Indian Railway Unit cost is drawn for. D

A. Division wise
B. Activity wise
C. Train/Wagon wise
D. Service wise
4 Fixed costs per unit vary with the quantum of traffic. B

A. Directly
B. Inversely
C. Relatively
D. Commensurately
5 The Classification of Accounts of Expenditure & Earnings has been D

effective from
A. 01.10.1969
B. 01.04.1973
C. 01.04.1984
D. 01.04.1979
6 Basic document for development of Goods Unit cost A

A. Green Book
B. Pink Book
C. White Book
D. Yellow Book
7 Separate Costing of EMU suburban services are done due to the D

following reasons:
A. Density of traffic is very heavy in suburban sections
B. Heavy use and wear and tear of Tracks
C. Rolling stock is very intensive
D. All of the above
8 Operating Ratio Can be worked out as B

A. (Working expense - depreciation and Interest)/Earnings
B. (Working expense + depreciation and Interest)/Earnings
C. Earnings/(Working expense + depreciation and Interest)
D. Earnings/(Working expense - depreciation and Interest)
9 Railways traffic Costing is not only difficult but also not comparable C
with costing of other commodities because
(i) Product is homogenous & perishable
(ii) Requires creation of costly assets having long span of life
and vast production area
A. Both are True
B. Both are false
C. (i) is false but (ii) is True
D. (i) is True but (ii) is false
10 In terms of Traffic Costing - Expenditure pertaining to Coaching B

Services are apportioned among following
A. Passenger, Parcel, catering
B. Terminal, Running, overheads
C. Labour, Material, Overheads
D. Variable, Semi- variable, Fixed
11 The cost represents total expenditure incurred in order to produce Rail C
Transport which includes working expenses along with Interest &
Deprecation on Capital is known as
A. Common Cost
B. Dependent Cost
C. Fully distributed cost
D. Operator’s Cost
12 Details of passenger & freight traffic carried, tonnes originated, B

terminated, transhipped, NTKMs is given in the
A. Operating Statistics
B. Commercial Statistics
C. Administrative Statistics
D. Financial Statistics
13 Statement no. 40 to 43 of Annual Statistical statements deal with C

14 The cost which is the additional essential cost of producing an A

additional unit of output is known as
A. Marginal Cost
B. Variable cost
C. Overheads
D. Indirect cost
15 Arrange in order of work done in Traffic Costing B

(i) Identify & allocate the expenses to services as it incurred
exclusively
(ii) It is Segregation of expenses for different gauges
(iii) Exclude the expenses incurred on sub-urban services
(iv) Apportionment of joint expenses among services
A. (iii), (i) (ii) (iv)
B. (ii), (iii), (i), (iv)
C. (iv), (i), (iii), (ii)
D. (i), (ii), (iii), (iv)
16 The expenses incurred in the movement of wagon or consignment D

between first & last marshalling yard is called
A. Transhipment cost
B. Marshalling cost
C. Terminal cost
D. Line haul cost
17 Which method is used to calculate Depreciation on Capital asset? A

A. Straight line method
B. Written down value method
C. Sum of years digit method
D. Internal Rate of Return
18 Which among the following is not objective of Traffic Costing? D

A. To supply data for management decision
B. To formulate National Policy
C. To provide basic data for rate fixing
D. To derive profitability of an organisation
19 Which statement is not true w.r.t Escalation Factor? B

A. It brings the cost to real time.
B. In a particular year, it is same for Coaching & Goods services
C. All India Escalation factor is to be utilised for the traffic
traversed over more than one Zonal Railway
D. It is provided in the book of summary of end results published
by Railway Board
20 Total freight cost expressed in summary of end Results Freight services A

/Unit cost in terms of
A. Per NKTMs in Paise
B. Per GTKMs in Paise
C. Per quintal in paise
D. Per Tonne in Paise
21 How many years are taking as Normal Life of EMU Stock for B
calculating Depreciation?
A. 20 years
B. 25 years
C. 30 years
D. 35 years
22 Which among the following expenses have not been considered while C
calculating EMU costing?
A. Expenditure on a section served only by EMU services
B. Allocated Joint expenses based on performance parameter
C. Proportionate expenditure booked against Demand 1 & 2
D. General Overheads on pro-rata basis
23 Expenses related to Tickets, enquiry, Booking Offices, waiting rooms, A

platform etc. treated as
A. Terminal services
B. Special services
C. Commercial services
D. Joint services
24 In which year Traffic Costing Organisation was set up First time in C

Indian Railways?
A. 1956
B. 1960
C. 1962
D. 1964
25 Which statement is not TRUE about Fixed Cost? D

A. The fixed cost always relate to a particular scale of capacity.
B. It does not change with the change in the volume of traffic over
a period of time.
C. Fixed cost per unit varies inversely with the quantum of traffic.
D. This cost includes the expenses on fuel, lubricants, wages of
running staff.
26. New Methodology to include HQ’s share of expenses in cost analysis B

of EMU suburban services introduced from the year
A. 1995-1996
B. 2001-2002
C. 2004-2005
D. 2008-2009
27 Indian Railways are the _______ biggest organised carriers of freight A

& passenger traffic in Asia.
A. Second
B. First
C. Fourth
D. Third
28 For development of which costing system, ICWAI Management D

Accounting Research Foundation has been engaged?
A. Activity Based Costing System
B. Standard costing
C. Marginal Costing
D. Performance Costing System
29 Apportionment of joint cost is required in Costing C

A. Non-homogeneity of end product
B. Spread over of the production units
C. Same assets are being utilised for rendering a variety of
services
D. Production process is not restricted to the factory premises
30 Fixed cost is also known as D

A. Non-variable cost
B. Overheads
C. Indirect cost
D. All the Above
31 The cost incurred on packing charges, loading & unloading of Goods A

by the Railways for the transport of Goods is known as
A. Consigner’s Cost
B. Consignee’s cost
C. Common cost
D. Fully distributed cost
32 The distinguishing feature of the terminal expenses is B

A. These costs are not directly related to a particular function.
B. These expenses are not affected by the lead of traffic
C. These costs increases or decreases in direct proportion with the
volume of traffic
D. These cost always relate to a particular scale of capacity
33 Every year basic data relating to Railway performance is published in C

the form of
A. Summary of end results Coaching Services profitability/Unit
cost
B. Summary of end results Freight Services Unit cost
C. Annual Statistical Statements
D. Performance Costing Reports
34 Line Haul cost consists of the following C

A. Packing, documentation, Marshalling cost
B. Interest, Depreciation, Operational cost
C. Traction, Transportation, Track & Signalling cost
D. Labour, Material & stores, overheads
35 Railway Statistics can be broadly classified as A

A. Administrative, Operating, Commercial, Financial
B. Functional, General, Managerial, Administration
C. Divisional, Zonal, Territorial, Economical
D. Coaching, Goods, Miscellaneous
36 What is the special feature of Passenger services? B

A. Heavy frequency and regular
B. Pre-determined and compulsory
C. Profitable but Capital Intensive
37 On which performance parameters apportionment of expenditure of C

Coaching services has been done?
A. Tonne, Wagon Km, GTKMs, NTKMs
B. Train Km, Earnings, Expenditure, Route Km
C. PKM, VKM,GTKM,ETKM
D. Passenger carried, passenger originating, GTKMs, VKM
38 The life of the Track on sub-urban section should be taken for while D
calculating Profitability of EMU services?
A. 55 Years
B. 20 Years
C. 40 Years
D. 30 Years
39 How many abstracts are there in Functional services in Revenue B

Expenditure of the Railway?
A. 13
B. 7
C. 5
D. 9
(4 of Repair & Maint and 3 of Operating expenses (B to H)
40 Expenditure pertains to Coaching services are mainly divided C

A. Labour, Material, Overheads
B. Variable, Semi-variable, fixed
C. Terminal, Running, overheads
D. Functional, Non-functional, Overheads
41 Details of GTKMs, Train KMs, Engine KMs, Vehicle KMs are given A
in the
42 The Unit cost of traffic services are published D

A. Zonal railway wise
B. Division & Zonal Averages
C. Unit wise
D. Zonal & All India Averages
43 Abbreviation of PKMs C
A. Price per Kilometre
B. Profitability per Kilometre
C. Passenger per Kilometre
D. Parcel per Kilometre
44 How much % of interest is charged on revenue expenditure for the use D

of capital investment for costing purpose?
A. 14%
B. 7%
C. 4%
D. 0%
45 This shows the Distribution of total expenses of a financial year among A

EMU, Coaching (other than EMU), and Goods services at a glance.
A. Proforma V
B. Proforma 15
C. ASS no.5
D. ASS no.40
46 Which statistical statement gives complete Operating and, revenue C

statistics of the EMU services?
A. Statement no. 15
B. Statement no. 10
C. Statement no. 32
D. Statement no. 1
47 What will be the life of the OHE should be taken while calculating B
Profitability of EMU services as per Shivkumarn Committee?
A. 15 Years
B. 20 Years
C. 40 Years
D. 30 Years
48 Transportation Cost is expressed in terms of C

A. Vehicle Kilometre
B. Engine Kilometre
C. Train Kilometre
D. Passenger Kilometre
49 Which year onwards the detailed costing for Coaching Profitability D

/unit cost for Narrow Gauge is undertaken?
A. 2016-17
B. 2019-20
C. 2000-2001
D. 2018-19
50 What is the aim of cost Analysis in Railways? B

A. To earn higher revenue by increasing transportation
B. To relate expenditure to the physical output responsible to
these cost.
C. To determine if investment is sound
D. To compare the total expected cost of each option with its total
expected benefits.
CHAPTER 2
1) Bills payable is a claim which is

a) Preferred by Railways on other parties
b) Preferred by other parties on Railways
c) Pending on Railways
d) Pending with the parties Answer-B
2) Bills recoverable is a claim which

a) Preferred by Railways on other parties
b) Preferred by other parties on Railways
c) Pending on Railways
d) Pending with the parties Answer-A
3) Debit balance in Traffic Accounts Represents

a) Expenditure yet to be disbursed
b) Unrealized earnings
c) Pre- paid expenses
d) None of the above Answer-B
4) Subsequent refund or repayment of previous deposit or of amounts return off will form
a) Debits to MAR
b) Credits to MAR
c) Minus credit to deposit
d) Debit to deposit Answer-C
5) First two digits in the works expenditure classification indicates

a) The source of financing
b) The plan head
c) The detailed head
d) The primary unit Answer-A
6) The earnings of Railways are classified under how many number of alpha numerical digits
a) 2
b) 3
c) 4
d) 5 Answer-C
7) What is the initial record for Cash transaction

a) A bill or cash voucher
b) A JV
c) A receipt order
d) Cash book Answer-A
8) Name the initial document for making a book adjustment in accounts office
a) CO 7
b) AU 6
c) JV
d) None of these Answer-C
9) Which of these is not a suspense register

a) Demands payable register
b) Deposit Misc. Register
c) WMS register
d) O. I register Answer-D
10) Traffic Book is maintained in how many parts

a) 2
b) 3
c) 4
d) 5 Answer-C
11) Which part of Traffic Accounts is called Ledger Account of the Home Line
a) Part A
b) Part B
c) Part C
d) Part D Answer-C
12) Closing Balance of the Accounts Office Balance Sheet consists of

a) Unrealized Earnings
b) The unrealized amount of vouchers kept pending
c) The unrealized amount of carriage bills
d) The unrealized amount of carriage bills and the amount of voucher s kept pending
Answer-D
13) Which of these is not a General Books in Accounts Office

a) Monthly cash book
b) Monthly Account Current
c) Journals
d) Ledger Answer-B
14) All entries in Account Current shown are

a) Gross
b) Net
c) Gross- deductions shown separately
d) None of these Answer-B
15) Final account current is prepared after closure of books for a

a) fortnight
b) month
c) half- year
d) year Answer-D
16) Debit Head Report is prepared as a part of

a) Capital and Revenue accounts
b) Finance Accounts
c) Monthly Account current
d) Final Account current Answer-B
17) Contingency Fund Grant are at disposal of

a) General Manager
b) Chairman Railway Board
c) Financial commissioner
d) President of India Answer-C
18) Budget is treated as which kind of document

a) Private document
b) Constitutional document
c) Management document
d) Constitutional and Management document Answer-D
19) In financial results of a Railway, Total Revenue Receipts minus Total Revenue Expenditure Books gives
a) Operating surplus
b) Operating ratio
c) Net revenue
20) Revised Estimates/Budget Estimate during 2020-21 are prepared in the month of
a) December
b) November
c) October
d) September Answer-D
21) Revised Estimate shall be made on the actuals of how many months
a) First 2 months
b) First 4 months
c) First 5 months
d) First 6 months Answer-B
22) Budget allotment made for Railway is

a) Not available for next year
b) Balance unspent shall be carried forward to next year for Revenue segment
c) Balance unspent shall be carried forward to next year for Capital segement
d) None of these Answer-A
23) Appropriation Accounts are

a) Scrutinized by C & AG
b) Examined by PAC
c) Scrutinized by C & AG and examined by PAC
24) A Bill introduced in terms of Article 114 (1) of the Constitution of India in Parliament is called
a) Appropriation Bill
b) Finance Bill
c) Budget Order
25) Final modification Estimates are normally prepared in which month

a) August
b) September
c) January or February
26) Remittance into Bank suspense should always be

a) Debit balance
b) Credit balance
c) Nil Balance
d) Can be both Debit or Credit Answer-A
27) Due to merger of Railway Budget with General Budget

a) Payment of Dividend is stopped
b) Dividend has to be paid
c) Dividend provision made but not paid
28) Annexure H to Appropriation Accounts indicates

a) Statement of Undercharges deducted by Audit/Accounts
b) Defects in Budgeting
c) Statement of Losses
d) Balance sheet Answer-C
29) The total value of Railway Assets is reflected in which Accounts statement
a) Capital and Revenue Accounts
b) Block Accounts
c) Final Accounts
d) Account Current Answer-B
30) The object of maintenance of Railway Accounts is

a) To know the profits/surplus earned by Railways only
b) To know the actual Receipts /Payments for a period
c) To know actual Expenditure only
31) The due date for submission of monthly actual current to board
a) By 8th of following month, to which it relates
b) By 5th of following month, to which it relates
c) By 15th of following month, to which it relates
d) By 15th of following month, to which it relates Answer-A
32) Annexure J to Appropriation Accounts indicates

a) Defects in Budgeting
b) Statement of important Mis-classification and Mistakes in Accounting
c) Losses in Railway
33) Annexure A to Appropriation Accounts indicates

a) Mistakes and Misclassification in Accounting
b) Losses in Railway
c) Sanctioned Expenditure
d) Un sanctioned Expenditure Answer-D
34) Account Current is submitted to Board

a) Quarterly
b) Monthly
c) Every fortnight
d) Every Half yearly Answer-C
35) Defects in Budgeting is reflected Annually in

a) Annexure K to Appropriation Accounts
b) Annexure C to Appropriation Accounts
c) Annexure H to Appropriation Accounts
d) Not reflected at all Answer-A
36) Adjustments towards transactions between one Railway to other is done through
a) Journal vouchers
b) CO7s
c) MCRs
37) Powers to Re-appropriate amount from one sub-major head to other.

a) Rly Board
b) GM
c) PHOD
38) Operating ratio is the best index available with Railways to compare
a) Performance of one Railway with other
b) To compare efficiency of one Railway in different periods.
c) To choose best performing Railway
39) Net amount /balances on all Railway Heads can be known from
a) Ledgers
b) Journals
c) Suspense Register
d) Cash Book Answer-A
40) Detailed Transaction on Railways heads can be known from

a) General Books
b) Subsidiary Books
c) Ledgers
41) Accountancy Audit means

a) To check arithmetical accuracy in accounting
b) To check accuracy and to see all payments are supported by Receipted vouchers
c) To check expenditure incurred as per rules and regulations incurred
42) Appropriate Audit means
a) To check accuracy in accounting
b) To check accuracy and to see all payments are supported by vouchers
c) To check and ensure Receipts and expenditure have been properly classified and voted Appropriations not
exceeded
43) Proportionate Budget Allotment is used

a) As a tool of Budgetary control of works grant
b) As an important tool of Budgetary control of Revenue demands
c) Not used as a Budgetary tool nowdays
44) Suspense Head linking commercial and Government system of working on earnings side is
a) Demands Payable
b) Demands Recoverable
c) Deposit Misc.
45) The suspense head operated for inter railway transaction is called
a) Transfer divisional
b) Transfer Railway
c) Transfer Revenue
46) The suspense head operated for intra railway transaction is called
a) Transfer divisional
b) Transfer capital
c) Transfer Revenue
d) a , b & c Answer-D
47) At the end of Financial Year, balance of Transfer Railway if any in Zonal Railways are closed to
a) Net Revenue
b) Balance
c) Capital out lay
d) Misc. Govt. Revenue Answer-D
48) Budgetary proportionate allotment are done for the purpose of

a) Compiling budget
b) Efficient control of expenditure against Grants allotted.
c) Giving data to Executives
49) Finance Accounts prepared by Books sections conforms to

a) Requirement of commercial principals of Accounting
b) Requirement of both Govt. & Commercial principles of Accounting.
c) Requirement of Govt. Principles of Accounting
50) For Accuracy is Budgeting, correctness of Allocation, Check on spending, Economy in Expenditure is achieved
through
a) Works programme
b) Liability register
c) Revenue allocation register
d) Budget Order Answer-B
51) Re-appropriate amount from one sub-head to other within a sub major head
a) GM
b) FA & CAO
c) PHOD
52) Review of Suspense head are done to ensure

a) Efficiency of the balances in that head
b) That it contains only items that are supposed to be in that suspense
c) No irregular Balances there
d) All of the above Answer-D
53) Charged expenditure in Railways are

a) Voted by parliament
b) Sanctioned by President
c) To be voted by parliament and sanctioned by President
54) Major changes in Railway Accounting and classifications are formulated by

a) Estimates committee
b) Railway convention committee
c) Public Accounts Committee
55) Purpose ofCheques and Bills reconciliation

a) Value of cheques issued
b) Value of Chequesencashed
c) Value of cheques deposited into bank
56) Traffic Book consist of

a) Part A Station Account
b) Part B Net results of Apportionment
c) Part C Traffic Accounts
57) Traffic book is a compilation of Earnings of the Zonal Railways comprising

a) Coaching
b) Goods
c) Sundry & other coaching including net results of Apportionment
58) Closing balance of Traffic Account represents

a) Gross earnings
b) Apportioned earnings
c) Originating earnings
d) Unrealized earnings Answer-D
59) Incorporation of earnings of a Zonal railway into General books is done

a) Through Transfer
b) Accounting through Focal point branch
c) Through a JV in Part D of Traffic Book
60) Apportionment of Earnings is done based on distance

a) RITES
b) CRIS
c) Western Railway
d) Railway Board Answer-B
61) Earning of TTE are finally treated as

a) Apportioned like other earnings
b) Retained by collecting Railway
c) Both( A) and ( B)
62) Method of Apportionment is based on

a) Centralised Apportionment
b) Independently done by zonal railways
c) Carried out by Railway Board
d) None of the above Answer-A
63) Apportionment of Earnings is coordinated by

a) Railway Board
b) Western Railway
c) COFMOW
d) RITES Answer-B
64) Difference between Earnings as per Traffic Books and General Books is
a) Cash in Transit
b) Traffic Suspense
c) Double Accountal
65) Traffic Suspense consists of

a) Station Outstanding
b) Accounts Office Outstanding
c) Cash in Transit and Balance under Demands Recoverable
66) Apportioned Earnings are worked out on

a) Zonal Railways
b) Production Units
c) Indian Railways
d) All of the above Answer-A
67) At IR level earnings are actually on

a) Apportioned
b) Originating
c) Traffic Receipts
68) Traffic Account is ledger of Home Railway, which serves as

a) Debtor of all earnings
b) Creditors of realization
c) Creditor for Closing Balance
d) All the above Answer-D
69) Earnings of a Zonal Railway are incorporated into

a) Account current of Zonal Railway
b) Sent to Railway Board directly by Traffic Accounts
c) Both (a ) and (b)
70) Accounts check of Traffic Earnings includes

a) That the party correctly pays
b) That the revenue is correctly accounted
c) That the revenue is apportioned among Railways where required
71) Accounts Office Balance Sheet is prepared with a view to
a) Bring all carriage bills into Account
b) Raise bills against Departments concerned
c) Realized them in Cheques or DD etc
d) All the above Answer-D
72) Closing Balance of Accounts Office Balance Sheet represent

a) Carriage Bills for which Bills raised but not realized
b) Carriage Bills for which Bills not raised
c) Both (a ) and ( b) above
d) None of the above Answer-C
73) Realization of Amounts due to Railway from other departments is the

a) Responsibility of Traffic Accounts Department
b) Responsibility of Commercial Department
c) Both (a ) and ( b )
74) Commission Charges billed and raised separately on warrants should be

a) Credited to Sundry Earnings
b) Should be treated as Misc. receipts
c) Should be credited to Passengers

76) While Apportioning Goods Earnings

a) Transhipment charges are credited to Home Railways
b) Terminal Charges are excluded from Apportionment
c) Both (a) and (b ) are excluded
77) Apportionment of Traffic Earnings done in which part of Traffic Book

a) Part A
b) Part B
c) Part C
d) Part D Answer-B
78) Traffic Book Part - A deals with
a) Station Earnings
b) Apportionment
c) Accounts Office Balance Sheet
d) Exchange of JV Answer-A
79) The following sub major head is not available for Traffic Earnings
a) Abstract “W”
b) Abstract “X”
c) Abstract “Z”
d) Abstract “Y” Answer-A
80) The following is not accounted under other coaching earnings

a) Parcel Traffic
b) Passenger Fare
c) TTE earnings
d) Luggage Earnings Answer-B
81) TTE earnings are reflected under

a) Coaching
b) Other Coaching
c) Sundry
82) The following is not sundry earnings

a) Retiring room charges
b) Lease of Railway land
c) Advertisement charges
d) Luggage booking Charges Answer-D
83) Operating ratio is calculated on

a) Originating earnings
b) Apportioned earnings
c) Both
84) While doing transactions through Point of Sale Machine RRN is printed on the slip generated from the machine.
RRN means
a) Railway Receipt Note
b) Receivers Receipt Note
c) Retrieval Reference Number
d) Related Reference Number Answer-B
85) Final monthly adjustment traffic journal voucher is prepared on the basis of which part of Traffic Book
a) Part A
b) Part B
c) Part C
d) Part D Answer-D
86) Other Coaching earnings are booked to which Abstract

a) Abstract A
b) Abstract X
c) Abstract Y
d) Abstract Z Answer-X
87) Lower operating ration indicates

a) Efficient working
b) Poor working
c) No loss no Profit
d) None Answer-A
88) Earnings of Identity cards

a) Passenger earnings
b) Other Coaching earnings
c) Sundry earnings
d) Other Goods earnings Answer-C
89) Earnings from special trains and reserved carriages are included under
b) Other Coaching earnings
c) Sundry earnings
d) Other Goods earnings Answer-B
90) Earnings of superfast supplementary charged ticket earnings are

b) Other coaching earnings
c) Goods earnings
d) Sundry earnings Answer-A
91) Net earnings

a) Difference between Gross Earnings and Working Expenses
b) Difference between Gross Earnings and working Expenses excluding Suspense
c) Difference between Gross Earnings and Working Expenses excluding Suspense including DRF
d) Difference between Gross Earnings and Working Expenses excluding Suspense including DRF and Pension
Fund Answer-D
92) Terminating Traffic is

a) Traffic Originates and Terminates in same Railway
b) Traffic Originates in Home but terminates on Other Railway.
c) Traffic Originates Home or Foreign Railway, but terminates in reporting Railway.
d) None of the above Answer-C


95) The Daily summary of transaction (Cash and Passenger information ) D 5 Shows
96) GST can be categorized as

a) Direct Tax
b) Indirect Tax
c) Local Tax
d) Professional Tax Answer-B
97) Introduction of GST in place of Host of taxes has resulted in reduction of taxes due to ------effect
a) Consolidation effect
b) Combination effect
c) Cascading effect
d) All of the above Answer-C
98) The summary returns used for payment of GST on a periodical basis is
a) GSTR -I
b) GSTR – 3B
c) GSTR – 9
99) The GST calculation for CGST, SGST and IGST is correctly depicted in choice
a) CGST+SGST+IGST = CESS
b) CGST+SGST= IGST
c) IGST/2 = CGST+SGST
100) Fourteen digit of GSTIN Number is denoted by letter”Z” than, it refers to the tax payer being
a) Regular and composition
b) SEZ
c) Exempt
CHAPTER 3
1. As per SOP, Waiver of Wharfage, the maximum amount of Wharfage per consignment which can be
considered by HOD(CCM/FM or CCM/FS) is -----------
a.) 10000
b.) 25000
c.) 50000
d.) 100000 Answer: C
2. As per SOP, Waiver of Demurrage, the maximum amount of Demurrage per wagon which can be considered by
HOD(CCM/FM or CCM/FS) is -----------
a.) 25000
b.) 50000
c.) 100000
d.) 10000
Answer: B
3. With regards to Rates of Demurrage in the case of coal and /or coke consignment which statements are/is true.
A.)Up to 4 Hours -2 times of the base rate (at present base rate is 150/- per wagon per hour or part of an hour)
B.) Beyond 4 Hours &Up to 8 Hours -2.5 times of the base rate
C.) Beyond 8 Hours – 3 times of the base rate
a.) Only A & C are true.

b.) Only A & B are true
c.) All are not true.
d.) All A, B & C are true
Answer: D
4. With regards to Rates of Wharfage Charges –for GROUP –I Stations which one of the following is correct:
a) Rs. 150/-
b) Rs. 125/-
c) Rs. 120/-
d) Rs. 75/-
Answer: A
5. With regards to Rates of Wharfage Charges –for GROUP –II Stations which one of the following is correct:
a) Rs. 150/-
b) Rs. 125/-
c) Rs. 120
d) Rs. 75/-
Answer: C
6. With regards to Rates of Wharfage Charges –for GROUP –III Stations which one of the following is correct;
a) Rs. 150/-
b) Rs. 125/-
c) Rs. 120/-
d) Rs. 75/-
Answer: D
7. With regards to Demurrage charges which of the statements is/are true.
A) Demurrage charge is levied for the detention of Railway’s rolling stock after the expiry of free time if any,
allowed for such detention,
B) As and when new type of wagons are introduced, free time mentioned shall automatically applied to the
wagons depending upon the type of wagons,
C) The entire group of Wagons placed for loading/unloading shall be treated as one unit for the purpose of levy
of Demurrage charges.
a) Only A is true
b) Only B is True
c) All A, B & C are true
d) All A, B & C are not true
Answer: C
8. In respect of Appeal Against Orders of Demurrage waiver , Maximum appeals can be made by
consignor/consignee against the decision of lower authorities is:-
a) 1
b) 2
c) 3
d) 4
Answer: B
9. In respect of Demurrage/Wharfage waiver , An appeal against the order of lower authority should be preferred
within _____ days of the date when the decision of the lower authorities is communicated:-
a) 30 days
b) 10 days
c) 25 days
d) 40 days
Answer: A
10. A consignor /consignee can prefer an appeal against the order of waiver (in respect of demurrage charges) to
higher authority in case he/she is not satisfied with the decision of the lower authority the station master/CGSR
should forward the appeal to the Divisional Authorities within _______ days of the receipt of the appeal?
a) 2
b) 3
c) 4
d) 1
Answer: B
11. The working hours and business hours of all railway terminals is 6:00 to 22:00 Hours. Who of the following is
empowered to introduce the ‘round-the-clock working’ on case to case basis after analyzing traffic handled at
railway terminal & possible improvement in wagon turnaround.
a) GM
b) AGM
c) DRM
d) CCM
Answer: C
12. Consider the statements with respect to Wharfage charges

A) Wharfage charge is leviable on goods/consignment not removed from railway premises after the expiry of
free time.
B) Wharfage is leviable for detention of goods at railway’s premise like railway station, platform, goods shed,
godown, railway siding or any other type of railway wharf.
C) Wharfage is leviable for detention of goods in railway’s wagon or at private siding.
D) Wharfage is not leviable on the consignment held by railway administration.
Which of above statements is/are true

a) A only
b) A & C only
c) A, B & D Only
d) All the above
Answer: C
13. Prior Finance concurrence will be required for waiver of demurrage/Wharfage charges above
a) Rs.100000
b) Rs.50000
c) Rs.25000
d) Rs.10000
Answer:C
14. The cases pertaining to Waiver of Demurrage/Wharfage charges submitted to General Manager should be routed
through the Coordinating HOD of the Commercial Department and __________of the Zonal Railways,
irrespective of the amount.
a) FA&CAO
b) DRM
c) ADRM
d) CCM
Answer: A
15. First application for waiver of Demurrage/Wharfage should be submitted to the station Manager/CGSR within
_____days from the date upto which these charges had accrued.
a) 5 days
b) 30 days
c) 10 days
d) 25 days
Answer: C
16. The general checks of TIAs under FOIS include--------
a) Check of forwarding notes
b) Check of Wagon transfer Register
c) Both a & b
d) None of the above
Answer : C
17. To ensure correctness of accrued siding/shunting charges, the entries in the siding/shunting register for _______
un which inspection is taken up
a) One preceding month
b) All transaction since the last inspection
c) At least for 3 months
d) Two preceding months Answer: A
18. Development surcharge as applicable on goods traffic is _____ on container traffic.
a) Leviable
b) Not Leviable
c) Leviable on selected commodities
d) None of the above. Answer: A
19. TIA should check that recovery of cases on account of mis-declaration, the penal _____ in addition to the
haulage charge otherwise leviable on the rake
a) As per rake basis
b) As per the actual composition
c) The actual no. of wagons
d) As per the no. of containers handled
Answer: A
20. Apportionment of earnings is done based on distance by _______
a) RITES
b) CRIS
c) Western Railway
d) Railway Board
Answer: B
21. Test Balance Sheet is prepared by _______
a) Traffic Accounts
b) Commercial Department
c) Sr.TIA
d) Audit
Answer : C
22. Tri Party agreement for e-payment means_________
a) Railway, Accounts and Bank
b) Railway, Party and Bank
c) Bank, RBI and Party
d) All of the above
Answer: B
23. Security against default of payment of freight is ensured by __________
a) Obtaining Bank Guarantee from the party
b) Indemnity Bond submitted by the party
c) Letter of Credit is operated
Answer: A
24. Realization of the amounts due to railway from the other departments is the _________
a) Responsibility of Traffic Accounts Department
b) Responsibility of Commercial Department
c) Both (a) & (b)
Answer : A
25. TTE earnings are reflected under _______
a) Coaching
b) Other coaching
c) Sundry
Answer : B
26. In case of cancellation of EFT Foil which of the following foils are to be received in Traffic Accounts Office
along with the returns
a) Only accounts foil
b) Accounts, record foils
c) Accounts & Passenger Foils
d) Accounts, Records & Passenger Foils
Answer : C
27. If the earning of halt for a total month is ₹ 3 lakh. The halt commission to be paid to the halt agent _______
a) ₹ 22950/-
b) ₹ 19950/-
c) ₹ 20400/-
d) ₹ 21450/-
Answer: B
28. Who is the authority for waiver of detention charges in case of load adjustment of over loaded wagons?
a) CCM
b) GM
c) At RAILWAY BOARD LEVEL
d) No wavier permitted
Answer: D
29. E-RR is issued for _____
a) Goods Traffic
b) Parcel Traffic
c) Passenger Traffic
d) None of these Answer : A
30. In case of re-weighment of randomly selected rakes(by PCCM in consultation with PCOM) which are
underwent load adjustment, if found any over load in it, the charges to be levied is _______
a) Punitive charges of one lakh for rake
b) Punitive charges of ₹ 5000 per wagon
c) Punitive charges of one lakh rupees for wagon
d) Punitive charge of five lakh rupees for rake
Answer: C
31. Booking of Special train/Coaches/Saloon on Full Tariff Rates(FTR) what is the service charges that shall be
levied by the IRCTC?
a) 25% of the Base Fare
b) 30% of the Base Fare
c) 20% of the Base Fare
d) 15% of the Base Fare
Answer: B
32. What is the minimum distance of the charge in case of Booking of Special Train/Coach?
a) 300 KMs for outward journey and return journey separately
b) 400 KMs for outward journey and return journey separately
c) 500 KMs for outward journey and return journey separately
d) 600 KMs for outward journey and return journey separately
Answer: C
33. If a confirmed reservation ticket is presented for cancellation between 48 hours and upto 12 hours before
scheduled departure of the train, what is the cancellation charge?
a) 50% of the fare paid will be deducted (Subject to minimum cancellation charge)
b) 25% of the fare paid will be deducted (Subject to minimum cancellation charge)
c) 30% of the fare paid will be deducted (Subject to minimum cancellation charge)
d) 40% of the fare paid will be deducted (Subject to minimum cancellation charge)
Answer: B
34. If a confirmed reservation ticket is presented for cancellation between 12 hours before the scheduled departure
of the train and up to 4 hours before scheduled departure of the train, what is the cancellation charge?
a) 50% of the fare paid will be deducted (Subject to minimum cancellation charge)
b) 40% of the fare paid will be deducted (Subject to minimum cancellation charge)
c) 30% of the fare paid will be deducted (Subject to minimum cancellation charge)
d) 100% of the fare paid will be deducted (Subject to minimum cancellation charge)
Answer: A
35. Commission charges billed and raised separately on warrants should be ____________
a) Credited to sundry earnings
b) Should be treated as misc. receipts
c) Should be credited to passengers
d) All of the above
Answer: A
36. Most of the freight in IR is collected through ____________

a) Cash or DD
b) E freight payment
c) Cheques
Answer: B
37. Refund of fare is admissible as per rule under which Section of Railway Act 1989 ?
A. Section 151
B. Section 152
C. Section 51
D. Section 52
Answer: D
38. If a person is not allowed to board a train due to COVID 19 symptoms, how much refund is admissible to the
passenger?
A. Full Refund excluding clerkage charges
B. Full refund after deducting 25% ticket amount.
C. 50% of Ticket amount
D. Full Refund
Answer: D
39. What will be the cancellation charge of a 3A child ticket cancelled 15 hrs before the actual departure of the
train? Fare for 3A child ticket is Rs 630/-(including GST).
A. Rs. 180 including GST.

B. Rs 200 including GST.
C. Rs. 190 including GST.
D. Rs.160 including GST.
Answer: B
40. The amount of perishable deposit collected is equals to ?

A. The Railway liability against the goods.
B. The purchase value of the goods.
C. The market value of goods.
D. The declared value of the goods.
Answer: C
41. What is rate of Wharfage charges of Animals booked as Parcel traffic in Notification station.
A. ₹ 5 per head per hour or part thereof.
B. ₹ 10 per head per hour or part thereof.
C. ₹ .50 per head per hour or part thereof.
D. ₹ 1per head per hour or part thereof.
Answer: B
42. Which charges are levied by Railways , when rakes are detained at Railway Network by the siding owners for
want of room or for any other reasons?.
A. Stabling charges
B. Siding charges
C. Stacking charges
D. Shunting charges.
Answer: A
43. What is the loading tolerance of BCCW wagons
A. One Tonne.
B. Two Tonnes.
C. Half Tonne.
D. Nil.
Answer: C
44. How much penalty is charges on rakes on which load adjustments are carried on and adjustment are carried on
and subsequently found overloaded?
A. ₹ 100000 per overloaded wagon.
B. ₹ 10000 per wagon.
C. ₹ 100000 per load adjusted wagon.
D. ₹ 100000 per wagon.
Answer: C
45. What is power of General Manager in relation to waiver of Demurrage charges per wagon?
A. ₹ 25000
B. ₹ 100000
C. ₹ 6000
D. Full Powers.
Answer: D
46. Who is empowered to grant advance stacking upto 15 days?
A. DRM in consultation with Sr DCM and Sr DOM.
B. GM in consultation with CCM and COM.
C. Sr DCM in consultation with CCM and COM.
D. Sr DOM in consultation with GM and CCM
Answer : B
47. The subject Commercial farming alongside railway tracks of NFR directorate has been transferred to / to be
dealt with by which directorate?
A. Land and Amenities Directorate.
B. Station Development Directorate/SD-II
C. E& R Directorate.
D. Traffic Commercial Directorate, TG-IV
Answer :A
48. What is the detailed Head of earnings from App based Cab services and parking of vehicles in Railway land
other than at stations?
A. Z-246
B. Z-248
C. Z-249
D. Z-247
Answer : B
49. What is the tenure for policy for unsolicited Proposals, Out of Home Advertising , Mobile Assets advertising
and RDN?
A. Minimum of 3 years and Maximum of 5 years
B. Minimum of 5 years and Maximum of 7 years
C. Minimum of 2 years and Maximum of 5 years
D. Minimum of 2 years and Maximum of 7 years
Answer: A
50.Zonal Railways are permitted to introduce innovative/new initiatives in catering on stations.
Statement A: With the concurrence of Associate Finance and approval of GM.
Statement B: Tenure shall be one year extendable to Second year with the approval of GM and Further extension period
of the full tenure with the approval of Railway Board.
Statement C: Branded Frozen Dessert and Cold Beverages Kiosk and other similar types of catering activities at the
Railway Station come under the purview of NINFRIS.
A. Statement A & B are correct.

B. Statement A &C are correct.
C. Statement B& C are correct.
D. All are correct.
Answer: A
51.Advertisements on the exteriors of EMU/MEMU/DEMU rakes:
Statement A: For all rolling stock, vinyl wrapping is permitted only on area under the windows of sidewalls for
AC/NAC coaches, EMU, DMU & MEMU.
Statement B: For all EMU, DMU & MEMU coaches, vinyl wrapping is permitted for entire coach side walls.
A. Statement A is correct.
B. Statement B is correct.
C. Statement A & B are incorrect.
D. Statement A & B are correct.
Answer: B
52. Who has the powers to exercise the power to lower the quantum of Security Deposit in consultation with Associate
Finance?
A. PCCM.
B.GM.
C. DRM.
D. AGM
Answer: B
53. The Earnings of COD projects (Minimum Guarantee MG and Revenue Share) will be distributed between Indian
Railways and Railtel in the Ratio of :
A. 85:15
B. 60:40
C. 65:35
D. 50:50
Answer: D
54. How many New detailed heads have been introduced under Minor head-200 & Minor Head- 600 Abstract Z w.e.f
01.04.2020?
A. 7
B. 9
C. 8
D. 10
Answer: B
55. Policy on Content on demand Services location:
Statement A: Provide streaming Audio and Video content services on all trains.
Statement B: Provide only video content services on stations.
A. Statement B is correct.
B. Statement A is correct.
C. Statement A & B is correct.
D. Statement A & B is incorrect.
Answer: C
56. In which NFR policy Wi Fi facility have been provided in trains?
A. COD.
B. RDN.
C. Unsolicited.
D. NINFRIS
Answer: A
57. Which of the following expenditure falls under Open Line Works Revenue?
A. Provision of New Hospital, dispensaries etc.
B. The Cost of all unremunerative work for improving operational efficiency.
C. Cost of provisions of lighting and marketing facilities on colonies.
D. Development of the bathing facility at stations for passengers.
Answer: B
58. Free allowance for bag consignment in Open wagon (BOXN etc) at EOL sidings .
A. 9 hrs
B. 6 hrs
C. 5 hrs
D. 3 hrs
Answer: B
59. Block rakes allowance are permissible only in :
A. Cement Siding.
B. PFT.
C. EOL Siding.
D. Seven old Steel plants.
Answer: D
60. Debit/ Credit system will be applicable to only those customer who are
A. Giving 01 MT Traffic per year.
B. Giving 100 MT Traffic per year.
C. Premium Customers only.
D. Customers who opt Freight Advance System
Answer: A
61. Rate of Demurrage charges for 04 wheeled wagons at Group -II Goods shed for two hours shall be ?
A. ₹ 150
B. ₹ 240
C. ₹ 300
D. ₹ 120
Answer: A
62. Maintenance of Weigh Bridge is entrusted upon?
A. Commercial Department.
B. Operating Department.
C. Weigh Bridge manufacturing company.
D. Mechanical Department.
Answer: D
63. What is required to view eT-RR
A. e-RD number
B. Bank Transaction No.
C. Mobile number of registered user, who placed e- demand.
D. FNR number
Answer: D
64. Who can grant permission for weigh Bridge on Railway land, when it becomes unavoidable essential to install the
weighbridge of Private siding either or partially on Railway land on account of Operational and technical constrains.
A. PCCM
B. PCME
C. DRM
D. GM
Answer: C
65. Development Surcharge is levied on ?
A. Normal traffic
B. Goods traffic
C. Base Freight Rate
D. None of the Above
Answer: A
66. Busy Season surcharge is levied on A) Coal & Coke traffic, B) Iron Ore traffic , C) POL Traffic, D) All traffic
A. A, B, C are correct.
B. A, B,C, and D are correct.
C. B& C are correct.
D. A, B, C, D are incorrect
Answer: C
67. Full form of EAB?
A. e-Account Bank(for e-payment)
B. End user Account Bank
C. Enhanced Airbrake Bogie
D. End Articulated Bogie
Answer: D
68. 42 BCN are interchangeable for supply of rake with ___________ wagons?
A. 40 BCX
B. 58 BCNHL
C. 30 BCCN
D. 59 BCFC
Answer: B
69. What type of Wagon is BAFRDR?
A. Tank
B. Flat
C. Covered.
D. Open
Answer: B
70. Private Siding is only for end users, however, Maximum co-users should not be more than:
A. Three
B. One
C. Two
D. No limits
Answer: D
71. Signing Authority for Private Siding agreement from Railways is bestowed on :
A. CCM/FM or CCM/FS
B. CTPM
C. Sr DCM
D. ADRM-II
Answer: C
72. The cost of labour welfare works is financed from ?
A.DF-II
B.DF-IV
C. DF-III
D.DF-I
Answer: A
73. Which of the following is non-lapsable fund?
A. Capital Fund
B. Depreciation Reserve Fund.
C. Rashtriya railway SanrakshakKosh
D. Railway Safety fund
Answer: D
74. Proposed amount in RRSK for 5 years period is
A. 20000 Crs
B. 100000 Crs
C. 50000 Crs
D. 200000 Crs
Answer: B
75. Expenditure under PH 29 & 30 are chargeable under?
A. Capital Fund
B. Depreciation Reserve Fund.
C. Rashtriya railway SanrakshakKosh
D. Capital
Answer: C
76. Which of the following returns are submitted Periodically in general to accounts office?
A. Cash remittance Note
B. Invoice list along with the copy of the invoice
C. Siding charge statement
D. WRF statement
Answer: B
77. Cost of Staff Quarters are chargeable under which head?
A. 52
B. 50
C.51
D. 53
Answer : C
78. The Estimate prepared in supersession of contract estimate is called?
A. Completion Estimate
B. Supplementary Estimate
C. Detailed Estimate
D. Abstract Estimate
Answer: A
79. Goods Delivery book is kept open upto which date?
A. 10th of the following month
B. 15th of the following month
C. last day of the following month
D. 20th of the following month
Answer: B
80. In which part of DTC, TTE earnings is recorded.
A. Part- I
B. Part- II
C. Part- IV
D. Part- III
Answer: D
81. Single demand number of Indian Railway after merging of Railway Budget with General Budget is ?
A. 80
B.16
C.82
D.01
Answer: C
82. The Disciplinary Authority under Disciplinary & Appeal Rule has been defined under which of the following Rule?
A. 2C
B. 3D
C. 2A
D. 3C
Answer: A
83. Which of the following is not a penalty under D& A rule?
A. Censure
B. Reversion due to not found suitable
C. All of the above are Penalty under D& R Rules
D. None of them are penalty under D& R rules.
Answer: B
84. What is the Standard Format number for issue of charge sheet to retired employee?
A.SF- 11
B. SF- 13
C. SF-12
D. SF-14
Answer: D
85. What is the weekly rest schedule of the staff falling under Intensive category under HOER?
A. 24 Consecutive hrs
B. 48 Consecutive hrs
C. 30 Consecutive hrs
Answer: C
86. Railway servant shall be entitled to 30 days leave on Average pay in a calendar year under which rule of IREC?
A.523
B. 522
C.524
D. 525
Answer: A
87. Reimbursement of cost of dentures is permitted under SBF for an employee how many times?
A. Once in 5 years
B. Once in Entire service
C. Once in 10 years
D. Never
Answer: B
88. The pension granted to a person in case of a person retiring under rule FR 56 either on attainment of 30 years
service or 555 years age is called?
A. Compensating Pension.
B. Retiring Pension
C. Superannuation Pension
D. Invalid Pension.
Answer: B
89. Which if the following is the main aim of the creation of Payment of Wages Act,1936?
A. Working hours of the worker
B. To secure prompt and regular payment of wages
C. Periodical review of rate of minimum wages
D. All of the above
Answer: B
90. Delay in setting up of kitchen by IRCTC in a time bound manner shall invite a minimum penalty of
A. ₹ 15000
B. ₹ 25000
c. ₹ 50000
D. ₹1 lakh
Answer: D
91. In the management of catering services in mobile units all such reassigned contracts should be vetted by (1) Legal
Department (2) Associate Finance of Zonal Railways.
A. Only (1) is correct
B. Only (2) is correct
C. None are not Correct
D. Both are True
Answer: A
92. Kitchen structures/land handed over by Zonal Railways to IRCTC for setting up/ development/refurbishment of
kitchen units shall be done on a token license fees of ₹ 1/- per sq feet p.a subject to a minimum of
A. ₹ 100
B. ₹ 10,000
C. ₹ 1000
D. ₹ 10 p .a
Answer: A
93. What is the full form of SMU?
A. Super Major Unit
B. Station Mobile Unit
C. Simple Minor Unit
D. Special Minor Unit
Answer: D
94. IRCTC has extended the ordering of food for long train journey through phone call by dialing
A. 138
B. 139
C. 2313
D. 1323
Answer: D
95. In static units (1) menu and tariff for Food plaza , Food Courts and Fast Foods units will be decided and fixed by
IRCTC. (2) Menu of controlled segment items including regional cuisine on Static units shall be decided by Zonal
Railways withing the fixed tariff approved by Railway Board.
A. Only (1) is correct
B. Only (2) is correct
C. None are not Correct
D. Both are True
Answer: D
96. The Distance between Two points and Multi point rake operation should be ?
A. 100 km
B. 150 km
C. 500 km
D. 1500 km
Answer: C
97. Freight Advance Scheme is open for those e-payment customers, whose minimum annual freight revenue was
______________ in previous financial year?
A. 100 million
B. 100 Crs
C. 500 Crs
D. 500 million.
Answer: C
98. ___________% of discount is given at present for movement of empty containers and empty flat wagon?
A. 20%
B. 10%
C. 30%
D. 25%
Answer: D
99. What is the Terminal Charges for PFT per tonne?
A. ₹ 26
B. ₹ 25
C. ₹ 20
D. NIL
Answer: C
100. Concession on Freight charges for short lead traffic (A) 0-25 km -75% (B) 26-50 km -50% (C) 51-75 kms- 25%
(D) 91-100 kms – 10% . Which of the above statement is correct?
A. A and B
B. B and C
C. C and D
D. A and D
Answer: B
101. Passenger Earnings is classified under

a) Abstract X
b)Abstract Y
c)Abstract Z
d) Nota Correct Answer a)
102. Other coaching is classified under
a) 90
b) 91
c) 92
d) 93 Correct Answer b)
103.Billing and realization of Military warrant exchanged at the counter is done by
a) Commercial Department
b) Accounts department
c) Billing is done by Commercial Department and realization by Accounts Department
d) NOTA Correct Answer b)
104. In the station Balance sheet, Remittance of earnings through Cash is shown in the
a) Debit side of the Balance sheet
b) Credit side of the Balance sheet
c) Watched by Accounts office
104. Saleable publications lying unsold at the Booking office is

a) Is watched by the Commercial department
b) Is watched by the Accounts department
c) Is reflected as station Outstanding in the Station Balance sheet
d) NOTA Correct Answer c)
105.Error sheets are raised by Accounts office on detection of

a) Overcharges
b) Undercharges
c) Overcharges/Undercharges
106. Station Outstanding is an item of

a) Unrealised earnings
b) Traffic Suspense
c) Neither a) nor b)
d) Both a) and b) Correct Answer d)
107.Parcel earnings is classified in Abstract X under minor head

a) 100
b) 200
c) 300
d) 400 Correct answer d)
108. Luggage earnings is classified in Abstract X under minor head

a) 100
b) 200
c) 300
d) 400 Correct answer c)
109. Earnings on transport of Post Office Mails is classified in Abstract X under minor head
a) 400
b) 500
c) 600
d) 700 Correct answer c)
110. Under normal circumstances Wagon Registration fee is a

a) Non Refundable fee
b) Refundable deposit
c) Partially refundable deposit
d) NOTA Correct answer b)
111.Demurrage charges are levied by the Goods Supervisor

a) When Railway wagons are detained beyond free time
b) When the customer retains the goods on the Railway premises beyond the free time
c) When the passenger travels beyond the booked destination as per ticket
d) NOTA Correct answer a)
112. Supersessional RRs are issued when there is a change in

a) When there is a change in loading location
b) When there is a change in the destination location
c) When there is a change in the commodity loaded
113.Wharfage charges are levied by the Goods Supervisor

a) When Railway wagons are detained beyond free time
b) When the customer retains the goods on the Railway premises beyond the free time
c) When the passenger travels beyond the booked destination as per ticket
114. Siding charges in Goods Balance sheet is a charge levied for

a) Detention of goods at the siding
b) Haulage of wagons between the serving station and the siding
c) Licence fee charged for the license
d) NOTA
115. Accountal of Error sheets and advices of debits should be _________

a. In the first Balance sheet on hand
b. In 3 months
c. In 1 month
d. Maximum a year Correct answer a)
116. Admitted Debits are cleared by ______

a. Cash & write off by the competent authority
b. Salary recovery
c. Transfer to other stations
d. All the above Correct answerd)
117. Disputed debits are cleared either by _______

a. Conversion to Admitted and cleared
b. Special credit
c. Both A & B
d. None of the above Correct answerc)
118.Clearance of station outstanding is the responsibility of _______

a. Accounts office
b. Station master/Commercial Staff
c. Audit department
d. None of the above Correct answer b)
119.Test Balance sheet is prepared for _________

a. The month when balance sheet is not available
b. To test the accuracy of balance sheet
c. For a broken period of a month
d. None of the above Correct answerc)
120.Full form of DTC__________

a. Duty Train Clerk
b. Daily Train Cash
c. Dept. Train Clerk
d. None Correct answer b)
121.Station Balance sheet prepared by each station, which is known as_______

a. Commercial balance sheet
b. Profit & loss account of station
c. Cash book of station
d. Personal account of station master Correct answer d)
122. Debit side of balance sheet of a station represents__________

a. Earnings of a month
b. Opening balance + Earnings of a month
c. Opening balance + Cash & voucher remitted
d. All of the above Correct answerb)
123.Closing balance of station balance sheet represents_____________

a. Cash in hand only
b. Station outstanding
c. None of the above
d. Just a balancing item without any purpose Correct answer b)
124. Periodicity of preparation of station balance sheet is __________

a. Once in a Year
b. Once in a month compulsorily
c. No such time limit
d. As and when required Correct answer b)
125. Advice of internal check contains the following__________

a. Closing balance as arrived by the station in balance sheet
b. Closing balance as arrived at by traffic accounts after internal check
c. Difference explained due to error sheet and disallowance etc
d. All the above Correct answer d)
126. Advice of internal check reflects and communicates to station about___________

a. The results of internal check
b. Position of accountal of error sheets by the station
c. Issued every month by traffic accounts
127. Special Credits in balance sheet comprise of _______

a. Those allowed by the traffic accounts
b. Those taken independently by the stations
c. Both A & B
d. None of the above Correct answer c)
128. In the absence of receipt of balance sheet from a station _________

a. Approximate balance sheet is prepared by the station
b. Ignore and wait for the balance sheet
c. Adjustment balance sheet is awaited
d. None of the above Correct answer a)
129. Which one of the following is a special Debit in the balance sheet__________
a. Error sheet
b. Disallowances by the cashier
c. Revenue collected on behalf of other station
130. FOIS in Goods represents___________

a. Freight on Information System
b. Freight Operation invoice system
c. Freight Operation information system
d. Freight Operations indent system Correct answerc)
131. E-RR is issued for _________

a. Goods traffic
b. Parcel traffic
c. Passenger traffic
d. None of these Correct answera)
132. Traffic book Part-A deals with ________

a. Station Accounts
b. Apportionment of Traffic
c. Ledger account of Home line
d. Abstract earnings & statement of balance Correct answer a)
133. TAMS module is related to

a) Expenditure
b) Earnings
c) Both of the above
d) None of the above Correct answer b)
134. PTO
a) Passenger ticket order
b) Personnel ticket Order
c) Privilege ticket order
d) NOTA Correct answer c)
135. Percentage of concession afforded to Railway personnel through PTO is

a) 50%
b) 75%
c) 33 & 1/3%
d) 100% Correct answer c)
136. The UTS (Un Reserved Ticketing system ) involve sale through system and maintaining of its accounts of
sales, refunds, etc., progressively at a central server. Hence it is the responsibility of TIA to check the transactions in
the system with
A) Daily Statement of Cancelled /Spl .Cancelled Tickets

B) Daily Statement of Non Issued Tickets
C) Daily Statement of Cash & Vouchers
D) All of the above Answer : D
137. The TIA is responsible to check ---- with CBS at the time of opening of inspections of UTS location and same
should be certified in the ---- after reconciliation with cash information statement generated from the system,
A) Cash on Hand ; Cash Book

B) Cash on Hand ; Ledger
C) Cash on Hand ; Remittance Note
D) Cash on Hand ; Intermediate Terminal Cash Answer :A
138. While checking at the UTS counter, the TIA should ask the operator to generate an intermediate Terminal Cash
ticket through ‘ Menu’ for verification of __________
A) Cash at the CBS

B) Cash on Hand
C) Cash at the counter
D) Personal Cash of Operator Answer: C
139. While checking at the UTS counter, the TIA should ensure that the ____ of UTS printed ticket as shown in
the _____ must tally with next ticket on hand in the printer and there is no mismatch.
A) Opening Number : ITC Ticket

B) Closing Number : ITC Ticket
C) Issued Ticket: ITC Ticket
D) Cancelled Ticket : ITC Ticket Answer: B
140.Error advice debits should be verified from the ____ and special debits from the ____
A) Error Sheet File/ Balance Sheet Advice …. Money Receipt classification

B) Coaching Summary Book …. Error Sheets
C) Error Sheet File /Balance Sheet Advice ….. Relevant Records /Statements
D) Money Receipt classification…… Error Sheets
Answer :C
141. All Tickets issued by UTS can be issued by JTBS except ______
A) Concessional Tickets
B) BPTs
C) Platform Tickets
D) Season Tickets Answer: A
142. In case of frequent issue of system based BPTs for a particular pair of points which are continuous shall be
_________
A) Reported in his monthly report

B) Reported in his quarterly report
C) A special report to Dy.CAO/T
D) None of the above Answer : C
143. The items shown under ____ such as (Manual Cash, Parcels, Luggage etc.,) should be reconciled by TIA, to
see that they are posted ______ side of the Balance Sheet.
A) Money Receipt classification : Debit

B) Money Receipt classification : Credit
C) M -9 Passenger Classification summary ( Daily/Monthly) : Debit
D) M -9 Passenger Classification summary ( Daily/Monthly);: Credit
Answer: A
144. Check of Special cancellations for the selected period and broken period ,with the Special cancellation
statements should be done _____
A) For All entries

B) Test check by 10 entries
C) Test check by 50% of entries
D) 100% broken period only
145. TIA is responsible to check the ‘name change register ‘ with the relevant papers and application to the extent to
_______
A) 100% check from the last inspection

B) 10% check from the last inspection
C) 100% from the last two months
D) 100% from the last year Answer: A
146. If a confirmed reservation ticket is presented fr cancellation within 12 hurs before yhr scheduled departure of
the train and upto 4 hours before the scheduled departure of the train , what is the cancellation charge?
A) 50% of the fare paid will be deducted (Subject to minimum cancellation charge)
B) 25% of the fare paid will be deducted (Subject to minimum cancellation charge)
C) 30% of the fare paid will be deducted (Subject to minimum cancellation charge)
D) 40% of the fare paid will be deducted (Subject to minimum cancellation charge)
Answer: A
147. No refund shall be granted on the confirmed reserved ticket, if it is surrender for cancellation less then _____
hours of the scheduled departure of the train
A) 6
B) 4
C) 3
D) 2 Answer :B
148. No refund of fare shall be granted on RAC Ticket or waitlisted ticket less than -----
of the scheduled departure of the train
A) 1 Hour
B) 45 Minutes
C) 30 Minutes
D) 15 Minutes Answer : C
149. What is the amount to be deducted from the fare paid towards cancellation changes, in case of confirmed AC I
class ticket?
A) Rs. 255
B) Rs.240
C) Rs .300
D) Rs. 315 Answer : B
150. Cancellation of non advanced, UTS ticket is permitted Upto _____
A) 4 hours from the time of issue

B) 3 hours from the time of issue
C) 2 hours from the time of issue
D) 1 hours from the time of issue Answer :B
151. The amount of Tatkal charges for 2 AC class _______ as on 1-1-2020
A) 30% of fare subject to minimum of Rs 375/- and maximum of Rs 450/-

B) 30% of fare subject to minimum of Rs 300/- and maximum of Rs 500/-
C) 30% of fare subject to minimum of Rs 400/- and maximum of Rs 500/-
D) 30% of fare subject to minimum of Rs 300/- and maximum of Rs 400/-
Answer : C
152. The amount of Tatkal charges for 3 AC class _______ as on 1-1-2020

B) 30% of fare subject to minimum of Rs 300/- and maximum of RSs400/-
Answer : B
153. The amount of Tatkal charges for AC Chair car class _______ as on 1-1-202
A)30% of fare subject to minimum of Rs 125/- and maximum of Rs 225/-

B) 30% of fare subject to minimum of Rs 100/- and maximum of RSs200/-
C) 30% of fare subject to minimum of Rs 150- and maximum of Rs 250/-
Answer : A
154. In case of special fare special trains the amount of special charges in excess of mail express fares should be
charged at which one of the following rates for __________
A) 30% of fare subject to minimum of Rs 75/- and maximum of Rs .150/-

B) 30% of fare subject to minimum of Rs 100/-- and maximum of Rs 200/-
D) 30% of fare subject to minimum of Rs 90/-/- and maximum of Rs 175/-
Answer : B
155. One of the following earnings is to be apportioned . Identify it ________
A) EFT
B) BPT
C) Luggage Ticket
D) HCD Answer :B
156. Among the following who is authorized to issue a reservation ticket ?
A) JTBS
B) YTSK
C) STBS
D) GTBS Answer :B
157. ROPD stands for
A) Refunds of previous day

B) Returns of previous day
C) Rates of previous day
D) Routines of previous day Answer :A
158. YTSK’S are authorized to collect service charges from customers while booking reservation tickets. What is
the amount of Railways share out of it ?
A) 20% of service charges collected

B) 25% of service charges collected
C) 15% of service charges collected
D) 18% of service charges collected Answer :B
159. For booking on line coaching traffic an organization by Name __________ exists.
A) Indian Railway Commercial and Traffic Corporation

B) Indian Railway Catering and Tourism Corporation
C) Indian Railway Catering and Tourism Corporation
D) Indian Railway Controlled Tourism Corporation
Answer : B
160. ________ Commission payable to STBS if the sales turn over is Rs 1 to 15000/-
A) 15% (subject to minimum of Rs 500/-)

B) 20% (subject to minimum of Rs 500/-)
C) 12% ( minimum of Rs 500/-)
D) 18% ( minimum of Rs 500/-) Answer :A
161. Tickets are issued through the system UTS. What is meant by UTS?
A) Unified ticketing system

B) Universal ticketing system
C) Urban ticketing system
D) Unreserved ticketing system Answer : D
162. Clerkage charge for Passengers in of unreserved ticket is _________
A) Rs.10
B) Rs.30
C) Rs.60
D) Rs.20 Answer :B
163. Clerkage charge for passenger in case of a passenger holding a 2AC with RAC status and cancelled as on 01-
01-2020 ________
A) Rs. 60
B) Rs. 65
C) Rs. 120
D) Nil Refund Answer : B
164. PNR in PRS system represents __________
A) Primary number record

B) Passenger name record
C) Passenger Numerical Roll
D) Passenger Number Record Answer : B
165. STBS represents ___________________
A) Station Ticket Booking Supervisor

B) Station Ticket Booking Service
C) Station Booking Sewak
D) Station Ticket Booking Sewak Answer: B
166. While doing transactions through Point Of Sale machines RRN is printed on the slip
generated from the machine. RNN means __________
A) Railway receipt note

B) Receives Receipt Note
C) Retrieval reference Number
D) Related Reference Number Answer : B
167. Reservation charges for tickets are reflected under __________
A) Coaching
B) Other coaching
C) Sundry
D) None of the above Answer : B
168.Exceptional Data Reports (EDR Reports) should be checked by TIA to ensure that all
entries are correctly fed into the system, especially ____________
A) If less Number of passenger travelled

B) If more Number of passenger travelled
C) Both (A) & (B) are correct
D) Both (A) & (B) are not correct Answer: A
169. Refunds made on the basis of EDR (Exceptional Data Report) feeding should be checked by TIA __________
A) 100 items for the broken period and 10 items for the selected period
B) 100% for the broken period and 10% for the selected period
C) 50% for the broken period and 10% for the selected period
D) 100% for the broken period and 50% for the selected period
Answer : B
170. Check od Special cancellations for the selected period and broken period, with the Special cancellation
statement should be done ___________________
A) For All entries

B) Test check by 10 entries
C) Test check by 50% of entries
D) 100% broken period only Answer :A
171. It is checked to see that the cases of special cancellation of tickets should be recorded in ____________ with
the details and maintained at the counter
A) Special Cancellation Register

B) Miscellaneous Cash Register
C) Cash Book
D) Passenger Classification Summary Answer :B
172. It is checked to see by TIA that the License Fees payable by license at (YTSK) Yatri
Ticket Suvidha Kendra is Rs.__________ (as per rates notified from time to time )
A) Rs. 5000/- per counter per annum

B) Rs. 10000/- per counter per annum
C) Rs. 1000/- per counter per annum
D) Rs. 2% commission on Sales Answer :A
173. All the accounting reports and other documents are subject to TIAs check in India
Post PRS Location at least on a ________________
A) Bi-Annual basis
B) Quarterly Basis
C) Bi-monthly basis
D) Monthly basis Answer: C
174. The ‘Non rail head PRS centers should be checked by TIAs which include remittance check at least on a
___________________
A) Bi-Annual basis
B) Quarterly Basis
C) Bi-monthly basis
D) Every alternate month basis Answer : D
175. Time limit for raising objection on Error sheets by the Station ________
A) 60 days
B) 30 days
C) 15 days
D) No Limit Answer :B
176. Accountal of Error Sheets and advices of debits should be __________
A) In the first Balance sheet on hand

B) In 3 months
C) In one month
D) Maximum a year Answer : A
177. Error Sheet is prepared in ____________
A) 3 copies
B) 4 copies
C) 2 copies
D) 5 copies Answer : B
178. Apportionment of traffic earnings done by __________________
A) RITES
B) CRIS
C) Northern Railway
D) Railway Board Answer : B
179.No of Passenger accounted for a Half Yearly season ticket __________
A) 250 Passengers
B) 200 Passengers
C) 150 Passengers
D) 300 Passengers Answer : D
180. No of passengers accounted for a Yearly season ticket _______________
A) 300 Passengers
B) 400 Passengers
C) 500 Passengers
D) 600 Passengers Answer :D
181. No of Passengers accounted for a return journey ticket are ________
A) Same as Single Journey ticket Passengers

B) Twice the number of Single Journey Passengers
C) Treble the number of Single Journey Passengers
D) None Answer : B
182. Full form of ATVM:
A) Automated Ticket Vending Machine

B) Auxiliary Travelling Vouchers Machine
C) Automatic Travelers Mart
D) None Answer : A
183. Expand CRIS :
A) Centre for Railway Information System

B) Central Railway Institute for safety
C) Central research Institute for Systems
D) None Answer :A
184. Expand CONCERT :
A) Central Online Network Centre for Entire Reservation Tickets

B) Country Network of Computerized Enhanced Reservation and Ticketing
C) Common Network Centre for Reservation Tickets
D) Country On National Centre for Enroute Rail Tickets
Answer :B
185. The Cash and Pay Department on a Zonal Railways is headed by whom?
A) Dy.CAO
B) SR.AFA
C) A.O.
D) Chief Cashier Answer : D
186. The item of CASH in the Balance sheet is checked to see by TIA, which consist of Bank Challan, E- Payment
advice, Hard Cash etc., with ______________
A) C. R. Notes
B) Foreign paid statement of current month
C) Cash Book Summary of current month and EB monthly returns
D) Items of Cash Book Summary
Answer : A
187. All Cancelled, Special cancellation & Non issued Tickets pertaining to broken and selected dates of check
should be checked with relevant statement viz.,__________
A) Daily Statement of Cancelled Tickets – D8A

B) Daily Statement of Modified, Spl. Cancellation & Student Tickets – D8B
C) Daily Statement of Non Issued Tickets - D8D
D) All of the above
Answer : D
188. In case of booking of PTO Ticket __________is charged.
A) 1/3rd of the Base Fare + reservation Fees + Superfast Charge Rounded off to next higher multiple of Rupee
B) 1/3rd of the Base Fare + superfast Charge Rounded off to next higher multiple of Rupee
C) 1/3rd of the Base Fare Rounded off to next higher Rupee
D) 1/3rd of the Base Fare rounded off to next higher 5 Rupee
Answer :D
189. In case of a FEMALE Senior Citizen who opted for 100% Concession, what is the element of concession in her
ticket fare?
A) 40% of the Base Fare of the Class

B) 40% of the total ticket fare before rounding off
C) 50% of Base fare of the class
D) 50% of the total ticket fare before rounding off Answer : C
190. In case of a Male Senior Citizen who opted for 100% Concession, what is the element of concession in her
ticket fare?
E) 40% of the Base Fare of the Class

F) 40% of the total ticket fare before rounding off
G) 35% of Base fare of the class
A) 35% of the total ticket fare before rounding off Answer :A
CHAPTER 4
COACHING
1. Estimate for annual a. TIA a.
requirement for PRS ticket b. ISA
1roll and continuity should
be checked by c. Traffic Accounts office
d. TIA and ISA
2. How should the passenger a. They should be reduced to a
tickets received in Traffic a pulp or cut into pieces in
Accounts office be a machine
destroyed after checking. b. They should be sold as
scrap
c. They should be allowed to
pile up
3. Percentage check of non a. 30%
issued tickets in traffic b. 50%
accounts office is
c. 75%
d. 100% d
4. Check of concession orders a. Checking the genuineness
received in payment of of the authority who
passenger fares include issued it
b. Checking that it has been
duly stamped.
c. Checking that the
concession is valid.
d. All the above d
5. Choose the correct a. Only the basic fare should a.
alternative: be considered
For apportionment of b. Ticket fare including
passenger earnings, reservation charges,
superfast charges should
be considered.
c. Pilgrim taxes must also be
apportioned
d. PRS, UTS and Printed
Card tickets should be
apportioned
6. Choose the correct a. Is to be collected by
alternative: Railways and apportioned
Pilgrim tax to the railway where the
pilgrimage falls
b. Is payable to state govt. or b.
local govt.
c. Is to be retained by home
railway
7. Choose the incorrect a. To the farthest station of if
alternative: it is a local EFT
During the check on b. Where the class cannot be
Excess Fare Ticket returns ascertained, the second
in Traffic accounts office, class fare should be
if a Excess Fare Ticket has considered
not been accounted for c. To the stations and class c.
then the Traffic Acccounts as predetermined by the
will raise debit Accounts officer
d. To the farthest station of
foreign railway if it is a
case of through traffic.
8. ____ % of apportionment a.100
is done for luggage b. 0 b
c. 25
d. 50
9. _____% age of local a. 100
luggage tickets should be b. 50
checked by the traffic
c. 20
accounts office
d. 10 d.
10. Scale of check for Paid a. One randomly selected
parcel way bills above Rs date each month
1000 is: b. Two randomly selected
date each month
c. Five randomly selected
date each month
d. Fifteen randomly selected d.
date each month
11. Which form is used to a. TA.2F a.
record the debits and b. TA.3F
credits on account of
c. TA.4F
Inward Parcel?
d. TA.5F
12. Which Form is used to a. TA.2F
report the re-weighment of b. TA.3F b.
parcels?
c. TA.4F
d. TA.5F
13. Out of these, which earning a. Goods
is not apportioned in b. Passenger
Zones?
c. Luggage c
d. Parcel
14. Which Accounts staff is a. SO
required to attend the sale b. SV
of consignment/ lost
c. ISA
property at stations?
d. TIA d
15. Which Form is used to a. TS 4F
report the excess goods b. TA 5F
which are not reported in
c. TA 6 F c
excess and unclaimed
d. TA 7F
register?
16. Station balance sheet are to
a. True .a
be prepared separately for b. False
goods and coaching. Is the
c. Partly true as the parcel
statement true or false
luggage is to be accounted
in a separate balance sheet
d. Partly false
17. Which of the following is a. Monthly details of UTS
not a debit entry in the b. Monthly details of Parcel
Station Balance sheet
c. Monthly details of Cash c.
d. Monthly details of PRS
18. Error sheet and a. Error Sheets issued by the a
disallowances appearing in traffic accounts
the balance sheet must be b. Difference between the
checked with opening and Closing
balance of the current
month and the previous
month respectively.
c. Both the above
19. Sundry earnings in the a. Debit entry a
station balance sheet b. Credit entry
c. Neither as it comes from
the divisions
20. Special credits can be a. TIA and Traffic
given by Accounts office
b. Independently by stations
c. Both a and b c
d. Only a
21. Demurrage and wharfage is a. Debit entry a
b. Credit entry
c. Neither as it comes
from the divisions
22. Cash Remittance notes sent a. True
by the stations reflect only b.False b.
the earnings pertaining to
the stations
23. Traffic Check Sheet is Station
prepared by Cash Office
Traffic Accounts office c.
HQ books office
24. Cash in transit refers to Cash received in cash office a
after 3rd of every month
Cash received in cash office
after 10th of the every month
i.e after the online balance
sheets are received
Cash received after 3rd of
every following month
None of the above
25. Station Pay order refer to An instrument which allows a.
appropriation of traffic
receipts for departmental
expenditure
An instrument which incur
expenditure when stations
are short of cash.
An instrument to settle
undercharges
An instrument to settle
overcharges
26. Sundry earnings in the a. Debit entry a
station balance sheet b. Credit entry
c. Neither as it comes from
the divisions
27. If a consignment is a. Special Debit
delivered short of the b. Special Credit b
destination, then the same
c. Raising a querry to
can be cleared by _______
Traffic Accounts office
if the originating station
d. Cannot be done
provides proof of a fresh
invoice giving particulars
of the revised destination.
28. In case of a parcel being a. Issuing a fresh invoice by
delivered short of the originating station
destination, the delivery b. By production of Guards b
will be taken by Way bill
c. In consultation with
traffic accounts office
d. Production of an
indemnity bond
29. Approximate Balance a. Station Master
Sheet is prepared by the b. Commercial Office
c. TIA
d. Traffic Accounts office d
30. Form A 2751 deals with a. List of outstandings
prepared by TIA
b. List of admitted debits
prepared by the Station
c. Advice of Internal Check c
of balance sheets
prepared by Traffic
Accounts office
31. The Ledger form of traffic a. Part A
Account is prepared in b. Part B
which part?
c. Part C c
32. Which Authority is a. RITES
mandated to do the b. CRIS
apportionment of earnings?
c. RDSO
d. Railway Board d
33. The difference between a. Traffic Suspense
earnings in General Book b. Traffic outstanding
and Traffic Book is called?
c. Cash in transit c
34. Which Traffic Book a. Part A
accounts for b. Part B b
Apportionment of Traffic
c. Part C
Earnings?
35. What is dealt majorly by a. JV movement
Traffic Book Part A? b. Apportionment
c. Carriage bills
d. Station earnings d
36. What is the source a. Station Balance Sheets a
document for posting in b. Error sheets
Part A , Traffic Book?
c. Debits received from
foreign railways
37. Goods earnings in the a. Debit
Traffic book is what kind b. Credit b
of an entry?
c. Journal
38. Debit to the head “Book a. Amounts pertaining to
transfers” in Part A Traffic credit notes
Book comprises b. Amount received with
station earnings but
pertaining to expenditure
heads
c. Amounts paid out of c
station earnings for
departmental expenditure
d. Amounts pertaining to
military warrants
39. Adjustment Balance sheet a. Station
is prepared by the b. TIA
c. Traffic Accounts office c.
d. Commercial office
40 Part B, Traffic Book a. Station originating
consists of earnings
b. Apportionment of
through traffic
c. Both a and b
d. Only b d
41. Traffic Account Suspense a. Part A
is operated in which part of b. Part B
Traffic Book ?
c. Part C c
d. Part D d
42. An example of Worked a. Line constructed at the
lines is: cost of JV companies
b. Line constructed at the
cost of State government
c. Only a
d. Both a and b d
43. Terms of working of a. Railway Board circulars
apportionment of earnings from time to time
and expenditure on the b. Mentioned in the
Operation and agreement
Maintenance of Worked c. Determined by the zonal
Lines are given by railway (s) under which
they operate
44. The time limit by which a. 3 months
debits may be raised from b. 6 months b
transaction date is
c. 9 months
d. 12 months
45 The time limit for raising a. 15 days
Error Sheet for a station is b. 30 days b
c. 45 days
d. 60 days
46 The No. of copies of Error a. 1
Sheet which must be made b. 2
by issuing section are:
c. 3
d. 4 d
47 The responsibility to clear a. TIA a
Station Outstanding lies b. Audit
with
c. Commercial office
d. Station Master
48 The program FOIS is a. RITES
monitored by? b. IRCON
c. RDSO
d. CRIS d
49. This is carried by TIA s to a. Advice of movement
show the movements and b. Journal of movement b
forecast of movements.
c. Field Book
d. Movement Register
50. In a Financial Year, How a. One
many inspections are b. Two
required to be done by TIA
c. Three c
for a Class A Station
d. Four
51. RR stands for a. Railway Revenues
b. Railway Receipts b.
c. Railway Roads
d. All of the above
52 Percentage checks to be a. 50
carried out in RR b. 33
c. 75
d. 100 d
53. The symbol "L" written in a. Loading and unloading a.
the column "Handled By" will be done by the party
in the RR invoice signifies b. Consignment will be
unloaded on a later date.
c. Both a and b
54. Choose the correct a. Paid statement is prepared a.
alternative at Originating station and
the MPA is received from
the destination station.
b. Paid statement is prepared
at destination station and
the MPA is received from
the Originating station.
c. Both are prepared by the
originating station.
d. Both are prepared by the
destination station.
55. For the purpose of a. Actual carried route a
apportionment, if actual should be considered.
carried route is different b. Booked route should be
from booked route, then, considered.
c. Average of actual and
booked rate should be
calculated and considered
d. Actual should be
considered provided it is
20% more than the
booked rate.
56. Wharfage and Demurrage a. 5% a
returns should be checked b. 10%
at least ...... in the Traffic
c. 50%
Accounts office
d. 100%
57. ________ charge is levied a. Wharfage
for detention to wagons b. Demurrage b.
beyond the free time
c. Siding
allowed for loading and
d. Shunting
unloading
58. RRs should be checked at e. 5%
least ...... in the Traffic a. 10%
Accounts office.
b. 50%
c. 100% d.
59. Check of RRs includes: a. Classification of the
commodity is correct.
b. Actual and chargeable
weights are correct.
c. Tax component (like GST
etc) have been correctly
levied.
d. All of the above. d.
60. For Apportionment of a. The Zonal Railways
through goods traffic performing terminal and
earnings - which of the transhipment operations
following is correct ? should, be credited with
the amount at the rates
prescribed by Railway
Board from time to time.
b. Residual freight earnings
should be apportioned
amongst the individual
Zonal Railways on the
basis of distance involved
on the respective system
c. In cases where traffic
originates or terminates at
a joint station or junction
or traffic is transhiped at
the break of gauge
transhipment point
situated at a junction
station, financial
adjustment in earnings
should be made
separately, taking into
account the total traffic
dealt with at the joint
stations (terminal or
transhipment point) by
calculating the credit/debit
at the rate of
terminal/transhipment
charges levied on public
traffic.
d. All the above d.
61. Wharfage and Demmurage a. IRCA Coaching Traffic a
Charges on Coaching Part 1
Traffic are dealt by which b. IRCA Coaching Traffic
Code? Part 2
c. IRCA Coaching Traffic
Part 3
d. IRCA Coaching Traffic
Part 4
62. Conveyance of Dangerous a. IRCA Military Tariff Vol
Goods from Military 1
Department is dealt by b. IRCA Military Tariff Vol b.
which Code 2
c. IRCA Military Tariff Vol
3
d. IRCA Military Tariff Vol
4
report the excess goods b. TA. 5F
which are not reported in
c. TA. 6F c
excess and unclaimed
d. TA. 7F
register?
report the irregularities on b. TA. 5F
not admitted debits for
c. TA. 6F
both Local and Foreign
d. TA. 7F d
traffic?
report the consignment b. TA.3F
examined for
c. TA.4F
misdeclaration?
d. TA.5F d
report the statement of b. TA.6F b
missing invoices ?
c. TA.7F
d. TA.8F
67. Which Form is used to a. TA.1F a
report the station b. TA.2F
performance?
c. TA.3F
d. TA. 4F
68. The Station Balance Sheet a. Cash Book
prepared at each station is b. P &L Account
known as?
c. Personal Account of C
Station Master
d. Commercial Balance
Sheet
69. What is the periodicity of a. Monthly A
preparation of online b. Fortnightly
Goods Station Balance
c. Weekly
Sheet
d. Bi monthly
70. What is the periodicity of a. Monthly A
apportionment of earnings b. Fortnightly
among railways?
c. Weekly
d. Bi monthly
71. Bharat Gaurav Trains are: a. Trains having a display of
photographs showcasing
Indian heritage
b. Theme based tourist B
circuit trains
c. Trains displaying the
achievements of Railways
d. Trains displaying the
sports achievements of
railway personnel in
international events.
72. Which of the following a. ICF coaches a.
coaches are to be used to b. RCF coaches
run the Bharat Gaurav
c. Mix of both
trains
73. “Right to use” in the a. Trains been used by the
context of Bharat Gaurav passenger
trains means b. Trains been taken up for
refurbishment by a
contractor
c. Trains been run by a c
Service Provider
74. Select the closest incorrect a. Service provider can buy
alternative from the coaches
statements in the context of b. ICF coaches will be
Right to Use of Bharat allotted to the Service
Gaurav trains. Provider
c. Coach ownership will rest c
with the Railways
d. All of the above
75. As per ACS no 153, sub a. Bharat Gaurav trains
head X 230 pertains to b. Tourist Circuit trains
c. Either a or b c
d. Neither a nor b
76 General conditions for a. True a
Contract for Services is b. False
applicable for a parking
c. Can be either
contract. Is the statement
d. Can be neither
true or false?
77 A parking contract was a. Yes
awarded by a division for b. No a.
all stations under its
c. Information is insufficient
jurisdiction valuing Rs
to come to a clear
52.5 lakhs through a single
conclusion
packet system. Was the
d. Partly yes
action correct?
78. Which of the following can a. Cash Deposit
be provided for a b. Bank Guarantee
Performance Guarantee in
c. Only b
the case of a Parking
d. Both a and b d
Contract
79. Choose the correct a. More than 500 Crore
alternative. b. More than 100 crore, less
than or equal to 500 Crore
NSG 3 station is a station c. More than 20 Crore, less C
having an annual earnings than or equal to 100 Crore
of d. More than 10 Crore, less
80 Choose the correct a. More than 500 Crore
alternative. b. More than 100 crore, less B
NSG 2 station is a station c. More than 20 Crore, less
(in Rs.) of d. More than 10 Crore, less
81 Choose the correct a. More than 500 Crore A
NSG1 station is a station c. More than 20 Crore, less
(in Rs.) of d. More than 10 Crore, less
82. Choose the correct a. More than 500 Crore
NSG 4 station is a station c. More than 20 Crore, less
(in Rs.) of d. More than 10 Crore, less D
84. Choose the correct a. Suburban station having A
alternative. more than 25 Crore
b. More than 100 crore, less
SG 1 station is a station than or equal to 500 Crore
having an annual earnings c. More than 20 Crore, less
(in Rs.) of than or equal to 100 Crore
d. More than 10 Crore, less
85. In the context of GST, a. True
Reverse Charge b. False b.
Mechanism is applicable c. Partly True
for freight traffic as d. Partly False
transportation of goods is
a service. Choose the
correct alternative.
86. Rate of GST in Goods a. 5% for some
Traffic is commodities
b. EXEMPTED for some c
commodities
c. BOTH a & b
d. 5% for all
87. CRIS is a a. Statutory body under

Min of Railways
b. Autonomous Body b.
under Min. Of
Railways
c. Subordinate
organisation under
Northern Railway
88 Report of Rationalisation a. Sanyal Committee a.
of Bodies under MOR is report
commonly called b. Debroy Committee
Report
c. Rakesh Mohan
Committee Report
d. Nadkarni Committee
report
a. Accrual
b. Both
c. None
89. Wharfage and Demmurage a. IRCA Coaching A
Charges on Coaching Traffic Part 1
Traffic are dealt by which b. IRCA Coaching
Code? Traffic Part 2
c. IRCA Coaching
Traffic Part 3
d. IRCA Coaching
Traffic Part 4
90 Hungry for cargo is a a. Freight
scheme to increase what b. Coaching
traffic c. Parcel
91. Kisan rails are categorized a. Goods
in b. Other Coaching
c. Coaching
d. Both a and b d
92 Which of the following can a. Cash Deposit
be provided for a b. Bank Guarantee
Performance Guarantee in
c. Only b
the case of a Parking
d. Both a and b d
Contract
STATISTICS
S No Question Options Correct
Answer
1. In Railway Statistics while a. No of tonnes
dealing with earnings, the
Primary Factor Quantity is b. No. of passengers
Expressed in transported
c. No. of tonnes and No. of c.
passengers transported
and in earnings derived
d. No. of tonnes and No. of
passengers transported
2. The primary factor of a. Vehicle and Wagons
statistics i.e. Service b. In train and Engines
performed is expressed in c. Vehicles, wagons and
Engines
d. None of the above d.
3. Which of the following is a. Passenger carried a.
Primary Unit? b. Passenger Kilometres
c. Wagon Kilometres
d Goods Train
Kilometres
4. Which of the following is a. No of passengers
a Derivative Unit b. Passenger Earnings
c. Earnings Per passenger c.
5. How many principal a. 2
Heads are grouped b. 4
together under the Railway c. 3
statistics? d. 5 d.
6. On 1st April 2021, a. 562 a.
Northern Railway has 550 b. 561
units in the form of c. 561.86
Engines and 12 units are d. 570
added to its authorized
stock on 10th April and 8
units on the 18th April of
the same year. The
authorized stock for the
month will be
7. Which of the following is a. WCAM 6 a.
Electric locomotive? b. WDM3
c. ZDM 3
d. WDS 5
8. Integrated coaching a. Double Window
management system b. Single Window b.
provides __________for c. Triple Window
all coaching operations. d. No window
9 Number and percentage of a. No. of trains
trains not losing time is arrivingright time /Total
defined as No. Of trains run X 100
b. No. of trains run/ No. of
trains not losing time X
100
c. No. of trains not c.
losing time/Total No. of
trains run X 100
d. No. of trains not losing
time/ No. of trains
arriving right time X100
10 Average No. of passengers a. Passenger carried
per vehicle is worked out /Vehicle Kilometers
as b. Passenger
originating/Vehicle
Kilometers
c. Passenger c
Kilometers/Vehicle
Kilometers
d. Passenger
Kilometers/Vehicle
Kilometers X100
11. Average wagon load a. NTKM of goods traffic
during the run is worked (Originating
out as basis)/Loaded wagon
Kilometers
b. NTKM of goods traffic b.
(Carried basis)/Loaded
wagon Kilometers
c. Net tonnes of goods
traffic(Carried basis)
/Loaded wagon
kilometres
d. Loaded wagon
Kilometers /Net tonnes
of goods traffic
12. Net tonne Kilometers per a. Net tonne Kilometers /
wagon day is worked out wagon days in use
as b. Net tonne Kilometers/ b.
wagon days on line
c. Net tonne
Kilometers/No. Of
wagons
Wagon turn round in days a. Effective wagon a

13. is worked out as holding/Wagon
loading+Loaded
Receipts
b. Effective
loading/Effective
holding+Loading
Receipts
c. Wagon online/wagon
loaded+Monthly loading
Receipts
Actual No. of hot boxes on a. No. of hot boxes a
14. goods stock and number /Million Wagon
per million wagon Kms=No. of hot boxes X
kilometers is worked out 1000000/Wagon Kms
as b. No. of hot boxes /Million
Wagon Kms=Wagon
Kms X 1000000/No of
hot boxes
c. No. of hot boxes
/Million Wagon Kms=
No. of hot boxes X
10000/Wagon Kms
Engine Kms per day per a. Ekm/day/engine in
15. engine in use will be use=Total Ekm/Engine
worked out as days online
b. Ekm/day/engine in
use=Engine days
online/Total Ekm
c. Ekm/day/engine in c.
use=Total Ekm/Engine
days in use
d. Ekm/day/engine in
use=Ekm in use/Total
Engine days in Month
Engine Kms per day per a. Ekm/day/engine online
16. Engine on line will be =Engine Km/Engine
worked out as days in use
b. Ekm/day/engine online b.
=Total Ekm/Engine days
online
c. Ekm/day/engine online
=Total Engine days
online/Total Ekm
d. None of above
17. Engine Kms. per Engine a. Engine Kms. per
failure is worked out as Engine failure= Engine
failure/EngineKms
b. Engine Kms. per Engine b.
failure= Engine
Kms/Engine failure
c. Engine Kms. per Engine
failure= Ekm/Engine
failure X 100
d. Engine Kms. per Engine
failure= Total Ekm X
Engine failure/100
18. Average no. of wagon per a. Average no. of wagon
train is worked out as per train= Total vehicle
Kms/Goods train Kms
b. Average no. of wagon
per train= Total Goods
train Kms/Total wagon
Kms
c. Average no. of wagon c.
per train= Total wagon
Kms/Goods train Kms
d. None of above
19. The unit of Net tonnes a. Net tonnes Load per a.
Load per train is worked train=NTKM/Goods
out as train Kms
b. Net tonnes Load per
train= GTKM/Goods
train Kms
c. Net tonnes Load per
train= Net tonnes/Goods
train Kms
d. Net tonnes Load per
train= GTKM/NTKM X
100
20. Average Gross load per a. Average gross load per
train is worked out as train= NTKM/Goods
train Kms
b. Average gross load per b.
train = GTKM/Goods
train Kms
c. Average gross load per
train = Gross
tonnes/Goods train Kms
d. Average gross load per
train = GTKM/NTKM X
100
21. Average speed of goods a. Average speed of goods
train is worked out as train= Total Engine
hours/Total Train Kms
b. Average speed of goods b.
train= Goods Train
Kms/Goods train Engine
hours
c. Average speed of goods
train= Goods Train
Kms/Goods train Engine
hours X 100
d. Average speed of goods
train= Train
Kms(G+P)/Train Engine
hours(G+P)
22. Kilograms/litres of a. Fuel consumed per a.
fuel/KWH of energy Engine Kms= Fuel
consumed per Engine consumed by
Kilometers is worked out Engines/Engine Kms
as b. Fuel consumed per
Engine Kms= Engine
Kms/ Fuel consumed by
Engines
c. Fuel consumed per
Engine Kms= Fuel
consumed by
Train/Engine Kms
d. Fuel consumed per
Engine Kms= Fuel
consumed by
Engines/Total Train Kms
23. Kilograms/litres of a. Fuel consumed per 1000
fuel/KWH of energy gross tonne kilometres=
consumed per 1000 gross Fuel consumed by
tonne kilometers engines/Net tonnes
kilometres X 1000
b. Fuel consumed per 1000 b.
gross tonne kilometres=
Fuel consumed by
engines/Gross tonne
kilometres X 1000
c.Fuel consumed per 1000
Fuel consumed by Trains/
Gross tonne kilometres X
1000
d. Fuel consumed per 1000
Fuel consumed by
engines/ Gross tonne
kilometres X 100
24. Which statement shows a. MSS 1-A
the number of special b. MSS-2 b.
block goods trains run on c. MSS 4-A
originating basis? d. MSS-1B
25. Locomotive performance a. MSS -1A
is shown in statement No. b. MSS- 4A b.
c. MSS 7A
d. MSS 4-B
26. Engine km per engine a. MSS 7-A
failure are shown in b. MSS -7C
Statistical statement No. c. MSS 4-A c.
d. MSS -2
27. Booked train hours a. MSS -7A
according to time tables b. MSS - 1A b.
are shown in statement No. c. MSS -1B
d. MSS -3
28. Vehicle Kms per vehicle a. MSS-1B a.
days are prepared in b. MSS -1A
Statistical statement No. c. MSS -ST2
d. MSS -3
29. Which statement shows a. Mss-2
Gross tonnesKms of b. MSS -3 b.
Goods train Excluding c. MSS -1B
wt.of Engine d. MSS -4B
30. Average no. of wagons a. MSS-1B
owned by the Railway are b. MSS -2
shown in statement No. c. MSS-4B c.
d. MSS-3
31. A passenger taking a local a. Once
return ticket on the gauge b. Twice b.
is to be treated as c. Passenger
originated d. One unit
32. Number of passengers a. In Hundreds
carried and earning derived b. In Thousands b.
from them on the system is c. In Lakhs
shown in d. In Ten thousands
33. Total passenger earning a. 100 a.
shown on various gauges b. 200
of the system should agree c. 110
with earnings booked
d. 300
under main
head________of abstract
X Coaching earning
including refund
34. Tonnage and earnings for a. TMS
outward parcels (leased b. COIS
and Non leased) and c. FOIS
luggage traffic are to be
d. PMS d.
compiled from Which
application?
35. What is the main source a. ERR a.
document for compilations b. FTR
of Revenue freight traffic c. FRR
statistics? d. None of above
36. Which statement contains a. MSS -7A
the details of Revenue and b. MSS -7B
Non -Revenue traffic?
c. MSS -6A
d. MSS -7C d.
37. Which Revenue freight a. MSS -7B
traffic statistics is b. MSS -6B
generated on the basis of c. MSS -7A c.
Plan head commodity d. MSS -7C
groups?
38. A train unit in respect of a. 1 MC+ 1DPC+ 2 TC
MEMU train means four b. 1 MC + 3 TC b.
bogie coaches as c. 1 MC + 2DPC + 1 TC
d. 2 MC + 2 TC
39. Which statement contains a. MSS-3
the figure of other engine b. MSS-5
Kms per 100 train c. MSS-9 c.
kilometers of Narrow d. MSS-8
gauge?
40. Name the statement which a. MSS-5
show the figure of working b. MSS-4B
of c. MSS-8 c.
EMU,MEMU,DEMU,DH d. MSS-3
MU and Rail Bus/Rail Car
on non-suburban section?
41. Vehicle and wagon Kms a. ASS 19-A a.

are compiled in which b. ASS-9
Annual Statistical c. ASS 19-B
Statement? d. ASS -12
42. Cost of Repairs and a. ASS 26-A
Maintenance of Rolling b. ASS-26B b.
Stock is compiled in which c. ASS -19B
Statement? d. ASS -19A
43. Which statement show the a. ASS 26-A
total no. of stations of all b. ASS-26B
divisions including and c. ASS 19-B
excluding Block hut d. ASS -9B d.
stations?
44. Fuel Consumption by a. ASS 27-B a.
classes of service on
b. ASS-26B
Government Railways are
c. ASS 19-B
compiled in which
Statistical Statement ? d. ASS -19A
45. Capital outlay of branch a. ASS – 1
lines worked by b. ASS-2(a)
Government Railways are c. ASS-2(b) c.
shown in which statement d. ASS-4
?
46. Which Statement contains a. ASS -15
Train and Engine b. ASS – 16
Kilometerage of Passenger c. ASS-17 c.
and Goods Train? d. ASS-18
47. Percentage of Gain/Loss a. ASS – 1 a.
on capital at Charge are b. ASS-2(a)
shown in which statement? c. ASS-2(b)
d. ASS-4
48. Which statement shows a. ASS -38
department wise breakup b. ASS -39(b)
of staff costs booked under c. ASS -40 c.
various Revenue abstracts
? d. ASS -41
49. Which statement contain a. ASS -38
the cost of Police Force b. ASS -39(b)
and Railway Protection c. ASS -40
Force employed on d. ASS -43 d.
Railways ?
50. Abstract wise and detailed a. ASS -15
head wise working b. ASS -30 b.
expenses (operating) of c. ASS -40
Government Railways are
compiled in which d. ASS – 41
statement?
51. The true earnings in an a. True Earning
accounting period whether
b. Net Revenue
actually realized or not is
c. Gross Revenue c.
52. Money realized by the a. Passenger transportation
Railways from cost
transportation of persons b. Cost
excluding the ‘penalty’ c. Fare c
realized is d. None
53. --- is the quantum of traffic a. Carried Traffic a.
originating on gauge/
railway as well as the b. Originating Traffic
traffic received from other c. Cross traffic
gauges/ railway and also
d. Terminating Traffic
the traffic crossing the
gauge or railway. (fill in
the blank)
54. The distance between two a. Running Track Kilometre
points on the Railway b. Equated Track Kilometre
irrespective of the number
of lines connecting them, c. Route Kilometre c.
whether single line, double d. Track Kilometre
line etc
Fill in the blanks
55. Efficiency statistics are the a. Operation a.
indices which reflects the
efficiency of _______. b. Work
c. Staff
d. None
56. Kilogram/litres of fuel/ a. NTKM
KWH of energy consumed
per 1000 gross tonnes Kms b. GTKM b.
is arrived by multiplying c. Net Tonnes
the quantity of fuel in d. Gross Tonnes
Kgms/litres of fuel/KWH
of energy consumed by
engines by 1000 and
dividing the result
by________.
57. Engine Kms per day per a. Monthly

Engine in use indicates the
kilometerage run_______ b. Weekly
by an Engine in use c. Fortnightly
d. Daily d.
58. Average no of wagon per a. Load a.
train is the _______ of
goods train (loaded and b. Tare weight
empty combined) c. Train Kms
throughout the run d. None
59. Wagon turn around means a. Originating

the average time that takes
a wagon to go through on b. Interchange
complete cycle of loading, c. Destination c.
movement to d. None
____________, unloading
and next loading.
60. A through goods train is a a. Nomenclature a.

train which after
originating from a loading b. Locomotive
station runs through to its c. Train No
destination without d. None
changing its__________.
61. A section with more than a. Net Load

one half of the length
should be treated as double b. Speed b.
section for the purpose of c. Gross Load
calculation d. Rake
of___________ of trains.
62. Every journal which runs a. Boxes
warm necessitating a
vehicle, wagon or brake b. Hot boxes b.
van being detached from a c. Cold boxes
load from the d. None
commencement of its
journey to its booked
destination inclusive,
should be considered
as_________.
63. Fuel consumed by full a. Daily

time shunting engines
should be calculated on b. Weekly
__________basis. c. Hourly c.
d. Monthly
64. Cost of lubricating oil or a. F a.
grease is debited to
Revenue b. X
abstract_________ c. M
operating expenses. d. Z
65. Average No. of wagons on a. 4 wheeler

line daily are shown in
terms of _______. b. 8 wheeler b.
c. 2 wheeler
d. 16 wheeler
66. Quantity of fuel consumed a. MSS -2
for other than locomotive
purposes is shown in b. MSS -3
______. c. MSS -1A
d. MSS -5 d.
1 Kilogram of grease is to a. 1.25 L a.
67. be taken as approx.
equivalent to _______ of b. 1 L
oil. c. 1.01L
d. 1.50L
Passenger Revenue a. Originating a.
68. statistics 6-A (Part-I) is b. Carried
prepared on ________ c. Terminating
basis. d. Revenue
69. Passenger Revenue a. Originating

statistics 6-A (Part-II) is
prepared on ________ b. Carried b.
basis. c. Terminating
d. Revenue
Average haul of a a. Cost
70. passenger or a tonne of
freight is known as _____ b. Lead b.
c. Rate
d. None
Ratio of working expenses a. Working ratio
71. to gross revenue is
_________. b. Traffic ratio
c. Operating Ratio C.
d. Transportation Ratio
72. Interval of time between a. Wagon turn around a.
two successive loadings of b. Unloading time of a
a wagon is ________. wagon
c. loading time of a
wagon
d. None
73. Monthly Statistical a. Passenger traffic
statement No. 6B deals b. Goods traffic
with__________. c. Parcel traffic
d. Parcel and Luggage d.
74. The index indicating fuel a. CPI
efficiency is ___________. b. WPI
c. SFC c.
d. SEC
75. GMs annual narrative a. Narration of the
report contains (choose the General branch only
correct alternative.) b. Narration of the
General branch,
Operating branch
and commercial
branch only
c. Narration of General
branch, operating
branch, commercial
branch and
mechanical branch
only
d. None of the above d.
STATION INSPECTION
S Question Options Correc
No t
Answe
r
1. What is the maximum period a. 2 months
within which a small station b. 3 months
has to be inspected by an
c. 4 months
Accounts Officer?
d. 6 months d.
2 What is the maximum period a. 2 months
within which a large station b. 4 months b.
has to be inspected by an c. 3 months
Accounts Officer? d. 6 months
3 Each office of the JTBS, a. Commercial Inspector
YTSK, Post Office PRS, only
Defence PRS, Non Rail head b. Accounts Inspector only
PRS etc has to be inspected by c. Neither
d. Accounts Inspector or d.
Commercial Inspector.
4 Each office of the JTBS, a. Every alternate month.
YTSK, Post Office PRS, b. Once every two months.
Defence PRS, Non Rail head c. Once every month c.
PRS etc. has to be checked in d. Neither of the above
what time interval?
5 Which para of Chapter 23 of a. 3305
Accounts Code prescribes b. 3306 b.
Intensive Check over c. 3307
collection of Tickets? d. 3308
6 Which of the statements given a. TIA can inspect a station
from a to d is not correct? as per schedule
identified by the Traffic
Accounts office.
b. TIA can conduct a
system check of fares
and distance in UTS
c. TIA cannot check c.
records of Private
Freight Terminal
d. TIA cannot take records
for inspection outside
station premise in case
of a fraud on his own.
7 How would a TIA access a. They cannot be allowed
records which are stored on b. They will access the
UTS/PRS/ FOIS? records through the
station master’s ID.
c. A unique ID and c.
Password is to be
provided for them for the
required period.
d. TIA themselves have an
ID on the portals.
8. A TIA goes to station and finds a. Note down the same and
that the manner in which the put it in the report
books and accounts are being b. Correct himself with red
kept at the station are not ink
correct. What should he/she do c. Note it down as well as c
? clarify the proper
method of maintaining
books of accounts and
records by instructing
the station staff.
d. Come back to HQ and
report to the Accounts
Officer
9. A particular station record has a. 1&3
to be thoroughly examined and b. 2&3
for that purpose it has to be c. 1&4 c.
brought outside station d. 3&4
premises. What are the
circumstances in which this is
allowed? Choose the best
combination of answers from
the following:
1. At the opinion of the
station master
2. At the opinion of the
TIA and station master
3. Special instructions
from the Accounts
Officer
4. Special exceptional
circumstances like
fraud
10. In case of a suspected major a. Report it to the Account a.
fraud, what is the first thing officer and initiate
that a TIA should do? investigation
b. Leave the station
c. Take custody of the
books/ equipment
connected with the fraud.
d. Report to RPF
11. What are the main items to be a. 1,2,3,4
checked in case of E payment
of freight? b. 1,2,3
1. Books of accounts of
Station master. c. 2,3 c
2. E payment advice slips. d. None of the above
3. Consolidated date wise
totals in balance sheet
.
4. PCT rolls.
12. The check of arrangement of a. E payment of freight
ticket in tubes and check of
dates and closing number of b. Card Ticket b.
tickets with those shown in the
tube and summary of Daily c. Blank Paper Ticket
Trains Cash summary Books d. None of the above
respectively. This is in case of
_____
13. When can the Inspectors give a. When the station master
instructions to station staff for requests
preparation of returns for b. When the Accounts
Accounts office and the officer instructs
manner in which books and c. When station staff
accounts are to be kept? submits an application
d. On their own d.
14 Checking the stock position of a. E freight
Ticket Rolls,in relation to b. UTS/PRS b.
requirement and comment on c. Card Tickets
position of overstock or d. BPT
understock is in case of
______
15 Verification of Cash and a. False
instruments immediately upon b. True b.
arrival at a station and c. Partly True
arrangement for its safe d. Partly False
custody is one of the main
items to be checked by
Inspectors. This is
16 TIA’s are not allowed to have a. False a.
an systems check of fare b. True
distance and other charges on c. May be true
tickets issued through d. Neither of the above
PRS/UTS. Identify the correct
alternative:
17 Systems check of UTS tickets a. True
generated by ATVM is not b. False b.
allowed to an Inspector of c. Partially true
Traffic Accounts. Is the d. Partially false
statement true or false?
18 To exercise a better check on a. Outstanding Section
correct distance and fare; a b. Balance sheet Section
check of all fare dumps is c. AOB Section
mandated for which section in d. RBS/ Distance vetting d.
the TA office? cell
19 What is the check on part of a. Signature of Accounts

TIA’s for Cash Bags? Choose officers
the closest from among the b. Signature of Assistant
following. Commercial Manager
c. Signature of Guard c.
d. Signature of Divisional
Commercial Manager
20 Recovery of Demurrage and a. Only in manual
Wharfage has to be checked b. Only in system
____ c. No checks required as
TA office checks it on its
own
d. Both in system and d.
manually
21 In case of a suspected fraud , a. 1 only a.
the TIA should not b. 2 only
1. Take it upon himself to c. 3&4
ensure the safe custody of d. 1,2,3,4
documents
2. Call the accounts officer
3. Call for intervention of the
concerned Department’s
officer
4. Call for RPF for assistance
Choose the correct alternative.
22 Surprise station inspections are a. Regular TIA of the beat
to be ordinarily done by
b. Accounts Officers
c. Accounts officers and
Commercial authorities
in unison
d. Reserve force of d.
Inspectors of Traffic
Accounts
23 Joint inquires are to be done by a. In collaboration with a.
the Reserve Force of TIA. other Departments
Choose the closest correct b. With officers from the
alternative TA office
c. No surprise inspections
are allowed
d. Surprise inspections
should be carried out
alone
24 What does systems audit of a. Review of stock in the
FOIS / UTS / PMS imply as system
per codal provisions , Para b. Review of system
3313? hardware
c. Review of concessional c.
schemes
25 Reserve force of TIA cannot a. True
undertake any relief works as b. False b.
and when necessity arises c. Partly true
d. Partly false
26 Separate balance sheets are to a. True
be prepared for non Railway b. False b.
location such as JTBS / YTSK c. Partly true
/ Out Agency and directly sent d. Partly false
to traffic accounts office . Is
the statement true or false?
27 Balance sheet of JTBS / YTSK a. Have

will ___ provision for their b. Not Have b
deposits (Fill in the blank) c. May sometimes have
d. May sometimes not have
28 What is the periodicity in a. Once in 3 months
which the TIAs work must be b. Once in 6 months
test checked by an Accounts c. Once in 12 months c.
officer? d. Once in 24 months
29 Which para of Chapter 23 of a. 3313
Accounts Code talks about test b. 3312
check of Inspectors work by c. 3314 c
the Accounts Officer? d. 3316
30 Which para of Accounts Code a. 3308
asks the Station Master to give b. 3309
free access to all records to the c. 3302
TIA? d. 3306 d.
31 While inspecting the UTS/PRS a. Cross verification of roll
of a station, the TIA can numbers in use with stock
effectively carry out checks register
with the help of station records b. Checking Stock
except one. Indentify the check Position of Ticket Rolls, in
in which he needs further relation to requirement
assistance from traffic c. Checking of Non-issued
accounts office. (Tick the / Cancelled / Special
closest answer) Cancelled tickets,
d. Checking of distance and d.
fare
32 Identify the incorrect a. TIA has access to the
statement. initial records in the
station which are
otherwise not available
to traffic accounts
office.
b. TIA is required to check
the returns to be
submitted by the station
to the Traffic Accounts
office
c. TIA can inspect any c.
station on his own.
d. TIA can conduct an
system check of the
UTS.
33 Periodicity of TIA inspection a. Once every month for a
is: (Tick the closest correct large station
answer) b. Once every month for a
small station
c. As determined by the c.
Accounts Officer
34 Error sheets against stations a. Traffic Accounts office a.
are raised by b. TIA during the
inspection of a station
c. Commercial office of
the zonal headquarter
d. Commercial office of
the division
35 What percentage inventory of a. 100 a.
wagon load consignment at b. 50
goods sheds should be checked c. 33
by the TIA ? d. 75
MISCLEANEOUS
S Question Options Correct
No Answer
1. Replies to the errors raised by e. 1 week a
the Traffic accounts office f. 1 month
must ordinarily be replied
g. 2 months
within ___ by the station
h. 6 weeks .
2 Recovery of admitted or non a. False
admitted debit can be done b. True b.
from a railway servant by c.
imposing DAR action d.
3 Rules and conditions of a. True a
carriage of railway material b. False
consignment are generally the c.
same as for public traffic d.
4 Rates for ballast trains include a. Engine hire

charges
b. Hire charges for
stock
c. Cost of staff
d. All the above d.
5 Booking of Railway material a. Passenger trains
and stores can be done by b. Passenger trains if b.
the weight is upto
2 quintals
c. Neither of the
above
d.
6 Choose the odd one out a. Zonal Railway
Users’
Consultative
Committees
b. Divisional
Railway Users’
Consultative
Committees
c. National Railway
Users’
Consultative
Committees
d. Commonwealth d
Zonal Railway
Users’
Consultative
Committees
7 Which is not a minimum a. Drinking water
essential amenity in a station facility
b. Toilet
c. Shady trees
d. Provision of AC d
waiting hall
8. Military personnel on duty are a. True
required to make payment b. False b
before commencing journey . c.
d.
9. Which of the following is not a a. Cash
preferred mode for collecting b. Bank Draft
freight payments c. Credit note
d. E payment
10. In case of a suspected major a. Report it to the a.
fraud, what is the first thing Account officer
that a TIA should do? and initiate
investigation
b. Leave the station
c. Take custody of
the books/
equipment
connected with the
fraud.
d. Report to RPF
11. What are the main items to be a. 1,2,3,4
checked in case of E payment
of freight? b. 1,2,3
1. Books of accounts of
Station master. c. 2,3 c
2. E payment advice slips. d. None of the above
3. Consolidated date wise
totals in balance sheet
.
4. PCT rolls.
12. Charges for Postal Vans are a. Zonal Railway
determined by b. Railway Board b.
c. Dept of Posts
d. None
13. Charges for haulage of postal a. Advance Freight
vans is a adjustment
b. Paid at originating
station
c. Paid at destination
station
d. Book Transfer d.
14 GST was leviable in liquid a. False
oxygen tankers also called b. True b.
Oxygen Express Trains c.
d.
15 In order to operate an Assisted a. False
siding an agreement should be b. True b.
signed. c.
d.
16 Which of the following a. Interest
charges are to be paid by b. Maintenance
Assisted Siding to Railways charges
c. Both a and b c
17 RO RO stands for a. Roll off Roll on
b. Roll on Roll off b.
c. Rail on Rail off
18 To exercise a better check on a. Outstanding
correct distance and fare; a Section
check of all fare dumps is b. Balance sheet
mandated for which section in Section
the TA office? c. AOB Section
d. RBS/ Distance d.
vetting cell
19 What is the check on part of a. Signature of

TIA’s for Cash Bags? Choose Accounts officers
the closest from among the b. Signature of
following. Assistant
Commercial
Manager
c. Signature of Guard c.
d. Signature of
Divisional
Commercial
Manager
20 In a Financial Year, How many a. One
inspections are required to be b. Two b
done by TIA for a Class B c. Three
Station? d. Four
21 Flag stations can be opened by a. If it is financially

the zonal railways justified
b. Proposed site is 5
kms from the
station on either
side in case of non
suburban areas
c. Both a and b c
d. Only b
22 Train halts are generally
operated by a. Contractors a
b. Railways
c. None of the above
23 SFOORTI app is in a. FOIS a.
b. PMS
c. TAMS
d. IPAS
24 FOIS stands for a. Fare Operations
Information
System
b. Firm Operations
Information
Systme
c. Freight Operations c.
Information
System
25 In the computerised system a. TAMS
error sheets for goods are to be b. FOIS b.
raised in c. IPAS
d. Manually
26 Mode of payment for a. Freight
transporting liquid oxygen Advancement
tankers commonly called scheme by other
Oxygen tankers central govt.
b. Freight b.
Advancement
Scheme by state
govt
c. E payment by
central govt – other
dept
d. E payment by state
govt.
27 Which of the following is not a e. Monthly details of
debit entry in the Station UTS
Balance sheet a. Monthly details of
Parcel
b. Monthly details of c.
Cash
c. Monthly details of
PRS
28 What is the periodicity in a. Once in 3 months
which the TIAs work must be b. Once in 6 months
test checked by an Accounts c. Once in 12 months c.
officer? d. Once in 24
months
29 What is the periodicity of e. Monthly a
preparation of online Goods a. Fortnightly
Station Balance Sheet b. Weekly
c. Bi monthly
30 IRCTC is a. PSU a
b. Autonomous body
c. Statutory body
d. Subordinate office
31 STS stands for a. Station to a.
station rates
b. Station to
service rates
c. Station to
supply rates
d. Station to
suburb rates
32 STS is applicable a. For specific O-D
Choose the correct alternative pairs
b. For specific
commodities
c. Both a and b c.
d. Only a
33 Periodicity of TIA inspection e. Once every month
is: (Tick the closest correct for a large station
answer) f. Once every month
for a small station
g. As determined by c.
the Accounts
Officer
h. None of the above
34 Error sheets against stations a. Traffic Accounts a.
are raised by office
b. TIA during the
inspection of a
station
c. Commercial office
of the zonal
headquarter
d. Commercial office
of the division
35 Annual Statistical Statement a. Number of staff in a
40 deals with Railways
b. Operating
statistics
c. Wagon statistics
d. Fuel statistics
36. Choose the correct alternative: a. Only the basic a.
For apportionment of fare should be
passenger earnings, considered
b. Ticket fare
including
reservation
charges,
superfast
charges should
be considered.
c. Pilgrim taxes
must also be
apportioned
d. PRS, UTS and
Printed Card
tickets should
be apportioned
37. ____ % of apportionment is a. 100
done for luggage b. b.0 b
c. c.25
d. d.50
38. New traffic under STS scheme a. Traffic offered
is to rail by a
new rail user
s.t. crossing
the benchmark
NTKM for the
commodity
b. New commodity
offered by an
existing customer
c. Commodity
offered for a new
OD pair by an
existing customer
d. All the above d
39 Wharfage and Demurrage a. 5% a
returns should be checked at b. 10%
least ...... in the Traffic c. 50%
Accounts office d. 100%
40. Choose the incorrect a. Iron ore
alternative b. Commodity b.
Excluded commodities under classes more
STS scheme include than 100
c. Main
commodity
head Coal and
COke
d. POL
41. Tejas Express runs between a. New Delhi and a.
Lucknow
b. New Delhi and
Mumbai
c. New Delhi and
Kolkata
d. New Delhi and
CHennai
42. Annual Statistical Statement a. Number of a
40 deals with staff in
Railways
b. Operating
statistics
c. Wagon
statistics
d. Fuel statistics
43. Choose the incorrect a. Freight
. alternative earnings
b. Freight
Rail Drishti provides loading
information on c. Expenditure
d. Staff d
grievances
44. Bharat Gaurav trains aim to a. Showcase
heritage of
India by
running theme
based circuit
trains
b. Registered
Service
Providers will
be provided
ICF rakes
under the
Right to Use
c. Registered
Service
providers can
also outrightly
purchase rakes
d. All the above d
45. Automobiles are transported in a. NMG a
which of the following wagons b. BOXn
c. BCCN
d. Flats
46. Vistadome coaches are those a. Superfast
(Choose the most correct trains
alternative) b. Fitted with b
roof top
glasses
c. Postal vans
d. None of the
above
47. Station redevelopment is to be a. EPC a
carried out b. PPP
c. Both a and b
d. Only a
48. VIKALP scheme is for a. Freight
operators
b. Waitlisted b
passengers
c. Women
passengers
d. Unreserved
ticketing
49. Yatri Mitra Sewa scheme is for a. Booking wheel a
chairs
b. Booking
vacant berths
c. For booking
retiring rooms
d. None of the
above.
50. 7A Monthly statistical a. Originating a
statement deals with freight in a
zonal railway
b. Carried freight
in a zonal
railway
c. Originating
passenger in a
zonal railway
d. Carried
passenger in a
zonal railway
RMC AND AOBS

1. RMC traffic deals with a. Revenue Earning Traffic
b. Traffic booked on Full Tariff
Rates
c. Commercial Traffic
d. Railway Material and d.
Consignment
2. Accounts Office Balance a. To account and watching the
Sheet (AOB) is prepared for progress of realization of
carriage bills
b. To account items of earnings
received otherwise than
through station Balance sheet
c. To account total earnings of a
zonal railway
d. Both A & B d.
3. Defense and postal dues are a. RBI book adjustment a.
cleared by b. Payment through cheque
c. NEFT/ RTGS
d. On line clearance
4. In the context of Accounts a. Non-quoting of full
Office Balance Sheets particulars of transaction.
(AOB), Scrutiny of Cash b. Vouchers bearing no
vouchers /Warrants with stamp/sign.of the issuing
regard to discrepancies is authority
done to check: c. Not honoring the vouchers
beyond their validity period.
d. All of the above d.
5. Military free warrants IAFT a. Small parties/Families
1752 is issued for the b. Recalling coast guard
purpose personnel from deputations
c. Individual c.
6. Pink slip issued by RBI Bank Advice
(CAS), Nagpur is related to Bank clearance memo b.
Invoices
All of the above
7. Transactions (CA-209) deals Inter Railway Transactions
with Intra Railway Transactions b.
Cash Transactions
None of the above
8. Transactions (CA-63) deals Inter Railway Transactions a.
with Intra Railway Transactions
Cash Transactions
All of the above
9. Military Warrant form IAFT Only for carrying military
1711 is used for personnel
Only for reserving special troops
Only for carrying Military c.
Stores, Parcel & Luggage
All of the above
10. Rate of commission charges Traffic Accounts office itself
levied on warrants are Railway Board b.
prescribed each year by HQ office
None of the above
11. Warrants credit facility Private Parties only
extended to Govt. Departments only b.
Both A & B
None of the above
12. Balances under AOB should 6 months
normally be cleared within 4 months
how many months? 12 months
3 months d.
13. On occasions, the HOD traffic Accounts office
Government depts. dispute
the debits such as those General Manager
arising from revision charges Railway Board c.
for haulage of postal None of the above
vehiclesshould promptly be
reported to
14. Settlement of RMC bills both Payment through cheque/ NEFT/
Coaching & Goods are done RTGS
through Book Adjustment b.
RBI book adjustment
None of the above
15. AOB Balances of each month Station Accounts
are entailed in which part of Adjustment or Division Sheets
Traffic Book Ledger account of the Home c.
Railway
Abstract of Earning and
Statement of Balances.
16. Carriage Bills are: a. 1 only
1.Those prepared by Stations b. 2 only.
from Warrants and Credit c. 2&3 only c
notes received daily from d. 1&2 only
stations with the Cash
Remittance Notes
2. Those prepared from
Advices and statements
received from departments,
etc. by Traffic Accounts
Office
3.Those prepared by Traffic
Accounts office from
Warrants and Credit notes
received daily from stations
with the Cash Remittance
Notes
17. Closing balance of Accounts a. Carriage bills for which Bills
Office Balance Sheet raised but not realized
represents b. Vouchers kept pending (VKP)
c. Unrealized Station
Outstanding
d. Both (A) & (B) above d.
18. Realization of Claims on a. Responsibility of Traffic a.
account of carriage Bills due Accounts Department
to Railway from other b. Responsibility of Commercial
departments is the: Department
c. Both (A) & (B) above
19. Commission charges accrued a. Credited to TA (E) Demand a.
on defense warrants and no. 3
shown separately should be: b. Should be treated as Misc.
Receipts
c. should be credited to
Passengers
d. All of the above
20. Commission charges are not a. Police warrants
levied on: b. High Official Requisitions b.
c. Para-Military Forces
d. Both (A) or (B)
21. Commission charges (Civil) a. Credited to Misc. Earning a.
accrued on Para-military b. Should be treated as Misc.
Forces warrants and shown Receipts
separately should be: c. Should be credited to
Passengers
d. All of the above
22. Carriage Bill denotes: a. A claim prepared by the party a.
that renders the services.
b. A claims prepared by the
party that receives the
services.
c. Commercial Document sent
by the buyer to the seller
23. Monitoring & Receipt of a. Balance Sheet Section
cash vouchers from stations b. Bill compilation Section
& further disposal of the c. Accounts Office Balance c.
samefor audit &accountal in Sheet (AOB) section
the Balance Sheet are dealt d. None of the above
with by:
24. Accounts Office Balance a. Bills Receivable Account in a.
Sheet (AOB) is a: Commercial Book-Keeping.
b. Commercial Document sent
by the seller to the buyer.
c. Both (A) & (B)
25. A Bank Advice refers to: a. It is advice prepared by HQ
office to RBI (CAS) Nagpur.
b. It is about debit transactions b.
towards an account including
details on dates, amounts,
charges, etc.
c. Both (A) & (B)
26. Misc. Revenues received a. Misc Expenditure Register
otherwise than through the
balance sheet are b. Misc. Deposit Register
incorporated in AOB c. Misc. Earning Register c.
through: d. All of the above
27. HORs are a credit facility a. Higher officials of other a.
extended to: Govt.departments
b. Higher Official of embassies
c. Higher Officials of Railway
Board
28. Accounts office Balance a. Unrealized Station
sheet (AOB) Opening Outstanding
Balance represents: b. Closing Balance of the b.
previous month
c. Unrealized Demands
Recoverable
d. All of the above
29. Carriage bills against a. Form A-2908 a.
Controller of Defence b. Form A-2907
Accounts should be prepared c. Form A-2903
in: d. Form A-2904
30. All carriage bills except those a. Form A-2908.
against the Controller of b. Form A-2907 b.
Defense Accounts should be c. Form A-2903
prepared in: d. Form A-2904
31. Full form of AOB in railway a. Accounts Office Balance
is b. Accounts Office Balance b.
Sheet
c. Any other business
d. Advanced Operating Base
32. Amount of pending vouchers a. Debit Entry a.
(VKP) is _________entry of b. Credit Entry
AOB: c. Both (A) & (B) above
33. Accounts Office Balance a. 2909 of Account Code part II a.
Sheet is defined in paragraph: b. 2911 of Account Code part II
c. 2922 of Account Code part II
34. Defense warrant IAFT a. Reserved Troops Carriage &
1709A is issued to: Spl. Trains
b. Concessional Voucher Form b.
D for military officers
travelling on leave at their
own expenses and for their
families.
c. To coast guard personnel on
deputations for travel on duty
and when recalled from leave.
35. Carriage Bills are prepared a. Prepared from Cash vouchers
from: b. Prepared from advices &
Statements
c. Prepared from Cash Receipt
Notes
d. Both (A) & (B) d.
36. Error Sheet is issued by a. Traffic accounts office to a
stations
b. Traffic accounts office to HQ
Books section
c. Traffic Accounts office to
Division
d. Traffic accounts office to
Commercial office in HQ
37. Which of the following is not a. Opening Balance
a debit entry in the Accounts b. Amount of Carriage Bills
Office Balance Sheet? c. Amount of pending vouchers
d. Cash d.
38. Which of the following is not a. It should be treated as a public
correct about railway commodity
material? b. No Railway Receipt is b
required
c. The charges should be
accounted for in Credit note
d. Concession is provided if
departmental wagon is used
39. A RMC rake carrying a. Only 1 is correct
different classes of b. Only 2 is correct
commodities will be charged c. Both 1 and 2 are correct c.
at d. No charge is levied being
1. It will be charged on railway commodity
wagon basis
2. In case of more than one
commodities, the highest
class will be charged
40. Choose the correct a. The statement is true since
alternative for the following RMC is to be charged as
statement : public traffic
“Surcharge for wagon load, b. The statement is false.
Busy Season, Development c. The statement is partly true as b.
charges are not to be levied only busy season is charge is
for RMC traffic” . leviable.
The statement is: d. None of the above.
Chapter 5
1. What percentage of Free Service Way Bills issued during one complete period be examined by TIA
a. 5%
b. 10%
c. 15%
d. 20%
Ans a
2. Which Authority should witness and attend the auction of lost property at stations
a. ISA
b. TIA
c. SO
d. ASV
Ans b
3. The Checking of Wagon Transfer Register can be done on which Platform

a. IPAS
b. TAMS
c. FOIS
d. None
Ans c
4. What percentage must be Test Checked by TIA for collected RRs during days of broken period
a. 50%
b. 70%
c. 90%
d. 100%
Ans d
5. The RRs are prepared on the basis of

a. Actual Weight
b. Tare Weight
c. Declared Weight
d. Gross Weight
Ans a
6. How many Outward RRs of container traffic are selected by TIA for checks in A Class Station.
a. 5
b. 10
c. 15
d. 20
Ans b
7. How many Outward RRs of container traffic are selected by TIA for checks in B Class Station.
a. 5
b. 10
c. 15
d. 20
Ans a
8. What is done if there is no Balance sheet is received by station

a. Previous Month is considered
b. Ignored
c. Approximate Balance Sheet prepared
d. None
Ans c
Medium
9. What does Closing Balance of Traffic account represent

a. Apportioned Earning
b. Unrealized Earnings
c. Originating Earnings
d. Gross Earnings
Ans d
10. How is earnings incorporated into General Books.

a. Through JV
b. Through Transfer
c. Through Banks
d. None
Ans a
11. The earnings which are considered at IR level are

a. Apportioned
b. Originating
c. Reciepts
d. Booked
Ans b
12. For what purpose, a Test Balance Sheet is prepared

a. To test accuracy of Balance Sheet
b. To prepare an unavailable Balance Sheet
c. For Broken Period of a month
d. None
Ans c
13. On what account the Commisioned Charges on Warrants are charged

a. OCH
b. Sundry
c. Misc Reciepts
d. None
Ans b
14. The invoices Accountal in Frieght Movemet is done on what platform

a. IPAS
b. ARPAN
c. AFRES
d. FOIS
Ans d
15. Which are the three parties in cases of payment by Tri party?
a. Party, Railway and Bank
b. Party, RBI Railway
c. Party, RBI, Bank
d. None
Ans a
16. What Does U stand for in the term FAUC

a. User
b. Usage
c. Undercharge
d. Uniform
Ans c
17. What Does O stand for in the term FAOC

a. Othercharge
b. Office Charge
c. Overcharge
d. Outstanding
Ans c
18. What kind of charges are levied for detaining privately owned wagons on Railway Lines
a. Stacking
b. Stabling
c. Demmurage
d. Wharfage
Ans b
19. Charges levied for detaining wagons beyond free time are called
a. Stacking
b. Stabling
c. Demmurage
d. Wharfage
Ans c
20. The Originating Frieght revenue is represented in which statement

a. 6a
b. 6b
c. 7a
d. 7c
Ans a
21. Parcel Traffic is Accounted in which earnings

a. OCH
b. Sundry
c. Passenger
d. Goods
Ans a
22. TTE Earning is Accounted in which earnings

a. OCH
b. Sundry
c. Passenger
d. Goods
Ans a
23. Luggage Earning is Accounted in which earnings

a. OCH
b. Sundry
c. Passenger
d. Goods
Ans a
24. Reservation Charge is Accounted in which earnings

a. OCH
b. Sundry
c. Passenger
d. Goods
Ans a
25. Retiring Room Charge is Accounted in which earnings

a. OCH
b. Sundry
c. Passenger
d. Goods
Ans b
26. AdvertisementCharge is Accounted in which earnings

a. OCH
b. Sundry
c. Passenger
d. Goods
Ans b
27. Railway Land Lease Charge is Accounted in which earnings

a. OCH
b. Sundry
c. Passenger
d. Goods
Ans b
28. On which kind of earning does the operating ratio is calculated?

a. Apportioned
b. Originating
c. Both
d. None
Ans a
29. The Classification of any commodity is dealt with by which authority?

a. PAC
b. RB
c. RRB
d. Railway Rate Tribunal
Ans d
30. What method is used in Traffic costing in Railways?

a. Progress Costing
b. Operating Costing
c. Job Costing
d. Batch Costing
Ans b
31. What does M stand in the Goods Account Term MPA

a. Machine
b. Man
c. Management
d. Manual
Ans a
32. What does T in STBS Term stand for

a. Train
b. Ticket
c. Test
d. Token
Ans b
33. What does N means in the term RRN

a. Note
b. National
c. Notional
d. Number
Ans a
34. What does U in the term UTS means

a. Universal
b. Unified
c. Unidentified
d. Unreserved
Ans d
35. What is the clerkage charge on cancellation of o P Way Bill
a. Rs 50
b. Rs 30
c. Rs 10
d. Rs 1
Ans c
36. What is the clerkage charge on cancellation of unreserved ticket.

a. Rs 50
b. Rs 30
c. Rs 10
d. Rs 1
Ans b
37. On which abstract does the Sundry charge is levied?

a. Abstract X
b. Abstract Y
c. Abstract Z
d. Abstract A
Ans c
38. Which of the following has a mandate to issue reservation ticket,

a. YTSK
b. JTBS
c. STBS
d. GTBS
Ans a
39. What does R in the term ROPD stand for

a. Return
b. Route
c. Rate
d. Refund
Ans d
40. What fraction of Base Fare is charged in the PTO

a. ½
b. 1/3
c. ¼
d. 1/5
Ans b
Easy
41. On which of the following commodities the Busy Season Charge is Levied
a. Coal
b. Coke
c. Container
d. POL
Ans d
42. What is the Wagon Load Class for a train load class of upto class LR
a. Class 140
b. Class 120
c. Class 130
d. Class 110
Ans b
43. What is the limit of free luggage in Kgs carried in Sleeper Ticket?
a. 40
b. 50
c. 60
d. 70
Ans a
44. What is the minimum limit of Tatkal Charge in Rs for a Sleeper Class Ticket?
a. 100
b. 200
c. 300
d. 400
Ans a
45. What is the maximum limit of Tatkal Charge for a Sleeper Class Ticket?
a. 100
b. 200
c. 300
d. 400
Ans b
46. Which kind of Traffic involves the issuance of e-RR?

a. Passenger
b. Luggage
c. Parcel
d. Goods
Ans d
47. For booking a special train/coach, what is the minimum distance limit set forth in kms
a. 600
b. 500
c. 400
d. 300
Ans b
48. A time limit set up for UTS ticket to be cancelled in hrs from time of issue is
a. 1
b. 2
c. 3
d. 4
Ans c
49. The limit set for granting refund for a reserved ticket in hrs from the departure of the train is
a. 2
b. 3
c. 4
d. 5
Ans b
50. The limit set for granting refund for an RAC ticket in hrs from the departure of the train is
a. 1/2
b. 1
c. 3/2
d. 2
Ans a
51. What part of Traffic Book deals with Station Accounts

a. Part A
b. Part B
c. Part C
d. Part D
Ans a
52. What part of Traffic Book deals with Station Accounts

a. Part A
b. Part B
c. Part C
d. Part D
Ans a
53. What part of Traffic Book deals with Abstract of Earnings and Balances
a. Part A
b. Part B
c. Part C
d. Part D
Ans C
54. What part of Traffic Book deals with the result Apportionment of TrafficEarnings
a. Part A
b. Part B
c. Part C
d. Part D
Ans c
55. Abstract X deals with what kind of Earnings

a. Passenger
b. Goods
c. OCH
d. Sundry
Ans c
56. The Maximum limit of Tatkal charges for 2 AC Class Ticket in Rs is

a. 400
b. 500
c. 450
d. 550
Ans B
57. The Minimum limit of Tatkal charges for 2 AC Class Ticket in Rs is

a. 300
b. 400
c. 500
d. 600
Ans b

a. 300
b. 400
c. 500
d. 600
Ans c
59. The Minimum limit of Tatkal charges for 3 AC Class Ticket in Rs is

a. 300
b. 400
c. 500
d. 600
Ans a

a. 300
b. 400
c. 500
d. 600
Ans b
61. The Minimum limit of Tatkal charges for AC Chair Car in Rs is

a. 100
b. 125
c. 150
d. 175
Ans b
62. The Maximum limit of Tatkal charges for AC Chair Car in Rs is

a. 200
b. 225
c. 250
d. 275
Ans b
63. What percentage of ticket charge is applied as Tatkal Charge for an AC Chair Car Class
a. 20%
b. 30%
c. 40%
d. 50%
Ans B
64. What percentage of ticket charge is applied as Tatkal Charge for 3 AC
a. 20%
b. 30%
c. 40%
d. 50%
65. What percentage of ticket charge is applied as Tatkal Charge for 2 AC

a. 20%
b. 30%
c. 40%
d. 50%
Ans B
66. The Carrying Capacity is charged for what weigh of leased Parcel Traffic
a. 21 Tonnes
b. 22 Tonnes
c. 23 Tonnes
d. 24 Tonnes
Ans C
67. What Wagon Regisration Fee is required for booking a parcel Van at time of indenting in Rs
a. 4000
b. 5000
c. 6000
d. 7000
Ans b
68. What Wagon Registration Fee is required for booking a Full Parcel Train at time of indenting in Rs
a. 100000
b. 200000
c. 300000
d. 400000
Ans a
69. What does T stand for in the Term NTKM

a. Train
b. Tare
c. Ticket
d. Tonne
Ans d
70. Which authority is mandated to prepare the CTR

a. Guard
b. Station Master
c. Loco Pilot
d. Crew Controller
Ans c
71. The Unit in which the Wagon Turn Around is expressed is

a. Years
b. Months
c. Days
d. Hours
Ans d
72. Which Authority is mandated to inspect the initial earning related document at the station
a. SO
b. TIA
c. Both
d. None
Ans b
73. The minimum limit in which a TIA is required to work in a Day is

a. 6 Hrs
b. 8hrs
c. 10 hrs
d. 12 hrs
Ans b
74. The private cash carried by the official is recorded in which kind of record
a. Balance Sheet
b. MCR
c. Cash Book
d. Private Cash Register
Ans d
75. What percentage of check are required to be done regarding Name Change Register
a. 1%
b. 10%
c. 50%
d. 100%
Ans d
76. What percentage of check are required to be done regarding Group Booking Register
a. 1%
b. 10%
c. 50%
d. 100%
Ans d
77. The India Post PRS Location are checked by TIA in what frequency
a. Quarterly
b. Monthly
c. Bi Monthly
d. Yearly
Ans C
CHAPTER 6
1) Penalty recovered by TTE/TC from passengers travelling without ticket is called.

(A) Penalty
(B) Surcharge
(C) Excess Fare
(D) Excess charge
2) Account Current pertaining to coaching and goods traffic is a statement

prepared monthly showing.
(A) Account showing the monthly earnings of Chg & Goods
(B) Account showing the monthly expenditure of Capital & Revenue
(C) Account showing the monthly Excess/Shortfall of both earnings &
Expenditure compared with Budget grant
(D) Account showing the monthly earnings on account of Chg & Goods
3) Advice of Internal Check is

(A) Acknowledgement given to station indicating receipt of station
Balance sheet in TAO.
(B) Compares the closing balance as shown by the station in the balance
sheet by the station with that of arrived at by the accounts office.
(C) Comparison of both Debit & Credit of station balance sheet with figures inGeneral
books.
4) Traffic cash received otherwise than through station balance sheet is

incorporated in accounts through
A) Traffic Cash Check sheet
B) Abstract Daily/Monthly Cash Book
C) Accounts Office Balance sheet
D) General Cash Book
5) The Head Balance sheet transfers operated in

(A) Transfer Transactions
(B) Traffic Book
(C) Book Adjustments
(D) Traffic Suspense
6) Traffic which passes over a railway but neither originates nor terminates on that
railway is called for that railway
(A) Traffic not pertains to that Railway
(B) Mixed traffic
(C) Preferential traffic
(D) Cross traffic
7) What is wagon registration fee?

(A) Registration fee deposited in advance for preparation of RR
(B) Registration fee deposited by customer to book a wagon in advance
(C) Advance freight collected
(D) Amount deposited by customer for registration in Railways
8) Accounts Office Balance Sheet (AOB) is prepared for
(A) To account and watching the progress of realisation of carriage bills
(B) To account items of earnings received other than through station Balance sheet
(C) To account total earnings of a zonal railway
9) What is Non Issued ticket?

(A) ticket which is not accounted in UTS/PRS system
(B) A Journey ticket which passenger surrendering for Non-performance of his
journey
(C) Ticket issued to the passenger but cancelled on the following ticket because of
operator’s mistake
10) Opening balance of the station balance sheet of a month will be

(A) Station Imprest Cash Balance of previous month
(B) R Notes balance not acknowledged by Cash Office
(C) Closing balance of previous month
(D) Admitted & Disputed debits balance of previous month
11) The station cash collected remitted in cash office through

A) Voucher Remittance Note
B) Treasury Remittance Note
C) Cash remittance note.
D) Cash Transmit Note for Misc. Receipts
12) The following is the dummy entry in station balance sheet

(A) Outward Paid
(B) Inward Paid
(C) Inward To-Pay
(D) Siding Charges
13) Traffic suspense denotes

(A) Suspense balances to be cleared
(B) C R Note acknowledgements not received from Cash Office
(C) Unrealised accrued earnings
(D) Admitted debits to be cleared
14) 7A statistical statements prepared for

(A) Originating Passenger Earnings
(B) Origination Local & Foreign Earnings
(C) Originating Parcel Earnings
(D) Originating goods earnings
15) 6A statistical statements prepared for

(A) Originating Passenger Earnings
(B) Origination Local & Foreign Earnings
(C) Originating Parcel Earnings
(D) Originating goods earnings
16) DTC (Daily Trains cash cum summary book) maintained by
(A) Commercial Inspector
(B) Station Master
(C) Divisional Commercial Office
(D) Train Clerk
17) Apportionment of earnings is based on

(A) Number of trains carried
(B) Tonnage Carried
(C) Distance involved in each railway
(D) Earnings per rake
18) Cost of Monthly Season ticket is equal to

(A) 30 Single Journey Tickets
(B) 25 Single Journey Tickets
(C) 20 Single Journey Tickets
(D) 15 Single Journey Tickets
19) Quarterly season ticket is how many times of monthly season tickets
(A) 3.0 times
(B) 2.7 times
(C) 2.5 times
(D) 2.3 times
20) A season ticket can be issued normally up to a maximum distance

(A) 200 KMs
(B) 150 Kms
(C) 125 KMs
(D) 100 KMs
21) Minimum distance for sleeper class journey ticket

(A) 500 KMs
(B) 400 KMs
(C) 300 KMs
(D) 200 KMs
22) Alpha Code available on the top portion of the UTS ticket denotes.
(A) security code
(B) Number Tickets issued in the counter
(C) Gross & Net Cash available with counter
(D) vouchers available with counter
23) Part A of the traffic book denotes

(A) Adjustment or Division Sheet
(B) Ledger Account of the Home Railway
(C) Abstract of Earnings and statement of balances
(D) Station Accounts
24) Part B of the traffic book denotes

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14
25) Part C of the traffic book denotes
26) Part D of the traffic book denotes

27) Part A of the traffic book posted from

(A) Station balance sheets
(B) Accounts Office Balance sheets
(C) JTBS Balance sheets
(D) Figures certified by Internal check sections
28) Error sheet prepared for

(A) Authorizing the station to take special credit
(B) Advising the station to submit returns & other documents
(C) Advising the station discrepancy in Closing Balance
(D) Apparent financial loss noticed during internal check in TAO is communicated through
an error sheet
29) Disputed/not admitted debits are withdrawn through

(A) Remission Order
(B) Credit advice note.
(C) Refund Order
(D) Certified Over Charge sheet
30) Station balance sheet is the personal accounts of

A) Station Master
B) DCM
C) ACM
D) Commercial Inspector or CMI
31) RMC traffic deals with

(A) Revenue Earning Traffic
(B) Traffic booked on Full Tariff Rates
(C) Commercial Traffic
(D) Railway Material and Consignments
32) JTBS stands for

(A) Journey Ticket Booking System
(B) Journey Travel Booking System
(C) Jan Sadharan Ticket Booking Sewak
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33) YTSK stands for
A) Yatri Tour Service Kendra
B) Yuva Tickets Seva Kendra
C) Yuva Tour Service Kiosk
D) Yatri Tickets Seva Kendra
34) Overcharge sheets means

(A) Excess Charges Sheet
(B) Excess Fare Sheet
(C) Prepared to refund the excess charges collected from the customer.
(D) Penalty and over charges collected from the customer
35) Demurrage charges are collected towards

A) Detention to Engine
B) Consignments detained in Railway Premises
C) Detention of Rolling Stock
D) Damages to Rolling Stock
36) Wharfage charges are collected towards

(A) Detention to Engine
(B) Consignments detained in Railway Premises
(C) Detention of Rolling Stock
(D) Damages to Rolling Stock
37) Brown field PFT is

A) A newly developed PFT
B) Existing siding converted to PFT
C) Railway Goods shed leased to Private entity
38) Green field PFT is

A) A newly developed PFT
B) Existing siding converted to PFT
C) Railway Goods shed leased to Private entity
39) Assisted siding is

A) Cost of siding is borne by Private Party
B) Cost of the siding is borne by Private Company
C) Cost of the siding is borne by Railways
D) Cost of the siding shared by the railways and party
40) Gross receipts is equal to

A) Earnings from Passenger, Goods & Sundries
B) Earnings from Passenger, Other Coaching Goods & Sundries
C) Gross earnings minus suspense
41) Cash in transit means

A) Credit taken by station but not accounted for in books of accounts of that Month
B) C R Note Acknowledgements not received at the station.
C) C R Notes accounted in Cash Office pending dispatch to station
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D) C R Notes in transit from Cash Office to station
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42)Wagon turn round means
A) Average Time taken for loading of wagons
B) Average Time taken for unloading of wagons
C) Average Time taken for movement of wagons from Originating to
Destination
D) Average Time taken by the wagon from loading to its subsequent Loading
43) TCW (traffic cash witness) belongs to

(A) Accounts Department
(B) Commercial Department
(C) Audit Department
(D) Operating Department
44) Percentage of concession for handicap passenger

(A) 75%
(B) 50%
(C) 25%
(D) 80%
45) Nodal railway for apportionment of earnings

(A) WR
(B) CR
(C) SCR
(D) NR
46) Amount of compensation payable to victim in railway accidents cases

(A) 9 lakhs
(B) 10 lakhs
(C) 15 lakhs
(D) 8 lakhs
47) The basic concept of EOL (engine on load) is

(A) Railway Engines Leased to Private siding.
(B) Engines procured by sidings used for loading/unloading of rakes.
(C) Engine available to customer for their loading and unloading
activities during free time.
(D) Railway Engines provided to released loaded rakes
48) Charges payable by Container traffic is

(A) Freight charges
(B) Haulage charges
(C) Trip charges
(D) Punitive charges
49) LTTC means

(A) Long Term Traffic Contract
(B) Long Time Tenure Contract
(C) Long Term Train Contract
(D) Long Term Tariff Contract
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50) TEFD means
(A) Terminal Empty Flow Direction
(B) Traffic Empty Flow Direction
(C) Train Empty Flow Direction
(D) Traditional Empty Flow Direction
51) FOIS means
(A) Freight Organization and Innovation System
(B) Freight Operations and Information System
(C) Freight Operators and Information Scheme
(D) Freight Operators and Innovative System
52) What is eT-RR

(A) Electronic transmission of railway receipt
(B) Electronic Train Railway Receipt
(C) Electronic Through Railway Receipt
(D) Electronic Traffic Railway Receipt
53) What is e-RD.

(A) Electronic Refund of Deposit
(B) Electronic Refund of Wagon Demand Registration Fee
(C) Electronic Registration of demand for wagons
(D) Electronic Reconciliation of Deposits
54) The three parties involved Tripartite agreement in case of e-payment

(A) Railways, Customer & Bank
(B) Railways, Cosignor & Consigee
(C) Accounts, Commercial & customer
(D) Customer, Bank and RBI
55) Percentage of GST chargeable on AC classes in coaching .

(A) 18%
(B) 12%
(C) 5%
(D) 0%
56) Standard rake size of BOXN wagons

(A) 60 wagons
(B) 59 wagons
(C) 58 wagons
(D) 42 wagons
57) Standard rake size of BCN wagons

(A) 60 wagons
(B) 59 wagons
(C) 58 wagons
(D) 42 wagons
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58) STS stands
(A) Station To System Rate
(B) Station Terminal Station Rate
(C) Station To Station Rate
(D) Station Through Station Rate
59) What is the maximum percentage of discount allowed in the STS scheme
(A) 25%
(B) 30%
(C) 20 %
(D) 15 %
60) Operating ratio is
(E) Total Expenditure/ Total Earnings X 100
(F) Ordinary Working Expenses /Gross Earnings X 100
(G) Ordinary Working Expenses/Gross Receipts X 100
(H) Total Expenditure/Gross Receipts X 100
61) Accounts staff authorised to inspect the basic records at station by

(A) SSO(A)
(B) ISA
(C) TIA
(D) ASV
62) The following items of earnings are not to be Accounted in station earnings
(A) Coaching
(B) Other coaching
(C) Goods
(D) Sundries
63) Nodal bank for door step banking authorised by IR

(A) RBI
(B) UBI
(C) BOI
(D) SBI
64) Advance Reservation Period in case of passenger booking

(A) 60 days
(B) 90 days
(C) 120 days
(D) 150 days
65) The validity of privilege pass is

(A) 3 months
(B) 4 months
(C) 5 months
(D) 6 months
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66) First A pass holders can travel in I AC on privilege account on payment of
(A) Difference of fares between I AC and II AC classes
(B) 50% of difference of fares between I AC and II AC classes
(C) One third of difference of fares between I AC and II AC classes
(D) 25% of difference of fares between I AC and II AC classes
67) MGR scheme means

(A) Minimum Guarantee Revenue Scheme
(B) Merry go Round scheme
(C) Minimum Goods Revenue Scheme
68) Earnings are classified into how many groups.

(A) 2 groups (Coaching & Goods)
(B) 4 groups (Coaching, Other Coaching, Goods & Sundry other earnings)
(C) 3 groups ( Coaching, Goods and Sundry other earnings)
(D) 1 group ( Traffic/Revenue Earnings)
69) The period of LTTC agreement
(A) 3 years
(B) 2 years
(C) 5 years
(D) 10 years
70) LTTC scheme allows rebate for the following pairs

(A) Retention of traffic and incremental traffic
(B) Retention traffic only
(C) Incremental traffic only
(D) Outward traffic only
71) In LTTC scheme, the minimum eligibility condition

(A) 4 MT
(B) 3 MT
(C) 2 MT
(D) 1 MT
72) Under LTTC scheme, the eligibility rebate for retention of traffic
(A) 4 MT
(B) 5 MT
(C) 6 MT
(D) 10 MT
73) Revenue sharing for Green field PFT starts after _

years after notification of PFT.
(A) 2 Years
(B) 3 Years
(C) 5 Years
(D) 10 Years
74) Revenue sharing for Brown field PFT starts after _ years
after notification of PFT.
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(A) 2 Years
(B) 3 Years
(C) 5 Years
(D) 10 Years
75) Terminal Charges payable to PFTs

(A) Rs.16/- per tonne
(B) Rs. 20 per tonne
(C) Rs. 30/- per tonne
(D) Rs.40 per tonne
76) Agreement period for PFT --- years

(A) 10 years
(B) 20 years
(C) 30 years
(D) 25 years
77) The percentage of discount in case of Wagon Investment Scheme

(A) 10 %
(B) 15%
(C) 20 %
(D) 25%
78) Agreement period in wagon investment scheme

(A) 10 years
(B) 20 years
(C) 25 years
(D) 30 years
79) The following is not a component of Traffic suspense

(A) Stations Outstandings
(B) AOB outstanding
(C) Cash in Transit
(D) Bills Recoverable
80) Accounts office Balance sheet closing balance represents

(A) Unrealized Station Outstandings
(B) Unrealized Carriage Bills
(C) Unrealized Bills Recoverable
(D) Unrealized Demands Recoverable
Answer key
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1C 2A 3B 4C 5B 6D 7B 8A 9C 10C 11C
12B 13C 14D 15A 16B 17C 18D 19B 20B 21D 22C
23D 24A 25B 26C 27A 28D 29C 30A 31D 32C 33D
34C 35C 36B 37B 38A 39D 40B 41A 42D 43B 44A
45A 46D 47C 48B 49D 50D 51B 52A 53C 54A 55C
56B 57D 58C 59B 60B 61C 62D 63D 64C 65C 66C
67B 68C 69C 70A 71D 72B 73C 74A 75B 76C 77B
78B 79D 80B
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CHAPTER 7
1 The Duties of TIAs are of such nature that calls for the-----------
1. A) Special initiative
2. B) Vigilance
3. C) Tact & Watchful ness
4. D) All of the above
Answer : D
2 The TIAs should pay attention while checking the records of Stations that _____
A) The returns submitted by the Stations to the Accounts office have been correctly prepared
B) The figures furnished are in accordance with the initial documents and maintained
efficiently and relied upon and used as evidence in a court of law
D) Both (A) & (B) are not correct Answer : C
3 The TIAs are responsible to check and exercise _____
A) A critical check over the transactions as recorded in the initial records which do not come
under the purview of Accounts Office check.
B) Take initiative, show dedication, constant effort and be on the alert to trace any fraud
D) Both (A) & (B) are not correct Answer : C
4 As advisors at stations, the TIAs are also responsible to _____
A) Provide reasonable assistance/guidance to the station staff by way of clarifications and

interpretation of rules and regulations
B) The duties of Accounts Inspectors are solely to find fault and not to educate, instruct and
help staff towards better performance
D) Both (A) & (B) are not correct Answer : A
5 To carry out checks by TIAs, which include Train Checks, Surprise Inspections of Stations,
Goods Depots, Sidings etc., the TIA should carry _____
15
1. A) Checking Authority Card
2. B) Identity Card issued by AO
3. C) Checking Authority cum Identity Card
4. D) Permission letter from the respective HOD
Answer : C
6 The TIAs are expected to work not less than ------hours a day, ----------- time.
1. A) 6 Hours a Day: No scheduled travelling

2. B) 8 Hours a Day: No scheduled travelling
3. C) 6 Hours a Day: Excluding travelling
4. D) 8 Hours a Day: Including travelling
Answer : B
7 TIAs are required to maintain-------showing the movement of work done and forecast of
movements for the next period and the advice in prescribed format sent to HO not later than
the beginning day of the succeeding week.
1. A) Movement Register
2. B) Field Book
3. C) Journal of Movement
4. D) Advice of Movements
Answer : C
8 The Rules regarding charging of Wharfage and Demurrage Charges on Coaching Traffic,
PCEV etc., are dealt in
1. A) IRCA Coaching Tariff Part I Vol.III

2. B) IRCA Coaching Tariff Part II
3. C) IRCA Coaching Tariff Part III
4. D) IRCA Coaching Tariff Part IV
Answer : A
9 -----------contains the calculated rounded off fares for passenger trains for different classes
for distances upto 5000KM, and beyond 5000KM, Station to Station fares for Rajdhani,
Shatabdi etc.
1. A) IRCA Coaching Tariff Part I

Answer : B
10 ----------contains various parcel rates VIZ / scales R,P & S upto 5000KMs. These rates are
shown for 10 KG and multiples of 10 KG
15
1. A) IRCA Coaching Tariff Part I
Answer : C
11 This is a common publication for Coaching and Goods Traffic containing detailed Rules
for acceptance, booking , Carriage and delivery of all explosives and other dangerous goods
1. A) IRCA Coaching Tariff

2. B) IRCA Coaching Tariff - Special Items
3. C) IRCA Goods Tariff - Special Items
4. D) IRCA Red Tariff
Answer : D
12 As per the rules under IRCA Goods Tariff Part I Vol. II, a commodity which cannot be
placed in any of the main commodity heads given in the Goods tariff, shall be charged
1. A) At the highest Class

2. B) At the Lowest Class
3. C) At Special Rate fixed by Zonal Railway
4. D) As per Rates communicated by Railway Board from time time
Answer : A
13 -----------contains freight rates per tonne for different class of commodities for distances
upto 5000KMs. In the Annexure I, freight rates for selected commodities per tonne is given
approximately for distances 500,1000 & 1500Km. In the Annexure II indicative freight rate
for one rake for different type of commodities were given.
1. A) IRCA Goods Tariff Part I .Vol.1

2. B) IRCA Goods Tariff Part II
3. C) IRCA Goods Tariff Part III
4. D) IRCA Goods Tariff Part IV
Answer : B
14 _____ book contains special rules, rates and conditions for the conveyance of explosives
and dangerous goods belonging to military department.
1. A) IRCA Military Tariff Vol.I

2. B) IRCA Military Tariff Vol.II
3. C) IRCA Military Tariff Vol.III
4. D) IRCA Military Tariff Vol.IV
Answer : B
15
15 --------- is published by the Railway Board and contains rules connected with Coaching
traffic, booking and carriage of animals, birds, Railway's monetary liability and prescription
of percentage charge and levy of various charges etc., with procedures for performing day to
day work at stations.
A) Commercial Manual Vol.I
2. B) Commercial Manual Vol.II

3. C) Indian Railway Code for Traffic Department
4. D) Indian Railway Accounts Code Vol.II
Answer : A
16 As per the Schedule of Inspections TIAs are required to inspect 'A' Class
Stations A) B) C)
D) Answer : A
Stations year.
A) B) C) D)
once in every----- half year ending covering total -------in a financial
Four Months : Three Inspections Three Months : Six Inspections Six Months : Two
Inspections Four Months : Four Inspections
once in every----- covering total -------in a financial year. Four Months : Three Inspections
Three Months : Four Inspections
Six Months : Two Inspections
Four Months : Four Inspections
17 As per the Schedule of Inspections TIAs are required to inspect 'B' Class
Answer : C
18 As per the Schedule of Inspections TIAs are required to inspect 'C' Class
Stations A) B) C)
D) Answer : B
once in every----- covering total -------in a financial year. Four Months : Three Inspections
Two Months : Six Inspections
Six Months : Two Inspections
Four Months : Four Inspections
19 As per the Schedule of Inspections TIAs are required to inspect 'D' Class Stations once in
every----- covering total -------in a financial year.
15
A) Four Months : Three Inspections
2. B) Three Months : Four Inspections

3. C) Six Months : Two Inspections
4. D) Month : Twelve Inspections
Answer : D
20 Statement (A): TIAs should confine to verification of initial records at stations and
examination of the Accounts. Statement (B):At times TIAs are responsible for compilation of
accounts, collection of cash, issue of tickets and other allied works at stations.
1. A) Statement (A) is Correct

2. B) Statement (B) is Correct
3. C) Statements (A) & (B) are Correct
4. D) Statements (A) & (B) are not Correct
Answer : A
21 Statement (A): The nature and object of check exercised by the TIA on station accounts
demands that his visits to the station should contain an element of surprise. Statement (B):
The TIA should give intimation to the station staff of dates of their Impending inspection
either on regular or on surprise.
1. A) Statements (A) & (B) are Correct

3. C) Statements (A) & (B) are not Correct
4. D) Statement (A) is Correct
Answer : D
22 During the investigation of a fraud at stations, if it is suspected that any tampering of

record is contemplated, the TIA has -----------relating to case and can take the record with
him enquiry by issuing a---------- to custodian and other officials.
1. A) authority to impound certain or whole record : 'Seizure Memo'

2. B) authority to impound certain or whole record : acknowledgement
3. C) to take a recorded statement : memo
4. D) no authority to impound certain or whole record : letter to the
commercial department
Answer : A
23 The final report of fraud investigated by TIA should contain inter-alia --- ---showing the
amount separately under each head of irregularity.
1. A) Statement of Charge
2. B) Statement of Loss
3. C) Statement of Responsibility of Staff
15
4. D) Statement of modus operandi
Answer : B
24 Every Book, register or return inspected should be initialled in RED INK and dated by the
inspecting TIA, whether there has been any transaction or not since last inspection. Purpose
of it is known as
1. A) Transaction Check
2. B) Objective Check
3. C) Evidence of check
4. D) Token of verification
Answer : C
25 Statement (A): While investigating the fraud, TIA should be careful to record the evidence
completely and in such a way as to with stand the test of cross examination. Statement (B):
The TIA should not make any statement either orally or in writing to the
Commercial/Vigilance/RPF/Police authorities, if and when asked, without the express
permission from Dy.CAO/T
1. A) Statement (A) is Correct

3. C) Statements (A) & (B) are Correct
4. D) Statements (A) & (B) are not Correct
Answer : C
26 For the efficient discharge of duties every Inspector should maintain a -- ---------and -------
in which he should note every day the station inspected and a brief record of work done with
particulars required for the Report
1. A) Field Note Book : Diary

2. B) Rough Note Book : Movement Register
C) Rate Advice : Diary
D) Field Note Book : Rate advice Answer : A
27 (A)Station Inspection Report should be made in 2 parts. Part I, a special report should
cover areas other than those of prescribed check, dealing with procedural or administrative
lapses and irregularities. (B)Part II deals with the report on prescribed check of Coaching and
Goods Accounts of stations as per the prescribed formats
1. A) Statements (A) & (B) are Correct

2. B) Statements (A) & (B) are not Correct
3. C) Statement (A) is Correct
4. D) Statement (B) is Correct
Answer : C
15
28 The UTS(Un Reserved Ticketing system) involve sale through system and and
maintaining of its accounts of sales, refunds, etc., progressively at a central server. Hence it is
the responsibility of TIA to check the transactions in the system with
1. A) Daily Statement of Cancelled/Spl.Cancelled Tickets

2. B) Daily Statement of Non Issued Tickets
3. C) Daily Statement of Cash & Vouchers
Answer : D
29 The TIA is responsible to check------with CBS at the time of opening of inspection of

UTS location and same should be certified in the-----after reconciliation with cash
information statement generated from the system
1. A) Cash on Hand ; Cash Book

2. B) Cash on Hand ; Ledger
3. C) Cash on Hand ; Remittance Note
4. D) Cash on Hand ; Intermediate Terminal Cash
Answer : A
30 While checking at the UTS counter, the TIA should ask the operator to generate an
intermediate Terminal Cash ticket through 'Menu' for verification of --------
1. A) Cash at the CBS

2. B) Cash on Hand
3. C) Cash at the Counter
4. D) Personal Cash of Operator
Answer : C
31 While checking at the UTS counter, the TIA should ensure that the ------ ----of UTS
printed ticket as shown in the ---------must tally with next ticket on
hand in the A)
B) C) D)
Answer : B
printer and there is no mismatch. Opening Number : ITC Ticket Closing Number: ITC Ticket
Issued Ticket: ITC Ticket Cancelled Ticket: ITC ticket
32 TIAs are required to check system issued BPTs for selected and broken period dates for
correctness of the distance and via route from daily/monthly BPT subject to a maximum of --
----------
1. A) 10 BPTs per day

2. B) 5 BPTs per day
15
3. C) All BPTs issued on the day
4. D) BPTs issued for a particular pair of points
Answer : A
33 In the case of frequent issue of system based BPTs for a particular pair of points which are
continuous shall be --------
1. A) Reported in his monthly report

2. B) Reported in his quarterly report
3. C) A special report to Dy.CAO/T
4. D) None of the above
Answer : C
34 It is checked to see by TIA that figures under various heads of Passenger earnings in the
M9- Passenger classification summary should be taken into --------side of the Balance sheet
and cross checked with -------for its correct ness.
1. A) Credit Side : Coaching Summary Book

2. B) Debit Side : Coaching Summary Book
3. C) Credit Side : Money Receipt Classification
4. D) Debit Side : Money Receipt Classification
Answer : B
35 It is checked to see, by TIA that figures under Sundry earnings (such as TTE, Sundries,
Retiring room),shown in ------- should be taken into --------side of the Balance sheet and
cross checked.
1. A) Money Receipt classification: Debit

2. B) Money Receipt classification: Credit
3. C) M-9 Passenger Classification summary(Daily/Monthly) : Debit
4. D) M-9 Passenger Classification summary(Daily/Monthly): Credit
Answer : A
36 The items shown under --------------such as (Manual Cash, Parcels, Luggage etc.,) should
be reconciled by TIA, to see that they are posted------ side of the Balance Sheet.
1. A) Money Receipt classification: Debit

2. B) Money Receipt classification: Credit
3. C) M-9 Passenger Classification summary(Daily/Monthly) : Debit
4. D) M-9 Passenger Classification summary(Daily/Monthly): Credit
Answer : A
37 Error advice debits should be verified from the --------------- and special debits from the ---
----------
15
A) Error Sheet File/Balance Sheet Advice ::: Money Receipt classification
B) Coaching Summary Book ::: Error Sheets
C) Error Sheet File/Balance Sheet Advice ::: Relevant Records/Statements
D) Money Receipt classification ::: Error Sheets Answer : C
38 It is checked, to see that the Imprest Cash supplied to the Station is to be shown on --------
----- of Balance Sheet
1. A) Debit Side
2. B) Credit Side
3. C) Both Debit and Credit Sides
4. D) Closing Balance
Answer : C
39 All Tickets issued by UTS can be issued by JTBS except------------
1. A) Concessional Tickets
2. B) BPTs
3. C) Platform Tickets
4. D) Season Tickets
Answer : A
40 TIA should verify the private Cash declared in the -------verified with that of available in
the system
1. A) Cash Book
2. B) Private Cash Register
3. C) Balance Sheet
4. D) Miscellaneous Cash Register
Answer : B
41 All Cancelled, Special cancellation & Non issued Tickets pertaining to broken and
selected dates of check should be checked with the relevant statement viz.,------
A) Daily Statement of Cancelled Tickets - D8A
B) Daily Statement of Modified, Spl. Cancellation & Student Tickets - D8B
C) Daily Statement of Non Issued Tickets - D8D
42 It is checked to see that the cases of special cancellation of tickets should be recorded in---
-------- with the details and maintained at the counter.
15
1. A) Special Cancellation Register
2. B) Miscellaneous Cash Register
3. C) Cash Book
4. D) Passenger Classification Summary
Answer : A
43 The concession tickets including PTOs are subjected to checks by TIA as per the
guidelines provided in para ------to ensure genuineness.
1. A) Para 238 of IRCM read with para 2114 of A-II

2. B) Para 438 of IRCM read with para 2114 of A-II
3. C) Para 2114 of IRCM read with para 438 of A-II
4. D) Para 438 of IRCM read with para 3114 of A-II
Answer : B
44 It is checked to see by TIA that DTC summary card should be checked for the
broken/selected dates of check with----
1. A) Cash Book
2. B) Cash Information Statement, D-5
3. C) Cash Vouchers
4. D) Billable Vouchers
Answer : B
45 The Daily Summary of Transaction (Cash & Passenger information) D-5 shows ------
A) Cash, Vouchers, CST, RTC and Credit Card
B) Refunds made under each head for individual operator with passenger details
C) Both (A) & (B)
D) Only (B) Answer : C
46 Stock of Tickets Rolls and part rolls are subjected to check of TIA. The correctness should
be
1. A) Certified by TIA for the stock on hand

2. B) Verified by TIA and report to CBS
3. C) Both (A) & (B)
4. D) Only (B)
Answer : A
47 The Money value Books i.e., BPT/EFT/MR kept with CERS, should be linked and
checked by TIA for their---------
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1. A) Continuity in consumption
2. B) Use and availability at the location
3. C) Proper record is kept at the location
Answer : D
48 Normally no manual refund is permitted, in case of instances of manual refunds at stations

the TIA is responsible to check the 'manual refunds' to the extent of -----
1. A) 10% check from the last inspection

2. B) 100% check from the last inspection
3. C) 100% from the last two months
4. D) 100% from the last year
Answer : B
49 Check of Special cancellations for the selected period and broken period, with the Special
cancellation statement should be done-------
1. A) For All entries

2. B) Test check by 10 entries
3. C) Test check by 50% of entries
4. D) 100% broken period only
Answer : A
50 TIA is responsible to check the 'name change register' with the relevant papers and
application to the extent of-------
1. A) 100% check from the last inspection

2. B) 10% check from the last inspection
Answer : A
51 TIA is responsible to check the 'group booking register' with the relevant papers and
application to the extent of-------
1. A) 100% check from the last inspection date

2. B) 10% check from the last inspection date
Answer : A
52 TIAs should check the system BPTs for selected dates and broken period dates for
correctness of the distance, subject to:------
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1. A) 10% system BPTs
2. B) 20% system BPTs
3. C) 10 system BPTs
4. D) 20 system BPTs
Answer : C
53 TIAs should check the ticket roll continuity for the ---------------with the roll continuity
statement and linked to the stock book.
1. A) last completed month

2. B) last completed roll
3. C) last completed to series
4. D) last completed summary card
Answer : A
54 TIAs should check 'distance and fare' from the cancelled tickets fallen on the broken
period selected at random for------------
1. A) 10% Tickets of different combination /destination

2. B) 10 Tickets of different combination /destination
3. C) 20 Tickets of different combination /destination
4. D) 20% Tickets of different combination /destination
Answer : B
55 TIAs should check the Station Balance Sheet Debit side to ensure that
1. A) Bi-furcation of figures should be given for local/foreign

2. B) Base Fare, Reservation Fee
3. C) Superfast charges
Answer : D
56 TIAs should check the Station Balance Sheet Credit side to ensure that
A) The remittances should be verified from the DTC Book after they have been duly verified
with CR Notes
B) Special Credits taken to be verified with DTC Book along with CR Notes
C) (A) only Correct
D) (A) & (B) are correct Answer : D
57 Verification of Special Debits and Special Credits in the Balance Sheet are checked by
TIA
1. A) From the date of last Inspection

2. B) From the Previous Balance Sheet
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3. C) (A) only Correct
4. D) (A) & (B) are correct
Answer : C
58 Exceptional Data Reports(EDR reports) should be checked by TIA to
ensure that A)
B) C) D)
Answer : A
all entries are correctly fed into the system, especially ______ If less Number of Passengers
travelled
If more Number of Passengers travelled
Both (A) & (B) are correct
Both (A) & (B) are not correct
59 Refunds made on the basis of EDR(Exceptional Data Report) feeding should be checked
by TIA --------
A) 100 items for the broken period and 10 items for the selected period
2. B) 100% for the broken period and 10% for the selected period
3. C) 50% for the broken period and 10% for the selected period
4. D) 100% for the broken period and 50% for the selected period
Answer : B
60 It is checked to see by TIA that the License Fees payable by licensee at (YTSK) Yatri
Ticket Suvidha Kendra is Rs.------(as per rates notified from time to time)
1. A) Rs. 5000/- per counter per annum

2. B) Rs. 10,000/- per counter per annum
3. C) Rs.1000/ per counter per annum
4. D) 2% commission on Sales
Answer : A
61 All the accounting reports and other documents are subject to TIAs
check in A) B) C)
D) Answer : C
'India Post PRS Location' at least on a -------- Bi-Annual basis

Quarterly Basis
Bi-monthly basis
Monthly basis
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62 The 'Non rail head PRS centres should be checked by TIAs which include remittance
check at least on a--------
1. A) Bi-Annual basis
2. B) Quarterly Basis
3. C) Bi-monthly basis
4. D) Every alternate month basis
Answer : D
63 The 'Defence PRS centres should be checked by TIAs which include remittance check at
least on a--------
1. A) Bi-Annual basis
2. B) Quarterly Basis
3. C) Bi-monthly basis
4. D) Every alternate month basis
Answer : D
64 The TIA inspection of CTI office for which separate man days have been earmarked
should be conducted once in---------
1. A) Four Months
2. B) Three Months
3. C) Two Months
4. D) a month
Answer : A
65 The Money Value Books i.e., BPT/EFT/MR available with TTE/CTI/Dy.CTI should be
checked by a TIA to ensure that-------
A) No TTE/CTI/Dy.CTI is in possession of more than two books at a time
B) All used books have been returned promptly before receiving a fresh one
C) Books are issued consecutively
66 While conducting the check on TTE's EFT , TIA should ensure that collection of excess
fare has been done ------
1. A) duly quoting the ticket number held

2. B) duly assigning the valid reason
3. C) Both (A) and (B)
Answer : C
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67 It is checked to see by TIA that EFT are prepared and issued in one operation that-----
1. A) by using the double sided carbon paper

2. B) the amount is written in both figures and words
3. C) BothA&B
Answer : C
68 The TIAs report should invariably contain the details of items related to- ----------------
working of TTEs/CTIs to Traffic Accounts Office
A) List of EFT Books/Coupon books not surrendered/produced for inspection along with the
explanation of the holder
2. B) promptness of returns by the holder

3. C) Open/Detailed dates checked
Answer : D
69 The TIAs are authorised to check the work of TTEs in running trains which include _____
A)
B) remitted
C)
D) Answer : D
A) B) C) D)
Answer : D
Plat form Tickets

Retiring Room Tickets / Retiring room occupation Register Bed Roll Tickets
All of the above
The Rly.Cash on hand upto the point of check is correct
The previous duty's earnings has been correctly accounted and at the alighting stations as per
duty roster
The Private Cash is correctly declared All of the above
70 The Ticket collectors register at the stations should be examined to see that recording of
details should reveal-----------
A) that there are no mismatch, Fake, Invalid and manually corrected tickets
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B) that any large number of tickets are found missing from any station
C) that the amount shown in the record foils of EFT books used traced into the DTC book
and verified
71 The TIAs are responsible to check and examine the------------------- with a scope to arrest
loss of Railway revenue involving various aspects which include: element of surprise,
unauthorised operation, proper accountal of charges, unauthorised holding of cash etc.
72 Freight charges and storage charges collected on parcels delivered on the open/detailed
dates of check should be checked by TIA with--------------- for its correctness
A) Station Cash Book
2. B) Parcel Cash Book

3. C) Cash Remittance Note
4. D) Station Balance Sheet
Answer : B
73 After recording the cash on hand in the Cash Book and closing all other books and
registers TIA should verify the correctness of the days transactions with relevant books and
tally the same with the balance of------
1. A) Cash on Hand
2. B) Station Balance Sheet
3. C) Cash Remittance Note
Answer : A
74 A test Check of inventory to the extent of ------------taken by the staff in the last closed
month in weekly inventory book should be examined by TIA
1. A) 10% subject to a maximum of 100 entries

2. B) 10% subject to a maximum of 10 entries
3. C) 10% subject to a maximum of 50 entries
4. D) 5% subject to a maximum of 50 entries
Answer : C
75 During the check, TIA should ensure that Parcels shown as delivered but found 'on hand'
are noted for recovery of-------
1. A) Wharfage due
2. B) Demurrage due
3. C) Charges due
4. D) Cash due
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Answer : A
76 Any item of package found in physical inventory by TIA, but not found outstanding in the
PMS system should be treated as a case of evasion of------- -
1. A) Wharfage Charges
2. B) Demurrage Charges
4. D) Only (B)
Answer : A
77 The aspect of re-weighment has been addressed in the PMS, however, the TIA should
resort to test check of------------traffic to the extent of ---------
A) High value items ;;;5 % PW Bills both Inward and Outward per month
2. B) Perishable ;;; 5 PW Bills both Inward and Outward per month

3. C) Perishable ;;; 10% PW Bills both Inward and Outward per month
4. D) High value ;;;10 % PW Bills both Inward and Outward
Answer : B
78 Luggage and Parcel delivery books should be checked for the select and broken dates by
TIAs, to see that the total amount of the shift/day has been correctly accounted in the-------
1. A) DTC Book
2. B) Luggage Cash Book
3. C) Parcel Cash Book
4. D) Both (B) & (C)
Answer : A
79 The TIA should check all deliveries of the dates under check and see that all deliveries of
paid items are invariably taken into account in the-------
1. A) DTC Book
2. B) Luggage Cash Book
3. C) Parcel Cash Book
4. D) Both (B) & (C)
Answer : D
80 TIAs should check that where Parcels have been delivered with out collection of RRs the
requisite-------------has been tendered by the consignee.
1. A) Indemnity Bond
2. B) Guarantee Bond
3. C) Personal Undertaking
4. D) Affidavit issued duly certified by Notary
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Answer : A
81 The correctness of wharfage charges on booked luggage and parcels should be checked in
the delivery book, other than the broken periods of check, for 'A' Class Stations, on the basis
of
A) 9 days transactions out of which 5 dates to be checked in
consecutive
B) 15 days transactions out of which 10 dates to be checked in
order
consecutive
C) 9 days transactions out of which all dates to be checked in
consecutive
D) 15 days transactions out of which 5 dates to be checked in
consecutive Answer : A
82 The correctness of wharfage charges on booked luggage and parcels should be checked in
the delivery book, other than the broken periods of check, for 'B' Class Stations, on the basis
of
A) 9 days transactions out of which 5 dates to be checked in
order
order order
consecutive
B) 15 days transactions out of which 10 dates to be checked in
order
order
consecutive
C) 9 days transactions out of which all dates to be checked in
consecutive
D) 15 days transactions out of which 5 dates to be checked in
consecutive
Answer : B
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83 --------- Free Service Way Bills issued during one complete period (in any case not less
than 6 items) and -------- of Free Service Way Bill issued during incomplete period should be
examined by TIA.
order order
1. A) 5%:10%
2. B) 15% : 10%
3. C) 10%:5%
4. D) 10% : 10%
Answer : A
84 TIAs should check 'Lease Account' transactions of VPUs/SLRs to the extent of ------
transactions since the last inspection.
1. A) 50%
2. B) 100%
3. C) 10% Test Check
4. D) 15% Test Check
Answer : B
85 TIAs should check -----of the Luggage Tickets issued on the dates of detailed check and --
---of Luggage tickets issued since the date of previous inspection(than the dates of select
dates)subject to a minimum of 50 LTs in
the case A) B) C)
D) Answer : A
of Large stations. 50% ; 20% 50% ; 40% 20% ; 50%
50% ; 100%
86 On advice from the Commercial Department,------- should attend and witness the auction
sale of consignment / lost property at stations or LPOs to ensure that no article of value has
been put on sale without a predetermined Reserve Price.
1. A) TIA
2. B) ISA
3. C) ASV
4. D) SSO(A)
Answer : A
87 For the booking of Special Parcel Trains, the TIA should check that the party has
deposited a sum of Rs----------or according to latest notified rate through MR.
A) B) C) D)
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Answer : A
Rs.1500/- + Taxes Rs.2500/-+ Taxes Rs.5000/-(incl Taxes) Rs.5000/-+ Taxes
88 At Goods Shed the TIA should count all the cash and vouchers on hand including floating
cash, and checked to see that the same are recorded in the - -------
1. A) Cash Remittance Note

2. B) Goods Cash Book
3. C) Goods Balance Sheet
4. D) Station Balance Sheet
Answer : B
89 Wagon Registration Fee Deposits and Refunds are subject to TIA check and the
transactions are entered in the---------on the date of collection and entered in the --------.
1. A) Cash Remittance Note : Monthly Statement

2. B) Goods Cash Book : WRF Statement
3. C) Goods Balance Sheet ; WRF Register
4. D) Station Balance Sheet : WRF Statement
Answer : B
90 The general checks of TIAs under FOIS include _____
1. A) Check of Forwarding Notes

2. B) Check of Wagon Transfer Register
Answer : C
91 The Check of RRs under FOIS by TIA include _____
A) The amount shown in the RR have been correctly accounted for in the Cash/E- Payment
Register
B) The pricing policy charges i.e., Busy Season charge, Supplementary charges, Congestion
charges are levied as notified
C) The Rating, routing & classification of charges are as per extant rules.
92 The check of FOIS Out ward invoices index register should be done by TIA in respect of -
----------and ---------since the last inspection.
1. A) 5 Local ;;; 5 Foreign

2. B) 10 Local ;;; 10 Foreign
3. C) 15 Local ;;; 5 Foreign
4. D) 15 Local ;;; 15 Foreign
15
Answer : A
93 The TIAs should check the collected RRs of inward traffic as ----------- during the days of
broken period and at least ----- in select period.
1. A) 10% Test Check ;;;; 5 RRs in select period

2. B) 100% Check ;;;; 5 RRs in select period
3. C) 10% Test Check ;;;; 50 RRs in select period
4. D) 100% Check ;;;; 10 RRs in select period
Answer : B
94 TIA should ensure that all due undercharges worked out and posted in the Delivery Book,
are correctly recovered through Cash Register and the same is checked with outward RRs ----
--
A) 100% for 5 days transactions to be covered for entire broken period
B) 10% Test check for one week transactions for entire broken period
C) 100% Check for 10 days transactions for the entire broken period
D) 100% check for all transactions for the entire period since the last inspection
Answer : A
95 The Total MRs issued by station for collection of undercharges or realized of freight or
other charges like demurrage/wharfage/siding/stabling/ground usage/shunting/punitive
freight/debits paid etc., should be checked by TIA-------
A) 100% for 5 days transactions to be covered for entire broken period
2. B) 10% Test check for one week transactions for entire broken period
3. C) 100% Check for 10 days transactions for the entire broken period
4. D) 100% check for all transactions for the entire period since the last
inspection
Answer : D
96 To ensure correctness of accrued siding/shunting charges, the entries in the

Siding/Shunting Register for ------------in which inspection is taken up.
1. A) One preceding month

2. B) All Transactions since the last inspection
3. C) At least for 3 months
4. D) Two preceding months
Answer : A
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97 TIA is responsible to check Demurrage & Wharfage charges are correctly posted in the
Registers and all entries are checked, since last inspection which cover ____
A) Accrued charges are correctly entered into the Registers and Balance Sheet
2. B) Collected charges are remitted correctly and in time

3. C) Remission orders/Statements have been correctly done as per the
Rules and regulations
98 TIA during his regular inspections should check the weigh Bridges, the checks are _____
A) Weigh bridge is in working condition and the licenses given by the scale and
measurement of the State Government is in currency
B) The required register/files maintained containing weighment sheets, lapses are reported to
Traffic Accounts office
C) Necessary handling/Demurrage charges are collected on account of excess loading at the

Rly. premises
99 The siding charges are collected as per the notification issued from time to time and TIA
checks include
A) The shunting charges are collected on actual performance as per Engine Hour Cost
B) The additional shunting done as per request of siding owner dues to be collected
C) The siding agreement is current and available
100 TIA should check the 'Opening Balance' items consisting (Outstanding) items of: Debits,
Demurrage charges, Wharfage charges, Freight, siding/shunting charges from the balances of
_____
1. A) Items of Last Balance Sheet

2. B) Items of Registers
3. C) Items of Error Sheets
4. D) Items of Cash Book Summary
Answer : A
101 It is checked to see by the TIA, the balance Sheet item of 'Freight Outward paid' in Local
Traffic is verified with that ____
15
2. B) Local paid statement of current month
C) Items of Error Sheets
D) Items of Cash Book Summary Answer : B
102 The Balance Sheet Check by TIA against the items of 'Foreign outward paid' involve
verification of ____

2. B) Foreign paid statement of current month
3. C) Items of Error Sheets
Answer : B
103 Under the item of Balance Sheet checks, TIA is responsible to check the 'To Pay Inward
Traffic' with ____
1. A) Local paid statement of current month

3. C) Delivery Book summary for To-pay traffic/MPA
Answer : C
104 Undercharges and Special Debits' in the Balance Sheet, TIA should verify ____
1. A) Local paid statement of current month

3. C) Delivery Book summary for To-pay traffic/MPA
4. D) Undercharges statement of current month for Local and Foreign
along with Cash Office Disallowance Statement
Answer : D
105 TIA is responsible to check the Error Advices under Balance Sheet item from the source
documents of _____
A) Delivery Book summary for To-pay traffic/MPA
B) Undercharges statement of current month for Local and Foreign along with Cash Office
Disallowance Statement
C) Items of Cash Book Summary
D) From Error Schedule and Error Sheets received. Answer : D
15
106 The items of 'Demurrage and Wharfage Charges' are checked to see by TIA in the
Balance Sheet with
A) Monthly returns Summary of Demurrage and Wharfage charges of current month
2. B) Delivery Book summary for To-pay traffic/MPA

3. C) Undercharges statement of current month for Local and Foreign
along with Cash Office Disallowance Statement
D) Items of Cash Book Summary Answer : A
107 The items of 'Siding and Shunting charges' of Balance Sheet are checked to see by TIA
with _____

3. C) Monthly returns Summary of Siding Charges and Shunting
charges of current month
D) Items of Cash Book Summary Answer : C
108 The item of 'Excess in Booking' of Balance Sheet is checked to see by TIA that ____

D) Cash Book Summary of current month and EB monthly returns
Answer : D
109 The vouchers issued for waival of of 'Demurrage and Wharfage chages' issued by the
authorities _____
A) Waiver authorities summary prepared on the basis of Waiver authorities receive during
current month

D) Cash Book Summary of current month and EB monthly returns Answer : A
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110 The item of 'Cash' in the Balance sheet is checked to see by TIA, which consist of Bank
Challan, E-payment advice, Hard Cash etc., with ____
1. A) C.R. Notes
3. C) Cash Book Summary of current month and EB monthly returns
Answer : A
111 TIA should check the details of all the rakes weighed and time taken in weighment are
entered in the _____
1. A) Delivery Book summary for To-pay traffic/MPA

2. B) Weighment Register
3. C) Items of Cash Book Summary
4. D) Foreign paid statement of current month
Answer : B
112 It is checked to see by TIA where 'To Pay' freight and weight shown in MPA is in excess
of the corresponding figures in the delivery book ____
1. A) that undercharges are collected and realized.

2. B) the amount remitted and posted in Cash Book and entries made
in the MPA
C) taken as a Special Debit in the Goods Balance Sheet
113 Under the container traffic items, TIA should check the forwarding Note tendered by
CTO that commodities are ____
1. A) Notified and declared properly

2. B) Restricted commodities are not booked and Carried
3. C) Both (A) & ( B)
4. D) (A) only
Answer : C
114 Under Container Traffic the RRs are checked to see by TIA that ____
A) haulage charges are covered according to 'Container haulage rate' and 'Container class
rate' applicable and as notified.
B) non payment of haulage charges proper to dispatch of train, should be booked as 'To-Pay'
and 'To-pay' surcharge as notified.
C) Both (A) & ( B)
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D) (A) only Answer : C
115 It is checked to see by the TIA, that Terminal Access charges are levied -----------
containers handled at the CRT.
1. A) As per Rake Basis

2. B) As per the Actual Composition
3. C) The Actual No. of Wagons
4. D) As per the No. of containers handled
Answer : A
116 TIA should ensure that rakes loaded(except EXIM traffic) at each loading point for each
stream are weighed and RRs ae prepared only after weighment on the basis of _____
1. A) Declared Weight
2. B) Actual Weight
C) Gross Weight
D) Tare Weight Answer : B
117 The criteria for selecting the check of outward RRs of Container Traffic by TIA will be
____
1. A) 10 RRs for 'A' Class station and 5 RRs for 'B' class station
2. B) 5 RRs for 'A' Class station and 15 RRs for 'B' class station
3. C) 10 RRs for 'A' Class station and 15 RRs for 'B' class station
4. D) 10 RRs for 'A' Class station and 10 RRs for 'B' class station
Answer : A
118 The detention charges of containers are calculated and levied _____
A) after expiry of the free time and rate agreed at the time of agreement modified yearly.
2. B) after expiry of the free time and rate notified from time to time
3. C) after expiry of the free time and rate notified as per the MOU with
CONCOR
D) after expiry of the free time and fixed rate notified. Answer : B
119 TIAs should ensure the levy of 'Ground Usage Charges' as per train per hour basis,
irrespective of the number of containers or goods for the use of ground at CRT for-------
1. A) full standard rake at the prevailing rate of wharfage charges

2. B) full standard rake at the prevailing rate of charges notified
separately
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C) full standard rake as per the agreement rate of charges with CONCOR
D) full standard rake as per the rate of agreement charges with the specified agency
Answer : A
120 The extent of TIAs check for detention charges for container traffic should be total -------
---------in three different months by selecting at least one
day from each period , since---------- as including dates of broken and select period.
1. A) different 10 days :::: since 3 months

2. B) different 20 days :::: since last inspection
3. C) different 10 days :::: since last inspection
4. D) different 5 days :::: since last inspection
Answer : C
121 Development surcharge as applicable on goods traffic is --------------on container traffic.
1. A) Leviable
2. B) Not leviable
3. C) Leviable on selected commodities
Answer : A
122 TIA should check the stabling charges for container traffic are worked and collected as
per the prevailing rates as notified:--------
1. A) as per concession agreement on the concessionaire's train

2. B) full standard rake at the prevailing rate of charges notified
separately
C) full standard rake as per the agreement rate of charges with CONCOR
D) full standard rake as per the rate of agreement charges with the specified agency
Answer : A
123 TIA should check that recovery of cases on account of mis-declaration, the penalty-------
-----in addition to the Haulage Charge otherwise leviable on the rake
1. A) As per Rake Basis

2. B) As per the Actual Composition
3. C) the Actual No. of Wagons
D) As per the No. of containers handled Answer : A
15
124 The Form recording particulars of debits and Credits on account of Inward Parcels 'To-
Pay' traffic and Error Sheets, and details of all cash and vouchers on hand at the time of
opening of Inspection of TIA
1. A) T.A.2F
2. B) T.A.3F
3. C) T.A.4F
4. D) T.A.5F
Answer : A
125 Reweighment of parcels under taken at Stations by the TIA both for Local, Foreign are
examined and reported in _______
1. A) T.A.2F
2. B) T.A.3F
3. C) T.A.4F
4. D) T.A.5F
Answer : B
126 The information on irregularities to be sent to Accounts Office for the purpose of
checking, to be reported section wise is sent through _____
A) B) C) D)
Answer : C
T.A.2F T.A.3F T.A.4F T.A.5F
127 The details to be reported by TIA on the checks of Consignments examined for mis-
declaration, Parcels found on hand without way bills through ____
1. A) T.A.2F
2. B) T.A.3F
reported A) B) C)
D) Answer : A
C) T.A.4F
D) T.A.5F Answer : D
128 All kinds of irregularities found by TIA for which action is to be taken by the
commercial department of Divisions under Part I and II are reported through
1. A) T.A.6F
2. B) T.A.3F
3. C) T.A.4F
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4. D) T.A.5F
Answer : A
129 The irregularities on not admitted debits for both Local and Foreign traffic including
Wharfage and Demurrage charges are reported by TIA through
1. A) T.A.6F
2. B) T.A.7F
3. C) T.A.4F
4. D) T.A.5F
Answer : B
130 The Statement of Missing invoices identified by TIA at stations is
through T.A.6F
T.A.7F T.A.10F T.A.5F
131 The TIA should report Station performance through a report under form
1. A) T.A IF
2. B) T.A.15F
C) T.A.10F
D) T.A.5F Answer : A
132 The details of 'Freight Outstanding for goods on hand' for over 6 months, Wagon loads
not received over 3 months and Statement of loaded
wagons' are A)
B) C) D)
Answer : A
reported by TIA through T.A.6F

T.A.15F
T.A.10F
T.A.20F
133 The details of excess and unclaimed goods on hand not brought into the excess and
unclaimed register and no action has been taken by station staff is reported by TIA through
A) B) C) D)
Answer : D
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T.A.7F T.A.4F T.A.5F T.A.6F
134 In the case of levy of 'Demurrage and Wharfage charges ' and subsequent waival by
commercial officers it is checked to see that
A) The charges are waived at different levels as per the permissible limits and powers of the
officers.
B) There should not any irregular waival, which will result in loss of revenue to Rlys.
C) There are no outstanding dues and the charges are realized with out delay
135 Station Balance Sheet prepared by each Station which is known as
1. A) Commercial Balance Sheet

2. B) Profit & Loss Account of Station
3. C) Cash Book of Station
4. D) Personal Account of Station Master
Answer : D
136 Normally Station Balance Sheet is prepared
1. A) Separately for coaching and Goods transactions

2. B) Only one Balance Sheet for each Station is adequate
3. C) It can be prepared once in 3 months
Answer : A
137 Periodicity of preparation of Station Balance Sheet is
1. A) Once in a year
2. B) Once in a month compulsorily
3. C) No such time limit
4. D) As and when required
Answer : B
138 Debit Side of Balance Sheet of a Station represents
1. A) Earnings of a month
2. B) Opening Balance plus Earnings of a month
3. C) Opening Balance pus Cash and vouchers remitted
4. D) All the above.
Answer : B
139 Closing balance of Station Balance Sheet represents
1. A) Cash in hand only

2. B) Station Outstanding
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3. C) None of the above
D) Just a balancing item without any purpose Answer : B
140 Which one of the following is special debit in the Balance Sheet
1. A) Error Sheet
2. B) Disallowances by the Cashier
3. C) Revenue collected on behalf of other station
4. D) All the above
Answer : D
141 Advice of Internal Check contains the following
1. A) Closing balance as arrived by the Station in Balance Sheet

2. B) Closing Balance as arrived at by Traffic Accounts after internal
check
C) Difference explained due to error sheets and disallowances etc.
D) All the above Answer : D
142 Advice of Internal check reflects and communicates to Station about
1. A) The results of internal check

2. B) Position of accountal of error sheets by the station
3. C) Issued every month by traffic accounts
4. D) All the above
Answer : D
143 In A) B) C)
D) Answer : A
the absence of receipt of Balance Sheet from a Station___ Approximate Balance Sheet is
prepared by the Station Ignore and wait for the balance sheet
Ignore and wait for the balance sheet
None of the above
144 Special Credits in Balance Sheet comprise of
1. A) Those allowed by the Traffic Accounts

2. B) Those taken independently by the Station
3. C) Both (a) and ( b) above
Answer : C
15
145 Traffic Book consists of
1. A) Part A Station Account

2. B) Part B Net results of Apportionment
3. C) Traffic Account
4. D) All the above
Answer : D
146 Traffic Book is a compilation of earnings of a Zonal Railway comprising
1. A) Coaching
2. B) Goods
3. C) Sundry and other coaching including Net results of Apportionment
4. D) All the above
Answer : D
147 Traffic Account is a ledger account prepared in
1. A) Part A of Traffic Book

2. B) Part B of Traffic Book
3. C) Part C of Traffic Book
Answer : C
148 Closing Balance of Traffic Account represents A) Gross earnings
2. B) Apportioned earnings
3. C) Originating earnings
4. D) Unrealized earnings
Answer : D
149 Incorporation of earnings of a Zonal railway into General Books is done
1. A) Through Transfer
2. B) Accountal through Focal point Bank
3. C) Through a JV in Part D of Traffic Book
4. D) All the above
Answer : C
150 Apportionment of earnings is done based on distance by
1. A) RITES
2. B) CRIS
3. C) Western Railway
4. D) Railway Board
Answer : B
151 Earnings of TTE are finally treated as
15
1. A) Apportioned like other earnings
2. B) Retained by collecting Railway
3. C) Both (a) and ( b)
Answer : B
152 Method of Apportionment is based on
1. A) Centralised Apportionment
2. B) Independently done by Zonal Railways
3. C) Carried out by Railway Board
4. D) None of the above.
Answer : A
153 Apportionment of Earnings is coordinated by
1. A) Railway Board
2. B) Western Railway
3. C) COFMOW
4. D) RITES
Answer : B
154 Difference between earnings as per Traffic Book and General Books is
1. A) Cash in transit
2. B) Traffic Suspense
3. C) Double accountal
Answer : A
155 Traffic Suspense consists of
1. A) Station Outstanding
2. B) Accounts Office Outstanding
3. C) Cash in Transit and Balance under Demands Recoverable
4. D) All the above
Answer : D
156 Apportioned Earnings are worked out on
1. A) Zonal Railways
2. B) Production Units
3. C) Indian Railways
4. D) All the above
Answer : A
157 At IR level earnings are actually on
A) Apportioned
15
2. B) Originating
3. C) Traffic receipts
Answer : B
158 Traffic Account is ledger of Home Railway which serves as
1. A) Debtor for all earnings

2. B) Creditor for realization
3. C) Creditor for closing balance
4. D) All the above
Answer : D
159 Earnings of a Zonal Railway are incorporated into
1. A) Account Current of Zonal Railway

2. B) Sent to Railway Board directly by Traffic Accounts
3. C) Both (a) and (b)
Answer : A
160 Time limit for raising debits ordinarily from the date of transaction is
1. A) No such limit
2. B) 3 years
3. C) 6 months
4. D) One year
2. B) 30 days
3. C) 15 days
4. D) No Limit
Answer : C 161 Q)
Time limit for raising objection on Error sheets by the Station A) 60 days
Answer : B
162 Accountal of Error Sheets and advices of debits should be
1. A) In the first Balance sheet on hand

2. B) In 3 months
3. C) I one month
4. D) Maximum a year
Answer : A
163 Admitted debits are cleared by
1. A) Cash and Write off by the competent authority

2. B) Salary recovery
3. C) Transfer to other stations
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4. D) All the above
Answer : D
164 Disputed debits are cleared either by
1. A) Conversion to Admitted and cleared

2. B) Special Credit
Answer : C
165 Error Sheet is prepared in
1. A) 3 copies
2. B) 4 copies
3. C) 2 copies
4. D) 5 copies
Answer : B
166 Accounts check of traffic earnings includes
A) That the party correctly pays
2. B) That the revenue is correctly accounted

3. C) That the revenue is apportioned among Railways where required
4. D) All the above
Answer : D
167 Test Balance Sheet is prepared by
1. A) Traffic Accounts
2. B) Commercial Department
3. C) Sr TIA
4. D) Audit
Answer : C
168 Test Balance Sheet is prepared for
1. A) The month when Balance Sheet is not available

2. B) To test the accuracy of Balance Sheet
3. C) For a broken period of a month
Answer : C
169 ThejobofaSrTIAisto
1. A) To inspect station Accounts

2. B) To inspect and submit report as per approved program
3. C) To supplement the internal check of TA branch
4. D) All the above
15
Answer : D
170 Clearance of Station outstandings is the responsibility of
1. A) Accounts Office
2. B) Station master
3. C) Audit Department
Answer : B
171 Accounts Office Balance Sheet is prepared with a view to
1. A) Bring all carriage bills into Account

2. B) Raise bills against departments concerned
3. C) Realize them in Cheque or DD etc.
4. D) All the above
Answer : D
172 Closing balance of Accounts Office Balance sheet represents
1. A) Carriage Bills for which bills raised but not realized

2. B) Carriage bills for which Bills not raised
3. C) Both (a) and (b) above
Answer : C
173 Realization of Amounts due to Railway from other departments is the
1. A) Responsibility of Traffic Accounts Department

2. B) Responsibility of Commercial Department
Answer : A
174 Commission charges billed and raised separately on warrants should be
1. A) Credited to Sundry earnings

2. B) Should be treated as Misc. receipts
3. C) Should be credited to Passengers
4. D) All the above
Answer : A
175 No commission charges applicable on
A) Prisoners' warrants
2. B) High Official Requisitions

3. C) Both (a ) and (b) above
4. D) Only (a) or (b)
Answer : C
15
176 Computer Program relating to Invoices accountal is called
1. A) Freight Operating Information System (FOIS)

2. B) AFRES
3. C) IPAS
Answer : A
177 FOIS program is monitored by
1. A) RITES
2. B) CRIS
3. C) ECIL
4. D) CMC
Answer : B
178 Most of the freight in IR is collected through
1. A) Cash or DD
2. B) E freight payment
3. C) Cheques
Answer : B
179 Tri party agreement for e payment means
1. A) Railway, Accounts and Bank

2. B) Railway, Party and Bank
3. C) Bank, RBI and Party
4. D) All the above
Answer : B
180 Security against default of payment of freight is ensured by
1. A) Obtaining Bank Guarantee from the party

2. B) Indemnity bond submitted by the party
3. C) Letter of Credit is operated
Answer : A
181 FAUC in invoices means
1. A) Freight Adjustment of Undercharges

2. B) Freight Accountal of Undercharges
3. C) Fast Accountal of User Commission
Answer : A
182 FAOC invoices means
15
1. A) Freight Adjustment of other Charges
2. B) Freight Adjustment of Overcharges
3. C) Full Accountal of Office Charges
4. D) Free Accountal of Overcharges
Answer : B
183 Invoice is generated on FOIS
1. A) On Receipt of weighment advice

2. B) On collection of payment of freight
3. C) Compliance of both (a) and (b)
Answer : C
184 While apportioning Goods earnings,
A) Transhipment charges are credited to Home Railway
2. B) Terminal Charges are excluded from apportionment

3. C) Both (a) and (b) are excluded from apportionment
4. D) All are apportioned
Answer : C
185 Apportionment of traffic earnings done by
1. A) RITES
2. B) CRIS
3. C) Northern Railway
4. D) Railway Board
Answer : B
186 Apportionment of traffic earnings done in which part of traffic book?
1. A) Part A
2. B) Part B
3. C) Part C
4. D) Part D
Answer : B
187 How many parts are there in traffic book?
1. A) 2
2. B) 3
3. C) 4
4. D) 5
Answer : C
188 which earnings are not apportioned amongst railways?
1. A) parcels
15
2. B) luggage
3. C) passengers
4. D) goods
Answer : B
189 periodicity of apportionment of earnings amongst railways?
1. A) monthly
2. B) quarterly
3. C) half yearly
4. D) yearly
Answer : A
190 Traffic book part A deals with
1. A) station earnings
2. B) apportionment
3. C) Accounts office balance sheet
4. D) exchange of JVs
Answer : A
191 The following instrument cant be accepted towards freight payment
1. A) demand draft
2. B) E-payment
3. C) Cheque issued PSUs
4. D) cheque issued by private parties
Answer : D
192 Cash acceptance limit for booking goods traffic
1. A) 10 thousand
2. B) 20 thousand
3. C) 30 thousand
4. D) 40 thousand
Answer : A
193 The following sub major head is not available for traffic earnings
A) Abstract "w"
2. B) Abstract "x"
3. C) Abstract "y"
4. D) Abstract "z"
Answer : A
194 For detaining privately owned wagons on railway lines beyond authorised free time what
charges are collected?
15
1. A) Demurrage
2. B) Wharfage
3. C) Stacking
4. D) Stabling
Answer : D
195 PFT stands for
1. A) public freight terminal

2. B) private freight terminal
3. C) public freight terminus
4. D) private freight terminus
Answer : C
196 For detaining wagons beyond free time, what charges are collected?
1. A) wharfage
2. B) stacking
3. C) stabling
4. D) demurrage
Answer : D
197 For detaining inward consignments in railway premises what charges are collected?
1. A) wharfage
2. B) stacking
3. C) stabling
D) demurrage Answer : A
198 freight revenue statement (originating) represented through statement
1. A) 7a
2. B) 8a
3. C) 8b
4. D) 9a
Answer : A
199 The following is not accounted under other coaching earnings?
1. A) parcel traffic
2. B) passenger fare
3. C) TTE earnings
4. D) luggage earnings
Answer : B
200 TTE earnings are reflected under
1. A) coaching
15
2. B) other coaching
3. C) sundry
4. D) None of above
Answer : B
201 Reservation charges for tickets are reflected under
1. A) coaching
2. B) other coaching
3. C) sundry
4. D) None of above
Answer : B
202 The following is not sundry earning
1. A) retiring room charges

2. B) lease of railway land
3. C) advertisement charges
4. D) luggage booking charges
Answer : D
203 Operating ratio is calculated on
1. A) originating earnings
2. B) apportioned earnings
3. C) both
Answer : B
204 Minimum pay revised to during 7th pay commission
1. A) 22000
2. B) 18000
3. C) 19000
4. D) 20000
Answer : B
205 child care leave applicable during service
1. A) 730 days
2. B) 750 days
3. C) 365 days
4. D) 450 days
Answer : A
206 Goods Machine prepared abstract MPA shows
1. A) All invoices issued from a station during a month

2. B) All invoices issued to a particular station during a month
15
C) All invoices booked from particular station and received at particular station
D) None of these Answer : B
207 The issue of classification/reclassification of any commodity is referred to
1. A) Convention committee
2. B) Estimates committee
3. C) PAC
4. D) Railway Rate tribunal
Answer : d
208 In A) B) C)
D) Answer : D
209 In A) B) C)
D) Answer : D
Railways Traffic costing which method of costing is followed ? Job costing
Batch costing Progress costing Operating costing
Goods Traffic Accounts Section MPA means Manual prepared Abstract of Goods. Machine
Prepared Apportion statement. None of these
Machine prepared Abstract showing details of invoices
210 All cash and other than cash transactions in a station are entered daily in a book called
1. A) Daily trains cash book

2. B) Daily station cash book
3. C) Day book
D) None of these Answer : A
211 MPAs
A) Through DTC
are now compiled in stations
2. B) Manually
3. C) Through FOIS
4. D) None of these
Answer : C
212 If Indented for a goods rake amount of WDRF to be paid
15
1. A) Rs.10000/-
2. B) Rs.50000/-
3. C) Rs.15000/-
4. D) Rs.25000/-
Answer : B
213 PNR in PRS system represents
1. A) Primary number record

2. B) Passenger name record
3. C) Public Numerical Roll
4. D) Passenger Number Record
Answer : B
214 FOIS in GOODS represents
1. A) Freight On Information System

2. B) Freight Operations Invoice System
3. C) Freight Operations Information Systems
4. D) Freight Operations Indent System
Answer : C 215 Some
times on Goods RR FAUC is found. What it represents?
1. A) Freight at Unified charge

2. B) Freight adjustment, undercharges
3. C) Freight And Optional Charges
4. D) Freight and Over Loading Charges
Answer : B 216 Some
Answer : B 217 STBS
Answer : C
218 While doing transactions through Point Of Sale machines RRN is printed on the slip
generated from the machine. RRN means
1. A) Railway receipt note

2. B) Receivers Receipt Note
3. C) Retrieval reference number
4. D) Related Reference Number
Answer : B
219 _____Commission payable to STBS if the sales turn over is Rs1 to15000
1. A) 15 % (subject to minimum of 500)

2. B) 20 % (subject to minimum of 500)
15
times on Goods RR FAOC is found. What it represents?
1. A) Freight and Other Charges

2. B) Freight Adjustment Overcharge
3. C) Freight and Optional charges
4. D) Freight and over loading charges
represents
1. A) Station Ticket Booking Supervisor

2. B) Station Ticket Booking Service
3. C) Station Ticket Booking Sewak
4. D) Stationary ticket Booking Sewak
C) 12 % (Minimum Rs .500/)
D) 18 % (Minimum Rs.500 /) Answer : A
220 Tickets are issued through the system UTS. What is meant by UTS?
1. A) Unified ticketing system

2. B) Universal ticketing system
3. C) Urban ticketing system
4. D) Unreserved ticketing system
Answer : D
221 Clerkage charge in case of cancellation of a parcel way bill is _____
1. A) Rs. 10
2. B) Rs. 20
3. C) Rs. 30
4. D) Rs. 60
Answer : A
222 Clerkage charge for Passengers in case of unreserved ticket is _____
1. A) Rs. 10
2. B) Rs. 30
3. C) Rs. 60
4. D) Rs. 20
Answer : B
223 Clerkage charge for passenger in case of a passenger holding a 2 AC with RAC status
and cancelled as on 1-1-2020.
1. A) Rs.60
2. B) Rs.65
3. C) Rs.120
15
4. D) Nil Refund
Answer : B
224 Wharfage charge for a 2 wheeler if delivered after free time in parcel office (excluding
GST) as on 1-1-2020.
1. A) Rs.10 per hour

2. B) Rs. 15 per hour
3. C) Rs.5 per hour
4. D) Rs.12 per hour
Answer : A
225 Sundry earnings are classified Under____
1. A) abstract A
2. B) abstract X
3. C) abstract Y
4. D) abstract Z
Answer : D
226 Among the following who is authorized to issue a reservation ticket ?
1. A) JTBS
2. B) YTSK
3. C) STBS
4. D) GTBS
Answer : B
227 ROPD Stands for
1. A) Refunds of previous day

2. B) Returns of previous day
3. C) Rates of previous day
4. D) Routines of Previous Day
Answer : A
228 YTSK`S are authorized to collect service charges from customers while booking
reservation tickets. What is the amount of Railway share out of it?
1. A) 20% of service charge collected

2. B) 25 % of service charge collected
3. C) 15 % of service charge collected
4. D) 18 % of service charge collected
Answer : B
229 In case of cancellation of PWB/LT ticket which of the following foils are to be received
in Traffic Accounts Office along with returns.
15
1. A) Only Accounts Foil
2. B) Accounts, Receipt , Guard Foils
3. C) Accounts & Guard Foils
4. D) Accounts,Record,Receipt&Guard foils
Answer : B
230 For booking on line coaching traffic an organization by Name
1. A) Indian Railway Commercial and Traffic Corporation

2. B) Indian Railway Catering and Tourism Corporation
3. C) Indian Railway Commercial and Tourism Corporation
4. D) Indian Railway Controlled Tourism Corporation
Answer : B
231 Demurrage charge should be levied, at which of the following rate for a 8 wheeled
wagon, for detention of wagon beyond permissible free time for loading or unloading .
1. A) Rs 150/- per wagon per hour or part there of

2. B) Rs 120/- per wagon per hour or part there of
3. C) Rs 100/- per wagon per hour or part there of
4. D) Rs 75/- per wagon per hour or part there of
Answer : A
232 Wharfage charge to be levied if a Goods shed classified under Group
A) Rs 150/- per wagon per hour or part there of
2. B) Rs 120/- per wagon per hour or part there of

3. C) Rs 100/- per wagon per hour or part there of
4. D) Rs 75/- per wagon per hour or part there of
Answer : B
233 If average number of rakes dealt by a goods shed in a month equals to 12, for the
assessment period , for the classification of goods shed, it will be classified in which of the
following groups for charging Wharfage.
1. A) Group - II
2. B) Group - I
3. C) Group - III
4. D) Un notified station
Answer : B
234 Normally some accrued amount of demurrage will be waived by Railway authorities. In
case of such waiver , in support of amount waived which of the following document has to
accompany to the Traffic accounts office along with Goods Balance Sheet.
1. A) Refund Order
15
2. B) Remission Order
3. C) Refund Voucher
4. D) Overcharge Sheet
Answer : B
235 In case of booking of PTO Ticket ____ is charged.
A) 1/3 rd of the Base Fare+ reservation Fees + Superfast Charge Rounded off to next higher
multiple of Rupee
B) 1/3 rd of the Base Fare + superfast Charge Rounded off to next higher multiple of Rupee
C) 1/3 rd of the Base Fare Rounded off to next higher Rupee
D) 1/3 rd of the Base Fare rounded off to next higher 5 Rupee. Answer : D
236 In case of a MALE Senior Citizen who opted for 100% Concession, what is the element
of concession in his ticket fare?
1. A) 40% of Base Fare of the Class

2. B) 40% of the total ticket fare before rounding off
3. C) 35% of Base fare of the class
4. D) 35% of the total ticket fare before rounding off
Answer : A
237 In case of a FEMALE Senior Citizen who opted for 100% Concession, what is the
element of concession in her ticket fare?
1. A) 40% of Base Fare of the Class

2. B) 40% of the total ticket fare before rounding off
3. C) 50% of Base fare of the class
4. D) 50% of the total ticket fare before rounding off
Answer : C
238 In
received in Traffic Accounts Office along with returns ?
A) B) C) D)
Answer : C
Only Accounts Foil

Accounts, Record Foils
Accounts & passenger Foils Accounts, Record,& Passenger foils
case of cancellation of EFT FOIL which of the following foils are to be
15
239 Which of the following are the Normal Working hours of a goods shed ( If not declared
as Round the clock working hours) ?
1. A) 08.00 to 20.00 Hours

2. B) 06.00 to 22.00 Hours
3. C) 08.00 to 22.00 Hours
4. D) 06.00 to 20.00 Hours
Answer : B
240 Prior finance concurrence will be required for waiver of Demurrage/Wharfage charges if
the amount exceeds __________
A) B) C) D)
Answer : D
Rs 10000/- per Wagon per Consignment Rs 5000/- per Wagon per Consignment Rs 20000/-
per Wagon per Consignment Rs 25000/- per Wagon per Consignment
A) B) C) D)
Answer : B
POL Traffic
Bricks and Stones Commodity Military Traffic
Iron Ore
One of the following Traffic is not Excluded from the purview of all
241
Fright Incentive Schemes in Goods Traffic.
Which of the following is not to be included in calculation of NTR(
242
Normal Tariff Rate) for Goods Traffic ?
1. A) Busy Season Charge

2. B) Congestion Charge
3. C) Applicable Supplementary Charges
4. D) Development Charge
Answer : D
243 In case of Goods Traffic , Minimum chargeable freight after all concessions should not
be less than________
1. A) Base freight of Class LR-1

2. B) NTR of Class LR-1
15
3. C) Base Freight of Class 100
4. D) NTR of Class 100
Answer : B
244 Busy Season Charge should be levied in case of one of the following commodities
booked in Goods traffic.
1. A) Coal & Coke

2. B) Container Traffic
3. C) Military Traffic
4. D) POL
Answer : D
245 One of the following earnings is to be apportioned . Identify it.
1. A) EFT
2. B) BPT
3. C) Luggage ticket
4. D) HCD
Answer : B
246 If the train load class of a commodity is upto class LR . Then what is Wagon Load
Class?
1. A) class 100
2. B) class 110
3. C) class 120
4. D) class 140
Answer : C
247 Which ONE of the following amounts is not to be included in VR note received by
Traffic Accounts office ?
A) B) C) D)
Refunds of Modified Tickets of PRS Refunds of Non issue tickets in PRS Refund Of Non
Issue Tickets In UTS Refunds of Credit Card Tickets in PRS
Answer : B
248 The maximum Quantity of _____ free luggage carried in Sleeper Ticket .
1. A) 80 Kgs
2. B) 70 Kgs
3. C) 40 Kgs
4. D) 50 Kgs
Answer : C
15
249 If the earnings of halt for a total month is Rs 3 lakhs. The halt commission to be paid to
the halt agent ______
1. A) Rs 22950/-
2. B) RS 19950/-
3. C) Rs 20400/-
4. D) RS 21450/-
Answer : B
250 If the total earnings of a station for the tickets issued by STBS for a month total is Rs 3
lakhs., and opted commission is 1% as per allotment order, what is the total commission paid
to STBS?
1. A) Rs 6000/-
2. B) Rs 14950/-
3. C) Rs 12950/-
4. D) Rs 18950/-
Answer : C
251 In case of running special fare special trains the amount of special charges in excess of
mail express fares should be charged at which one of the following rates for ?
Answer : D
252 What is the minimum distance to be charged for?
1. A) 300 kilometers
2. B) 500 kilometers
3. C) 200 kilometers
4. D) no such restriction
Answer : B
253 What is the amount of charges for verification of travel details by Government
departments seeking information for their employees for the purpose of reimbursement of
travelling expenditure on receipt of official request from concerned department?
1. A) Rs 500/- per pnr

2. B) Rs.750
3. C) Rs.50
4. D) No charges
15
Answer : C
254 The amount of Tatkal charges for Sleeper class
Answer : B
255 Who is the authority for waiver of Detention charges in case of load adjustment of over
loaded wagons
1. A) CCM (Co ordinating HOD in commercial department)

2. B) GM
C) At RAILWAY BOARD LEVEL
D) No waiver permitted Answer : D
256 In case of electronic transmission of RR system ( eT-RR) for viewing the eT RR which
one of the following unique number required.
1. A) TNR No
2. B) UNR No
3. C) FNR No
4. D) RNR No
Answer : C
257 What is the free time for removal of goods from goods shed in the case of Goods Shed
classified under GROUP III ..for charging of WHARFAGE?
A) 24 working hours from expiry of free time for unloading of wagons/ra
B) 15 working hours from expiry of free time for unloading of wagons/rake
C) 36 working hours from expiry of free time for unloading of wagons/rake
D) 30 working hours from expiry of free time for unloading of wagons/rake
Answer : D
258 e-RR is issued for __
1. A) Goods traffic
2. B) Parcel traffic
3. C) Passenger traffic
15
4. D) None of these
Answer : A
259 In case of load adjustment of over loaded wagons, if the weighment on weigh bridge at
other than originating point, which one of the following charges should not be levied.
1. A) Punitive charges
2. B) Charges for Unloading spent by railway administration
3. C) Charges for the detention of the rake
4. D) Detention charges @ Rs 5000/- per each over loaded wagon
Answer : D
260 In case of re weighment of Randomly selected rakes (by PCCM in consultation with
PCOM) which are underwent load adjustment, if found any
over load in A)
B) C) D)
Answer : C
it , the charges to be levied.

Punitive Charge of one lakh rupees for Rake Punitive Charge of Rs 5000 per wagon Punitive
charge of one Lakh Rupees for Wagon Punitive charge of Five lakh rupees for rake
261 The PCC of wagons during the monsoon period for loading of COAL (all types) , when
loaded on CC+8 routes , shall be one tonne less than PCC of those wagons during other than
monsoon season. For this which one of the following is the monsoon period.
1. A) 1ST JUNE to 31ST AUGUST

2. B) 1ST JULY to 15TH AUGUST
3. C) 1ST JULY to 31ST AUGUST
4. D) 1ST JUNE to 15TH AUGUST
Answer : C
262 If the aggregate payload in a rake does not exceed the combined permissible carrying
capacity of the rake , in case of covered wagons , the punitive charges shall be levied in case
of extent of over loading by more than
A) B) C) D)
Answer : A
2 times of the freight rate applicable to the class

3 times of the freight rate applicable to the highest class 5 times of the freight rate applicable
to the highest class
15
263 If the aggregate payload in a rake exceeds the combined permissible carrying capacity of
the rake , in case of covered wagons , the punitive charges shall be levied in case of extent of
over loading by more than
1. A) 2 times of the freight rate applicable to the class

2. B) 3 times of the freight rate applicable to the class
3. C) 3 times of the freight rate applicable to the highest class
4. D) 5 times of the freight rate applicable to the highest class
Answer : C
264 If the aggregate payload in a rake does not exceed the combined permissible carrying
capacity of the rake , in case of covered wagons , the punitive charges shall be levied in case
of extent of over loading by more than
A) B) C) D)
Answer : C

3 times of the freight rate applicable to the highest class 5 times of the freight rate applicable
to the highest class
265 If the aggregate payload in a rake exceeds the combined permissible carrying capacity of
the rake , in case of covered wagons , the punitive charges shall be levied in case of extent of
over loading by more than
1. A) 2 times of the freight rate applicable to the class

2. B) 3 times of the freight rate applicable to the class
3. C) 3 times of the freight rate applicable to the highest class
4. D) 5 times of the freight rate applicable to the highest class
Answer : D
266 Booking of Special train/Coaches/Saloon on Full tariff rate (FTR) what is the service
charge that shall be levied by the IRCTC?
1. A) 25% of the Base Fare

2. B) 30 % of the Base fare
3. C) 20 % of the Base Fare
4. D) 15% of the Base fare
Answer : B
267 What is the Minimum distance of the charge in case of Booking of Special Train/Coach?
1. A) 300 Kms for Outward and return journey separately

2. B) 400 Kms for Outward and return journey separately
3. C) 500 Kms for Outward and return journey separately
15
4. D) 600 Kms for Outward and return journey separately
Answer : C
268 Cancellation of non advanced, UTS ticket is permitted Upto
1. A) 4 hours from the time of issue

2. B) 3 hours from the time of issue
3. C) 2 hours from the time of issue
4. D) 1 hour from the time of issue
Answer : B
269 If a confirmed reservation ticket is presented for cancellation between 48 hours and upto
12 hours before scheduled departure of the train , what is the cancellation charge?
Answer : B
270 If a confirmed reservation ticket is presented for cancellation within 12 hours before the
scheduled departure of the train and upto 4 hours before scheduled departure of the train ,
what is the cancellation charge?
Answer : A
271 No refund shall be granted on the confirmed reserved ticket, if it is surrendered for
cancellation less than _____ hours of the scheduled departure of the train
A) 6 B) 4 C) 3 D) 2
Answer : B
272 No refund of fare shall be granted on RAC Ticket or Waitlisted ticket less than
___________ of the scheduled departure of the train
1. A) 1Hour
15
2. B) 45 Minutes
3. C) 30Minutes
4. D) 15 Minutes
Answer : C
273 What is the amount to be deducted from the fare paid towards cancellation changes , in
case of confirmed AC I class ticket?
1. A) Rs.255
2. B) Rs.240
3. C) Rs.300
4. D) Rs.315
Answer : B
274 If a passenger wants to carry Luggage in a passenger compartment, beyond the free
allowance and upto maximum limit as per the class of travel what is the amount to be
recovered?
1. A) At the Luggage Rate (scaleL)

2. B) 1.5 times the Luggage Rate(scaleL)
3. C) 2 times the Luggage Rate (scaleL)
4. D) 2 times of
Answer : B
275 Traffic Book part A deals with.
1. A) Station accounts
2. B) Apportionment of traffic
3. C) Ledger account of home line
4. D) Abstract earnings & statement of balance
Answer : A
276 Which part of traffic book deals with station accounts ?
1. A) Part-C
2. B) Part-d
3. C) Part-A
4. D) Part-D
Answer : C
277 Which one of the following will describe about Part-C ?
1. A) Ledger account of Main Line

2. B) Abstract of Earnings and statement of balances
3. C) Abstract of Apportionment of earnings
4. D) Abstract of Adjustment balance sheet
Answer : B
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278 which Part of Traffic book deals with result of apportionment of traffic interchanged
with other railways &private companies
1. A) Part A
2. B) Part B
3. C) Part C
4. D) Part D
Answer : C
279 Other coaching earnings are booked to which Abstract
1. A) Abstract X
2. B) Absract Y
3. C) Abstract Z
4. D) Absract A
Answer : A
280 Final monthly adjustment traffic journal voucher is prepared on the basis of which part of
traffic book.
1. A) Part A
2. B) Part B
3. C) Part C
4. D) Part D
Answer : D
281 If average number of rakes dealt by a goods shed in a month, is more than 12 for the
assessment period , for the classification of goods sheds it will be classified in which of the
following groups for charging Wharfage.
1. A) Group - 1
2. B) Group - 2
3. C) Group - 3
Answer : A
282 If average number of rakes dealt by a goods shed in a month equals to 12
A) Group - 1
2. B) Group - 2
3. C) Group - 3
Answer : B
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283 In case of running special fare special trains the amount of special charges in excess of
mail express fares should be charged at which one of the following rates for
Answer : B
284 The amount of Tatkal charges for 2 AC class
Answer : C
285 The amount of Tatkal charges for 3 AC class
Answer : B
286 The amount of Tatkal charges for AC chair car class
Answer : A
classified under GROUP II for charging of WHARFAGE?
A) 24 working hours from expiry of free time for unloading of wagons/rake
15
Answer : B
classified under GROUP I ..for charging of WHARFAGE?
A) 24 working hours from expiry of free time for unloading of wagons/rake
Answer : C
289 Where is commission changes on military warranty allocated to
1. A) Abstract - X
2. B) Abstract -Y
3. C) Abstract - Z
4. D) None of these
Answer : C
290 At present EOL scheme is operational in SC Rly. at some coal sidings. Under this
scheme what is the free time for loading?
1. A) 4 hours
2. B) 3 hours
3. C) 5 hours
4. D) 6 hours
Answer : B
291 At present, what is the all India engine hour cost for Electric Train Engine is used for?
1. A) Freight Charges
2. B) Shunting & trip charges
3. C) Wharfage charges
4. D) None of these
Answer : B
15
292 In the case of rake of Coal and/or Coke consignment, what is the Demurrage charge that
will be levied, if the Duration of excess detention (detention beyond permissible free time} is
upto 4 hours?
1. A) 1.5 times of the base rate

2. B) 2 times of the base rate
3. C) 2.5 times base rate
4. D) at normal base rate no penal DC
Answer : B
beyond 4 hours and upto 8 hours?

4. D) 3 times of the base rate
Answer : C
beyond 8 hours?

4. D) 3 times of the base rate
Answer : D
295 In is above
A) B) C) D)
Answer : B
case of goods tariff for a particular commodity if the train load class LR1 and upto class 190.
What is the Wagon Load Class?
One class higher than Train load Class rate

One class higher than Train Load Class rate or Class One class higher than Train Load Class
rate or class One class higher than Train Load Class rate or class
296 In case of goods tariff for a particular commodity if the train load class is 200. What is
the Wagon Load class?
1. A) Base Freight rate of Class -200
15
2. B) Base Freight Rate of Class -200 + 5%
3. C) Base Freight Rate of Class -200 + 10%
4. D) Base Freight Rate of Class -145A
Answer : B
297 What is the minimum distance of charge in case of goods traffic?
1. A) 150 Kms
2. B) 100 Kms
3. C) 75 Kms
4. D) 200 Kms
Answer : B
298 ___________ is deducted from originating freight before apportioning Goods earnings
on carried distance
1. A) Transhipment Charges
2. B) Terminal Cost
3. C) BothA&B
4. D) Neither A & B
Answer : C
299 In case of leased Parcel traffic what is the Carrying capacity (CC) to be charged for?
1. A) 22 Tonnes
2. B) 24 Tonnes
3. C) 25 Tonnes
4. D) 23 Tonnes
Answer : D
300 In case of leasing of parcel vans , which One of the following type train is permitted now
?
1. A) Jan Shatabdi train

2. B) Duranto
3. C) Ordinary passenger Train
4. D) Shatabdi
Answer : C
301 For booking parcel van what is the amount of Wagon registration fess to be deposited at
the time of indenting for Parcel Van?
1. A) Rs 1500 /-
2. B) Rs 2500/-
3. C) Rs 5000/-
4. D) Rs 2000/-
15
Answer : C
302 For booking a Full Parcel Train what is the amount of Wagon Registration amount to be
deposited for indenting a parcel Rake?
1. A) Rs 50000/-
2. B) Rs 100000/-
3. C) Rs 15000/-
4. D) Rs 25000/-
Answer : B
303 What is the maximum number of PIGS can be carried in a parcel van?
1. A) 105
2. B) 104
3. C) 110
4. D) 100
Answer : B
(ANSWER EACH QUESTION FROM THE OPTIONS GIVEN UNDER EACH OF THEM.
I. For the month of September 2020, ED shed homing 100 engines shows
Number of Engines On line is 100.
Number of Engines Under or Awaiting Repairs is 20
Number of Engines in good repair stored is 2 Number of Engines Spare is 5.
From the above given data, answer the following by choosing one of the four options given
against each question.
304. Number of Engines fit for use is _______.
(a) 80
(b) 78
(c) 82
(d) 75
Answer: (a)
305. Number of Engines ineffective engines is _______. (a) 20
(b) 80 (c) 75
(d) 25
Answer: (a)
306. Number of engines available for use is _________. (a) 20
(b) 78
(c) 80
(d) 75
Answer: (b)
307. Number of engines in use is ________. (a) 73
15
(b) 80 (c) 5
(d) 20
Answer: (a)
308. Number of engine days on line is ______. (a) 3000
(b) 2400 (c) 2000 (d) 2250

Answer: (a)
309. Number of engine days in use is ______. (a) 2190
(b) 3000
(c) 2400
(d) 2000
Answer: (a)
(Distance travelled by a Goods Train from Chennai Beach to Arakkonam Junction is 70

KMs. But at a distance of 58 KMs, a wagon was detached from the train due to hot box; The
time taken for shunting is 35 minutes. Time taken to cover that distance is 2.5 hours. At
Arakkonam Junction, where the goods train terminates, shunting was done for 15 minutes. )
From the data given above, answer the following:
310. The train hours calculated for this train is _______ . (a) 2.5 Hours
(b) 2 Hours
(c) 3 Hours
(d) None of the above
Answer: (b)
311. The speed of the Goods train is _____. (a) 35 kmph
(b) 28 kmph
(c) 41 kmph (d) 32 kmph Answer: (b)
312. The ineffective percentage of Electric Locos for Dec 2019, Jan 2020, Feb 2020 and
March 2020 was 6.41, 7.16, 6.96 and 7.27 respectively. In which month was the performance
better?
(a)Dec 2019 (b) Jan 2020 (c) Feb 2020
(d) Mar 2020. Answer: (a)
313. The NTKMs per Engine hour for Apr 2012, May 2012, June 2012 and July 2012 are
11864, 13267, 13925 and 15148 respectively. In which month was the performance better?
(a) Apr 2012 (b) May 2012 (c) June 2012
(d) July 2012 Answer: (d)
15
314. The Wagon Days on Line is 286662; Number of Effective Wagons is 231742; Number
of Loaded Wagons is 39921; Number of loaded Receipts is 37824. What is the Wagon Turn
Round calculated?
(a)2.98
(b) 3.22
(c) 3.41
(d) 3.60
Answer: (a)
315. A Goods train, coupled with 2 WAG Electric engines and 47 BOXN wagons from MAS
to AIP.
With the following data,

Tare weight of the engine
Tareweight of BOXN Wagon is
Net weight of BOXN Wagon is
Distance between MAS to AIP is 21 KMs Calculate the GTKMs incl weight of engine.
(a) 84969 (b) 82596 (c) 80223 (d) 78256
Answer: (a)
316. The Wagon Turn Round of the Railway for the month of Apr 2012, May 2012, June
2012 and July 2012 is 3.65, 4.73, 2.57 and 3.87. Of the four months, Better performance is
shown in the month of ________.
(a) Apr 2012 (b) May 2012 (c) June 2012 (d) July 2012
Answer: (c)
317. The Electric Energy consumption for Goods service is 23010902 KWH and the GTKMs
achieved is 2480452000. Then the Specific Energy Consumption is _______.
(a) 8.28
(b) 10.78 (c) 6.28
(d) 9.28 Answer: (d)
318. The mean of 3 numbers is 6. If one of the numbers in increased by 6, find the new mean.
(a) 12
(b) 24
(c) 8
(d) None of the above Answer: (c)
113 T
28.1 T in 4-wheelers
53.18 T in 4-wheelers
15
319. Engine KMs on Territorial Basis is 327752; Engine KMs on Allotment Basis is 358484;
Number of Engine Failures is 2; Then EKMs per Engine Failure is _____.
(a) 179242 (b) 179200
(c) 163876
(d)163800
Answer: (a)
320. The Freight operations over Indian Railways have been computerized by the
implementation of
the ___________________.
(a) RMS/TMS sub-systems of FOIS (b) RMS/TMS sub-systems of COIS (c) PAMS/COIS
systems of ICMS (d) PAMS/COIS systems of FOIS
Answer: (a)
321. Railway Statistics are based on the factors of Quantity, Distance, Duration and Service
performed. Fundamental Units are the joint expression of two primary units. Pick outthe
fundamental units from the list given below:
(a) Tonne Kilometers

(b) Passenger Kilometers (c) Wagon Days
(d) All of the above Answer: (d)
322. Derivative Units are arrived at by dividing one set of fundamental unit or primary unit
by another allied or related set of fundamental or Primary unit. Pick out theDerivative Units
from the list given below.
(a) Earnings per Passenger (b) Train Hours

(c) Train Kilometers
(d) Tonne Kilometers Answer: (a)
323. Objective of statistics in Railways is to assist in increasing the Gross Earnings. This is
achieved by the compilation of -----------------
1. (a) Commercial Statistics

2. (b) Repairs and Maintenance Statistics
(c) Operating Statistics

(d) Administrative Statistics Answer: (a)
324 Objective of statistics in Railways is to assist in eliminating the wastage. This is achieved
by the compilation of -----------------
15
3. (c) Operating Statistics
4. (d) Administrative Statistics
Answer: (c)
325 Objective of statistics in Railways is to assist in enhancing efficiency in working. This is

achieved by the compilation of -----------------

3. (c) Operating Statistics
4. (d) Administrative Statistics
Answer: (b)
326 In the Railway Board, the Executive Director (Stat. & Econ.) reports to
1. (a) Director Stat(CA)

2. (b) Additional Member (BUDGET)
3. (c) PFA
4. (d) Financial Commissioner
Answer: (b)
327 In order to ensure compilation of statistics from Primary Data Source only, Zonal
Railways should not use the data provided by other nodal agencies for compiling of Monthly
Statistical Statements unless and until authorized by the ------- -------------------------------------
----.
1. (a) S&E Directorate of Railway Board

2. (b) Sr Statistical Inspector in Railway Board
3. (c) Financial Commissioner
4. (d) Additional Member (BUDGET)
Answer: (a)
328 The Principal Statistical Results of the Indian Railways is presented every month in the --
---------.
(a) Monthly Evaluation Report
(b) Accident Statistics
(c) Goods Revenue Statistics
(d) Rolling Stock Performance
Answer: (a)
329 The average distance each passenger or tonne of goods is transported is (a) Average Lead
of Traffic
(b) Average Rate of Traffic
(c) Average Density of Traffic
(d) Mean kilometrage
Answer: (a)
15
330 A vehicle is not a reckoned to be a _________ if it provides accommodation for any
traffic.
(a) Brake Van
(b) Passenger Coaching Vehicle
(c) Departmental Vehicle (d) Goods Wagon Answer: (a)
331 Railway Coal Trains are excluded from ___________ Trains (a) Goods
(b) Other Goods
(c) Departmental
(d) Passenger Answer: (c)
332 The true or accrued Traffic Earnings in an accounting period whether actually realized or
not.
(a) Gross Earnings
(b) Gross Traffic Receipts
(c) Net Earnings

(d) Passenger Earnings Answer: (a)
333 Fare is the money realized by the Railways from transportation of persons excluding the
_____.
1. a) Penalty
2. b) Development Fund
3. c) Superfast Charges
4. d) Catering
Answer: (a)
334 The interval of time, in days, between two successive loadings of a wagon is --- --------.
(a) Wagon Turnround
(b) Wagon kilometers
(c) Wagon Days on line (d) Wagon days in use Answer: (a)
335 The reason for a wide variation between Engine Kilometer per Engine Day in use and
Engine Kilometer per Engine Day on Line could be
(a) The number of Engines are stocked more than the requirement
(b) The number of Engines are stocked less than the requirement
Answer: (a)
336 A decrease in the figure Net tonne kilometres per Goods Locomotive Day may be due to
(a) Less traffic offering
(b) Shunting hours not being cut down in proportion to the decrease in traffic offering (c)
Increase in departmental, assisting required, assisting not required and light engine kilometres
(d) All of the above Answer: (d)
15
337 Average Wagon Load during the Run is arrived at by dividing the total Net tonne
kilometrage by the loaded wagon kilometrage. A decrease in this figure may be due to
1. (a) a change in the type of commodities offering

2. (b) the supply of smaller wagons and
3. (c) insufficient working of station staff
4. (d) All of the above
Answer: (d)
338 A decrease in Wagon Kilometres per Wagon Day may be due to
1. (a) delay in Marshalling Yards, Transhipment Points and Goods Terminal Stations
2. (b) decrease in average speed of Goods trains
3. (c) increase in the number of wagons under or awaiting repairs
4. (d) All of the above
Answer: (d)
339 __________ the Operating Ratio, better is the performance, ie., consistent with efficient
working and good maintenance.
a. Lower (b) Higher
Answer: (a)
340 The ratio of Working Expenses to Gross Earnings is Operating Ratio. Working Expenses
1. (a) excludes Suspense but includes Appropriation to DRF and Pension Fund
2. (b) includes Suspense and Appropriation to DRF and Pension Fund
3. (c) excludes Suspense and Appropriation to DRF and Pension Fund
4. (d) includes Suspense but excludes Appropriation to DRF and Pension Fund
Answer: (a)
341 In Staff Statistics, the total number of Staff is the sum of the number of staff employed
on Open Line Capital Works, ie., _____________ and the staff employed on independent
Construction Projects only, ie., ___________
1. (a) Open Line, Construction

2. (b) Group A, Group B
3. (c) Group C, Group D
(d) None of the Above Answer: (a)
342 In Staff Statistics, Apprentices shall be excluded unless borne against the sanctioned
cadre.
1. Apprentices
2. Car Drivers
3. Shunters
15
Answer: (a)
343 Efficiency Indices of Goods and Goods Proportion of Mixed are reflected in the Annual
Statistical Statement No _____
(a) 28
(b) 25
(c) 23 (d) 24
Answer: (a)
344 In the compilation of the Annual Statistical Statement No 27(C), the cost of total power
consumed by Locomotives shall agree with the corresponding amount booked under
(a) Abstract H-331
(b) Abstract H- 332
(c) Abstract H-333 (d) Abstract H-334 Answer: (a)
345 In Annual Statistical Statement, 27(C) the quantity of Power consumed for Traction
purposes shall be compiled on __________ basis and furnished separately by Gauges.
(a) Territorial
(b) Allotment (c) Originating (d) Carried Answer: (a)
346 In Annual Statistical Statement No 12, the Lead of a Passenger is compiled gauge-wise
and class-wise by dividing the Passenger Kilometers by the Number of Passengers
___________ under each class over respective gauges
(a) Carried
(b) Originating (c) Territorial (d) Ownership Answer: (a)
347 In Annual Statistical Statement No 9B, Flag Stations and Halt Stations are grouped as
__________ Stations
(a) Block Stations
(b) Non-Block Stations Answer: (b)
348 In Annual Statistical Statement No 9B, the total number of stations including Block Huts
is the sum of the total Block Stations including Block Huts and the total _______ Stations
only and does not include _______ Stations.
(a) Flag, Halt
(b) Halt, Flag Answer: (b)
349 Details of Gross Earnings is furnished in the Annual Statistical Statement No

___________
15
(a) 6 (b) 16
(c) 15
(d) 18
Answer: (a)
350. Statistics of Accidents and Unusual Occurrences is furnished in Annual Statement No

______.
(a) 41 (b) 40
(c) 30 (d) 31
Answer(a)
351. Engine Usage is Annual Statistical Statement No ______ (a)22
(b) 21
(c) 23
(d) 24 Answer: (a)
352. EMU, MEMU and DEMU Suburban and Non-Suburban Train Statistics is reflected in
Annual Statistical Statement No. ______
(a) 32
(b) 33 (c) 30 (d) 31
Answer: (a)
353. The figure arrived at by multiplying the passenger kilometers on carried basis by 100
and dividing the result by seat kilometers is _____________.
(a) Passenger Ratio
(b) Occupancy Ratio
(c) Seat Kilometre Ratio
(d) Train Ratio
Answer: (b)
354. The target date for submission of the Monthly Statistical Statement No. IB is
__________ of the following month.
(a) 10th
(b) 15th
(c) 20th
15
(d) 5th Answer: (c)
In MSS IB, the kilometrage of the Goods Wagons used for carrying
355.
passengers, livestock, luggage, parcels, etc., at coaching rates are shown under
________________.
(a) Other Vehicle KMs
(b) Other Coaching Vehicle KMs
(c) Passenger Coaching Vehicle KMs
(d) Brake Van KMs
Answer: (a)
356. The statement 6A is compiled for the traffic carried by different tractions viz., steam,
diesel and electric, besides _____________________.
(a) Only EMU & MEMU

(b) only Rail Cars & Rail Buses (c) only DEMU
(d) All of the above.
Answer: (d)
357. ThebasicdocumentforcompilationofMonthlyStatisticalStatementNo6Ais
1. (a) Passenger Classification

2. (b) SO 28
3. (c) CTR
4. (d) Invoices
Answer: (a)
358. The target date for submission of the Monthly Statistical Statement No. 2 is __________
of the following month.
(a) 10th
(b) 15th
(c) 20th
(d) 5th
Answer: (c)
359. The target date for submission of the Monthly Statistical Statement No. IA is
__________ of the following month.
15
(a) 10th
(b) 15th
(c) 20th
(d) 5th Answer: (a)
360. The amount of revenue earning work done is indicated by the result.............
(a)NTKMs
(b) GTKMs
(c) Loaded Wagon KMs (d) Total Wagon KMs Answer (a)
361. Board’s monthly statement no.8 part I and part II relate to the performance of
.................
(a) EMU, MEMU & DEMU trains
(b) Passenger Trains

(c) Departmental Trains (d) Goods trains Answer: (a)
362 ........... , the result of fuel consumed per engine km is considered to be a better result.
(a) Higher (b) Lower
Answer: (b)
363. Earnings obtained as in Monthly Statistical Statement no 7 C is on .............. basis

(a)Originating
(b) Apportioned (c) Terminating (d) Allotment
Answer: (b)
364. Lubricating oil and grease consumed statement no. 5 – B submitted to Railway Board ,
is compiled from the basic return............. received from ..........
(a) L.M. 512 from DME’s office
(b) CTRs from loco sheds

(c) SO 28 from Booking Stations Answer: (a)
365. Earnings obtained as per SN2 returns are on ............ basis.
1. (a) Originating
2. (b) Apportioned
3. (c) Terminating
Answer: (a)
366. Kilometrage of track equated on the basis of trains run per day is.................
1. (a) Track kilometer

2. (b) Equated track kilometer
15
3. (c) Route Kilometer
4. (d) Running track kilometer
Answer: (b)
367. Wagon turn round is denoted in no of .............
1. (a) Days
2. (b) hours
3. (c) minutes
4. (d) weeks
Answer: (a)
368. Commercial tariffs are charged for ................ Traffic.
1. (a) Non-revenue
2. (b) Revenue
3. (c) Originating
4. (d) Terminating
Answer: (b)
369. Net tonne kilometers as per ----------------------------------- are utilized for all the Annual
Statistical Statements.
(a) Train documents
(b) Invoice documents
(c) Station Documents (d) Shunting Vouchers Answer: (b)
370. Staff shown in staff statistics exclude (a) Casual labourers

(b) Commercial Inspectors
(c) Directly recruited Officers
(d) Car Drivers Answer: (a)
371. Combined train documents or reports are jointly prepared by
1. (a) Guards & Drivers

2. (b) Guards only
3. (c) Train Drivers only
4. (d) Station Managers
Answer: (a)
372. Freight shown in the monthly statement no 7. C. Commodity statement is inclusive of ---
------------- due to the railway.
1. (a) Terminal Charges

2. (b) (Transhipment charges
15
3. (c) (c) Wharfage Charges
4. (d) (d) Demurrage Charges
Answer: (a)
373. Tonnes carried on the system is shown in the Monthly Statistical Statement No.------.
(a) 7C
(b) 8
(c) 4B (d) 3A
Answer: (a)
374. Cumulative figures are not furnished in the board’s Monthly Statistical Statement no ----
-
(a) 1 A - Punctuality Statistics
(b) 7C – Commodity Statistics
(c) 1B – Passenger Train Performance (d) 2 – Goods Train Performance Answer: (a)
375. The time occupied by light, assisting required, Assisting not required engines is included
under the head _________________.
1. (a) Other Engine Hours

2. (b) Other Hours]
3. (c) Unproductive Engine Hours
(d) Train Engine Hours Answer: (a)
376. Tare tonne of light engines are included in the calculation of gross load per train
______.
1. (a) Including the engine weight

2. (b) Excluding the engine weight
Answer: (a)
377. Train engine hours are calculated _______ the time of shunting done by the train engine
enroute.
1. (a) Including
2. (b) Excluding
Answer: (b)
378. Weight of the dead engine attached to a train is reckoned as tare weight of ------ engines.
1. (a) One
2. (b) Two
3. (c) Three
4. (d) Four
Answer: (b)
15
379. The result average starting wagon load reflects element of distance.
1. (a) Reflects
2. (b) Does not reflect
Answer: (b)
380. The result Average Wagon Load during the run reflects the element of distance.
1. (a) Reflects
2. (b) Does not reflect
Answer: (a)
381. The particulars furnished in the statement SN 2 – D refer to the traffic (a) originating
from one suburban station and terminating at another
suburban station
(b) originating from one non-suburban station and terminating at
another suburban station

(c) originating from one suburban station and terminating at another
non-suburban station
(d) originating from one non-suburban station and terminating at
another non-suburban station Answer: (a)
382. When two engines coupled together are running light under their own power, double
light engine kilometers are to be taken.
1. (a) Treble
2. (b) Single
(c) Double
(d) Four times Answer: (c)
383. Distance of each gauge owned by a railway including its worked lines is called Route
kilometer.
1. (a) Route Kilometers

2. (b) Train Kilometers
3. (c) Running Track Kilometers
4. (d) Engine Kilometers
Answer: (a)
384. Commercial tariffs are charged for __________ traffic.
1. (a) Non-revenue
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2. (b) Revenue
3. (c) Departmental
4. (d) Passenger
Answer: (b)
385. Circular tour tickets are counted as _______ journey tickets. (a) Single
(b) Return
(c) many journeys undertaken as
Answer: (a)
386. In the Monthly Statistical Statement ______ - Advance information to the Railway
Board, details of Revenue Traffic is only furnished.
(a) 7B
(b) 7C
(c) 7A (d) 8 Answer: (c)
387. For all statistical purposes, all the vehicles are taken in terms of _____ wheelers.
(a) Eight
(b) four
(c) six
(d) two Answer: (b)
389. For all Statistical purposes, all wagons are taken in terms of _______ wheelers
(a) Two
(b) four
(c) six
(d) eight Answer: (d)
390. Monthly Statistical Statement No. ________ is prepared on originating basis.
1. (a) 7B
2. (b) 7C
3. (c) IB
4. (d) 3A
Answer: (a)
391. Monthly Statistical Statement no _____ is called as Commodity Statistics and Annual
Statistical Statement no. ____ is called as Goods Revenue Statistics.
1. (a) 7C and 13
2. (b) 7A and 13
3. (c) 7B and 13
4. (d) 6A and 12
15
Answer: (a)
392. Monthly Statistical Statement no _________ is prepared on originating basis.

(a) 7C
(b) 7A
(c) 2 (d) IB Answer: (b)
393. In the derivative wagon kilometers per wagon day, the _____________ are only
included.
1. (a) BrakeVan KMs

2. (b) Total Wagon KMs
3. (c) Departmental Wagon KMs
4. (d) Departmental Vehicle KMs
Answer: (b)
394. ______________ Statistics are calculated on the ownership basis.
1. (a) Vehicle Usage

2. (b) Wagon Usage
3. (c) Engine Usage
4. (d) EMU Usage
Answer: (a)
395. The result wagon kms per wagon day is compiled for ___________ traction.
1. (a) Diesel Electric

2. (b) Electric
3. (c) Steam
4. (d) Combined
Answer: (d)
396. Fuel consumption result is rated against per 1000_________.
1. (a) NTKMs
2. (b) GTKMs
3. (c) Loaded Wagon KMs
4. (d) Total Wagon KMs
Answer: (b)
397. ________________ service is an unproductive service.
1. (a) Shunting
2. (b) Passenger
3. (c) Goods
15
4. (d) Other Goods
Answer: (a)
398. Earnings shown in the telegraphic advice of advance gross earnings are on ______ basis
(a) Originating
(b) Carried
(c) Apportioned (d) Territorial
399. The target date for submission of Monthly statement no. 6-A to Railway Board is ____
of the following month.
(a) 10th
(b) 15th
(c) 20th
(d) 12th Answer: (a)
400. An eight wheeler is taken as _____ four wheelers for all statistical purposes.
1. (a) Two
2. (b) half
3. (c) four
4. (d) quarter
Answer: (a)
401. Earnings from goods carried in the statement no.7-C are the earnings under abstract-Y.
1. (a) Abstract -Z
2. (b) Abstract -Y
3. (c) (Abstract -X
4. (d) Abstract -H
Answer: (b)
402. Light engines __________________ on its own power (a) run

(b) do not run
(c) sometimes run
Answer: (a)
403. Average Speed of All Goods Trains will be ____ than or equal to the Average Speed of
Through Goods Trains.
1. (a) More than

2. (b) less than
Answer: (b)
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404. The Engine Kms per engine day on line will be ______ than the figure of engine kms
per engine day in use.
1. (a) More
2. (b) Less
Answer: (b)
405. Average Starting Wagon Load is affected by _________________.
1. (a) Carrying Capacity of Wagons

2. (b) Wagon Days OnLine
3. (c) Wagon KMs
4. (d) Wagon Days in Use.
Answer: (a)
406. _________ the Wagon Turn Round, better is the performance. (a) Higher
(b) Lower
Answer: (b)
407. The basic document for compiling gross tonne kms is _____. (a) CTR
(b)Invoice
(c) SO 24
(d) SN2 Answer: (a)
408. No __________ are calculated in respect of shunting done.
1. (a) NTKMs
2. (b) Total Wagon KMs
3. (c) GTKMs
4. (d) Total Vehicle KMs
Answer: (a)
409. _______________ do not run under their own power.
1. (a) Dead Engines

2. (b) Assisting Not Required
3. (c) Assisting Required Engines
4. (d) Light engines
Answer: (a)
410. Proforma V statemet is prepared on the basis of : (a) Capital & Revenue Accounts
(b) ASS-12
(c) Account current
(d) ASS-15
15
Answer: (d)
411. Traffic Costing Statements of Railway are sent to: (a) Member – Infrastructure
(b) Member – Operations & Business Development (c) Member–Finance
(d) Member - Traction & Rolling Stock Answer: (c)
412. The method of Depreciation adopted in Traffic Costing Analysis is: (a) Sinking Fund
method
(b) Straight line method
(c) Reducingbalancemethod
(d) Units of Production method Answer:(b)
413. Traffic costing statements are prepared at: (a) Zonal level
(b) Divisional level (c) Cost centre level (d) Department level Answer:(a)
414. Summary of End Results are published by Railway Board: (a) Monthly
(b) Weekly
(c) Annually (d) Bi-Annually Answer:(c)
415. Traffic Costing statements are prepared on the basis of: (a) Standard Costing method
(b) Fully distributed Costs
(c) Marginal Costing method
(d) Absorption Costing method Answer:(b)
416. Expenditure under Abstract L is distributed to: (a) Terminal
(b) Line haul

(c) Overheads
(d) Central Charges Answer:(c)
417. Expenditure of Railway Board is classified under: (a) Terminal
(b) Line haul

(c) Overheads
(d) Central Charges Answer:(d)
418. The results of Group B unit cost of Freight services includes:

(a) Traction-wise unit cost
(b) Unit cost of through goods and van and shunting goods separately (c) Overheads and
central charges as a percentage of direct expenses (d) All the above
Answer:(d)
419. The source of details of earnings for preparation of coaching profitability statements are:
(a) Account Current (b) ASS-40
15
(c) Abstract X and Z (d) None of the above Answer:(c)
420. ABUCS stands for:

(a) Activity Based Unit Costing System
(b) Accounting Based Unit Costing System
(c) ActivityBasedUnitsofCoachingServices
(d) Accounts Bifurcated Under Charges of Services Answer:(a)
421. Charging of Interest on Capital has been dispensed with effect from the year:
(a) 1998-99 (b) 2005-06 (c) 2016-17 (d) 2019-20 Answer:(c)
422. Line haul Cost does not involve:
(a) Cost of Fuel

(b) Repairs and Maintenance of locos
(c) Provision and Maintenance of platform (d) Maintenance Cost of OHE
Answer:(c)
423. Expenses booked under Abstract B-310 – Maintenance of Girder Bridges is distributed
to:
(a) Terminal function

(b) Overheads
(c) Linehaul&Terminalfunctions (d) Linehaul function
Answer:(d)
424. The exercise of Cost Analysis under Traffic Costing System commences after:
(a) Submission of Capital & Revenue Accounts (b) Closure of Account Current
(c) Submission of Appropriation Accounts
(d) Submission of Revised and Budget Estimates. Answer:(a)
425. The first stage of Traffic Costing work is:

(a) Segregation of expenditure of Coaching and Goods services (b) Preparation of ASS-15
(c) Segregation of expenditure relating to Suburban services (d) Gauge-wise distribution of
expenditure
Answer:(c)
426. Green Book refers to
(a) Assets Register

(b) Statistical Compendium
(c) SummaryofendresultsofCoachingservices
(d) Basic document for development of Goods Unit Cost Answer:(d)
427. Incremental Cost under Traffic Costing denotes:

(a) Percentage of variable freight expenses to total freight expenses (b) Percentage of direct
expenditure to total expenditure
(c) Percentage of coaching expenses to total expenses
15
(d) Percentage of Overhead expenses to direct expenses
Answer: (a)
428. Expenditure booked under Maintenance of P.Way (Abstract B-200) is bifurcated to Line
haul and Terminal in the ration of:
(a) GTKMs
(b) Engine KMs
(c) TrackKMs
(d) Equated Track KMs Answer: (d)
429. Performance factor for arriving at Escalation factor for Goods services is: (a) Revenue
Vehicle KMs
(b) Revenue Net Tonne KMs
(c) GTKMs
(d) Track KMs Answer:(b)
430. Performance factor for arriving at Escalation factor for Coaching services is:
(a) Revenue Vehicle KMs

(b) Revenue Net Tonne KMs (c) GTKMs
(d) Track KMs
Answer:(a)
431. Expenditure booked under Abstract A- 100 to 400 is fully distributed to:
1. (a) Terminal Function

2. (b) Line haul and Terminal Functions
(c) Overheads
(d) Line haul Function
Answer: (c)
432. Adoption of Actual expenditure under Abstract – L in place of Appropriation to Pension
Fund was implemented in the financial year:
(a) 2002-03 (b) 2013-14 (c) 2020-21 (d) 2019-20 Answer: (d)
433. Find the Odd one out: (a) Ticket Checking
(b) Reservation & Enquiry (c) Overheads

(d) Booking Office Answer: (c)
434. The basic statement for preparation of Suburban Cost Analysis is: (a) ASS-15
(b) C&R Accounts

(c) Revenue Allocation Register
(d) Account Current Answer: (b)
15
435. Yard Operations is a (a) Terminal activity (b) Running activity
(c) Both (a) & (b)

(d) None of the above Answer: (a)
436. ERR denotes:

(a) Efficiency Rating Ratio
(b) Expenditure and Earnings Ratio (c) Empty Return Ratio
(d) Energy Reserve Ratio
Answer: (c)
437. The costs which increase or decrease in direct proportion to changes in volume of traffic
is
(a) Fixed cost

(b) Semi-variable cost
(c) Fully distributed cost (d) Variable cost Answer: (d)
438. The costs which remain constant with a change in volume of traffic over a period of
time is:
(a) Fixed cost

(b) Semi-variable cost
(c) Fully distributed cost (d) Variable cost Answer: (a)
439. Establishment expenditure is a: (a) Variable cost
(b) Fixed cost

(c) Fully distributed cost (d) Semi-variable cost Answer: (b)
440. Performance factor for arriving at unit cost of provision and maintenance of carrying
units are:
(a) Vehicle/Wagon KMs

(b) No. of Vehicles/Wagons (c) Vehicle/Wagon Days
(d) Vehicles/Wagons On-line
Answer: (c)
441. Cost of documentation under Goods services is categorised under (a) Terminal services
(b) Line haul services

(c) Overheads
(d) Terminal & Line haul services Answer: (a)
442. Break-even point denotes

(a) Total cost is more than total revenue (b) Total revenue is more than total cost (c) Total
revenue is double the total cost (d) Total cost and total revenue are equal Answer: (d)
443. The term Contribution, in Costing denotes (a) Revenue less variable cost
15
(b) Total Cost less Fixed Cost
(c) Revenue less Fixed Cost
(d) Fixed Cost less variable Cost Answer: (a)
444. Fixed Cost per unit

(a) varies directly to the quantum of traffic
(b) varies inversely to the quantum of traffic (c) Cannot be related to the quantum of traffic
Answer: (b)
445. Variable Cost is also called (a) Marginal Cost
(b) Dependent Cost (c) DifferentialCost (d) All the above Answer: (d)
446. Expenditure incurred on Fuel for locos is a (a) Variable Cost
(b) Fixed Cost

(c) Semi-variable Cost (d) None of the above Answer: (a)
447. Advertisement fees under Sundry Earnings is allocated to (a) Freight services
(b) Coaching services

(c) CoachingandFreightservices (d) Not allocated to any service Answer: (b)
448. Fully distributed Costs includes (a) Direct expenses only
(b) Indirect expenses only

(c) Directexpenses,IndirectexpensesandOverheads (d) Overheads only
Answer: (c)
449. A location, person or item of equipment (or groups of these) for which costs may be
ascertained and used for the purpose of cost control is termed as
(a) Cost Unit

(b) Profit Centre
(c) Production Centre (d) Cost Centre Answer: (d)
450. The unit of Line haul Cost on pay load refers to (a) Unit Cost per TKMs
(b) Unit Cost per Wagon KMs (c) Unit Cost per Tonne KMs (d) Unit Cost per Wagon Days
Answer: (c)
451. The Objective of Traffic Cost is

(a) To provide basic data for rate fixing (b) To help in cost control
(c) Toprovidedataprojectappraisal (d) All the above
Answer: (d)
451. For working out transport cost of specific streams of Goods traffic, .................. Costs are
used, when the type of traction is known:
15
(a) Group A Costs
(b) Group B Costs
(c) Group A & B Costs (d) None of the above Answer: (b)
452. The Class-wise profitability of Coaching services involves:
1. (a) Types of Coaches in use

2. (b) Class-wise vehicle kms
3. (c) Data from ASS-12
4. (d) All the above
Answer: (d)
453. Expenses of EMU services are apportioned and analysed separately due to:
(a) Density of traffic is very heavy in suburban sections

(b) Use and wear and tear of rails and rolling stock is very intensive (c) Both (a) and (b)
above
454.
(d) None of the above Answer: (c)
Costing of Coaching services involves

(a) Passenger services only
(b) Passenger, Parcel and luggage services
(c) Passenger, Parcel and luggage and Catering services (d) Departmental Passenger services
Answer: (c)
455.
Coaching Costing are
456. services is
457.
transit period is
As per Handbook on Traffic Costing, the Number of stages involved in
(a) 19
(b) 22
(c) 15
(d) 26 Answer: (a)
The nature of expenditure used for calculating the unit cost of various
(a) Direct expenditure (b) Capital expenditure (c) Revenue expenditure
(d) Indirectexpenditure Answer: (c)
15
The interest charges on the capital value of goods locked up during the
called:
(a) Inventory cost (b) Consignor’s cost (c) Consignee’s cost (d) Operator’s cost
Answer: (a)
458.
expenses to total expenses is known as:
The method of segregation of joint expenses in the proportion of direct
(a) Survey method

(b) Statistical regression analysis (c) Engineering analysis
(d) Per cent variable method Answer: (d)
459.
beyond authorized distance. Relevant Section of Railway Act 1989.
Levy of excess charge and fare for travelling without Pass or ticket or
(a) Sec 55
(b) Sec 138
(c) Sec 139
(d) Sec 140
Answer : (b)
460. Any person failing or refusing to pay the fare and the excess charged may be removed
from any carriage of the train under Sec of Railway Act 1989.
(a) Sec 54 (b) Sec 138 (c) Sec 139 (d) Sec 141
Answer: (c)
461. Penalty for transfer of ticket. Relevant Section of Railway Act 1989.
(a) Sec 140
(b) Sec 138
(c) Sec 142
(d) Sec 55
Answer: (c)
462. Prohibition on hawking, etc., and begging under
(a) Sec 140
(b) Sec 139
(c) Sec 138
(d) Sec 144
Answer: (d)
463. For booking of luggage, Free allowance is not admissible on articles like
15
1. (a) Portable Television Set
2. (b) Laptop
3. (c) Scooters
4. (d) One children’s tricycle
Answer: (c)
464. Minimum penalty charges for travelling without ticket (a) Rs.300
(b) Rs.400 (c) Rs.250
(d) Rs.350 Answer: (c)
465. Penalty charges for not wearing face mask at Railway Premises/Trains (a) 600
(b) 1000
(c) 400
(d) 500
Answer: (d)
466. Penalty charges for smoking at Railway Premises/Trains
(a) 300
(b) 100
(c) 200
(d) 500
Answer: (c)
467. Penalty charges for spitting in Railway premises or carriages
(a) 550
(b) 200
(c) 300
(d) 250
Answer : (c)
468. Penalty charges for alarm chain pulling without any valid reason
(a) 2000
(b) 700
15
(c) 1000
(d) 3000
Answer: (c)
469. Section of Railway Act under which penalty imposed for smoking in any Railway
compartment or Railway premises.
(a) Sec 140 (b) Sec 139
(c) Sec 142 (d) Sec 167 Answer: (d)
470. If a passenger is found travelling with un booked or partially booked luggage in excess
of the free allowance and beyond Maximum limit, will be charged penalty as follows:
(a) 1.5 times the luggage rate for the excess weight carried after deducting charges if any paid
already
(b) 4 times the luggage rate for the excess weight carried after deducting charges if any paid
already.
(c) 5 times the luggage rate for the excess weight carried after deducting charges if any paid
already.
(d) 6 times the luggage rate for the excess weight carried after deducting charges if any paid
already.
Answer: (d)
471. Senior Citizens travelling without age proof
1. (a) will be charged penalty and treated as travelling without ticket

2. (b) will be charged the difference between full fare and the concessional fare
3. (c) will be charged penalty in addition to difference between full fare and
the
concessional fare
(d) forfeiture of ticket and will be treated as travelling without ticket. Answer: (b)
472. Defacing of Railway property in any manner. The amount of penalty to be charged for
offense.
(a) Rs.500 (B) Rs.600 (c) Rs.400 (d) Rs.300
Answer: (a)
473. For any person detected travelling without ticket in the dining cars, will be charged.
(a) II sleeper class fare + penalty (b) II seat fare + penalty
15
(c) First class fare + penalty
(d) III AC class fare + penalty
Answer: (c)
474. The charges for additional passengers accommodated in Retiring Rooms a) 50% of tariff
per passenger
b) 25 % of tariff per passenger
c) 75% of tariff per passenger
d) None Answer: (a)
475. Expansion of PUTS
(a) Passenger Using Ticket Service

(b) Passenger Unreserved Ticket Service (c) Portable Unreserved Ticketing System (d) None
of the above.
Answer c.
476. Expansion of UTS
(a) User Ticket Service

(b) Unified Ticketing Service
(c) Unreserved Ticketing System (d) None of the above
Answer :c
477. Expansion of PRS
(a) Passenger Rail Service

(b) Passenger Reservation System (c) Parcel Railway system
Answer b.
478. Expansion of IUTS
(a) Internal User Ticket Service

(b) Integral Unreserved Train Service
(c) IntegratedUnreserved Ticketing System (d) None of the above.
Answer c.
479. Expansion of ATVM
(a) Automatic Ticket Vending Machine

(b) Auto Ticket Visual Mode
(c) Advanced Technology Vending Machine (d) None of the above.
Answer: a.
480. Expansion of CRIS
15
(a) Customer Record Information Service (b) Central Railway Railway System
(c) Centre for Railway Information Systems (d) None of the above
Answer: C
481. Expansion of IRCTC
(a) Integrated Reservation Coupon Ticketing Corporation (b) Indian Railway Catering and
Tourism Corporation
(c) Instant Reliable Customer Ticket Creator
Answer: b.
482. Overall Programmer of Indian railway ticketing system
(a) CRIS
(b) RVNL
(c) IRCON
Answer a.
483. Validity period of Cancer Concession Order for Outward journey (Home
to Hospital)
(a) One Year (b) 6 months
(c) 3 years
Answer : a.
484. Validity period of Cancer Concession Order for Return journey (Hospital to Home)
(a) One Year

(b) 6 months
(c) 3 months
Answer: c.
485. Concession element for Cancer Patients in II Sleeper and III A/c
(a) 50 %
(b) 100 %
(c) 25 %
(d) None of the above.
Answer : b.
486. Concession element for Cancer Patients in 2 Seat, I Class and A/c Chair Car
15
(a) 50 %
(b) 100 %
(c) 75 %
Answer: c.
487. Concession element for Cancer Patients in II A/c and I A/c
(a) 50 %
(b) 100 %
(c) 75 %
Answer a.
488. Concession element for Male Senior Citizens -
(a) 50 %
(b) 100 %
(c) 40 %
Answer: c. 40 %
489. Concession element for Female Senior Citizens -
(a) 50 %
(b) 100 %
(c) 40 %
Answer: a.
490. Cancellation Fee for more than 48 hours in advance of the scheduled
departure of the train for CONFIRMED JOURNEY
(a) Minimum Cancellation Fee (b) 25 %

(c) 50 %
Answer: a.
491. Cancellation Fee between 48 hours and upto 12 hours before the scheduled
departure of the train for CONFIRMED JOURNEY

(c) 50 %
Answer: b
15
492. Cancellation Fee between 12 hours and upto 4 hours before the scheduled departure of
the train for CONFIRMED JOURNEY

(c) 50 %
Answer: c.
493. Tickets to be submitted to Traffic Accounts Office for Journey Cancellation

in PRS
a. Journey and Cancelled tickets
b. Journey ticket alone c. Cancelled ticket alone
d. None of the above Answer: b.
494. Tickets to be submitted to Traffic Accounts Office for Journey Cancellation

in UTS
a. Journey and Cancelled tickets b. Journey ticket alone

c. Cancelled ticket alone
Answer: a.
495. Tickets to be submitted to Traffic Accounts Office for Non issued in PRS
& UTS
a. Journey and Cancelled tickets b. Journey ticket alone

c. Cancelled ticket alone
Answer: a.
496. What is the minimum required composition in a special train : a) 16 coaches

b) 18 coaches
c) 21 coaches
d) 24 coaches
Answer b)
497. In case of short fall in special train notional charges are levies for which class:
a) 2nd ordinary
b) 2nd express
c) sleeper class d) AC Chair car
Answer: b)
15
498.What is FTR?
a) Freight turn over ratio b) Full tariff rate
c) Firm trade review D)None of the above
Answer: b)
499. The minimum charge is levied for film shooting for one day: a) 4.74 Lakhs
b) 4.24 Lakhs
c) 4.00 Lakhs
d) 5 Lakhs
Answer: a)
500. Rebate allowed for capital invested by Postal department on Postal haulage (RMS
Coaches) charge is at the rate of
a) 2%
b) 4%
c) 3% d) 5%
Answer: a)
15
Chapter 1
1. The Roster hours of duty for a railway servant whose employment is ‘Intensive’.
a) 48 hrs a week
b) 42 hrs a week
c) 40 hrs a week
d) 45 hrs a week
Answer : (b)
2. Statutory limit of hours of employment of a railway servant whose employment is
‘Essential intermittent’
a) 54 hrs a week
b) 45 hrs a week
c) 75 hrs a week
d) 60 hrs a week
Answer : ( c )
3. Statutory limit of hours of employment of a railway servant whose employment is
‘Continuous’
a) 54 hrs a week
b) 45 hrs a week
c) 75 hrs a week
d) 60 hrs a week
Answer : ( a )
4. Railway servant whose employment is ‘Intensive’ shall be granted rest of not less
than
a) 8 consecutive hrs
b) 24 consecutive hrs
c) 30 consecutive hrs
d) 10 consecutive hrs
Anwer : ( c )
5. Railway servant whose employment is ‘Essentially Intermittent’ shall be granted rest
of not less than
a) 8 consecutive hrs
b) 24 consecutive hrs
c) 30 consecutive hrs
d) 10 consecutive hrs
Answer : ( b)
6. A period of duty over Roster hours is known as
a) Long on
b) Long off
c) Extra duty
d) Forceful duty
Answer : (a)
7. Short off means a period of rest which is
a) Less than 12 hours in case of continuous worker
b) Less than 08 hours in case of continuous worker
c) Less than 06 hours in case of continuous worker
d) Less than 10 hours in case of continuous worker
Answer : (d)
8. After more than 08 hours duty by a running staff i.e. from ‘signing on’ to ‘signing off’
rest after duty at Headquarter should be :
a) 16 hours
b) 12 hours
c) 10 hours
d) 08 hours
Answer : (a)
9. After more than 08 hours duty by a running staff i.e. from ‘signing on’ to ‘signing off’
rest after duty at outstation should be :
a) 16 hours
b) 12 hours
c) 10 hours
d) 08 hours
Answer : (d)
10. For duty of less than 08 hours duty by a running staff i.e. from ‘signing on’ to
‘signing off’ rest after duty at Headquarter should be :
a) 16 hours
b) 12 hours
c) 10 hours
d) 08 hours
Answer : (b)
11. In Railway full night means the period between
a) 6.00 p.m. to 6.00 a.m.
b) 8.00 p.m. to 8.00 a.m.
c) 10.00 p.m. to 6.00 a.m.
d) 9.00 p.m. to 5.00 a.m.
Answer : ( c )
12. Continuous night duty by Running staff should not normally exceed________at a
stretch
a) Six nights
b) Five nights
c) Seven nights
d) Four nights
Answer : (d)
13. The basis of calculating overtime in case of a running staff under provision of HOER
may be
a) On weekly basis
b) On daily basis
c) On two weekly basis
d) On monthly basis
Answer : ( c )
14. The basis of calculating overtime in case of a trackman under a J.E. (P.Way) under
provision of HOER may be
a) On weekly basis
b) On daily basis
d) On monthly basis
Answer : ( b )
15. The basis of calculating overtime in case of a workshop staff under provision of
HOER may be
a) On weekly basis
b) On daily basis
d) On monthly basis
Answer : ( a )
16. The Rules governing fixation pay of a railway servant has been embodied in
a) IREC Vol.I
b) IREC Vol.II
c) IREM Vol.I
d) IREM Vol.II
Answer : (b)
17. Minimum and maximum pay for Government employees as per 7th CPC pay matrix
a) Rs. 18000/- and Rs. 225000/- respectively
b) Rs. 25000/- and Rs. 225000/- respectively
c) Rs. 18000/- and Rs. 250000/- respectively
d) Rs. 25000/- and Rs. 350000/- respectively
Answer : ( c )
18. For fixation of Pay in the revised pay structure @7th CPC, existing basic pay as per 6th
CPC is to be multiplied by fitment factor equals to
a) 2.57
b) 2.67
c) 2.75
d) 2.76
Answer : (a)
19. Benchmark for performance appraisal for promotion and financial upgradation under
MACP is
a) Average
b) Good
c) Very good
d) Outstanding
Answer : (c )
20. Staff Benefit fund is credited on 1st April of each F.Y. from railway revenues on per
capita basis based on the sanctioned strength of _________ as on 31st March on of
each Railways/P.U.
a) Permanent non-gazetted Railway employees
b) Permanent Railway employees both gazetted and non-gazetted
c) Non-gazetted Railway servants both permanent and temporary excluding the posts
charged to Capital.
d) Non-gazetted Railway servants both permanent and temporary including the posts
charged to Capital.
Answer : ( c )
21. The apprenticeship is liable to termination by Railway administration on __________
notice.
a) One month
b) One week
c) 10 days
d) 15 days
Answer : (b)
22. Apprentice Mechanics in railway workshop may be granted leave on full stipend for a
period not exceeding__________ in any year of Apprenticeship.
a) 30 days
b) 25 days
c) 20 days
d) 16 days
Answer: (d)
23. A Trade Apprentices may be granted leave on full stipend for a period not exceeding--
--------- days per year.
a) 15 days
b) 13 Days
c) 10 days
d) 12 days
Answer : (d)
24. How many days of LAP in a calendar year, a permanent/ Temporary Railway servant
shall be entitled to get?
a) 20 days
b) 15 days
c) 30 days
d) 45 days
Answer: (c)
25. How many days of LHAP in a calendar year, a permanent/ Temporary Railway
servant shall be entitled to get?
a) 20 days
b) 15 days
c) 30 days
d) 45 days
Answer: (a)
26. Maximum days of leave on average pay that can be accumulated is
a) 120 days
b) 180 Days
c) 240 days
d) 300 days
Answer: (d)
27. No Railway servant shall be granted leave of any kind for a continuous period
exceeding
a) 360 days
b) 2 years
c) 3 years
d) 5 years
Answer : (d)
28. Leave on half average pay upto a maximum of __________ shall be allowed to be
commuted during entire service of a Railway swrvant
a) 5 years
b) 180 days
c) 60 days
d) No such limit
Answer: (d )
29. Leave not due on half average pay may be granted to permanent railway servant for a
period not exceeding _____________ during his entire service on medical certificate.
a) 90 days
b) 180 days
c) 360 days
d) 365 days
Answer : ( c )
30. Maximum Leave on average pay shall be granted at a time to a railway servant is
a) 90 days
b) 150 days
c) 180days
d) 360 days
Answer : ( c )
31. Extra-ordinary leave may be granted to a railway servant in special circumstances
when
a) No other leave is admissible
b) Other leave is admissible but railway servant applies in writing for grant of EOL
c) For the purpose of prosecuting studies certified to be in public interest
d) All the above cases
Answer : (d)
32. If a railway servant availed extra-ordinary leave or his/her period of absence is trated
as dies non, the credit in LAP will be reduced in the next half year
by_________period of such leave or dies non subject to a maximum of 15 days.
a) 1/10th
b) 1/15th
c) 1/18th
d) 1/30th
Answer : (a)
33. When a period of absence or suspension is trated as dies non, the credit in LHAP will
be reduced in the next half year by_________period of dies non subject to a
maximum of 10 days.
a) 1/10th
b) 1/15th
c) 1/18th
d) 1/30th
Answer : ( c )
34. A female Railway employee with less than two surviving children may be granted
maternity leave for a period of
a) 90 days
b) 120 days
c) 135 days
d) 180 days
Answer : (d)
35. Maternity leave not exceeding ___________ may be granted to a female railway
servant in case of miscarriage including abortion during the entire service
a) 35 days
b) 45 days
c) 50 days
d) 60 days
Answer: (b)
36. A male Railway employee with less than two surviving children may be granted
Paternity leave for a period of
a) 15 days
b) 18 days
c) 20 days
d) 25 days
Answer : (a)
37. Within which period, Paternity Leave can be granted?
a) Six months
b) Three months
c) Four months
d) 15 days
Answer : (a)
38. An adoptive mother on the railways with less than two surviving children may be
granted Child adoption leave on adoption of a child upto ___________of age
a) One month
b) Three months
c) Six months
d) One year
Answer : (d)
39. Up to what limit, maternity leave may be combined with any kind of leave?
a) One year
b) Two year
c) Unlimited
d) Six months
Answer : (a)
40. For encashment of LAP while in service which of the following condition is not
required:
a) Encashment of LAP maximum of 10 days at a time
b) Have to avail either Pass or PTO
c) Have to avail minimum of 10 days LAP
d) A balance of 30 days LAP must be at credit of the employee after debiting leave
encashment along with availed leave
Answer: (c )
41. A serving railway servant on transfer from one post to another in a different zone
involving distance of 1500 Kms may be granted ___________ joining time.
a) 10 days
b) 12 days
c) 15 days
Answer : (b)
42. Child care leave is granted to women employees for
a) Taking care of all children
b) Giving attention to eldest son
c) Taking care of younger daughter
d) Two eldest surviving children only
Answer : (d)
43. Women employees having minor children may be granted Child Care leave for a
maximum period of ___________ in one spell.
a) 60 days
b) 90 days
c) 180 days
d) 730 days
Answer : (d)
44. After availing 365 days of child care leave a female railway servant or a single male
railway servant shall be paid @__________ of salary for the next 365 days of child
care leave.
a) 80%
b) 75%
c) 50%
d) 100%
Answer : (a)
45. No. of days Leave on average pay admissible to School Staff (Teacher, Librarian,
Laboratory Assistant etc).
a) Five days each on 1st Jan and 1st July
b) Ten days each on 1st Jan and 1st July
c) Fifteen days each on 1st Jan and 1st July
d) Leave on average pay is not admissible to School Staff
Answer : (a)
46. During Work Related Illness and Injury Leave, a railway servant (other than
RPF/RPSF)is granted full pay and allowances
a) For first three months
b) For six months
c) For twelve months
d) For entire period of hospitalization and six months beyond hospitalisation
Answer : (d)
47. How long the family of a Railway servant who died while in service may retain the
railway quarter
a) Upto 12 months
b) Upto 24 months
c) Upto 18 months
d) Upto 06 months
Answer : (b)
48. When the staff are required to work extra hours beyond the limit of rostered hours but
within statutory hours, overtime allowance will be paid
a) At ordinary rate of pay
b) At 11/2 times the ordinary rate of pay
c) At double the ordinary rate of pay
d) No Overtime allowance is paid
Answer : (b)
49. All eligible Group-C staff get weightage at the rate of _________ for every hour of
night duty between 22 hr to 06 hrs for payment of Night Duty Allowance.
a) 10 minutes
b) 12 minutes
c) 15 minutes
Answer : (a)
50. The ceiling of basic pay for entitlement of night duty allowance
a) Rs. 39200/- p.m.
b) Rs. 43600/- p.m.
c) Rs. 47600/- p.m.
Answer : (b)
51. Study leave shall be granted if it is certified by the authority competent that the
proposed course of study is advantageous from the point of view of
a) Academic interest
b) Literary interest
c) Public interest
d) In all the cases
Answer : ( c )
52. During Study leave availed in India, an employee is eligible for
a) Pay and Dearness Allowance
b) Pay, Dearness Allowance and Study Allowance
c) Pay, Dearness Allowance and House Rent Allowance
d) Pay, Dearness Allowance, Study Allowance and House Rent Allowance
Answer: ( c )
53. During Study leave availed outside India, an employee is eligible for
a) Study Allowance
b) Pay, Dearness Allowance and Study Allowance
c) Pay, Dearness Allowance and House Rent Allowance
d) Pay, Dearness Allowance, Study Allowance and House Rent Allowance
Answer : (a)
54. Admissibility of HRA in case of both husband and wife working in the same station
and live in a rented house and the rent receipt is issued in the name of husband:
a) HRA is admissible in favour of Husband only
b) HRA is admissible to any one of the spouse as per application
c) HRA is admissible to both husband and wife
d) No HRA will be granted in their favour if Railway accommodation is available
Answer : ( c )
55. Who is authorized for sanction of HRA in case of non-gazetted railway employees on
surrender of railway quarter
a) Controlling Officer
b) JA grade officer
c) Head of the Department
Answer : ( c )
56. Additional HRA shall not be granted to the Railway employees posted in________
who leave their families behind at their old duty station
a) Tripura
b) Ladakh
c) Himachal Pradesh
d) Arunachal Pradesh
Answer : ( c )
57. Which of the following does not fall under different kind of Travelling Allowances
applicable to Railway servants
a) Daily Allowance
b) Transport Allowance
c) Mileage Allowance
d) Consolidated Travelling Allowance
Answer : (b)
58. After retirement, on actual change of residence, Composite Transfer Grant would be
admissible @80% of the last month’s basic pay if the employee settle down in
a) At last station of duty within 20 km
b) At last station of duty more than 20 km
c) At other than last station of duty more than 20 km
d) In all the above cases
Answer: (d)
59. Daily Allowance is admissible during temporary transfer for a period of
a) 120 days
b) 150 days
c) 180 days
d) Not applicable
Answer : ( c )
60. On days when the railway servant on tour is provided with free board and lodging,
Daily Allowance is admissible at the rate
a) 50%
b) 25%
c) 20%
d) 80%
Answer : (c )
61. Railway employees on their scouting duties as Scout/Guide may be paid TA/DA as on
tour at the rate appropriate to their pay subject to a maximum of __________days in a
calendar year.
a) 15 days
b) 18 days
c) 24 days
d) 30 days
Answer : (a)
62. While a Railway servant is on deputation in India, the Foreign Service contribution
paid by the borrowing organization is comprises of
a) Pension Contribution
b) Leave salary contribution
c) Both Leave Salary contribution and Pension contribution
Answer : (b)
63. A Railway servant is eligible for deputation in any state of North Eastern Region,
only after completion of _____ of service in his/her cadre.
a) 6 years
b) 7 years
c) 9 years
d) 10 years
Answer : (b)
64. During the period of deputation/foreign service, on account of proforma promotion in
the parent cadre under Next Below Rule, the official concerned become entitled for
higher pay in the parent cadre vis-à-vis that of the ex-cadre post, if
a) Opted for continue in the deputation post for rest of the term
b) Revert to parent cadre within one year
c) Revert to parent cadre within six months
d) In all the cases.
Answer : ( c )
65. Deputation allowance is admissible for a maximum period of __________ while on
deputation.
a) Three years
b) Four years
c) Five years
d) Seven Years
Answer : ( c )
66. The borrowing organizations can extend deputation tenures of a Railway officials
upto a period not exceeding ________ years at a stretch
a) Three years
b) Four years
c) Five years
d) Seven Years
Answer : (d)
67. To which of the following group of hospital staff are not eligible for Hospital Patient
care Allowance/Patient care allowance
a) Ambulance Drivers
b) Laboratory staff
c) Nurses
d) Dressers
Answer : ( c )
Situation -1
A Railway servant whose existing basic pay is Rs 44100/- in Level-5 and date of
next increment is 1st July 2021 got 2nd MACP in Level-6 on 23rd Nov 2020. He has opted for
taking fixational benefit in level-6 w.e.f. his next date of increment .
Level-5 Level-6
42800 43600
44100 44900
45400 46200
46800 47600
48200 49000
49600 50500
68. In terms of Situation -1 above, his basic pay as on 23-11-2020 should be

a) Rs. 44100/-
b) Rs. 44900/-
c) Rs. 45400/-
d) Rs. 46200/-
Answer : (b)
a) Rs. 46200/-
b) Rs. 46800/-
c) Rs. 47600/-
d) Rs. 49000/-
Answer: (c )
a) Rs. 46800/-
b) Rs. 47600/-
c) Rs. 49000/-
d) Rs. 50500/-
Answer : ( c )
Situation -2
After getting financial upgradation from Level-4 to Level-5 in 2019, basic pay of a
Railway servant is Rs 44100/- in Level-5 and his date of next annual increment is 1st July
2020. Now he has promoted in his cadre post in Level-6 w.e.f. 5th April 2021 and thus opted
for taking fixational benefit in level-6 w.e.f. his next date of increment .
Level-4 Level-5 Level-6

37500 42800 43600
38600 44100 44900
39800 45400 46200
41000 46800 47600
42200 48200 49000
43500 49600 50500
71. In terms of Situation -2 above, his basic pay as on 05-04-2021 will be

a) Rs. 44100/-
b) Rs. 45400/-
c) Rs. 46200/-
d) Rs. 47600/-
Answer : ( c )
a) Rs. 45400/-
b) Rs. 46200/-
c) Rs. 47600/-
d) Rs. 49000/-
Answer : ( c )
a) Rs. 45400/-
b) Rs. 46200/-
c) Rs. 47600/-
d) Rs. 49000/-
Answer : ( d )
74. Which of the following category of staff are not eligible for Risk Allowance
a) Staff directly engaged in Spray Painting
b) Ambulance Drivers
c) Chest Clinic Staff
d) Malaria Khalasis
Answer : (b)
75. Which of the following Allowance is not admissible to Nursing staff
a) Nursing Allowance
b) Hospital Patient Care Allowance
c) Uniform Allowance
d) Washing Allowance
Answer : (b)
76. During suspension of a railway servant which of the following allowance is
admissible
a) Subsistence Allowance
b) Suspension Allowance
c) Attendance Allowance
Answer : (a)
77. Which of the following penalties imposed on a Railway employee is not a Minor
penalty :
a) Withholding of promotion for a specified period
b) Withholding of increment for a specified period
c) Reduction to a lower stage in the time scale of pay for two year without
cumulative effect
d) Reduction to a lower stage in the time scale of pay for two year with cumulative
effect
Answer : (b)
78. Which of the following penalties can not be termed as major penalty :
a) Removal from service
b) Censure
c) Reduction to a lower stage in the time scale of pay for a specified period with
cumulative effect
d) Reduction to a lower time scale of pay for a specified period with a bar to the
promotion.
Answer : (b)
Situation-3
A penalty of withholding of one increments of pay for a period of two years is
imposed on an employee whose basic pay is Rs.50,500/- in L-7 as on 13-08-2017.
His date of next increment is 01-01-2018.
Level-7
49000
50500
52000
53600
55200
56900
79. In terms of Situation -3 above, what will be his pay as on 01-01-2019?

a) Rs. 50500/-
b) Rs. 52000/-
c) Rs. 53600/-
d) Rs. 55200/-
Answer : ( b )
a) Rs. 50500/-
b) Rs. 52000/-
c) Rs. 53600/-
d) Rs. 55200/-
Answer : ( b )
Situation-4
A penalty of reduction to lower stage in the time scale of pay by two stage for a
period of one year with cumulative effect is imposed on an employee whose basic pay
is Rs.50,500/- in L-7 as on 13-08-2017. His date of next increment is 01-07-2018.
Level-7
47600
49000
50500
52000
53600
55200

a) Rs. 47600/-
b) Rs. 49000/-
c) Rs. 50500/-
d) Rs. 52000/-
Answer : ( a )
a) Rs. 47600/-
b) Rs. 49000/-
c) Rs. 50500/-
d) Rs. 52000/-
Answer : ( c )
a) Rs. 47600/-
b) Rs. 49000/-
c) Rs. 50500/-
d) Rs. 52000/-
Answer : ( d )
Situation-5
A penalty of reduction to the lower grade carrying Level- 8 for a period of two
years is imposed on a railway servant who is at Level-9 w.e.f. 04.11.2018, with
further directions that the reduction shall not postpone his future increments.
On 4.11.2018, the railway servant is drawing Rs. 58000 in Level-9 of Pay

Matrix. He had been promoted from the post in Level-8 to the post in Level-9 of the
Pay Matrix on 13.08.2016 and on promotion his pay was fixed at Rs. 54700/-. At the
time of promotion his pay was Rs. 52000 in Level-8 of the Pay Matrix.
Level-8 Level-9
50500 53100
52000 54700
53600 56300
55200 58000
56900 59700
58600 61500
84. In terms of Situation -5 above, what will be his pay as on 04-11-2018 in level-8?
a) Rs. 50500/-
b) Rs. 52000/-
c) Rs. 53600/-
d) Rs. 55200/-
Answer : (d)
a) Rs. 52000/-
b) Rs. 53600/-
c) Rs. 55200/-
d) Rs. 56900/-
Answer : (d)
a) Rs. 56900/-
b) Rs. 61500/-
c) Rs. 58600/-
d) Rs. 59700/-
Answer : (b)
87. Which of the following is subsumed into dress Allowance
a) Shoe Allowance
b) Uniform Allowance
c) Washing Allowance
d) All the above Allowances
Answer : (d)
88. Running Allowance is not admissible for which of the following category of staff?
a) Drivers
b) Guards
c) Travelling Ticket Examiners
d) Shunters
Answer : ( c )
89. The entitlement to Holidays for Office staff is :
a) 16 Closed Holidays and 02 Restricted Holidays
b) 15 Paid Holidays
c) 15 Paid Holidays and 02 Restricted Holidays
d) 12 Closed Holidays
Answer : (a)
90. The entitlement to Holidays for workshop staff is :
a) 16 Closed Holidays and 02 Restricted Holidays
b) 15 Paid Holidays
c) 15 Paid Holidays and 02 Restricted Holidays
d) 12 Closed Holidays
Answer : (b)
91. Cash compensation to RPF/RPSF personnel for performing duties on holidays/Closed
days should not exceed _________salary in a calendar year.
a) One month’s
b) 16 days
c) 10 days
d) 7 days
Answer : (a)
92. Cash compensation to RPF/RPSF personnel for performing duty on holidays/Closed
days comprising of :
a) Basic Pay only
b) Basic Pay, Special Pay (if any)and Dearness Allowance only
c) Basic pay, Dearness Allowance and Transport Allowance
d) Basic pay along with all Allowances
Answer : (b)
93. Which of the following is not correct in regards to Reimbursement of Children
education allowance:
a) CEA for Dibyang Children is payable at double the normal rate
b) CEA/Hostel subsidy can be claimed for two eldest surviving children.
c) Hostel Subsidy and Children Education Allowance can not be claimed
concurrently.
d) In case of retirement/removal from service reimbursement of CEA/Hostel subsidy
shall admissible till the end of academic year.
Answer : ( c )
94. Which of the following is not correct for advance incentive increments granted to
sports person on or after 09-07-2009:
a) These increments will be in the form of Personal pay
b) These increments will be equal to the amount of next increments due at the time
of granting
c) These increments are to be drawn at the same rate till retirement
d) These increments are counted for all service benefits like pay fixation on
promotion, retirement benefits etc.
Answer : (d)
95. Substitues (other than teachers)engaged in railways are eligible for acquiring of
temporary status after completion of _______continuous service
a) Three months
b) Four months
c) Six months
d) Twelve months
Answer : (b)
96. Substitutes refer to person engaged in railways on
a) Casual nature of job
b) Daily rate of wages
c) Regular permanent vacant post which can not be kept vacant
Answer : ( c )
97. Railway employees can avail AILTC facilities once in a block of________ years on
surrender of privilege passes of the calendar year.
a) 4years
b) 3 years
c) 2 years
d) Every years
Answer : (a)
98. Railway Employees belongs to ______ are entitled for air travel under AILTC
scheme.
a) Level-6 onwards
b) Level-7 onwards
c) Level-8 onwards
d) Level-9 onwards
Answer : (d)
99. Computer Advance may be sanctioned to employee of………… groups.
(a) A & B
(b) C
(c)All
(d) None of these
Answer . (c)
100. NPS Stands for:
(a) New Pension System
(b) National Pension System.
(c) National Pension Service
Ans. (b)
101. NPS is being Administrated and Regulated by:
(a) PFRDA
(b) NSDL
(c) PFMS
(d) NIC
Ans. (a)
102 NPS is a:
(a) Guaranted Pension Scheme
(b) Market linked Contribution Product scheme
(c) Additional Voluntary Contribution Scheme
Ans. (b)
103 Under NPS a unique Permanent Retirement Account No. (PRAN) is generated and
maintained by:
(a) Central Record keeping Agency (CRA)
(b) National Securities Depository Limited (NSDL)
(c) Pension Fund Regulatory & Development Authority.
Ans. (a)
104 How many type of account are being offered by NPS:
(a) 2
(b) 3
(c) 1
Ans. (a)
105 Government Employees make a monthly contribution at the rate of ___ % of their
Salary.
(a) 10%
(b) 14%
(c) 12%
Ans. (a)
106 Employees contribution rate has been enhanced to ___ % w.e.f. _______ .
(a) 10% & 01.04.2019
(b) 14% & 01.04.2018
(c) 14% & 01.04.2019
(d) 12% & 01.04.2018
Ans. (c)
107 Enrolments and contribution rate under the NPS for Central Govt. Employees are
made through:
(a) Nodal Officers
(b) EMP 10 year or pops.
(c) Pops or NPS
Ans. (a)
108 ASPs Stands for:
(a) Annuity Service Providers
(b) Annual Service Providers
(c) Annual Service products
Ans. (a)
109 How many Numerical are there in PRAN?
(a) 10
(b) 12
(c) 8
(d) 13
Ans. (b)
110 Tier-1 account of NPS is a:
(a) Pension account of having restricted withdrawals
(b) Voluntary account which offer liquidity of investments and withdrawals
(c) Static account which offer liquidity of investments and withdrawals
Ans. (a)
111 Subscribers can partially with draw upto ____ % of their own contribution at any time
before exit from NPS Tier-I Scheme.
(a) 25%
(b) 20%
(c) 30%
(d) 50%
Ans. (a)
112 Employees own contribution to words NPS Tier-I is eligible for Tax deduction under
section ___ of the Income Tax Act within the overall ceiling of the 1.50 lakh under
section 80 COF the Income Tax Act:
(a) 80 CCP (1)
(b) 80 CCP (2)
(c) 80 CCP (1A)
(d) 80 CCP (1B)
Ans. (a)
113 What is the Percentage of Government Contribution under NPS in respect of

individuals. Who are not Govt. Employees?
(a) 10% of basis salary
(b) 14% of basis salary
(c) Individual can choose while going the Scheme
(d) No Contribution
Ans. (d)
114 New Pension Scheme is mandatory for all new recruits joying the Central Govt.
Service from?
(a) 1st January, 2004
(b) 1st January, 2003
(c) 1st January, 2006
(d) 1st July, 2005
Ans. (a)
115 Individual can normally exit at or after age ___ year for Tier-I of the New Pension
System?
(a) 50 year
(b) 56 year
(c) 55year
(d) 60 year
Ans. (d)
116 Under NPS, Individuals would have the Flexibility to leave the Pension system prior
to age 60. In this case, the mandatory an utilization would be ___ % of the Pension
wealth?
(a) 80%
(b) 60%
(c) 90%
(d) 50%
Ans. (a)
117 Contribution and Individuals returns respect of Central Govt. Employees under NPS
are deposited in?
(a) Tier-I account
(b) Tier-II account
(c) Tier-III
(d) Employees can choose either Tier-I or Tier-II at the time
Ans. (a)
118 What is the Percentage monthly Contribution by the Employee under NPS?
(a) 5% of basis pay, plus DA
(b) 10% of basis pay, plus DA
(c) 14% of basis pay, plus DA
(d) 20% of basis pay, plus DA
Ans. (b)
119 What is PFM under NPS?

(a) Pension Finding Manager
(b) Pension Fund Meeting
(c) Prior Fund Management
(d) Pension Fund Managers
Ans. (d)
120 What the Percentage of monthly contribution by the Central Govt. under NPS?
(a) 5% of basis pay & plus DA
(b) 10% of basis pay & plus DA
(c) 20% of basis pay & plus DA
(d) 14% of basis pay & plus DA
Ans. (d)
121 Employees Provident Funds appellate tribunal was Constitution under section ___ the
this act:
(a) 7D
(b) 6A
(c) 7C
(d) 6D
Ans. (a)
122 The act is Applicable to every establishment which is a Factory engaged in any
industry specified in schedule I and in which _________ twenty persons are employed:
(a) 20
(b) 10 or more
(c) 20 or more
(d) 15 or more
Ans. (a)
123 The Chairman and members of Central Board Constituted under the Employees
Provident Fund are appointed by:
(a) Central Government
(b) Supreme Court
(c) State Government
Ans. (a)
124 The Contribution which shall be paid by the Employee to the Fund shall be:
(a) 10%
(b) 7%
(c) 12% (10% in special case, 12% if CG impose to employer)
(d) 5%
Ans. (c)
125 When did the Employee Provident Fund & miscellanies Provisions Act, come into
force?
(a) 1 April, 1956
(b) 1 may, 1950
(c) 1 March, 1957
(d) 4 march, 1952
Ans. (d)
126 The Central Government has amended the ceiling for contribution under the
Employees provident Fund and miscellaneous provisions act, 1952 (EPF Act.) and the
Employees provident Fund and miscellaneous provisions scheme, 1952 (EPF scheme)
from ____ to ____ , with effect from 1 septmber,2014:
(a) Rs. 7500/- to Rs. 15000/-
(b) Rs. 6500/- to Rs. 13000/-
(c) Rs. 6500/- to Rs. 15000/-
(d) Rs. 5000/- to Rs. 12000/-
Ans. (b)
127 Section 15 of the Employees Provident Fond & miscellaneous provisions Act. 1952
deals with ______ ?
(a) Power to Exemp
(b) Special Provisions relating to Provident Funds.
(c) Power to recover damages
(d) Power to market rules.
Ans. (b)
128 What is the accounting year for Provident Fund?
(a) January - December
(b) March – February
(c) April – March
(d) July – June
Ans. (b)
129 What Percentage of Basis is PF?
(a) 14
(b) 16
(c) 12
Ans. (c)
130 The accounts of the Central Board is audited annually by:
(a) Central Provident Fund Commissioner
(b) Any Auditor appointed by Central Govt.
(c) Comptroller and Auditor – General of India.
(d) Any Auditor appointed by the Chairman of Central Board.
Ans. (c)
131 Rate of normal Family Pension is ______ % of Last Pay:

(a) 30%
(b) 40%
(c) 50%
(d) 20%
Ans. (a)
132 Rate of Pension is _____ % of Last Pay or 10 months Average pay whichever is
more:
(a) 50%
(b) 40%
(c) 30%
(d) 60%
Ans. (a)
133 Commutation Value is not payable in case of:
(a) Death case
(b) Normal retirement
(c) Voluntary retirement
Ans. (a)
134 Enhanced Family Pension in case of Death of Employee is payable upto _____ , .
(a) 7 year
(b) 10 year
(c) 15 year
(d) 20 year
Ans. (a)
135 What is the commutation rate on Superannuation (at the age of 60 years)
(a) 98.328
(b) 98.238
(c) 89.328
(d) 89.238
Ans. (a)
136 What is the rate of medical allowance payable to a Pension/Family Pension per
month?
(a) Rs. 100
(b) Rs. 300
(c) Rs. 500
(d) Rs. 1000
Ans. (d)
137 If the DOB of an Employee is 01.07.1963 he will retire on _______ .
(a) 30.07.2023
(b) 02.07.2023
(c) 30.06.2023
Ans. (c)
138 If the DOB of an Employee is 02.06.1963 he will retire on ________ .
(a) 01.06.2023
(b) 30.06.2023
(c) 01.07.2023
Ans. (b)
139 Dearness Relief is payable to a Pensioner on:

(a) Original Pension
(b) Reduced Pension
(c) Last pay
Ans. (a)
140 Pension is payable on completion of ____________ .
(a) 10 year qualifying Service
(b) 15 year qualifying Service
(c) 20 year qualifying Service
Ans. (a)
141 DCRG is payable on __________ qualifying Service:
(a) 10 year
(b) 20 year
(c) 5 year
(d) 15 year
Ans. (c)
142 Maximum limit of DCRG payable ________ is:
(a) 10 Lakh
(b) 20 Lakh
(c) 30 Lakh
Ans. (b)
143 Maximum limit of commutation is:
(a) 30% of Pension
(b) 40% of Pension
(c) 50% of Pension
Ans. (c)
144 Commuted value is restored after :
(a) 10 year
(b) 15 year
(c) 20 year
Ans. (b)
145 A PPO Number consists of :
(a) 14 digit
(b) 16 digit
(c) 15 digit
Ans. (b)
146 Full form of ARPAN is:

(a) Additional Railway Pension Amount Network.
(b) Advanced Railway Pension Network.
(c) Advanced Retirement Pension Account Network.
Ans. (b)
Chapter 2
S.No Question. Options Answer

.
1 Hospital Leave is applicable to A) Gr- A B) Gr- B C

.......Category of Staff Group C) Gr- C D) All
categories of staff
2 The leave on half average pay shall be A) 1st of July and 1st of B
credited to the leave account of a December B) 1st of
Railway servant on at the rate of 10 January and 1st of July
days each in advance. C) 1st of January and 1st
of December D) 1st
December and 1st July
3 It is checked to see that. National A) Non-Gazetted B) A

Holiday Allowance is payable to the Gazetted C) Both (A) &
employees of cadres, who are essentially (B) above are not correct
required to work on National Holidays D) Both (A) & (B) above
with the sanction of competent authority. are correct
4 The Transport Allowance drawn in A) Statement (P) is C

favour of the employees is checked to correct B) Statement (0)
see that:(P) Railway employees residing is correct C) Statement
beyond 1 KM from the place of duty are (P) &(Q) are correct D)
eligible to draw Transport Allowance at Statement (P) &(Q) are
the prescribed rates.(Q) Railway incorrect
employees are not entitled to draw
transport allowance, if they are
continuously on leave, or on duty,
Training tour etc.. for a period exceeding
1 month.
5 RS(D&A) Rules 1968 are framed under A) 309 B) 310 C) 311 A

which article of constitution of India? ID) 335
6 Quote the rule under which suspension A) 5(1) B) 6(1) C) 9(1) A
is dealt under RS(D&A)Rules, 1968? D) 11(1)
7 Quote the rule under which deemed A) 5(2) B) 6(3) C) 8(2) A

suspension is dealt under D) 9(4)
RS(D&A)Rules, 1968?
8 State the rule under which Procedure for A) 9 B) 10 C) 11 D) 13 D

imposing Major Penalties are illustrated?
9 State the rule under which Procedure for A) 9 B) 10 C) 11 D) 13 A

imposing Major Penalties are illustrated?
10 Action on the inquiry report is dealt A) 10 B) 13 C) 14 D) 15 A

under rule number
11 Procedure for imposing minor penalties A) 12 B) 11 C) 16 D) 15 B

is dealt under rule number
12 Special procedure in certain cases under A) 15 B) 19 C) 14 D) 22 C

RS(D&A) rules is dealt under
13 Every Rly. of RS(conduct) Servant shall A) 3(1)(i) B) 3(1)(ii) C) A

at all times maintain absolute integrity is 3(1)(ii) D) 3(1)(iv)
dealt under Rule No. Rules, 1966
14 Every Rly. RS(conduct) Servant shall at A) 3(1)(ii) B) 3(1)00) C) A

all times maintain devotion to duty is 3(1)(iv) D) 3(1(v)
dealt under Rule No. of Rules, 1966 A)
15 Every railway servant shall at all times A) 3(1)01) B) 3(1)(iii) C) B

shall do nothing which is unbecoming of 3(1)(iv) D) 3(1(v)
a railway servant is dealt under Rule No.
of RS(Conduct) Rules, 1966
16 Every Railway servant shall at all times A) 3(1)(iv) B) 3(1)(vi) A

shall commit himself to and uphold the C) 3(1)(vii) D) 3(1)(viii)
supremacy of the Constitution and
democratic values is dealt under Rule
No. of RS(Conduct) Rules, 1966
17 Every Railway servant shall at all times A) 3(1)(iv) B) 3(1)(vi) D

shall promote the principles of merit, C) 3(1)(vii) D) 3(1)(viii)
fairness and impartiality in the discharge
of duties; is dealt under Rule of
RS(Conduct) Rules, 1966
18 Every Railway servant shall at all times A) 3(1)(ix) B) 3(1)(x) C) A
shall maintain accountability and 3(1)(xi) D) 3(1)(xii)
transparency is dealt under Rule of
RS(Conduct) Rules, 1966
19 Every Railway servant shall at all times A) 3(1)(xix) B) 3(1(xx) A

shall maintain discipline in the discharge C) 3(1)xxi) D)
of his duties and be liable to implement 3(1)(xviii)
the lawful orders duly communicated to
him is dealt under Rule of RS(Conduct)
Rules, 1966
20 Under RS(D&A) Rules, 1968, A) 16 B) 15 C) 23 D) 25 B

provisions regarding Railway servants
lent to State Govemments, etc., are dealt
under rule number
21 Under RS(D&A) Rules, 1968, Orders A) 17 B) 19 C) 20 D) 24 A

against which no appeal lies is dealt
under Rule No
22 Under RS(D&A) Rules, 1968, Orders A) 17 B) 19 C) 20 D) 24 A

against which no appeal lies is dealt
under Rule No
23 Under RS(D&A)Rules 1968, Orders A) 19 B) 18 C) 20 D) B

against which appeal lies is dealt under 25A
Rule No
24 In terms of Rule 20 of RS(D&A)Rules A) 45 days B) 35 days C) A

1968, the period of limitation for appeals 40 days D) 60 days
is
25 Instructions on Consideration of appeal A) 22 B) 23 C) 20 D) 24 A

is given under rule number
26 Special provisions for non-gazetted staff A) 26 B) 24 C) 21 D) 23 B

is dealt under Rule No. of RS(D&A)
Rules 1968
27 Revision is dealt under Rule No. of A) 25 B) 22 C) 23 D) 19 A

RS(D&A) Rules, 1968
28 Review by president is dealt under Rule A) 25-A B) 22 C) 24 D) A

No. of RS(D8gLA) Rules, 1968 29
29 Railway quarter can be retained for a A) 4 Months B) 5 A
period of on normal rent during leave months C) 6 Months D)
8 Weeks
30 Railway quarters can be retained for a A) 1 month B) 2 months A

period of on normal rent on resignation/ C) 16 months D) 4
removal/dismissal from service. months
31 Quarter can be retained for on normal A) 24 months B) 12 A

rent in the event of death months C) 36 months D)
18 months
32 Quarter can be retained for a period of... A) 4 months B) 6 months A

On normal rent on retirment. C) 12 months D) 2
months
33 Quarter can be retained for....on normal A) 2 months B) 4 months A

rent on transfer. C) 6 months D) 3 months
34 When a Railway servant is transferred True B) False C) May be A

from one station to another, retention of permitted by controlling
quarters is permissible on account of officer D) No need of
sickness of his/her widowed mother permission
35 The occupier of Railway . A) 10% B) 15% C) A

accommodation is charged rent either at 12.50% D) None of them
the rate of of his pay or the assessed rent
whichever is less
36 Water charges recoverable from a Group A) 25 B) 50 C) 75 D) A

C employee for Type IV quarter is Rs. None of them
p.m
37 Water charges recoverable from a Group . A) 15 B) 30 C) 45 D) A

C employee for Type Ill quarter is Rs. None of them
p.m
38 Water charges recoverable from a Group A) 5 B) 40 C) 15 D) A

C employee for Type II quarter is Rs. None of them
p.m
39 The staff/officers who refused to accept A) True B) False C) B

accommodation offered to him on the Permitted for 4 months
new place posting are eligible for D) Permitted for one
retention of quarters at the old station year
40 Retention of Railway accommodation on A) GM B) Railway B
medical grounds beyond the permissible Board C) PCPO D) PFA
period as a special case requires the
approval of
41 Railway employees rendered surplus and A) 3 years B) 4 years C) A

posted to new stations necessitating 1 year D) 2 years
change of residence may be permitted to
retain Railway accommodation at the
previous place of posting for a period of
42 Maximum days of leave on average pay A) 240 days B) 300 days B

that can be accumulated is C) 150 days D) 180 days
43 Maximum of study leave that can be A) 36 months B) 24 B

granted to an employee during his entire months C) 30 months D)
service period is 28 months
44 How many days of LAP in a calendar A) 15 days B) 10 days C) C

year, a permanent /Temporary Railway 30 days D) None of the
servant shall be entitled to get? above
45 On Implementation of Seventh Pay A) Scales of Pay B) Pay B

commission, the existing system of Pay Matrix C) Level D) None
bands and Grade pay has been dispensed of these
with and the new pay structure has been
devised in the form of
46 What is the Minimum pay and A) Minimum Rs. 17,000 C

maximum pay on implementation of VII p.m & Maximum Rs. 2
PC? Lakh p.m B) Minimum
Rs. 15,000 p.m &
Maximum Rs. 1.5 Lakh
p.m C) Minimum Rs.
18,000 p.m & Maximum
Rs. 2.5 Lakh p.m D)
None of these
47 Graduity Limit enhance.....in the 7Th A) 1200000 B) 2500000 C

CPC C) 2000000 D) none of
them
48 House Building Advance Limit A) 25,00,000 B) 250000 A

enhanced to C) 2000000 D) 1500000
49 CCL can be Granted less than.... At a A)20 B) 15 C) 25 D) 30 A

time
50 CCL can be granted to .... A) One eldest surviving

Children B) Two eldest
Surviving Children B
C) Three eldest surviving

Children D) Four eldest
Surviving Children
51 What is the percentage of non practicing A. 25% B. 20% C. 30 % B

allowance as per 7th CPC D. 55%
52 Transfer of personal effects rate to the A.25/-KM B. 35/- C. C

Level-5 is allowed 25/- D. 50/-
53 Special allowance for child care women A.3000/- B. 2250/- A

with disability is C.3500/- D. 3500/-
54 The rate of daily allowance w.e.f. A.1000.B.1100.C. 800 D

1.7.2017 on tour admissible for D.900
employees in level 9&11
55 w.e.f 1.7.2017 nurses of IR are granted A. 7200 per month B. B

dress allowance 1800 per month C.
5000/-D. 6500/-
56 The successive leave encashment cannot A.2 B. 4 C 1 D. 3 A

be made before a minimum period of
block period has elapsed
57 The upper age limit for claiming CEA in A. 22 B. 25 C. 18 D. 30 A

case of Divyang children is years.
58 DO letter sends by PFA every month to A. Be shown to GM, C

FC (Rly.) shall before issue B. Not to be
shown to GM. C. Be
shown to GM after issue
D. None
59 When did the Minimum wages act 1945 1948

introduced in India
1948
1951
1955
60 Which article of constitution of India Article 14 Article 24
probihits the child labour under 14 years
in a factory Article 19
Article 23
Article 24
61 Which Article of the Constitution Article 39(d) Article

provides that men and women should 39(d)
receive equal pay for equal work Article 42
Article 43
Article 38
62 When was laws relating to social 23.09.2020 22/09/2020

security with the goal to extend social
security to all employees and workers
either in the organised or unorganised or
any other sectors passed by Lok Sabha 22.09.2020
28.09.2020
None of the above
63 Interstate Migrant Workmen Act 1979, The Code on Wages The

It is now replaced by 2019 Occupation
al Safety,
The Code on Social Health and
Security 2020, Working
The Occupational Safety, Conditions
Health and Working Code, 2020
Conditions Code, 2020
The Industrial Relations

Code 2020
64 The payment of Bonus act 1965 applies With more than 10 With more
only to the enterprise where peoples than 20
peoples
With more than 12
peoples
With more than 15

peoples
With more than 20
peoples
65 When did the Sexual Harassment of 03.09.2021 09.12.2013

Women at Workplace (Prevention,
Prohibition and Redressal) Act, 2013
came in to force 26.02.2013
23.04.2013
09.12.2013
66 According to Code on Wages, 2019 1 month 1 month

wage period for payment of wages
cannot be more than 45 days
40 days
60 days
67 Which of the following Acts has/have c) All the

been repealed after enactment of the above
Code on wages 2019 a) i) & ii)
i) The Payment of Wages Act, 1936 b) iii) & iv)
ii) The Minimum Wages Act, 1948 c) All the above
iii) The Payment of Bonus Act, 1965 d) ii) & iii)
iv) The Equal Remuneration Act, 1976
68 How many numbers of employees,are a) 250 250

required where the employer has to
provide a canteen b) 510
c) 320
d) 100
69 How many hours in a day An adult a) 8 b) 9

worker normally be asked to work
subject to 48 hrs restriction in a week,
unless it is necessary to facilitate the b) 9
change of shift.
c) 12
d) 10
70 In terms of Minimum Wages Act, which

of the following is NOT a category of
workers?
a) Semi-skilled
b) Skilled
c) Highly Skilled
d) Expert d) Expert
71 The name “Child Labour (Prohibition a) 2014

and Regulation) Act, 1986,” was
changed to “Child and Adolescent
Labour (Prohibition and Regulation)
Act, 1986,” in the year
b) 2016 b) 2016
c) 2015
d) 2018
72 No child shall be permitted or required a) 6 P.M. and 8 A.M.

to work between
b) 7 P.M. and 7 A.M. c) 7 P.M.

and 8 A.M.
c) 7 P.M. and 8 A.M.
d) 8 P.M. and 8 A.M.

73 In which year did the Industrial Disputes a) 1947 a) 1947
Act come into operation?
b) 1949
c) 1953
d) 1963
74 What is the time period in which all the a) 30 days a) 30 days

awards of the arbitration are to be
published from the date of its receipt by
the appropriate government?
b) 15 days
c) 7 days
d) 1 day
75 Which section deals with payment of a) 17B a) 17B

wages to workman pending proceedings
in higher courts in the Industrial
Disputes Act?
b) 17
c) 17A
d) All of the above
76 Which of these is a three tier system of

adjudication?
i) National Tribunal a) i) & iii)
ii) Labour Court b) ii) & iii)

iii) Court of Enquiry c) i) & ii) c) i) & ii)
iv) None of these d) iv)
77 under which of the following schemes Emloyee provident fund

the women employee gets benefit and miscellaneous
without contribution Provision
Employee state
Insurance Act
Maternity Benefit Act Maternity

Benefit Act
None of the above
78 Application or interpretation of a a) Industrial tribunal.

standing order certified under the
industrial employment (standing order)
Act 146 may be referred to
b) labour court b) labour

court
c) Labour commissioner
d) Industrial
Employment Court
79 The provision of workers participation in 1. Article 39A of the

Management of Industries is provided constitution of India
under
2. Article 43A of the 2. Article

constitution of India 43A of the
constitution
of India
3. Article 42 of the
constitution of India
4. Article 43B of the

constitution of India
80 Who among the following was the 1. Lala Lajapt Rai

leader to organise labour movement in
India
2. P.B Walia
3. N.M. Lokhande 3. N.M.

Lokhande
4.N.G. Ranga
81 International Labour organisations 1. child labour 1. child

convention 138 and 182 are lerated to labour
2.security
3.Regulation of food
price and Food
4. Adaptation of
agricultural practice to
global climate change
82 Which article of the Indian Constitution a) Article 23

gives freedom to form a trade Union?
(b) Article 19(1)(c) (b) Article

19(1)(c)
(c) Article 24
(d) Article 14
83 Who had formulated the Employees (a) Medical Benefit

Provident Fund Scheme? Council
(b) ESIC
(c) The State

Government
(d) The Central (d) The

Government Central
Governmen
t
84 What is the wage limit for employees to A. Rs. 15,000 per month A. rs.
be covered under the Employee 15,000 per
StateInsurance Act as per the latest month
amendment?
B. Rs. 18,000 per month
C. Rs. 20,000 per month
D. Rs. 25,000 per month
85 The Indian Labour Law majorly 1.Working condition

concenteratiing on the problem related to
2. Labour welfare
3.Social security
4. All the above 4. All the

above
86 Contract labour (Regulation and 1. 1948

abolition )Act was enacted in
2. 1946
3. 1965
4. 1970 4. 1970
87 The labour law cassified as the tripartite 1. Collective 1.

relationship between Employeer, Collective
Employee and union is known as
2. Individual
3.Union
4.Industrial
88 Every woman entitled to maternity (A) Medical bonus

benefit under the the Maternity Benefit
Act, 1961 shall also be entitled to
receive from her employer
(B) Leave for

miscarriage
(C) Leave with wages for

tubectomy operation
(D) All of the above (D) All of

the above
89 Place of arbitration is important for the (A) Award (A) Award

determination of the rules applicable to
substance of dispute, and recourse
against the
(B) Arbitration
(C) Conciliation
(D) Mediation
90 Preamble of the Constitution of Indian is (A) Part of the (A) Part of

Constitution the
Constitution
(B) Prelogue of the

Constitution
(C) Not a part of the

Constitution

91 The appropriate government shall revise (A) 2 years
the minimum rates of wages under the
Minimum Wages Act,1948 at least once
in every
(B) 3 years
(C) 4 years
(D) 5 years (D) 5 years
92 Under the Apprentices Act, 1961, (A) 12 (A) 12

Apprentice entitled for casual leave for
the maximum period of how many days
in a year
(B) 10
(C) 15
(D) 45
93 Violation of the Child Labour (A) One month

(Prohibition & Regulation) Act, 1986
shall be punishable with imprisonment
for a term not be less than
(B) Three months (B) Three

months
(C) Six months
(D) One year.
94 As per Payment of Bonus Act, 1965, A) Rs. 10, 000/- A) Rs. 10,
How much per month salary/ wagers are 000/-
fixed for payment of bonus in any
industry for the employees for bonus.
(B) Rs. 15, 000/-
(C) Rs. 18, 000/-
(D) Rs. 20,000/-

95 The minimum number of members (A) 2
required for registration of a trade union
is
(B) 3
(C) 7 (C) 7
(D) 10
96 The employer is required to send a (A) 7 (A) 7

report to the Commissioner for
workmen’s compensation within how
many days of the death or serious injury
of the workman.
(B) 8
(C) 9
(D) 10
97 The Contract Labour (Regulation and (A) An intermittent or (A) An

Abolition) Act, 1970 shall not apply to casual nature intermittent
establishments in which work is of or casual
nature
(B) Permanent work
(C) Both (A) & (B)
98 Who is responsible for payment to a (A) Accounts Manager

person employed by him in a Factory
under the Payment of wages Act 1936
(B) HR manager
(C) Manager (C)

Manager
(D) Owner
99 Choose the correct objective of the a. To prevent illegal
Industrial Disputes Act strikes
b. To promote measures
for securing and
preserving good relations
between the employers
and the employees
c. To provide relief to
workmen in matters of
lay - offs,retrenchment,
wrongful dismissals
d. All of the above d. All of the

above
100 The rateof subsustence allowance aid to a. 75%

an employee under suspension for first
ninety (90) days is
b. 60%
c . 50% c . 50%
d. 25%
101 Labour law does not include laws a. Intellectual property a.

relating to Intellectual
property
b.Equal remuneration
c. working condition
d. child labour
102 Labour laws mitigates the difference a. Employee and union

between two ever warring groups
namely
b. Employer and union
c. Employee and c.
Employer Employee
and
Employer
103 Restriction of women in night a.Trade dispute act

employment was interoduced throuhg
b.woen protection 1883
c. Factory act 1883 c. Factory

act 1883
d. Factory act 1947
104 under which act provisions were made a. Factory Act

for restrainingthe right of strike and lock
b. Industrial Relation
Act.
c. Trade dispute act c. Trade

dispute act
d. Strike and lock act
105 Labour law is the a. Administrative
b. Ruiling
c.Precedent
d. All the above d. All the

above
106 Which of the following is not a trade a. closed shop system

union security measure
b. Agency shop system

c. open shop system c. open
shop system
d. union shop system
107 Under the Factories Act, 1948 health A. Disposal of wastes

include and effluents
B. Artificial
humidification
C. Spittoons
D. All of the above D. All of

the above
108 Under which section of Payment of A. Section 7 A. Section

wages Act describes Deductions which 7
may be made from wages
B. Section 8
C. Section 9
D. Section 10
109 A pregnant women employees is entitled (a) 6 weeks

to get paid maternity leave for....
(b) 10 weeks
(c) 12 weeks (c) 12

weeks
(d) 16 weeks
110 As per the Sexual Harassment of (a) A demand or request

Women at Workplace Act which of the for a sexual favour
following act is not termed as Sexual
Harassment?
(b) Sexually coloured

remarks
(c) Bad Physical contact
(d) Meeting in the cabin (d) Meeting

of the office in the cabin
of the office
111 which one is needed to bring the peace a. Reward

and harmoney in industries.
b. Punishment
c. Law c. Law
112 Certain laws are implemented to make a a. Income

minimum amount mandatory to be paid
to the labour which is the right answer
from the given option.
b. Per capita Income
c. cost of living c. cost of

living
d. GDP
113 In which year India received the first a. Trade Dispute Act
stipulation of eight hours of working
b. Factories Act 1883 b. Factories

Act 1883
c. Factories Act 1881
d. Indian Factories Act

1947
114 Which Section covers the definition of a. 25B a. 25B
continuous service.
b. 25
c. 25A
d. 26
115 Which section deals with compensation a. Section 25F

to workmen in case of transfer of
undertakings?
b. Section 25FF b. Section

25FF
c. Section 25
d. Section 25E
116 Unfair trade practices are defined in a. The First Schedule

which schedule of the Industrial
Disputes Act,1947
b. The Second Schedule
c. The Fifth Schedule c. The Fifth

Schedule
d. The fourth schedule
117 No compensation is required to be given a) Employer offers any a)

in case of lay-off , retrenchment and alternate employment Employer
closure of any establishment if offers any
alternate
employmen
t
b) If employer gives one

months notice
c) If employer absconds
from the country.
d) If the trade union agr
118 The penalty for closing an undertaking a. Imprisonment for upto

without prior notice is 6 months
b. Fine upto 5000 rupees
c. Both imprisonment
and fine
d. All of the above d. All of the

above
119 Which act requires employers in (a) The Factories Act,

industrial establishments to define the 1948
conditions of employment
(b) The Industrial

Disputes Act, 1947
(c) The Industrial (c) The

Employment (standing Industrial
orders) Act, 1946 Employmen
t (standing
orders) Act,
1946
(d) The Trade Union

Act, 1926
Chapter 3
Q.1- Whether pension is payable in the cases of removal or dismissal of a railway

servant?
(a) Pension is payable. (b) Pension is not payable.
(c) Compassionate allowance can be considered. (d) None of these.
Ans.C
Q.2- After retirement a charge sheet can be issued only by the

(a) GM (b) Controlling officer
(c) President of India (d) Chief Personnel Officer Justice of Supreme Court
Ans.C
Q.3- Which penalty does not effect for promotion?

(a) Stoppage of pass/PTO’s (b) Reduction in post
(c) Dismissed from service (d) None
Ans.A
Q.4- Inquiry is not necessary when an employee
(a) Intoxication of Alcohol (b) Conviction of criminal charge

(c) Misuse of Rly. property (d) Misbehaviour with supervisor
Ans.B
Q.5- The rate of contribution to join RELHS for Level 7 to Level 10 employees as per the
7th Pay Commission shall be last month's basic pay drawn or _______amount whichever is
lower
A.Rs.78, 000 B. Rs.30, 000. C. Rs.1, 20,000 D. 54,000
Ans.A
Q.6- A Government servant in group 'C' or 'D' shall not accept any gift without sanction of
the Government if the value there of exceeds.
(a) Rs1500/- (b) Rs 1000/- (c) Rs 500/- (d) Rs 250/-
Ans.C
Q. 7- Which of the following deduction is prohibited from subsistence allowance?

(a)House Rent (b) Income Tax (c) Court attachment (d) Station debits
Ans.C
Q.8- Penalty of compulsory retirement, removal or dismissed from service should be

imposed only by
(a) controlling officer (b) disciplinary authority
(c) appointing authority (d) none
Ans.C
Q.9- Which authority can make a cut in Pensionary benefit

(a) GM (b) Rly. Board (c) President of India (d) None
Ans.C
Q.10- Maximum number of dependents can be included in a pass/ PTO
_______
(a) 2 (b) 3 (c) 4 (d) 1
Ans.A
Q.11- Group ‘D’ employees with service 25 years and more are eligible for ____ set of
post retirement complimentary passes every year
(a) 2 (b) 1 (c) 3 (d) 4
Ans.B
Q.12- Colour of Second Class Privilege pass

(a) White b) Yellow C) Green (d) Pink
Ans.D
Q.13- Colour of First Class Privilege pass

(a) White b) Yellow (C) Green (d) Pink
Ans.C
Q.14- Following Married Daughter is eligible to be included in Privilege pass
(a) Below 18Yrs (b) Below 21Yrs (c) any age (d) not eligible
Ans.D
Q.15- The following unmarried daughter is eligible to be included in Privilege pass
(a) Below 18Yrs (b) Below 21Yrs (c) any age (d) not eligible
Ans.C
Q.16- If both Wife & Husband are employed in Railways eligibility of availing privilege
passes
(a) both are eligible (b) any one is eligible (c) all free passes eligible
(d) All PTO eligible
Ans.A
Q.17- A Government servant holding in Group 'A' post; may accept gifts from his near
relatives or from his personal friends having no official dealings with him, but shall make a
report to the Government, if the value of such gift exceeds
(a) Rs 25000/- (b) Rs 20000/- (c) Rs 15000/- (d) Rs 10000/
Ans.A
Q.18- A Government servant holding in Group 'C' post; may accept gifts from his near
relatives or from his personal friends having no official dealings with him, but shall make a
report to the Government, if the value of such gift
exceeds
a) Rs 10000/- (b) Rs 7500/- (c) Rs 5000/- (d) Rs 2500/-
Ans.B
Q.19- The family pension shall not be less than _________% of the minimum of the scale
held by the employee at the time of retirement/death.
A. 50% B.30% C 35% D. 60%
Ans.B
Q.20- The enhanced family pension shall not be less than _________% of the minimum of
the Scale held by the employee at the time of retirement/death.
A. 50% B.30% C 35% D. 60%
Ans.A
Q.21- Pensioner would be entitled to restore his commuted pension after expiry of ___ years
A.20 B. 12 C 15 D 16
Ans.C
Q.22- Railway Servant with minimum -----of qualifying service are entitled for
Voluntary Retirement, by giving three months advance notice.
A. 30 years B. 10 years C. 33 years D. 20 years
Ans.D
Q.23- Amount of Fixed Medical Allowance is paid to the opted pensioner/ Family Pensioner
per month w.e.f. 01.07.2017
A.Rs.1000 B. Rs.3000. C. Rs.2500 D. Nil

Ans.A
Q.24- Gratuity is paid @ ¼ months pay per each completed half year of the service subject
to a maximum of ------- month’s pay or Rs.20 lac, whichever is less
A. 15 times B. 12 times C. 20 times D. 16 ½ times.
Ans.D
Q.25- Period of Retention of Railway Quarters on account of missing of Railway Servant is
upto __ Months.
A. 24 B 36 C. 12 D. None.
Ans.B
Q.26-The validity of privilege pass_______

A. 1 month B. 2 months C. 5 months D. 4 months
Ans.C
Q.27- Superannuation Pension is paid who retires with minimum _____ qualifying service
A. 10 B. 20 C. 30 D. 32
Ans.A
Q.28- Amount of Pension shall not be paid less than____ of last months pay at the time
of retirement with effect from 1-1 2006
A. 20% B. 30% C. 40% D. 50%
Ans.D
Q.29- ____ days of both LAP & LHAP are entitled for encashment of leave at the time
of Retirement
A. 50 B. 300 C. 250 D. 125
Ans.B
Q.30- Maximum amount of gratuity shall not be more than ____

A. 20 lakhs B. 30 lakhs C. 40 lakhs D. 60 lakhs
Ans.A
Q.31- Compassionate allowance shall be sanctioned to ______by competent authority

A. Railway Servant who is removed/dismissed
B. Railway servant on voluntary retirement
C. Superannuation
D.None
Ans.A
Q.32- Minimum pension as per 7th PC is _________

A. 7000 B. 4500 C. 9000 D. 3500
Ans.C
Q. 33- The compensation amount shall be deposited with _________

A. Bank B. Employees account C. Labour Commissioner D. none
Ans.C
Q.34- Exgratia lumpsum compensation is paid to the families of railway employees

A. who die in harness in performance of confide official duties
B. who die in harness in performance of non-official duties
C. who die in service
D. none
Ans.A
Q.35- Exgratia Lumpsum amount paid for death occurring due to accident in course of
performance of duties is ______________
Ans.A
Q. 36-Permanent Negotiating Machinery functions in __________ tier system.
A. Three B Four C. Five D. Six
Ans.A
Q.37- ____ number of meetings held at Divisional PNM level.

Ans.D
Q.38- ____ number of meetings held at Zonal PNM level.

Ans.B
Q.39- ____ number of meetings two with each Federations will be held at Board PNM level.
Three B Four C. Five D. Six
Ans.B
Q.40- Staff Benefit Fund (SBF) works for the benefit of ----------- Railway Employees.
A. Gazetted. B. Non Gazetted C. Trade unions D. All the above
Ans.B
Q.41- CTG is granted to the railway servant who is transferred on administrative grounds if
transfer between stations is ------Kms
A. 20 kms . B. 30 kms C. 50 Kms D. 8 Kms
Ans.A
Q.42- CTG shall be granted at the rate of ___________ of last months

basic pay
A. 100% B. 80% C. 75% d. 180%
Ans.B
Q.43- ________ form is used for imposition of Minor Penalty.
A. SF-5 B. SF-4 C SF-1 D. SF-11.
Ans.D
Q.44- Compulsory Retirement/Removal/ Dismissal is a ------------under D&A Rules,1968.

A. Penalty B. Not a penalty C. Major penalty D. Minor penalty
Ans.C
Q.45- Allowance that is given to Railway servant for performing duty beyond prescribed
hours of employment:
(A) Travelling Allowance (B) Dearness Allowance (C) Overtime Allowance
(D) None among these.
Ans.C
Q.46- As per Hours of Employment Rule employees are classified into ________ number of
categories.
A. Four B.Three C. Two D. Six
Ans.A
Q.47- In which category Railway employees employed in confidential related work are
Classified?
A. Essentially Intermittent B. Intensive category
C. Continuous D. Exclude
Ans.D
Q.48- Encashment of LAP upto _____________ days shall not exceed in entire career
A. 30 days B. 60 C. 20 D. 10
Ans.B
Q.49- A railway servant while in service can encash LAP upto ______ days at a time
A. 40 B. 10 C. 45 D. 15
Ans.B
Q.50- A female Government servant with less than 02 children may be granted maternity
leave for
A. 100 B. 135 C. 180 D. 160
Ans.C
Q.51- ________equal to leave on half salary, will be drawn in case the employee is under
suspension
A. Dearness Allowance B. Subsistence Allowance
C . Suspension Allowance D. Allowance
Ans.B
Q.52- When a Railway servant goes for department training for two month which following
allowance stopped for training period-
(A) TA
(B) HRA
(C) Transport Allowance
(D) None of above
Ans.C
Q.53- Which fund is utilized in deposit works in Railway-
(A) Capital
(B) General Revenue
(C) Safety fund
(D) Fund deposited by private party or other Government Department
Ans.D
Q.54- Which is the following percentage of railway contribution of NPS subscriber of a
employee basic pay + DA
(A) 10%
(B) 8.33%
(C) 12%
(D) 14%
Ans.D
Q.55- Which of the following is not paid to the NPS subscribers?
(A) DCRG
(B) Commutation
(C) Leave encashment
(D) GIS
Ans.B
Q.56- What is the full form of NPS?
(A) New Pension Scheme
(B) National Pension System
(C) National Pension Scheme
Ans.B
Q.57- How much percentage of NPS Subscriber can withdraw during the service period?
(A) 50%
(B) 70%
(C) 40%
(D) 25%
Ans.D
Q.58- After Retirement how much percentage of NPS Subscriber can withdraw and how
much percentage goes to annuity?
(A) 30% to 70%

(B) 60% to 40%
(C) 50% to 50%
(D) 80% to 20%
Ans.B
Q.59- How much maximum amount paid to PF Subscriber after death in DLI Scheme to his
family members?
(A) Rs. 30000

(B) Rs. 60000
(C) Rs. 50000
(D) Rs. 20000
Ans.B
Q.60- What percentage of PF Subscriber can withdraw from his PF Account during his
service period for the treatment of self or for his family members?
(A) 50%
(B) 90%
(C) 70%
(D) 60%
Ans.B
Q.61. What is the time limit for submitting of TA claims after the date of completion of
journey?
(A) 90 days (B) 60 days (C) 70 days (D) 180 days
Ans.B
Q.62 – Which of the following is current rates of dress allowance of Station Master of I.R.
are granted dress per annum?
(A) Rs.12000 (B) Rs.10000 (C) Rs.8000 (D) Rs.9000
Ans.B
Q.63- Scale Check Registers are maintained at ______office.

(A) Accounts Office.
(B) Pay Bill units.
(C) Both above
Ans.A
Q.64- For verification/confirmation of New Employee in IPAS, the establishment section of

Accounts dept will check______
(A) The order of Appointment.
(B) Certificates required by rule.
(C) All entries in Biodata viz. DOB,PAN, AAdhaar, bank details etc duly supported duly
supported by Authentic records.
(D) All the above.
Ans.D
Q.65- The reimbursement of CEA/Hostel subsidy can be claimed for only for ______
(A) Two children.
(B) Two eldest children
(C) Three children
(D) Two eldest surviving children
Ans.D
Q. 66.Which of the following is correct
Gratuity is payble to the retired employee maximum for……… months

(a) 16 month (b) 16.5 month (c) 17 month (d) 18 month
Ans. (b)
Q.67.Maximum amount of Gratuity payble to the retired / dependent member of deceased
employee is …………
(a) 20 lac (b) 16.5 lac (c) 18 lac (d) 25 lac
Ans. (a)
Q.68.At the time of retirement maximum ……… days LAP may be encashed.
(a) 360 days (b) 300 days (c) 240 days (d) 180 days
Ans. (b)
Q.69.Pension is payble to the employee after continuous service for ……… years.
(a) 05 years (b) 10 years (c) 15 years (d) 20 years
Ans. (b)
Q. 70.How much amount is recovered for GIS from the group C employee
(a) Rs 30 (b) Rs 60 (c) Rs 120 (d) Rs 240
Ans. (a)
Q.71.Maximum……..% of Pension may be commuted.
(a) 30% (b) 40% (c) 50% (d) 20%
Ans. (b)
Q.72.At Present commuted value of Rs 1 (Rupee one ) is
(a) Rs 100 (b) Rs 90 (c) Rs 96.5 (d) Rs 98.328
Ans. (d)
Q.73.How much time LAP may be encashed during the service period of employee ?
(a) 4 times (b) 3 times (c) 6 times (d) None
Ans. (c)
Q.74.In case of death of employee, dependent daughter may get family pension :-
(a) Life long (b) upto her marriage (c) after upto attaining the age of 25
years (d) None of theses
Ans. (B)
Q.75. Enhanced Pension to family is payble upto …….. years in case of death of employee
after retirement
Ans. (b)
Q.76. Enhanced Pension to family is payble upto ……. Years in case of death of employee
during service period

Ans. (a)
Q.77. The rate of percentage of family pension is ……% of basic pension subject to the
minimum of Rs 9000/- at present
(a) 20% (b) 30% (c) 40% (d) 50%
Ans. (b)
Q.78. Pension is computed @...% of Last basic pay or 10 months average pay whichever is
more.
(a) 30 % (b) 40% (c) 16.5% (d) 50%

Ans. (d)
Q.79. Retired Employees Liberalised Health Scheme (RELHS) was introduced in Indian
Railways in the year……
(a) 1995 (b) 1996 (c) 1997 (d)1998
Ans. (c)
Q.80. After Continuous service of ………years in the same grade, MACPS is allowed to the
employee
Ans. (b)
Q.81. How many times financial upgradation in MACPS is allowed during the service of
employee?
(a) 2 (b) 3 (c) 4 (d) 1
Ans. (b)
Q.82. The full form of MACPS is

(a) Modified Access Carrier Progression System
(b) Modified Assured Carrier Progression Scheme
(c) Modified Assured Carrier Progression System
(d) Modified Access Carrier Programme Scheme
Ans. (b)
Q.83. MACPS was introduced in Rly wef:-
(a) 01.01.2008 (b) 01.09.2008 (c) 01.01.2006 (d) 01.12.1995
Ans. (b)
Q.84. Minimum bench mark is ……….. for financial upgradation in MACPS:-
(a) Good (b) Very Good (c) Outstanding (d) All of these
Ans. (b)
Q.85. Leave on Average Pay (LAP) is credited……… days per month:-
(a) 2.5 days (b) 1.5 days (c) 3 days (d) none of these
Ans. (a)
Q.86. LAP is Credited on 1St …….. and 1st ……… of each and every year.
(a) January and July (b) March and September

(b) (c) April and Oct. (d) None of these
Ans. (a)
Q.87. Transit leave is granted to the employee in case of
(a) Mutual transfer (b) Request transfer (c) Ground transfer on

Administrative ground (d) All of these
Ans. (c)
Q.88. Additional Post Allowance is effective from :-
(a) 01.07.2017 (b) 01.01.2017 (c) 01.01.2016 (d) 01.07.2016
Ans. (a)
Q.89. Additional Post Allowance (APA) may be granted maximum for……. Month in a year.
(a) 3 (b) 6 (c) 9 (d) 2

Ans. (b)
Q.90. Minimum period of ……… days is required for Claiming Additional Post Allowance.
(a) 45 (b) 60 (c) 180 (d) 90
Ans. (a)
Q.91. Commuted Leave is granted on the basic of ………….. Certificate
(a) Medical (b) Sports (c) Cultural (d) All of these

Ans. (a)
Q.92. Leave Not Due (LND) may be granted only on ………. Ground.
(a) Medical (b) Sports (c) Cultural (d) All of these
Ans. (a)
Q.93. If the employee has availed EOL during preceding 6 months then LAP to be credited to
the next 6 month is reduced by ……. days subject to the maximum of 10 days
(a) 1/10 (b) 1/15 (c) 1/18 (d) None of these.
Ans. (a)
Q.94.Maximum……days Leave on Half Average Pay (LHAP) is Credited to the Leave A/C
of employee in a year.
(a) 10 (b) 20 (c) 15 (d) None of these.
Ans. (b)
Q.95. Maximum ……… days RH (Restricted Holidays) may be availed during one Calender
year.
(a) 2 (b) 3 (c) 4 (d) None of these
Ans. (a)
Q.96. …… days LAP are credited per year to leave account of School Staff
(a) 10 (b) 15 (c) 20 (d) 30
Ans. (a)
Q.97. In 7th PC minimum and maximum Pay is Rs……….. and Rs……….. respectively.
(a) Rs. 18000 p.m , 2.5 lakh p.m

(b) Rs. 10000 p.m, 2.25 lakh p.m
(c) Rs. 15000 p.m, 2.0 lakh p.m
(d) None of these
Ans. (a)
Q.98. Children Education Allowance, at present is Rs.
(a) 1800 p.m (b) 2000 p.m (c) 2750 p.m (d) 2250 p.m
Ans. (d)
Q.99.Railway Quarter can be retained for a period of ……. on normal rent during sick leave
(a) 4 months (b) 6 months (c) 12 months (d) indefinite.

Ans. (a)
Q.100.Railway Quarter can be retained for a period of ……….. on normal rent during
suspension
(a) 4 months (b) 6 months (c) 12 months (d) without any limit
Ans. (d)
Q.101. Railway Quarter can be retained for ………. months on normal rent in the event of
death of Rly servant
(a) 6 (b) 8 (c) 12 months (d) 24 months
Ans. (d)
Q.102 In no case retention of accommodation should exceed………. from the date of

retirement or date of School Season Whichever is earlier.
(a) 6 months (b) 8 months (c) 12 months (d) 24 months
Ans. (b)
Q.103.Railway Quarter can be retained for……….. on normal rent on transfer
(a) 2 month (b) 4 month (c) 6 month (d) 8 month
Ans. (a)
Q.104. Maximum amount of Computer Advance in Rs………. Which may be sanctioned.
(a) 50,000 (b) 40,000 (c) 60,000 (d) None of these
Ans. (a)
Q.105. Maximum amount of House Building Advance is Rs……….. at present.
(a) 25 lac (b) 34 lac (c) 30 lac (d) None of these

Ans. (a)
Q.106.What is the current date from which the Railway Servants (D&A) Rules, 1968 came
into force?
(a) On the first day of January, 1968

(b) On the 22nd day of August, 1968
(c) On the first day of October, 1968
(d) None of these
Ans. (c)
Q.107. Which of the following Rules of DAR 1968 does specify the penalties?
(a) Rule-9
(b) Rule-11
(c) Rule-6
(d) None of these
Ans. (c)
Q.108. Board of enquiry appointed by the Disciplinary authority should…..
(a) Not more than 5 members

(b) Not be less than 2 members
(c) Not less than 3 members
(d) Not more than 4 members
Ans. (b)
Q.109. Disciplinary Authority while passing orders for imposing a penality should invariably
pass……….
(a) Order for penalty

(b) Speaking order
(c) Non-Speaking order
(d) None
Ans. (b)
Q.110. Who is the competent authority to make rule on RS (D&A) Rules?
(a) President of India

(b) Ministry of Railways
(c) Member (Staff)
(d) Secretary Rly. Bd
Ans. (a)
Q.111. When casual labours can be governed under the Railway disciplinary rules?
(a) After 4 months from engagement date

(b) After 6 months from engagement date
(c) After attaining temporary status
(d) After regular absorption
Ans. (c)
Q.112.If the disciplinary authority of a charged official is also involved in the same case, this
case should be dealt with by the …..
(a) Disciplinary Authority

(b) Revisiting Authority
(c) Next higher authority
(d) None
Ans. (c)
Q.113. Whether the disciplinary cases initiated against a Rly. Servant and RS(D&A) Rules,
and subsequently he is expired his case should be…..
(a) Continue and finalised

(b) Sent to Rly. Board
(c) Sent to GM
(d) Closed
Ans. (d)
Q.114.What would be correct procedure when a faulty charge-sheet requires

modification/addition
(a) Cancelling the earlier charge sheet with reasons.

(b) Without cancelling a fresh charge sheet may be issued
(c) Continue the proceedings
(d) None of these
Ans. (a)
Q.115. Which of the standard form is required to be used for issuing the order of deemed
suspension?
(a) SF-1
(b) SF-3
(c) SF-2
(d) SF-4
Ans. (c)
Q.116. How many annexure are attached with major penalty charge memorandum?
(a) 2
(b) 3
(c) 5
(d) 4
Ans. (d)
Q.117. Which of the following deductions from subsistence allowance cannot be made?
(a) House Rent

(b) P.F. subscription
(c) Income tax
(d) None
Ans. (b)
Q.118.Suspension is not a punishment. However, suspension gives employee with various

disadvantages. Which one of the following in not a disadvantage as a consequence of
suspension?
(a) During the period he can not leave Hq. without permission
(b) He need not sign attendance register
(c) Privilege passes cannot be availed
(d) No increment is drawn during suspension
Ans. (b)
Q.119.When a Rly. Employee’s placed under suspension but only a minor penalty is
imposed, the treatment of the suspension period is treated as
(a) Dies non

(b) None duty
(c) Duty
(d) None
Ans. (c)
Q.120. A Railway servant under suspension is entitled to………
(a) Leave his head qrs.

(b) Have passes for attending PNM/JCM
(c) act as Defence Counsel
(d) None
Ans. (c)
Q.121. How many types of standard forms are used while initiating against any Railway
employee under D&AR Rules, 1968?
(a) One
(b) Five
(c) Eleven
(d) Seven
Ans. (C)
Q.122. A Railway servant shall be deemed to have been placed under suspension if he has
been put in police custody for a period…….
(a) Exceeding 24 hours

(b) Exceeding 48 hours
(c) Immediate effect
(d) None
Ans.(b)
Q.123. 50% of subsistence allowance granted under……
(a) Rule 1342 R-II

(b) Rule 1343 R-II
(c) Rule 1345 R-II
(d) None
Ans.(b)
Q.124.Review of suspension cases is done…….
(a) After 4 months

(b) After 3 months
(c) After 2 months
(d) None
Ans. (b)
Q.125.When an employee under suspension is acquitted by a court of law?
(a) Full pay and allowance are granted

(b) Half pay and allowance for granted
(c) 75% pay and allowance are granted
(d) No payment
Ans.(a)
Q.126. Which of the following is compulsory deduction from subsistence allowance?

(a) PF subscription
(b) LIC premium
(c) House rent
(d) Court attachment
Ans. (c)
Q.127. Can a Railway servant placed under suspension act as a defence counsel?
(a) A Railway servant may act as a defence counsel

(b) Decided by Disciplinary Authority
(c) Decided by GM
(d) None of these
Ans. (a)
Q.128. On transfer from one division to another division, a staffs does not report for duty at
the new place of posting who will be the competent authority for taking disciplinary action?
(a) GM
(b) D& A Authority at new place
(c) D&A authority at old place
(d) None
Ans. (b)
Q.129. The notice of final penalty should be signed by?
(a) Enquiry officer

(b) Controlling officer
(c) Disciplinary authority
(d) None
Ans. (c)
Q.130. Standard form (SF) No…… Stands for Order of suspension under Discipline &
Appeal Rule 5(1)
(a) 1 (b) 2 (c) 5 (d) 11
Ans. (a)
Q.131. Standard Form (SF) No. …… Stands for order of Deeming a Railway Servant under
Suspension under Discipline & Appeal Rule 5(2)
(a) 1 (b) 3 (c) 2 (d) 11
Ans. (c)
Q.132. Standard Form (SF) No. …….. is used for issuing Major Charge Sheet under Rule 9
of D&A Rule
(a) 1 (b) 5 (c) 2 (d) 11
Ans. (b)
Q.133. Standard Form (SF) No…… is used for issuing Minor Charge Sheet Rule 11 of D &
A Rules.
(a) 1 (b) 5 (c) 2 (d) 11
Ans. (d)
Q.134. Under Articles….. of the Constitution of India RS(D&A) Rules 196 are framed
(a) 309 (b) 310 (c) 311 (d) 312
Ans. (a)
Q.135. Which is not a minor Penalty:-
(a) Censure (b) Warning (c) Dimissarl (d) withholding of

privilege Pass or PTO
Ans. (c)
Q.136.State the rule under which procedure for imposing Major Penalties are dealt.
(a) 9 (b) 10 (c) 11 (d) 12
Ans. (a)
Q.137. Procedure for imposing minor penalties is dealt under rule :-
(a) 9 (b) 10 (c) 11 (d) 12
Ans. (c)
Q.138. Action on the Enquiry Report is dealt under the rule:-
(a) 9 (b) 10 (c) 11 (d) 12
Ans. (b)
Q.139. Special Procedure in some cases under RS (D&A) rules is dealt under rule:-
(a) 15 (b) 20 (c) 14 (d) 22
Ans. (c)
Q.140. As per Rule No…… of RS (Conduct) Rules 1966 every Rly Servant shall at all times
maintain absolute integrity.
(a) 3(1)(i) (b) 3(1) (ii) (c) 3 (1) (iii) (d) 3(i) (iv)
Ans. (a)
Q.141. Every Rly Servant shall at all times maintain devotion to duty as per Rule no…… of
RS (Conduct) Rules 1966.
(a) 3(1) (i) (b) 3(1) (ii) (c) 3 (1) (iii) (d) 3(i) (iv)
Ans. (b)
Q.142. Every Rly Servant shall at all times do nothing which is unbecoming of a railway
servant is dealt under Rules No…… of RS (Conduct) Rules 1966.
(a) 3(1)(i) (b) 3(1) (ii) (c) 3 (1) (iii) (d) 3(i) (iv)
Ans. (c)
Q.143. Every Rly servant shall at all times maintain political neutrality is dealt under Rule
No…. of RS(Conduct) Rules 1966
(a) 3(1)(iv) (b) 3(1) (vi) (c) 3 (1) (vii) (d) 3(i) (viii)
Ans. (c)
Q.144. Every Railway Servant shall at all times maintain accountability and transparency is
dealt under Rules….. of RS(Conduct) Rules 1966.
(a)3(1)(vii) (b) 3(1) (viii) (c) 3 (1) (ix) (d) 3(i) (x)
Ans. (c)
TA bills and CTG claims
Q.145. The time-limit for submitting of claims for Travelling Allowance is

within days succeeding the date of completion of journey.
(A) 90
(B) 45
(C) 60 (D) 180.
Ans. (C)
Q.146.The rates of daily Allowance w.e.f. 1.7.2017 on tour admissible for

Employees in level 9-11 is Rs
(A) Rs 800.
(B) Rs 1000.
(C) Rs 500.
(D) Rs 900.
Ans. (D)

Employees in level 5 & below is _
(A) Rs 800.
(B) Rs 1000
(C) Rs 500.
(D) Rs 900
Ans. (C)

Employees in level 6 to 8 is Rs
(A) Rs 800.
(B) Rs 1000
(C) Rs 500.
(D) Rs 900
Ans. (A)

Employees in level 12& 13 is Rs
(A) Rs 800.
(B) Rs 1000
(C) Rs 500.
(D) Rs 900
Ans. (B)
Employees in level 14 & above is Rs
(A) Rs 1200
(B) Rs 1000
(C) Rs 500.
(D) Rs 900
Ans. (A)
Q.151.The pay level for determining the daily allowance entitlement is:
(A) Basic pay drawn in the appropriate pay level in the Pay matrix
as per RS(RP) Rules 2016 including Non practicing allowances
(B) Basic pay drawn in the appropriate pay level in the Pay matrix
as per RS(RP) Rules 2016 including special Pay only
(C) Basic pay drawn in the appropriate pay level in the Pay matrix
as per RS(RP) Rules 2016 including special Pay and Non Practicing
allowance
(D) Basic pay drawn in the appropriate pay level in the Pay matrix
as per RS(RP) Rules 2016 and does not include Non practicing allowance or
any other type of pay like special pay
Ans. (B)
Q.152.The rates of HRA will go up by _ every time the DA goes up by 50%.

(A) 50%
(B) 25%
(C) 100%
(D) 20%
Ans. (B)
Q.153.The Composite transfer grant (CTG) is admissible at the rate of _

of last month’s Basic pay in case of transfer involving a change of station
located at a distance of more than 20 Kms from each other.
(A) 100%
(B) 80%
(C) 50%
(D) 25%
Ans. (B)
Q.154.For claiming CTG, transferee/retirees needs to submit the _

_documents.
(A) Proof of change of residence.
(B) Proof of journey
(C) Both the above documents specified in (A) & (B)
(D) Any one of the above documents specified in (A) & (B)
Ans. (D)
Q.155.The Internal checks of TA Bills involves checking

(A) The controlling officer has signed the TA journals and the
object of the Journey is mentioned and is in the interest of administration
(B) The timings of arrival and departure of trains from HQrs
needs to counterchecked with timetable.
(C) The actual distance travelled is more than 8 kms from HQrs.
(D) The rate of TA admissible and the arithmetical accuracy.
(E) All the above.
Ans. (E)
Q.156.With respect to the quantum of DA admissible to employees

based on absence from HQrs, which is not correct?
(A) Less than 6 hrs- 30% of DA.
(B) More than 6 hrs but less than 12 hrs-70% of DA.
(C) More than 12 hrs/each completed day.100% of DA.
(D) Less than 6 hrs- 50% of DA.
Ans. (D)
Uniform allowance
Q.157.W.e.f. 1.7.2017 officers of RPF/RPSF are granted dress allowance of
(A) Rs 20000/PM
(B) Rs 20000/quarter
(C) Rs 5000/ in every 6 months
(D) Rs 20000/- Per annum
Ans. (D)
Q.158.W.e.f. 1.7.2017 officers of station masters of IR are granted dress allowance of

(A) Rs 10000/Per annum
(B) Rs 5000/quarter
(C) Rs 1800/ per month
Ans. (A)
Q.159.W.e.f. 1.7.2017 personnel below officers rank of RPF/RPSF of IR are

granted dress allowance of
(A) Rs 10000/Per month
(B) Rs 5000/quarter
Ans. (D)
Q.160.W.e.f. 1.7.2017 staff car drivers of IR are granted dress allowance of

(B) Rs 5000/Per annum
Ans. (B)
Q.161.W.e.f. 1.7.2017 Nurses of IR are granted dress allowance of

(B) Rs 5000/quarter
(C) Rs 1800/ Per annum
Ans. (C)
Q.162.W.e.f. 1.7.2017 Dress allowance is credited directly to the salary of

the entitledemployees
(A) Twice in a year the months of January and July
(B) Thrice in a year in the months of March, September and December
(C) Once in a year in the month of January
(D) Once in a year in the month of July
Ans. (D)
Q.163.W.e.f. 1.7.2017, with the notification of Dress allowance, other

uniform relatedallowances like washing allowance, shoe allowance
_
(A) Are payable
(B) Are payable on case to case basis
(C) Are no longer payable
Ans. (C)
Q.164.W.e.f. 1.7.2017 rates of Dress allowance go up by 25% each time _

(A) 25%
(B) 50%
(C) 100%
(D) 75%
Ans. (B)
Passing of salary bills
Q.165.The salary Bill submitted to Accounts office for passing should be accompanied by
(A) Memorandum of difference.

(B) Scale check statement.
(C) Verified claims of the employees viz.TA/OT
etc.included in the paybills and deduction/recovery statements.
(D) All the above.
Ans. (D)
Q.166.The scale check statement submitted by the pay bill unit will show
(A) The sanctioned strength of a Post.
(B) The Actual operated strength against the Post.
(C) The No. of vacant posts.
(D) All the above.
Ans. (D)
Q.167.Scale Check Registers are maintained at office.

(A) Accounts Office.
(B) Pay Bill units.
(C) Both above.
Ans. (A)
Q.168.The internal check of establishment claims should be conducted

(A) with reference to the Indian Railway Codes.
(B) other authorized rules and regulations.
(C) the extant orders and sanctions.
(D) All the above.
Ans. (D)
Q.169.Can a New employee be added in IPAS

database without the
verification/confirmation of Establishment section of Accounts Dept.
(A) YES
(B) NO
Ans. (B)
Q.170.For verification/confirmation of New Employee in IPAS, the

establishment section of Accounts dept will check
(A) The order of Appointment.
(C) All entries in Biodata viz. DOB,PAN, AAdhaar, bank
details etc duly supported duly supported by Authentic records.
(D) All the above. Ans. (D)
Leave encashment
Q.171.A Railway Employee can be permitted to avail Encashment

of leave on Average pay upto_ days.
(A) 20
(B) 5
(C) 15
(D) 10
Ans. (D)
Q.172.The total leave encashed during the entire career shall not exceed
days.
(A) 60
(B) 50
(C) 70
(D) 100
Ans. (A)
Q.173.A balance of atleast _days of leave on Average Pay

should be available to the credit in leave account after taking into
account the period of encashment as well as the leave availed of.
(A) 10
(B) 40
(C) 20
(D) 30
Ans. (D)
Q.174.The cash equivalent of encashment of Leave is calculated on

the Pay and DA as onthe date of _ .
(A) Availing the pass.
(B) Availing leave.
(C) None of the above.
Ans. (A)
Q.175.The successive Leave encashment cannot be made before a minimum

period of
(block period) has elapsed.
(A) 4
(B) 1
(C) 3
(D) 2
Ans. (D)
Children’s education allowance
Q.176.For claiming reimbursement of CEA, the Govt employee should produce

(A) Bonafide certificate issued by the School for the academic year.
(B) Self attested copy of the report card.
(C) Self attested copy of the fee receipts for the entire academic year.
(D) Any one of the above.
Ans. (D)
Q.177.The amount of reimbursement of

CEA is
_per month. (A) Rs 2,250/-
(B) Rs 3,250/-
(C) Rs 2,750/-
(D) Rs 6,750/-
Ans. (A)
Q.178.The amount of reimbursement of Hostel Subsidy-‘the

expenditure on boarding or lodging or the ceiling of Rs 6750/- per
month, whichever is lower’. Is it correct or Incorrect?
(A) Incorrect
(B) Correct
Ans. (B)
Q.179.The Hostel subsidy and CEA can be claimed concurrently.is it ‘true’ or

‘false’?
(A) True
(B) False
Ans. (A)
Q.180.The upper age limit for claiming CEA in case of Divyaang children is _
yrs.
(A) 20
(B) 22
(C) 25
(D) 30
Ans. (B)
Q.181.The reimbursement of CEA/Hostel subsidy can be claimed for only for

(A) Two children.
(C) Three children
Ans. (D)
Q.182.The reimbursement of CEA/Hostel subsidy is

admissible in respect of children studying from _ _
classes before class one to 12th std.
(A) Three
(B) Two
(C) One
Ans. (B)
Q.183.In case both the spouses are Government servants,

Children education allowance reimbursement can be claimed by
(A) Both
(B) Only mother
(C) Only father
(D) Only one of them
Ans. (D)
Q.184.The amount of reimbursement of CEA in respect of differently-abled

children is
(A) Same as the amount admissible to normal children

(B) Double the amount admissible to normal children
(C) Triple the amount admissible to normal children
(D) 1.5 times the amount admissible to normal children Transport allowance
Ans. (B)
73
Chapter 4
1 The object of the test check is:

(a) Factual verification of all which the clerk has done.
(b) To inculcate discipline among clerks; so that they don’t take work casually.
(c) Check of arithmetical accuracy.
(d) A scrutiny to find out whether staffs have understood the duties and rules
governing their work.
Ans. (d)
2 The functions of internal check of expenditure are:
(a) Accounts Control and Budgetary Control.
(b) Finance Control and Budgetary Control.
(c) Accounts Control and Finance Control.
Ans. (c)
3 Items placed under Objection Book are cleared by:
(a) When sanction to exp. is obtained from G.M.
(b) When executives gives a written request for withdrawal of objection.
(c) When the work has been stated to be completed satisfactorily by the contractor.
(d) When sanction to exp. is obtained from Competent Authority.
Ans. (d)
4 Revenue Allocation Register is an effective tool:
(a) For Modern Management.
(b) For exercising control over expenditure.
(c) For Budgetary Control.
(e) All of the above.
Ans. (d)
5 The object of Completion Report is:
(a) To check the actual cost of Works with those provided in the sanctioned estimate.
(b) To check the correctness of the postings in Works Registers.
(c) To certify the satisfactory completion of work by the contractor.
(d) To close the account of a work.
Ans. (a)
6 Normally completion report should be prepared by the executive:
(a) Within 6 months from the date of completion of work.
74
(b) Within 3 months from the date of completion of work.
(c) Fixed time limit is there for preparation of completion report.
(d) Within one year after completion of work.
Ans. (a)
7 Completion Report should be re-opened if it has already been sanctioned:
(a) If charges or credits less than 10,000 are received.
(b) If charges or credits more than 10,000 are received.
(c) If charges or credits are received for land irrespective of cost.
Ans. (c)
8 Worked Registers should be maintained:
(a) “Work-wise” & “Estimate-wise”.
(b) “Work-wise”
(c) “Estimate-wise”.
(d) “Work-wise” & “Sub-estimate-wise”.
Ans. (d)
9 One of the most important document on the basis of which payment is made
to the contractor is:
(a) Field Book.
(b) Day Book.
(c) Tally Book.
(d) Measurement Book.
Ans. (d)
10 Zonal contract adopted on the Railways falls under the category of:
(a) Lump sum contracts.
(b) Piece-work contracts.
(c) Schedule contracts.
(d) Rate contracts.
Ans. (b)
11 “Time is the essence of contract”:
(a) is a specific clause under General conditions of contract.
(b) is a specific given by the Railway.
(c) is a conditions stated in all contract agreement.
(d) is a lawful consideration.
Ans. (a)
12 The maximum amount of Security Deposit which can be obtained from the
contractor:
(a) 2% of CV
(b) 3% of CV
(c) 8% of CV
(d) 5% of CV
Ans. (b)
13 The maximum amount of per PG which can be obtained from the contractor:
(a) 2% of CV
(b) 3% of CV
(c) 8% of CV
(d) 5% of CV
Ans. (b)
75
14 Exchequer control in an important tool for:
(a) Financial control.
(b) Regulation of cash outgo.
(c) Regulation of adjustments.
(d) Watching credits or recoveries.
Ans. (b)
15 The control over expenditure of Railways is exercised through:
(a) Preparation in advance of Estimate of the expenditure.
(b) The allotment of funds though budget grants for the year on the basis of these
estimates.
(c) The continuous and concurrent review of the expenditure though revenue
Allocation Register and Work Register.
Ans. (d)
16 Deposit work means:
(a) Works changed to a fixed deposit under Consolidated Fund of India.
(b) Works changed to a fixed deposit under Contingency Fund of India.
(c) Work done by Railway for other Public Departments.
(d) Work done by Railway, the cost of which is met out of funds from Non-railway
sources.
Ans. (d)
17 For Officer’s Club, ordinary engineering repairs will be borne by:

(a) the club itself by generating funds from their own membership.
(b) by the Railway administration.
(c) the club itself from Staff Benefit Fund.
(d) the club itself by transferring centralised funds of other clubs.
Ans. (b)
18 “Charged” expenditure has been enshrined in the Constitution of India under:
(a) Article 113(1).
(b) Article 113(2).
(c) Article 113(3).
(d) Article 112(1).
Ans. (a)
19 The most essential thing for checking a contractor’s bill, Accounts Office is to
see:
(a) Bills are in original and they are prepared in prescribed from.
(b) The expenditure involved in the bill relating to work is covered by a sanctioned
estimate.
(c) That the expenditure is covered by sanctioned Budget allotment.
(d) Bill is prepared with reference to the work orders.
Ans. (d)
20 “Financial control has to be exercised with reference to specific sanction to
________and appropriation of funds”.
(a) Estimate.
(b) Expenditure.
(c) Work Order.
(d) Budget.
Ans. (b)
76
21 “One of the cannons of financial propriety of expenditure is that; the amount
of allowances, granted to meet expenditure of a particular type, should be
regularized that allowances do not on the whole become sources of _________
to the recipients.”
(a) Income.
(b) Convenience.
(c) Profit.
(d) Financial Benefit.
Ans. (c)
22 The Executive Officer should get all the Guarantee Bonds vetted by the
______; immediately on receipt.”
(a) Accounts Officer.
(b) Law Assistant.
(c) Law Officer.
(d) HOD concerned.
Ans. (c)
23 “Un for seen expenditure which cannot be met by re-appropriation from the
existing grant and expenditure of a “new service” not contemplated in the
Budget, shall be met out of the balance in the ___________ ,”
(a) Consolidated Fund of India.
(b) Contingency Fund of India.
(c) Ways and means position of Govt. of India.
(d) Revenue Reserve Fund of India.
Ans. (b)
24 “The Block Account is maintained separately for commercial and _______ .”

(a) New lines.
(b) Uneconomic branch lines.
(c) Strategic lines.
Ans. (c)
25 ‘IRFC’ Stand for
(a) Indian Railway Fund Credit
(b) Indian Railway Finance Corporation
(c) Institute of Railway Finance Conversation
Ans. (b)
26 ‘RRSK’ stand for
(a) Rashtriya Rail Sanraksha Kosh
(b) Rashtriya Rail Sanraksha Karyashala
(c) Railway Reservation System Karyshala
Ans. (a)
27 How many numerical digits an allocation contains
(a) 4
(b) 6
77
(c) 8
Ans. (c)
28 ‘EBR’ stand for
(a) Efficiency Bureau Report
(b) Extra Budgetary Resource
(c) Extra Budget Requirement
Ans. (b)
29 Expenditure Bill may be in form of
(a) Original
(b) Duplicate
(c) Both
Ans. (a)
30 Measurement Book is maintained at
(a) Executive Office
(b) Accounts Office
(c) Both Units
Ans. (a)
31 ‘Work Register’ is maintained at
(a) Executive Office
(b) Accounts Office
(c) Both Units
Ans. (c)
32 Contractor’s bill is prepared by

(a) Executive Department
(b) Accounts Department
(c) Contractor
(d) All of the above
Ans. (c)
33 ‘IPAS’ stand for
(a) Indian Railway Pay Roll and Accounting System
(b) Indian Procurement Advice System
(c) Institute of Passenger Accounting System
Ans. (a)
34 Types of expenditure:
(a) Revenue
(b) Capital
(c) Revenue & Capital both
Ans. (c)
35 ‘Demands for Grant’ relates to:
(a) Revenue
78
(b) Capital
(c) Revenue & Capital
Ans. (a)
36 Half Yearly Suspense Balances prepared for the period ended
(a) June and December
(b) September and March
(c) January and July
Ans. (b)
37 Half Yearly Arrear Report prepared for the period ended
(a) June and December
(b) September and March
(c) January and July
Ans. (a)
38.In following items which is not a survey

(a) Reconnaissance survey
(b) Accounts survey
(c) Final location survey
(d) Preliminary survey
(Ans : b)
39. Expenditure on survey is chargeable to which demand
(a) Demand No.16
(b) Demand No.02
(c) Demand No.04
(d) Demand No.14
(Ans : )
40 Which is the first survey to be done in Railway

(a) Preliminary survey
(b) Reconnaissance survey
(c) Final location survey
(Ans : b)
41 PWP stands for

(a) Primary works programme
(b) Preliminary works programme
79
(c) Preliminary works project
(d) c & b
(Ans : )
42 How many kinds of Estimates are prepared for Railway project work?
(a) 9
(b) 8
(c) 7
(d) 6
(Ans : c)
43 Which estimate is prepared in supersession of construction of estimate

(a) Supplementary estimate
(b) Revised estimate
(c) Completion estimate
(Ans : c)
44 Verification of estimate is done by

(a) Accounts department
(b) Engineering department
(c) a & b
(Ans : c )
45 Which of the following cannot be taken into as a material modification

(a) Any change in alignment
(b) The introduction or omission of any work or facility involving a sum of Rs.5 lakh
and over
(c) Any alteration in the type or number of engines or vehicles
(Ans : d)
46 Works of construction, repair or maintenance may be carried out through
(a) Departmental labour
80
(b) Contract
(c) Other Railway Administration
(d) All of these
(Ans : d, Para 1115E)
47 Remission of departmental charges can be done by

(a) CAO
(b) PCE
(c) GM
(d) PFA
(Ans : c)
48 All works and supplies relating to the Engineering department can be classed in
(a) 2 groups
(b) 3 groups
(c) 4 groups
(d) 5 groups
(Ans : b, Para 1203E)
49 How many forms are works contract

(a) 6
(b) 5
(c) 3
(d) 7
(Ans : c, Para 1204E)
50 How many kinds of tenders exist as per Engineering Code

(a) 2
(b) 3
(c) 4
(d) 5
(Ans : b)
51 How much earnest money is required for work contract
(a) 5 lakh
81
(b) NIL
(c) 2 lakh
(d) 3 lakh for per 10 crore tender
(Ans : b)
52 What will be the cost of tender form for a work of Rs.15 crore
(a) Rs.5,000
(b) Rs.10,000
(c) NIL
(Ans : )
53 What is the maximum limit for Mobilisation Advance?
(a) 10% of the contract value
(b) 10% of the tender value
(c) 20% of the contract value
(d) 20% of the tender value
(Ans : a)
54 What is vitiation in a Contract?

(a) When variation in contract happens it is called vitiation
(b) When variation in rate of the contract happens its is called vitiation
(c) When there is no variation in the contract
(d) None of these
(Ans : d)
55 How many minimum witnesses/witness needed for executing a contract

(a) One
(b) Two
(c) Three
(d) Four
(Ans : b)
56 Under which para of GCC Force Majeure clause exists
(a) 13
(b) 14
82
(c) 15
(d) 17
(Ans : )
57 Under which para of GCC, there is a provision of extension of time for completion of
contract work exists
(a) 17 A & B
(b) 16 A & B
(c) 15 A & B
(d) 14 A & B
(Ans : a)
58 Measurements of works for payment should be done according to which para of GCC
(a) 50
(b) 48
(c) 47
(d) 45
(Ans : d)
59 According to which para of GCC a contract can be determined

(a) 61
(b) 62
(c) 63
(d) 65
(Ans : a)
60 Under which part of Model SOP, works matters exists
(a) Part A
(b) Part B
(c) Part C
(d) Part G
(Ans : a)
61 What is the Plan Head of Track Renewal
(a)
(b)
83
(c)
(d)
(Ans : a)
62 Who is the competent authority to accord administrative approval under OOT for Plan
Head 53
(a) PHOD
(b) DRM
(c) HOD
(d) None of these
(Ans : b)
63 PHOD can call limited tender upto

(a) Rs.9.5 crore
(b) Rs.8.5 crore
(c) Rs.10.50 crore
(d) Rs.7.50 crore
(Ans : d)
64 What is the annual limit ceiling for PHOD for calling single tender
(a) NIL
(b) Rs.1 cr
(c) Rs.2 cr
(d) Rs.3 cr
(Ans : b)
65 Which type of tender does not need financial concurrence before calling it?
(a) Single tender
(b) Limited tender
(c) Special limited tender
(d) Open tender
(Ans : a)
66 Which of the following does not need financial justification?

(a) When the expenditure is unavoidable on consideration of safety
84
(b) When the expenditure is incurred on passenger amenity works
(c) When the expenditure is incurred on labour welfare work except residential
buildings
(d) All of these
(Ans : d)
67 What is full form of DCF?

(a) Discounted cash follower
(b) Discounted cash flow
(c) Discounted capital flow
(d) None of these
(Ans : b)
68 Under DCF method ROR should be at least

(a) 7%
(b) 8%
(c) 9%
(d) 10%
(Ans : d)
69 Investment proposal for purchase/manufacture of additional rolling stock are to be
justified on the basis of general increase in the level of traffic
(a) True
(b) False
(c) Partially true
(d) Partially false
(Ans : a)
70 Earning estimate is prepared on the basis of

(a) Reconnaissance survey
(b) Final location survey
(c) Preliminary survey
(d) Traffic survey
(Ans : d)
71 The average annual cost of service of an asset

(a) the average annual cost of operation
85
(b) the average annual cost of maintenance and repairs of the assets
(c) the annual depreciation charges
(d) All of these
(Ans : d)
72 For the purpose of assessment of the average annual cost of operation and
maintenance full use should be made of
(a) Reconnaissance survey data
(b) Final location survey data
(c) Traffic costing data
(d) None of these
(Ans : c)
73 What is the average life of concrete sleepers for A & B routes

(a) 30 years
(b) 35 years
(c) 25 years
(d) 20 years
(Ans : b)
74 What is the average life of Electric Locomotives

(a) 35 years
(b) 40 years
(c) 45 years
(d) 50 years
(Ans : a)
75 What is the average life of Bridge Masonry?

(a) 50 years
(b) 75 years
(c) 100 years
(d) 125 years
(Ans : c)
86
76 Which of the following is not a technique of financial appraisal of projects?
(a) DCF
(b) Pay back period method
(c) Accounting rate of return method
(d) Financial justification
(Ans : d)
77- Detailed Estimate need not to be prepared for works costing less than
(A) Rs.10 Lakhs
(B) RS. 5 Lakhs
(C) Rs.3 Lakhs
(D) Rs.2 Lakhs
(Ans : B)
78- Minimum notice period for inviting open tenders costing upto Rs.2 crore
(A) 30 Days
(B) 45 Days
(C) 10 Days
(Ans : A)
79- Minimum notice period for inviting Limited/ Special limited tenders
(A) 7 Days
(B) 21 Days
(C) 14 Days
(Ans : C)
80-Two packet tendering system is adopted in case of

(A) Single tender
(B) Open tender
(C) Limited Tender
(Ans : B)
81- A deposit of work of Rs.100 Cr can be sanctioned by

(A) CRB
(B) MR
(C) Railway Board
(D) GM
(Ans : D)
82- Relaxation of eligibility criteria in tenders can be done with

(A) PFA’s concurrence & GM’s Approval
(B) FA/G’s Concurrence & AGM’s approval
87
(C) Sr.DFM’s concurrence & DRM’s Approval
(D) Associate finance concurrence and approval of tender inviting authority
(Ans :A)
83- Example of piece work contract

(A) Zonal contract
(B) Work order
(C) Quotation work
(Ans : A)
84- A Work carried out with Non- Railway Funds

(A) Deposit work
(B) Quotation work
(C) Zonal work
(Ans : A)
85- Percentage of departmental charges provided in the estimates

(A) 5%
(B) 10%
(C) 12.5%
(D) 15%
(Ans : C)
86- EMD can be submitted through

(A) Depositing cash
(B) NSC
(C) Deposit in post office saving bank
(Ans : D)
87- Percentage of mobilization Advances that can be paid to the contractor.

(A) 5% of contract value
(B) 10% of contract value
(C) 15% of contract value
(D) 20% of contract value
(Ans : B)
88- As per GCC, Quantities operated more than 125% but below 140%will be paid at the rate
of
(A) 98% of accepted rate
(B) 96% of accepted rate
(C) 94% of accepted rate
(Ans : A)
88
89- Variation beyond 150% of the contract value requires the sanction of
(A) Railway Board
(B) GM
(C) PHOD
(D) Tender Accepting Authority
(Ans : B)
90-Documents which are integral part of contracts

(A) GCC, SCC
(B) Specifications
(C) Schedule of rates, Quantities
(Ans : D)
91- In a Tender Committee of a particular department, the third member should be from.
(A) Finance department
(B) Vigilance department
(C) Sister department
(D) same department
(Ans : C)
92- Level of tender Committee is decided based on the value of

(A) Tender
(B) Lowest Offer received
(C) Valid lowest offer
(D) Highest Offer
(Ans : C)
93- PVC is not applicable for

(A) Zonal Contracts
(B) Works Tender valuing less than Rs 5 Cr
(C)Service Tenders of less than 18 months period
(Ans : D)
94- Revocation of termination of contract is possible

(A) With approval of accepting authority
(B) With T.C Recommendations
(C) With approval of one step above the accepting authority
(D) With the approval of GM treating it as single tender.
(Ans : D)
95-Expenditure on Surveys is chargeable to

(A) Demand No. 82 (old demand No.2 of Rlys)
(B) Demand No.80
(C) Demand No.16
89
(Ans : A)
96- Traffic survey is done for

(A) Close Estimation and probable cost of the project
(B) Estimation of traffic projections
(C) Determining technical feasibility
(D) Selecting Alignment feasibility
(Ans : B)
97- Final location survey is conducted for
(A) Close estimation and probable cost of the project
(B) Estimation of Traffic projections
(D) Selecting Alignment feasibility
(Ans : D)
98- Unremunerative works required for operational efficiency to booked to

(A) DF - I
(B) DF - II
(C) DF - III
(D) DF – IV
(Ans : C)
99- S&T works are charged to

(A) DF - I
(B) DF - II
(C) DF - III
(D) DF – IV
(Ans : D)
100- Payments to the contractors for work done based on

( A) Bills claimed by the agency
(B) Measurement recorded in the Measurement Book
(C) Measurement recorded in Field Book
(Ans : B)
101- Price variation clause is not applicable to

( A) Works costing less than Rs. 5 crore
(B) Zonal contracts
( C) Service Tenders of less than 18 months period
(Ans : D)
102- Security Deposit in works tenders
(A) Can be deposited in cash
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( B) Can be deposited as a TDR
( C) Can be recovered at 10% of on-account bills
(Ans : D)
103 Plan head 1700 denotes

( A) Railway research & design
(B) Payment of capital component of lease charges
(C) Traction distribution works
(D) Computerization
(Ans : D)
104- Plan Head 2100 denotes
(A) Railway research & design
( C) Rolling stock
(D) Traction distribution works
(Ans : C)
105 Plan Head 3700 denotes

( A) Railway research and design
( C) Traction distribution works
(D) Rolling stock
(Ans : C)

( A) New lines
(B) Electrification
(C) Doubling
(D) Guage conversion
(Ans : B)
(A) Staff Quarters
( B) Staff Amenities
(C) Staff Welfare
(D) Passenger Amenities
(Ans : A)

(A) Staff Quarters
( B) Staff Amenities
( C) Staff Welfare
(D) Passenger Amenities
(Ans : D)
109-Plan Head 3200 denotes
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( A) Passenger Amenities
(B) Other Specified works
(C) Bridge works
(D) Signal works
(Ans : C)

(A) Passenger Amenities
(B) Other Specified works
( C) Bridge works
(D) Signal works
(Ans : B)
111- Expenditure on S&T works forming part of New lines is booked to

( A) 5300
(B) 1100
(C) 1600
(D) 3300
(Ans : B)
112 Railway Budget has been merged with Central Budget w.e.f
(A) 2017-18
( B) 2018-19
(C) 2019-20
(D) 2020-21
(Ans : A)
113- Operating expenses of Fuel is booked to which demand

(A) 7
( B) 8
( C) 10
(D) 11
(Ans : C)
114- Revenue expenditure of RPF is booked to which demand

( A) 11
(B) 12
(C) 13
(D) 14
(Ans : B)
115- Expenditure on Pension and retirement benefits is booked to which demand

(A) 11
(B) 12
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( C) 13
(D) 14
(Ans : C)
116- Major S&T projects are charged to

(A) Capital
( B) DF
(C) SRSF
(D) DRF
(Ans : A)
117- Construction of new quarters is chargeable to

( A) Capital
(B) DF
(C) DRF
(D) SRSF
(Ans : A)
118- Cost of Passenger Amenities work is charged to

(A) Capital
(B) DF I RRSK
(C) DF III
(D) DRF
(Ans : B)
119- Revenue Allocation Register is maintained for

( A) Knowing of actual expenditure incurred
(B) Budgetary control
(C) Exchequer control
(Ans : B)
120- The object of completion Report is

( A) To know the actual cost of the work
(B) To compare actual cost with sanctioned cost & regularize the same
( C) To close the accounts of the work
(D) None of these
(Ans : B)
121- The sale proceeds of any land acquired at the cost of capital when sold credited to
(A) Capital
( B) DF
(C) DRF
(Ans : A)
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123- The capital component of IRFC lease charges is debited to
(A) Capital
( B) Capital Fund
(C) DF
(D) DRF
(Ans : B)
124- The cost of repairing the track damages due to floods, accidents is charged to
( A) Capital
(B) DRF
(C) Revenue
(Ans : C)
125- Replacement of second hand rails put on line with new one is charged to
(A) Capital
( B) DRF
(C) DF
(Ans : B)
126- Cost of small fittings provided to locos which are incidental to the work is charged to
( A) Revenue
(B) DRF
( C) DF
(D) Capital
(Ans : A)
127 Cost of conversion of locomotive to super-heated steam is charged to

( A) Revenue
(B) DRF
( C) DF
(D) Capital
(Ans : A)
128- The expenditure on ceremonial occasions is charged to

(A) Revenue
(B) DRF
( C) DF
(D) Capital
(Ans : A)
129- Introduction of a new station or omission of any station in the estimate is

treated as
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( A) Single Tender
(B) Material Modification
(C) Passenger Amenity
(D) Operational requirement
(Ans : B)
130- The percentage of Test check to be done by AEN/XEN in measurement of ballast, Earth
work etc is
(A) 100%
( B) 75%
(C) 60%
(D) 50%
(Ans : A)
131- List of works sanctioned under Special Railway Safety Fund (SRSF) are
exhibited in
(A) Pink Book
( B) Green Book
(C) Yellow Book
(Ans : B)
132- For construction of new line which estimate is prepared for taking administrative
approval of Railway Board-
(A) Detailed estimate
(B) Construction estimate
(C) Project abstract estimate
(D) Abstract estimate
(Ans : C)
133- Which report is prepared after completion of new line project for approval of Railway
Board-
(A) Inspection Report of Project
(B) Completion Report
(C) Completion statement
(D) Productivity test report
(Ans : B)
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134- When a bill received in Accounts bill first entered in CO6 after passing of bill CO7 is
prepared first two digit what denotes-
(A) Division
(B) Zone
(C) Division & Zone Both
(D) Railway Board
(Ans : A)
135- What percentage of SD in a Tender?
(A) 5%
(B) 10%
(C) 25%
(D) 3%
(Ans :D)
136- In what period PBG should be deposited in a tender?
(A) within 21 days of issuing LOA
(B) within 30 days of issuing LOA
(C) within 60 days of issuing LOA
(D) within 7 days of issuing LOA
(Ans : A)
137- What are the powers of JAG to dispense with calling of tenders in case of urgent and
safety works?
(A) Upto Rs 2 lakhs without finance concurrence and annual ceiling of Rs 10 lakhs.
(B) Upto Rs. 5 lakhs with annual ceiling of Rs. 60 Lakhs with Finance concurrence.
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(C) A & B above
(Ans : C)
138- NIT for Open Tenders in respect of works
(A) Need to be published in the news papers.
(B) Need to be published in the news papers and uploaded in the IREPS with minimum
prescribed notice
(C ) Need not to be published in the news papers
(Ans : B)
139- Limited Tenders for works can be invited
(A) When there is an approved list of contractors of not less than 10
(B) When there is an approved list of contractors of not less than 20
(C ) When there is an approved list of contractors of not less than 6
(Ans : A)
140- Permission cost for approving a Lumpsum work, is equal to
(A) Budget Grant for the year/last year X norm – Throw Forward
(B) Budget Grant for the year/last year X norm
(C ) Budget Grant for the year/last year X 2 times
(Ans : A)
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141- Lumpsum provision made in the Pink Book(as an item) under certain plan heads against
which a number of works of specific category can be undertaken by railways costing upto
RS. 2.5 Cr each
(A) Umbrella works
(B) Groups of works
(C ) Lumpsum works
(Ans : A)
142- GCC for works has been revised w.e.f
(A) Jan-18
(B) Nov-18
(C ) Jan-19
(D) Sep-19
(Ans : D)
143- As per GCC, which document prevails over other documents in case of any difference,
discrepancy and dispute
(A) General Conditions of the Contract
(B) Special condition of the Contract
(C ) Letter of Acceptance
(D) IR unified standard specifications
(Ans : C)
144- For working out EMD, the same shall be rounded off to
(A) Rs.10
(B) Rs.1000
(C ) Rs.100
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(Ans : C)
145- GM can approve (new/replacement)IT,PRS, LAN related work upto
(A) Rs 2.5 Cr
(B) Rs. 50 lakhs
(C ) Rs. 1 Cr
(D) Rs. 20 lakhs
(Ans : A)
146- Who is the nodal officer for OOT works at head quarter?
(A) PCE
(B) CE(P&D)
(C ) CE/Works
(D) DGM/G
(Ans : B)
147- Who has the powers to approve ‘Trail & Experiment works costing Rs.11 lakhs’?
(A) DRM
(B) PHOD
(C ) AGM
(D) GM
(Ans : D)
148- Abstract estimates are prepared
(A) For the purpose of getting administrative approval to the work
(B) For the purpose of getting technical sanction to the work
(C) For the purpose of getting a facility/part of work, which ought
to have been included in the original estimate
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(Ans : A)
149-Supplimentary estimates are prepared
(Ans : C)
150- Revised estimates are prepared
(D) For the purpose of accommodating excess over estimates during execution
(Ans : D)
151- Detailed estimates are prepared
(Ans :B)
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152- Who is the nodal officer for SOP on Zones?
(A) AGM
(B) Secretary to GM
(C) DGM/G
(D) Secretary to PG
(Ans : C)
153- What are the powers of GM to approve Lumpsum works?
(A) Upto 2.50 Cr each
(B) Upto 50 Cr each
(C) Upto 1 Cr each
(D) Upto 5 Cr each
(Ans : A)
154- What are the powers of GM/PCME to approve M&P items?
(A) Upto 2.50 Cr each
(B) Upto 1 Cr each
(C) Upto 10 lakhs each
(D) Upto 50 lakhs each
(Ans : D)
155- Who can sanction an excess of 200% due to scope in a LS work of Rs. 50 lakhs
approved by DRM?
(A) DRM
(B) GM
(C) Railway Board
(D) PHOD
(Ans :B)
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156- Two packet system of open tendering’ is mandatory for all works requiring techno
economic evaluation and costing
(A) Rs. 10 cr.
(B) Rs. 50 lakhs
(C) Rs. 25 cr.
(D) Rs. 100 cr.
(Ans : A)
157- Which of the following Head is operated for payments of lease and capital charges of
EBR-IFC?
(A) P.2210
(B) P.2220
(C) P.2230
(Ans : B)
158- Which of the following is primary unit 03 for Capital Expenditure?
(A) Direct supply of material
(B) Contract Payment
(C) Stock out of stock supply
(D) CRRM
(Ans : B)
159- Similar works grouped as one and sanctioned by the Board with lumpsum in works
programme are called
(A) Lumpsum work
(B) Umberalla work
(C) Itemised work
(Ans : B)
102
160- Improvement in water supply at stations for loco traffic purpose is a
(A) Labour Welfare works
(B) Unremunerative Project for Improvement of operational efficiency
(C) Passenger Amenity
(Ans : B)
161- Improvements to existing stations buildings, sheds, godowns etc comes under the
category of
(A) Unremunerative projects
(B) Staff Welfare
(C) Staff Amenities
(Ans : A)
162- Development Fund is credited with

(A) The amount transferred to it from Railway Reserve Fund
(B) The amount of interest earned on the balance of the fund
(C) (a) and (b) above
(Ans : C)
163 Administrative approval of competent Authority for

incurring expenditure is accorded at this stage
(A) Abstract Estimate
(B) Detailed Estimate
(C) Revised Estimate
(D) Completion Estimate
(Ans : A)
164 Sanction to the estimate is considered as ‘Technical sanction’ in case of

(C) Revised Estimate
(Ans : B)
165 Without administrative approval, Detailed Estimate can

be put up for bothadministrative approval & sanction in
case of
103
(A) Works within sanctioning powers of PHODs
(B) Works within sanctioning powers of GM
(C) Works within sanctioning powers of HODs
(D) One of the above
(Ans : B)
166 An item of work, connected with the main work, can be

added to the estimate through
(A) Revised Estimate
(C) Supplementary Estimate
(Ans :C)
167 Line capacity means

(A) No. of trains per day in a path
(B) Sleeper density
(C) Weight of Rails which can bear the formation of the path
(Ans : A)
168 Financial appraisal of projects is worked out using

(A) DCF technique
(B) PERT
(C) Depreciation method
(Ans : A)
169 Applicable ROR for projects under DCF technique is

(A) 14%
(B) 8%
(C) 10%
(D) 18%
(Ans : C)
170 ROR is not applicable to

(A) New lines
(B) Passenger amenities and safety works
(C) Railway Electrification
(Ans : B)
171 Post project appraisal is done through
(A) Productivity test
(B) ROR
(C) Financial Justification
(Ans : A)
172 Detailed Estimate need not be prepared for works costing less than
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(A) Rs. 10 lakhs
(B) Rs. 5 lakhs
(C) Rs. 3 lakhs
(D) Rs. 2 lakhs
(Ans : B)
173 Special limited tenders can be invited for specialized works from
agencies
(A) 6 and above
(B) 4 and above
(C) 2 and above
(Ans : B)
174 Minimum notice period for inviting open tenders costing up to Rs. 2 crores
(A) 30 days
(B) 45 days
(C) 10 days
(Ans : A)
175 Minimum notice period for quotations
(A) 7 days
(B) 10 days
(C) 12 days
(Ans : A)
176 Minimum notice period for inviting Limited / Special limited tenders
(A) 7 days
(B) 21 days
(C) 14 days
(Ans : C)
177 Two packet tendering system is adopted in case of

(A) Single Tender
(B) Open Tender
(C) Limited Tender
(Ans : B)
178 Pre-vetting of Tender schedule is necessary for

(A) Works where Detailed Estimate is not prepared
(B) Works of urgent nature
(C) PB items
(Ans : A)
179 Monetary limit of direct acceptance without Tender
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committee in open e- tendering
(A) Up to Rs. 20 lakhs
(B) Up to Rs. 50 lakhs
(C) UP to Rs. 1 crore
(Ans : B)
180 PVC is applicable for tenders costing

(A) > 5 crores
(B) > 10 crores
(C) > 15 crores
(D) > 20 crores
(Ans : A)
181 What is LAW?

(A) List of Approved Works
(B) List of Added Works
(C) List of Arranged Works
(Ans : A)
182 Lumpsum provision in the Pink Book can be utilized for
specific category ofworks costing up to Rs. 2.5 Crores
(A) Pink Book items
(B) Umbrella works
(C) Lumpsum works
(Ans : B)
183 Tenders received after the specified time of opening are called as
(A) Late Tenders
(B) Delayed Tenders
(C) Single Tenders
(Ans : A)
184 Tenders received before the time of opening but after the
due date and time are called as
(A) Late Tenders
(B) Delayed Tenders
(C) Single Tender
(Ans : B)
185 In works tenders, offer without EMD should be

(A) Summarily rejected
(B) EMD can be called for later
(C) EMD can be deducted from bills
(Ans : A)
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186 Powers of the GM to approve Lumpsum works
(A) Up to Rs. 1 crore each
(B) Up to Rs. 2.5 crores each
(C) Up to Rs. 10 crores each
(D) Up to Rs. 20 crores each
(Ans : A)
187 Powers of GM to approve M&P items
(A) Up to Rs. 2.5 Crore
(B) UP to Rs. 1 crore
(C) Up to Rs. 50 lakhs
(D) Up to Rs. 10 lakhs
(Ans : C)
188 A deposit work of Rs. 100 Crore can be sanctioned by

(A) CRB
(B) MR
(C) Railway Board
(D) GM
(Ans : D)
189 Who is the sanctioning authority for 100% excess due to escalation?
(A) Railway Board
(B) GM
(C) PHOD
(Ans : B)
190 Who is the sanctioning authority for 25% excess due to scope?
(A) DRM
(B) PGOD
(C) GM
(D) Railway Board
(Ans : D)
191 Two packet tendering system can be adopted for

tenders less than Rs. 10 crores with
(A) PFA’s concurrence and GM’s approval
(B) FA/G’s concurrence and AGM’s approval
(C) Sr. DFM’s concurrence and DRM’s approval
(D) Associate Finance concurrence and approval of Tender inviting authority
(Ans : D)
192 Relaxation of eligibility criteria in Tenders can be done with

(A) PFA’s concurrence and GM’s approval
(B) FA/G’s concurrence and AGM’s approval
(C) Sr. DFM’s concurrence and DRM’s approval
(D) Associate Finance concurrence and approval of Tender inviting authority
(Ans : A)
107
193 Example of piece work contract
(A) Zonal Contract
(B) Work order
(C) Quotation work
(Ans : A)
194 A work carried out with Non-Railway Funds

(A) Deposit work
(B) Quotation Work
(C) Zonal contract
(Ans : A)
195 Percentage of contingencies to be provided in all detailed Estimates
(A) 10%
(B) 5%
(C) 3%
(D) 2%
(Ans : C)
196 Work orders are issued against Zonal contracts. The value of each work order
is
(A) Rs. 2 lakhs
(B) Rs. 2.5 lakhs
(C) Rs. 3 lakhs
(D) Rs. 5 lakhs
(Ans : D)
197 Eligibility criteria is applicable for Service tenders valuing more than
(A) Rs. 50 lakhs
(B) Rs. 10 lakhs
(C) Rs. 5 lakhs
(D) Irrespective of the value of Tender
(Ans : D)
198 Minimum notice period of 21 days for open tenders

valuing less than Rs. 2crores can be changed with
Finance concurrence to
(A) 7 days
(B) 14 days
(C) 21 days
(D) Not permissible
(Ans : B)
199 Trial & Expenditure works up to Rs. 10 lakhs can be sanctioned by

(A) Railway Board
(B) GM
(C) PHOD
108
(D) DRM
(Ans : B)
200 Single Tenders for restoration work up to Rs. 50 lakhs can be approved by
(A) PHOD
(B) HOD
(C) DRM
(D) GM
(Ans : A)
201 Tender committee and Accepting authority for single tenders should be
(A) One step above normal tenders
(B) Two steps above the normal tenders
(C) Same level committee as for open tenders
(D) None
(Ans : A)
202 Powers to dispense with tenders and accept quotation for
works valuing Rs. 10 lakhs rests with
(A) GM
(B) PHOD
(C) HOD
(D) JAG
(Ans : B)
203 Introduction of a new station or omission of any station
in a project estimate falls under the category of
(A) Completion Estimate
(C) Material Modification
(Ans : C)
204 Charges levied to cover cost of tools and plant and
establishment supervision in deposit works estimates are called
(A) Supervision charges
(B) Departmental charges
(C) Onetime charges
(Ans : B)
205 Percentage of departmental charges provided in the estimates

(A) 5%
(B) 10%
(C) 12 ½%
(D) 15%
(Ans : C)
206 EMD can be submitted through

(A) Depositing cash
(B) NSC
(C) Deposit in Post office Savings bank
99
(Ans : D)
207 Contracts placed to promote indigenous development of

new technology / techniques are known as
(A) Experimental orders
(B) Development orders
(C) Indigenous order
(D) None of these
(Ans : B)
208 Percentage of mobilization Advance that can be paid to the contractor

(A) 5% of Contract Value
(B) 10% of Contract Value
(C) 15% of Contract Value
(D) 20% of Contract Value
(Ans : B)
209 As per GCC, quantities operated more that 125% but below
140% will be paidat the rate of
(A) 98% of accepted rate
(B) 96% of the accepted rate
(C) 94% of the accepted rate
(Ans : A)
210 As per PVC in GCC, quantities operated in excess of 140%

but below 150% willbe paid at
(A) 96% of the accepted rate
(B) 98% of the accepted rate
(C) 100% of the accepted rate
(Ans : A)
211 Variation beyond 150% of the contract value requires the sanction of
(A) Railway Board
(B) GM
(C) PHOD
(D) Tender Accepting Authority
(Ans : B)
212 Permissible
excess in Zonal
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contract is (A) 100%
(B) 50%
(C) 25%
(D) 10%
(Ans : C)
213 Letter of credit is applicable for e-tenders of works & services valuing
above
(A) Rs. 10 lakhs
(B) Rs. 25 lakhs
(C) Rs. 50 lakhs
(D) Rs. 100 lakhs
(Ans : A)
214 Revenue Allocation Register (RR) is maintained to facilitate

(A) Control over expenditure
(B) To keep record of expenditure
(C) Expenditure under prescribed heads
(Ans : D)
215 Register of Works is maintained to facilitate

(A) Control over expenditure
(B) Collection of expenditure workwise
(C) Workwise budgetary control
(Ans : D)
216 Exchequer control facilitates

(A) Concurrent control of cash outgo
(B) Correct assessment of ‘cash’ and ‘adjustment’ of the sanctioned budget
(C) As accurate an assessment as possible of requirement of cash
(Ans : D)
217 Irrespective of the purpose for which it is acquired, the cost of land is
booked to
(A) DF
(B) DRF
(C) Capital
(D) Revenue
(Ans : C)
218 Plan Head 6500 deals with

(A) Other specified works
(B) Research & Design works
(C) Training Institutes – HRD work
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(D) Computerization works
(Ans : C)

(A) Other specific works
(B) Training Institutes – HRD works
(C) Repayment of capital segment of lease payments
(D) Computerization works
(Ans : C)
220 An agreement which is enforceable by law is

(A) A Tender
(B) A Contract
(C) An Offer
(D) None
(Ans : B)
221 Documents which are integral part of contracts

(A) GCC, SCC
(B) Specifications
(C) Schedule of rates, quantities
(Ans : D)
222 In a Tender Committee of a particular department, the third

member should be from
(A) Finance Department
(B) Vigilance Department
(C) Sister Department
(D) Same Department
(Ans : C)
223 Pre-bid conference can be held for major projects tendering involving
(A) Complex situations & complicated specifications
(B) Tenders costing more than Rs. 10 Cr
(C) Tenders with two packet systems
(Ans : A)
224 Two-member tender committee is applicable to

(A) Rs.2 crores
(B) Rs. 1 crore
(C) Rs. 50 lakhs
(Ans : D)
225 Level of Tender Committee is decided based on the value of
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(A) Tender
(B) Lowest offer received
(C) Valid lowest offer
(D) Highest offer
(Ans : C)
226 The accepting authority of a Tender Committee recommendations should

be
(A) One level above the level of T.C.
(B) Two levels above the level of T.C.
(C) Head of the Department
(Ans : A)
227 ‘A’ category approval list of contractors monetary slab is

(A) Upto Rs. 50 Lakhs
(B) Rs. 50 lakhs to Rs. 1.5 Cr
(C) Rs. 1.5 Cr to Rs. 7.5 Cr
(D) Above Rs. 7.5 Cr
(Ans : C)
228 PVC is not applicable for

(A) Zonal Contracts
(B) Works Tender valuing less than Rs. 5 Cr
(C) Service Tenders of less than 18 months period
(Ans : D)
229 Revocation of termination of contract is possible

(A) With approval of Accepting authority
(B) With T.C. recommendations
(C) With approval of one step above the accepting authority
(D) With the approval of GM treating it as single tender
(Ans : D)
230 Approval powers for appointment of Arbitrator rests with
(A) GM
(B) AGM
(C) PHOD
(Ans : A)
231 AMC with OEM/Authorized dealer can be approved by

(A) PHOD
(B) GM/AGM
(C) DRM
(Ans :A)
232 Cost of Tools & Plant worth Rs. 10 lakhs can be charged to
(A) Capital
(B) DF
(C) DRF
(D) Revenue
(Ans : D)
233 DRMs can enter into Service Contracts up to a limit of

(A) Rs. 50 Cr
(B) Rs. 75 Cr
(C) Rs. 100 Cr
(D) Rs. 150 Cr
(Ans : C)
234 Performance Guarantee percentage in Service Contracts

(A) 5%
(B) 10%
(C) 15%
(D) 20%
(Ans : B)
235 Security
deposit for Service
Contracts (A) 2.5%
(B) 5%
(C) 10%
(D) None
(Ans : D)
236 In SOP, if there is no mention regarding finance concurrence, then

(A) Finance concurrence is not required
(B) Finance concurrence is required
(C) Executive can decide on Finance concurrence
(Ans : B)
237 Authority competent to grant extension of time for completion of contract

(A) Accepting authority
(B) Contract signing authority
(C) One level above accepting authority
(D) Executive concerned
(Ans : B)
238 GM can sanction air travel on duty up to which level officer/staff

(A) JAG
(B) Sr. Scale
(C) Jr. scale
(D) Sr. Supervisor
(Ans : C)
239 Pre investment appraisal of major projects is done through

(B) Surveys
(C) Supplementary Estimates
(D) Completion Estimates
(Ans : B)
240 Expenditure on Surveys is chargeable to

(A) Demand No. 82 (old Demand No. 2 of Rlys)
(B) Demand No. 80
(C) Demand No. 16
(Ans : A)
241 Preliminary Survey is done for

(A) Close Estimation and Probable cost of the project
(B) Estimation of Traffic Projections
(D) Selecting alignment feasibility
(Ans : A)
242 Traffic Survey is done for

(Ans : B)
243 Reconnaissance Survey is done for

(Ans : C)
244 Final location survey is conducted for

(Ans : D)
245 Unremunerative works required for operational efficiency to booked to

(A) DF-I
(B) DF-II
(C) DF-III
(D) DF-IV
(Ans : C)
246 S&T works are charged to

(A) DF-I
(B) DF-II
(C) DF-III
(D) DF-IV
(Ans : D)
247 Payments to the contractors for work done based on

(A) Bills claimed by the agency
(B) Measurement recorded in the Measurement Book
(C) Measurement recorded in Field Book
(Ans : B)
248 Contractor is authorized to record measurements in a book called
(A) Field Book
(B) Contractor’s Measurement Book
(C) Contractor’s Ledger
(D) Measurement Book
(Ans : B)
249 Currency of a sanctioned estimate for works
(A) Normally 5 years from commencement of the work which is extendable
(B) Two years
(C) Ten years irrespective of whether work is commenced or not
(Ans : A)
250 Performance Guarantee for works has to be submitted within
(A) 90 days
(B) 60 days
(C) 45 days
(D) 30 days
(Ans : B)
251 Performance Guarantee for service contracts can be submitted within

(A) 90 days
(B) 60 days
(C) 45 days
(D) 30 days
(Ans : A)
252 New GCC for service contracts was introduced w.e.f

(A) January 2018
(B) November 2018
(C) January 2019
(D) November 2019
(Ans : A)
253 As per GCC of services, minimum technical eligibility criteria is

(A) Successful completion of atleast one work of 35% value
of work during last 3 years
(B) Successful completion of atleast one work of 35% value of
the work during last 7 years
(C) Successful completion of two works of 50% value of
(D) Successful completion of three works of 40% value of
(Ans : A)
254 As per GCC of services, two packet system of

tendering is to be adopted for tender valuing more than
(A) Rs. 10 crores
(B) Rs. 2 crores
(C) Rs. 1 crore
(D) Rs. 50 lakhs
(Ans : D)
255 As per GCC of services, financial turnover criteria for tender is

(A) 150% during last 7 years
(B) 150% during last 3 years
(C) 150% during last 3 years plus 5% liquidity turnover
(D) None of these
(Ans : C)
256 In service contracts EMD will be

(A) Adjusted against security deposit
(B) Will be released on submitting Performance Guarantee
(C) Nil
(Ans : B)
257 Price variation clause is not applicable to

(A) Works costing less than Rs. 5 crore
(B) Zonal contracts
(C) Service Tenders of less than 18 months period
(Ans : D)
258 Security Deposit in works tenders

(A) Can be deposited in cash
(B) Can be deposited as a TDR
(C) Can be recovered at 10% of on-account bills
(Ans : D)
259 Plan head 1700 denotes

(D) Compterization
(Ans : D)
(C) Rolling stock
(D) Traction distribution works
(Ans : C)

(A) Railway research and design
(D) Rolling stock
(Ans : A)
(A) Railway research and design
(D) Rolling stock
(Ans : C)
263.Amount received or receivable against sale of goods is

(a) Revenue receipt.
(b) Capital receipt.
(c) Sometimes revenue receipt and sometimes capital receipt.
(d) None of these.
Ans. (a)
264.Amount paid or payable against purchase of goods is

(a) Revenue expenditure.
(b) Capital expenditure.
(c) Both (a) and (b).
(d) None of these.
Ans. (a)
265.Expenditure of revenue nature that gives benefit for more than one accounting
period is categorised as
(a) Capital expenditure.
(b) Revenue expenditure
(c) Deferred Revenue expenditure
(d) None of these.
(e) Ans. (c)
266.Bank overdraft is
(a) Short-term liability.
(b) Long-term liability.
(c) Contingent liability.
(d) None of these.
Ans. (a)
267.Which of the following is not a fixed asset?

(a) Building
(b) Plant and Machinery
(c) Balance with bank
(d) Goodwill
Ans. (c)
268.According to the Accrual Concept

(a) Transactions and events and are recorded in the books at the time of their
settlement in cash.
(b) Transactions and events and are recorded in the books at the time when they
are entered into.
(c) Transactions and events and are recorded in the books at the time of their
settlement or when they are entered into.
(d) None of these.
Ans. (b)
269.Credit Note is prepared

(a) When credit is given to the account.
(b) When debit is given to the account.
(c) Both (a) and (b)
Ans. (a)
270.Journal is called a book of

(a) Primary entry.
(a) Secondary entry.
(b) Final entry.
(b) None of these.
Ans. (a)
271.Business transactions are recorded

(a) In chronological order.
(b) Weekly.
(c) At the end of month.
(d) All of these.
Ans. (a)
272.Which of the following accounts will be credited on giving cash donation?

(a) Cash A/c.
(b) Donation A/c.
(c) Purchases A/c.
(d) None of these.
Ans. (a)
273.On inter-state (i.e., outside the state) purchase of goods, which of the following
GST is levied:
(a) IGST.
(b) IGST and CGST.
(c) CGST.
(d) SGST.
Ans. (a)
274.On inter-state purchase of goods, which of the following account are debited:
(a) Input IGST Account.
(b) Input CGST Account and Input SGST Account.
(c) Input IGST Account and Input CGST Account.
(d) Input IGST Account and Input SGST Account.
Ans. (b)
275.On inter-state purchase of goods, which of the following account is credited:
(a) Output CGST A/c.
(b) Output IGST A/c.
(c) Input IGST A/c.
(d) Output SGST A/c.
Ans. (b)
276.Ledger is called a book of

(a) Primary entry.
(b) Secondary entry
(c) Final entry.
(d) None of these.
Ans. (c)
277.Ledger Account is prepared from

(a) Events.
(b) Transactions.
(c) Journal.
(d) None of these.
Ans. (c)
278.Business transaction are recorded

(a) In chronological order.
(b) Weekly.
(c) At the end of the month.
(d) Any of these.
Ans. (a)
279.Ledger is a book in which

(a) Real and Nominal Accounts are maintained.
(b) Real and Personal Accounts are maintained.
(c) Real, Personal and Nominal Accounts are maintained.
Ans. (c)
280.When total of debit side of an account exceeds the total of its credit side, the
account is said to have
(a) Credit Balance
(b) Debit Balance.
(c) Debit as well as credit balance.
(d) None of above.
Ans. (b)
281.Basic function of account is

(a) To record all business transactions.
(b) To interpret financial data.
(c) To assist the management in performing function effectively.
Ans. (a)
282.Accounting is
(a) A process concerned with summarising of the recorded transactions.
(b) Not the language of business.
(c) An art of recording, classifying and summarising financial transactions in a
significant manner.
Ans. (c)
283.Which of the following is the object of Accounting

(a) Systematic Recording
(b) Comparison and Evaluation
(c) Solvency Position
(d) Forecasting
Ans. (a)
284.Out of the following which is the branch of Accounting?

(a) Financial Accounting
(b) Cost Accounting
(c) Management Accounting
(d) All of these.
Ans. (d)
285.Income is
(a) Revenue Less Expense.
(b) ExpenseLess Revenue
(c) Sales Less Cost of goods Sold
(d) Purchase asset by the proprietor
Ans. (a)
286.Liability in which obligation to pay, depends on happening of an event is

(a) Contingent Liability.
(b) Long term Liability.
(c) Short term Liability.
(d) None of these.
Ans. (a)
287.According to Going Concern Concept, a business is viewed as having

(a) A limited life.
(b) A very long life.
(c) An infinite life.
(d) None of these.
Ans. (c)
288.According to which of the following Concepts, in determining is the net

income, all costs which are applicable to earn the revenue of the period should
be changed against that revenue?
(a) Matching Concept.
(b) Money Measurement Concept.
(c) Cost Concept.
(d) Dual Aspect Concept.
Ans. (a)
289.The correct account equation is

(a) Assets= Liabilities - Capital.
(b) Assets= Liabilities + Capital.
(c) Liabilities=Assets + Capital.
(d) Capital= Assets + Liabilities.
Ans. (b)
290.Under Cash Basis of Accounting, expenses are recorded

(a) On payment.
(b) On being incurred.
(d) None of these.
Ans. (a)
291.An expansion of accounting equation is shown as

(a) Profit and Loss Account.
(b) Trading Account.
(c) Manufacturing Account.
(d) Balance Sheet.
Ans. (d)
292.Depreciation arises because of

(a) Wear and Tear.
(b) Inflation.
(c) Fall in the value of the asset.
(d) None of these.
Ans. (a)
293.The Diminishing Value Method means a method by which

(a) The rate of Deprecation falls year by year.
(b) The amount on which Deprecation is calculated fallsyear by year.
(c) The rate as well as the amount to which it is applied fall year by year.
(d) None of these.
Ans. (b)
294.Straight Line Method of Deprecation is that method under which

(a) Deprecation is change at a fixed percentage on the book value of the asset.
(b) Deprecation is change at a fixed percentage on the original cost of the asset.
(c) Deprecation is change on the original cost of the asset but the deprecation rate
changes.
(d) None of these.
Ans. (b)
295.The Amount of Deprecation charged on machinery is debited to

(a) Depreciation Account.
(b) Machinery Account.
(c) Provision for Deprecation Account.
(d) None of these.
Ans. (b)
296.A Machinery which costs ₹ 2,00,000 is depreciated at 25% per year using the
written down value method. At the end of three years, it will have value of
(a) ₹ 1,50,000/-
(b) ₹ 84,375/-
(c) ₹ 1,12,500/-
(d) ₹ 1,00,000/-
Ans. (b)
297.Deprecation is a
(a) Reserve.
(b) Provision.
(d) None of these.
Ans. (b)
298.Deprecation is not provided on:

(a) Machinery.
(b) Building.
(c) Computers.
(d) Land.
Ans. (d)
299.Reserves arising from Capital receipts are

(a) Capital Reserve.
(b) Reserve Fund.
(c) General Reserve.
(d) None of these.
Ans. (a)
300.Provision is
(a) An appropriation out of Profit.
(b) A change against the profit.
(d) None of these.
Ans. (a)
301.Bills Receivable Account is

(a) An Asset Account.
(b) An Expense Account.
(c) A Liability Account.
(d) An Income Account.
Ans. (a)
302.Bills payable Account is

(a) An Asset Account.
(b) An Expense Account.
(c) A Liability Account.
(d) An Income Account.
Ans. (c)
303- What is goodwill?

(A) Intangible fixed asset.
(B) Fixed asset.
(C) Current Assets.
Ans: A
304- Formula for calculation of goodwill by capitalization of super profit method.

(A) Goodwill=Super profit*100/normal rate of return
(B) Goodwill=Capitalised value of average profits - Net assets
(C)Goodwill= Capitalised value of average profit – Net liabilities
Ans: A
305- New investment by any partner in the partnership type of business is______
to the parteners capital account.
(A) Credited
(B)Debited
(C) credited and debited both
Ans: A
306-At the time of dissolution all the assets of firm are transferred to the
realization account.
(A) Book value
(B) Market value
(C) Cost value
Ans: A
307- When a partner dies, firm will receive the

(A) Full amount of policy
(B) half amount of policy
(C) one-fourth amount of policy
Ans: A
308- For any decrease in the value of liability, revolution account is to be

(A) Credited
(B) Debited
(C) Both credit and debit
Ans: A
309- A credit balance on a partners current a/c is

(A) Fixed capital
(B) current asset
(C) Part of capital
(D) Long term liability
Ans:C
310- For the firm interest on drawing is
(A) Expense
(B) Liability
(C) Income
Ans: C
311- For the firm interest on capital is

(A) capital payment
(B) capital receipt
(C) loss
(D) income
Ans: C
312- Liability of partner is
(A) Limited
(B) Unlimited
(C) Determined by court
Ans: B
313- Interest on partner’s capital will be credited to
(A) P&L A/c
(B) P&L Appropriation A/c
(C) Interest A/C
(D) Partner’s Capital A/c
Ans: D
314- When goodwill is brought in cash by new partner method is known as

(A) Premium method
(B) Revolution method
(C) Memorandum revolution method
Ans:A
315. Recognition of expenses in the same period as associated
revenues is known asthe
A Book-Keeping principle
B matching principle.
C Cost Principle
D None.
Ans. B
316 If a concern proposes to discontinue its business from March

2018 and decides to dispose of all its assets within a period of 4
months, The Balance Sheet as on
A-Historical Cost
B-Net realisable value
C-Cost less Depreciation
D-Cost price or Market value, whichever is lower.
Ans.B
317 A concept that a business enterprise will not be sold or

liquidated in the near future is known as:
A Going Concern
B Economic Entity
C Monetary Unit
D None of the above
Ans.A
318 During the life-time of an entity accounting produce

financial statements inaccordance with which basic
accounting concept:
A Conservation
B Matching
C Accounting Period
D None of the Above
Ans.C
319 The concept which requires that the same accounting method
should be usedfrom one accounting period to the next is
called
A Conservatism
B Consistency
C Objectivity
D Matching
Ans.B
320 All of the following items are classified as fundamental

accounting assumptions except
A Consistency
B Business Entity
C Going concern
D Accrual
Ans.B
321 The determination of expenses for an accounting period is based on the

principle
of
A Objectivity
B Materiality
C Matching
D Periodicity.
Ans.D
322 A change in accounting policy is justified

A To comply with accounting
B To ensure more appropriate presentation of the financial
statement of the enterprise.
C To comply with the law
D All of the above
Ans.D
323 Selection of an inappropriate accounting policy decision may

A Overstate the performance and financial position of a business entity
B Understate/ overstate the performance and financial position of a business entity
C Overstate the performance of a business entity
D Understate financial position of a business entity.
Ans.B
324 Accounting polices refer to specific accounting

A principles
B Methods of applying those principles.
C Both (a) and (b).
D None of the above.
Ans.C
325 All of the following are valuation principles except

A Historical cost.
B Present Value
C Future value
D Realisable value
Ans.C
326 Nandini enterprises follows the Written Down Value

method of depreciating machinery year after year due to
A Comparability
B Convenience
C Consistency
D All of them.
Ans.C
327 Mr. Raj purchased goods costing 1,50,000 and sold 4/5th of the
goods amounting to Rs.1,80,000. He met expenses amounting
to Rs.25,000 during the year, 2018. He made a net profit as
Rs.35,000 which of the accounting concept was followed by
him?
A Entity
B Periodicity
C Matching
D Conservatism.
Ans.C
328 Economic life of an enterprise is split into period interval as per

A Entity
B Matching
C Accounting Period
D Accrual
Ans.C
329 It is essential to standardize a company’s accounting

principles and policies inorder to ensure
A Transparency
B Consistency
C Comparability
D All of the above.
Ans.D
330. What is the Accounting Standard for Depreciation?

A AS4
B AS6
C AS8
D AS10
Ans.D
331 For transfer of Profit & Loss Appropriation a/c to Reserve a/c, which a/c to be
credited.
(A) Reserve A/c
(B) P&L appropriation A/c
(C) P&L adjustment A/c
(D) P&L A/c
Ans: A
Chapter 5
No. Question Ans

1 No Railway Servant shall be granted leave of any kind for a continuous period exceeding A
.
Options A) 5years B) 4years C) 3years D) 2years
2 A Railway Servant is entitled for credit of days of LAP in a year B

Option A) 15 B) 30 C) 25 D) 60
3 Leave on average pay is credited in advance in 2 installments of 15 days each on the A

firstday of and _ every calendar year
Option A) 1st Jan/1st July (B) 1st June / 1st Dec (C) 2ndJan/3rdJune (D) 1stJuly/5th July
4 Ordinarily the maximum leave on average pay that may be granted at a time to a railway D
servant shall be days
Option A 50 (B) 70 (C) 120 D) 180
5 The amount of leave on half average pay that can be availed of in one spell shall be B
limited to -- .
Option A 20 months B 24 months C 36 months D 90 days
6 Leave not due is debited against the leave, which he is likely to earn C
subsequently.
Option A LAP B Hospital leave C LHAP D LWPD
7 Encashment of LAP upto -----_days shall not exceed in entire career B

Option A 30 B 60 C 20 D 10
8 A railway servant while in service can encash LAP upto days at a time B
Option A 40 B 10 C 45 D 15
9 Maximum of the paternity leave is days and shall be availed within_ months A
Option A 15days/6months B 1day/ 3months C) 2days/ 5months D) 11days/ 12months
10 leave is granted to a Railway servant who is disabled by injury inflicted or A

caused in or in consequence of due performance of his official duty or in consequence of
his official position
Option A Work related illness and injury leave (WRILL) B LAP
C LHAP D Hospital
11 Full pay and allowances shall be granted on account of WRILL is for . B

Option A 24 months B Entire period of Hospitalization and Six months Beyond
hospitalization C 32 months D 40 months
12 Period of Study Leave for technical course shall be granted to Rly servants is A
categories.
Option A. Four B.Three C. Two D. Six
14 What is the statutory limit of hours of employment of Intensive Category employee in a B

week?
Option A. 60 Hrs B. 45 Hours. C. 75 Hrs D. 54 Hrs
15 What is the statutory limit of hours of employment of Continuous Category employee in a D

week?
16 What is the statutory limit of hours of employment of EI Category employee? C

Option A. 60 Hrs in a week B. 45 Hours in a week. C. 75 Hrs in a week D. 54 Hrs. in a week
17 Standard Hours of duty of Continuous category of an employees is hrs in a A

week.
Option A. 48 Hrs B. 45 Hours. C. 75 Hrs D. 42 Hrs.
18 . Weekly Hours of duty including P&C of continuous category of employees is------ D

Hrs.
19 Weekly rest of Intensive category of employees is consecutive hrs. B

Option A.22 B not less than 30 C. 24 D Equal to 30
20 Maximum how many breaks can be there in a split shift? A

Option A. Two. B. Three C. Four D. Single
21 After how many hours of rest an Intensive category employee can again be called for B
duty is a
day?
Option A. 6 Hrs B. 12/14 Hours. C. 10 Hrs D. 8 Hrs.
22 Appeal against classification of employment can be made to . C

Option A. General Manager B. DRM C. Regional Labour Commissioner
D. Branch Officer
23 Appointment of Regional Labour Commissioner is made through: C

Option A. Railway Board B. Human Resource Ministry C. Labour Ministry D. Collector
24 e category of employment in which the employee does not get any rest or very little rest in A
his duty hours is called: (A
Option A. Intensive (B) Continuous (C) Essentially Intermittent (D) Excluded
25 Appeal against the orders of Regional Labour Commissioner can be made to Central C
labour commissioner within… days
Option (A) 30 (B) 60 (C) 90 (D) 180
26 What is the weekly hours of duty of the Railway servants other than Gateman ‘C’ A
Caretaker of Rest Houses, Chowkidar, Saloon Attendant, who have not been given
Railway accommodation and their residence is 1 .0 Km away from the place of work?
Option A. 60 Hrs B. 45 Hours. C. 72 Hrs D. 54 Hrs.
27 CTG is granted to the railway servant who is transferred on administrative grounds if A

transfer between stations is --- Kms
Option A. 20 kms . B. 30 kms C. 50 Kms D. 8 Kms
28 CTG shall be granted at the rate of of last month’s basic pay B

Option A. 100% B. 80% C. 75% C. 180%
29 form is used for placing a Railway employee under suspension. C

Option A. SF-5 B. SF-11 C SF-1 D. SF-2
30 Suspension is a under D&A Rules, 1968. B

Option A. Penalty B. Not a penalty C. Major penalty D. Minor penalty
31 Rule No. of The Railway servants (Discipline & Appeal) Rules deals with
Suspension
Option A. 6 B.7 C.5 D. 1
32 ………Form is used for Deemed Suspension D

33 Rule No. ------of The Railway servants (Discipline & Appeal) Rules deals A
with Penalty. (
34 form is used for imposition of Minor Penalty. (D ) D

Option A. SF-5 B. SF-4 C SF-1 D. SF-11.
35 Compulsory Retirement/Removal/ Dismissal is a under D&A Rules, 1968. C

Option A. Penalty B. Not a penalty C. Major penalty D. Minor penalty
36 form is used for imposition of Major Penalty. A

37 Major Penalty shall not be imposed on Railway Servant without conducting…….. B

Option A. Meeting B. Inquiry. C. Election D. Selection.
38 Rule No. 9 of The Railway servants (Discipline& Appeal) Rules deals with procedure A
for imposing ……… penalty.
Option A.Major B. Minor C. Suspension D. Revoke of Suspension
39 form is used for nomination of Inquiry Officer. B

40 form is used to appoint a Presenting Officer. A

41 The appeal shall be preferred to any higher authority other than the --. A
Option A. Disciplinary Authority. B. DRM C. Appellate Authority D. GM
42 equal to leave on half salary, will be drawn in case the employee is under B
suspension.
Option A. Dearness Allowance B. Subsistence Allowance C Suspension Allowance
43 As per rule 17 of DAR rules No appeal lies against any order of an _ nature or C
of the nature of step in aid of the final disposal of a disciplinary
proceedings.
Option A. Minor Penalty B. Major Penalty C. Interlocutory D. None
44 The appeal against an order of the Disciplinary Authority can be preferred by the A
Appellant in his
Option A. Own name. B. Disciplinary Authority. C. Appellate Authority D. GM
45 Rule 25 of the RS(D&A) Rules deal with . C

Option A. Review. B. Appeal C. Revision. D. Witness
46 Rule 25.A of the RS(D&A) Rules deal with . A

Option A. Review. B. Appeal C. Explanation. D. Witness
47 An authority not lower than shall impose the penalties of D

Dismissal/Removal/Compulsory retirement.
Option A. Disciplinary Authority. B. GM C. Appellant Authority
D. Appointing Authority
48 The disciplinary proceedings should be ------------------on the death of the charged A

employee.
Option A. Closed immediately B. Continued C. Temporarily closed D. None
49 What is the time limit for submission of written statement of defence by the delinquent D
Railway Servant
50 Appeal shall be entertained unless preferred within days. D

Option A. 100 B. 10 C. 30 D. 45
51 Staff Benefit Fund (SBF) works for the benefit of Railway Employees.
Option A. Gazetted. B. Non Gazetted C. Trade unions D. All the above
52 Permanent Negotiating Machinery functions in tier system. A

Option A. Three B Four C. Five D. Six
53 number of meetings held at Divisional PNM level D

54 number of meetings held at Zonal PNM level. B

55 number of meetings two with each Federations will be held at Board PNM level. B
56 Issues not settled in Railway Board PNM shall be referred to A

Option A. Adhoc Tribunal B. Labour Court C.High Court D. Parliament
57 JCM Refers to -------------- A

Option A. Joint Consultative Machinery B. Joint Common Machinery
C. Joint Collective Machinery. D. Joint Constructive Machinery.
58 In Railways, JCM function in levels. A

Option A. 2 B. 3 C.4 D.7
59 Chairman of D-JCM is A
Option A. Member Staff B. CRB C. Member Traffic D. Member Infrastructure
60 Participation in illegal strike amounts to D

Option A. Dies-non B. LWP C. LHAP D. Break in service
61 PREM refers to A
Option A. Participation of Railway Employees in Management.
B. Participation of Railway Employees in Manufacturing
C. Participation of Railway Employees in Maintenance
D. Participation of Railway Employees in Modernization
62 Workman Compensation Act re-named as A

66 Ex-gratia Lumpsum amount paid for death occurring due to accident arising out of and in A
Option A. Employee Compensation Act B. Employer Compensation Act
course of performance of duties is………..
C. Employment Compensation Act D. none
Option A. 25 lakhs B. 30 lakhs C. 20 lakhs D. 35 lakhs
63 EC Act provide for injury/Death by accident on duty B
67 Compassionate allowance shall be sanctioned to _ by competent authority. A
Option A. Treatment B. Compensation C. Conviction D. none
Option A. Railway Servant who is removed/dismissed
64 AsSuperannuation
C. per EC Act there are & types of disablements B
Option A. Small/Big
D.None B. Partial/Total C. Simple/Major D. none
65
68 Employer is not liable
Railway Servant for compensation
with minimum of ofif qualifying
injury is due to are entitled for Voluntary
service DD
Option A. Influenceby
Retirement, of giving
drinks/drugs
three months advanceB.notice.
Willful disobedience of rules
Option C. Willful
A. 30 yearsremoval of safety
B. 10 yearsgadgets D. allyears
C. 33 the above D. 20 years
69 ----- amount of Fixed Medical Allowance is paid to the opted pensioner/Family Pensioner A
per month w.e.f. 01.07.2017
Option A.Rs.1000 B. Rs.3000. C. Rs.2500 D. Nil
70 A Government servant holding in Group 'A' post; may accept gifts from his near A
relatives or from his personal friends having no official dealings with him, but shall
make a report to the Government, if the value of such gift exceeds
Option A) Rs 25000/- (B) Rs 20000/- (C) Rs 15000/- (D) Rs 10000
71 A Government servant holding in Group 'C' post; may accept gifts from his near B
relatives or from his personal friends having no official dealings with him, but shall make
a report to the Government, if the value of such gift
Option A) Rs 10000/- (B) Rs 7500/- (C) Rs 5000/- (D) Rs 2500/-
72 When employee is kept under suspension, he is eligible for A

Option A) Subsistence Allowance (B) Suspension Allowance (C) Supervision Allowance (D)
None of the above.
77 To carry out Impact Test on ballast, a test sample of ballast pieces (about 5 kg in weight) of C
size
10 mm to 12.5 mm will be required.
73
Option An acting Rly. 7Servant
(A) 5mmto mm (B) can be allowed
8 Mm to 10.5to
mmact(C)
as Defence
10 mm tocounsel
12.5 mm (D) 11 mm to 13 mm A
Option (A) 2 No. of cases (B) 3 No. of cases (C) 4 No. of cases (D) 5 No. of cases
78 Number of members in a Joint Venture should not be more than if the wok involves B
74 Which deduction from
only one department. subsistence allowance cannot be made? B
Option (a) House Rent
(A) Two (B) Three(b)
(C)P.F. subscription
Four (D) Five (c) Income Tax (d) None
75
79 Penalty
Numberof ofcompulsory
members inretirement, removal
a Joint Venture or dismissed
should from
not be more service should
than be imposed
if the wok involves C
D
only by
more than one department.
Option (A) (A)
Controlling
Two (B) officer
Three (C) (B)
Fourdisciplinary
(D) Five authority (C) Appointing authority (D) None
76
80 Conversion factor for
The Lead member conversion
of the of quantity
Joint Venture of ballast
shall have Cubicofmeter
a majority to Brass for
atleast……… the
percentage A
C
purpose
of share.of Royalty charges is (i.e. 1 Brass is equal to …. Cu M)
Option (A) 21%
2,83 (B)
cu m
50%(B)(C)
2.93 cu.(D)
51% M 49%
(C) 2.73 cu m (D) 2.79 cu m
81 Each other member of the JV shall have a technical capacity of minimum……percent of D

the cost of any component of the work
Option (A) 26% (B) 30 % (C) 15% (D) 10%
82 The financial capacity of the lead partner in a JV shall not be less than …… percent of the C
financial eligibility criteria
Option 21% (B) 50% (C) 51% (D) 49%
83 Letter of Credit submitted by the contractor is confirmed by the Accounts officer in…… A
portal
Option (A) IPAS (B) SBI e trade (C) HRMS (D) RESS
84 E-invoice for GST is required for transaction initiated after…….. C

Option A) 1st April 2020 (B) 1st June 2020 (C) 1st October 2020 (D) 1st January 2020
85 The provision for submission of Bid Security declaration by the bidder is enable in … D
90 Calibration of Electronic In motion weigh bridge in Private siding is done by a committee C
of
Option (A) Sr, Supervisor (B) Jr Scale Officers (C) Sr. Scale Officers (D) JAG Officers
portal
Option (A) IPAS (B) SBI e trade (C) IRWCMS (D) IREPS
91 Demands Recoverable should always have a …… balance A
86
Option AmountA)Debit
if any lying under MAR/MAC—GST
B) Credit C) Nil to end of March
D) Nil is transferred to……
or Credit B
Option (A)Dept Misc -X (B) Deposit Misc-GST (C) Deposit-GST (D) Deposit Misc-SD/EMD
92
87 Allocationfor
Portal developed of Hospital
Demandsmanagement
Recoverableisis….
……. D
A
Option (A) HIMS (B) HRMS (C) UMID (D) IMMIS
Option A) 00100210 B) 00844509 C) 00844210 D) 00210001
88 Measurement recorded by the contractor shall be test checked by the Railways within…. A
93 Days ofAllocation
submissionofofDeposit Misc-CGST(RCM Tax liability.) is …………
measurement D
Option
Option (A) 45 days (B)B)
A)12111672 3020731763
Days (C) 60
C) Days (D) 15D)days
12111572 00844595
89
94 PaymentDemands
option though LC arrangement
Recoverable forms partisofincorporated
……… in tender condition of all C
C
work/services tenders having advertised value
Option A) Abstract
(A) Below 50X000B) Abstract
(B) Below Y C) (C)
5 lakhs Abstract
Above Z 10
D)lakhs
Abstract N
(D) above 5 lakhs
95 Clearance of Balance under Demands Recoverable leads to reduction in …….. A

Option A) Reduction in Expenditure B) Traffic Suspense C) Earning D) None of the above
96 Remittance in to Bank head is intended to record remittance made in to bank and R

to watch
Option A) Realisation B) Adjustments C) Transfer D) Deposits
97 Productivity in case of PLB is determined on the basis of …… achieved every A

year.
Option A) Revenue Traffic Tonne Kilometer B) Net Tonne Kilometer
C) Gross Tonne Kilometer D) None of the above
98 Performance of Division is assessed on the basis of ……. B

Option A) Operating Ratio B) PEI C) Operational Efficiency D) Apportioned earning
99 What does not form a part of sundry earnings? B

Option A) Inspection & Maintenance charges
B) Cost of Commercial Staff
C) Maintenance charges of ROBs/FOBs and level crossings
D) Land rent charges for Engineering and commercial plots
100 Actual Realization of dues is watched through which suspense Account B
Options A) Bills Recoverable Suspense Account

B) Demand Recoverable Suspense Account
C) Demand Payable Suspense Account

D) Cash/Chq reconciliation suspense account
101 The suspense head under Major head 1002/1003 represent D

Options A) Dues pertaining to Rent charges of Railway land and buildings
B) Interest and maintenance charges
C) Lease charges
D) All of the above
102 The purpose of Bills recoverable register is to B
Options A) To bring to account all dues pertaining to Rent/lease etc

B) To bring to account all dues pertaining to water, electricity charges etc
C) To bring to account all dues payable to various parties
103 Clearance under bills recoverable leads to B
Options A) Reduction in Traffic suspense

B) Reduction in Revenue Demands
C) Reduction in Operating Demand
104 How much Security Deposit amount is to be taken in advance while leasing / licensing of C
Railway land to Private parties
Options A) 2% of Total Land Value

B) 10% of Total Land Value
C) 12 months occupation fees
D) 18 months occupation fees
105 Licensing / Leasing Agreement of existing sidings is done only after the specific approval B
of
Options A) ADRM
B) Divisional Railway Manager
C) General Manager with consultation of PFA
D) Railway Board
Chapter 6
01.Family of the deceased Government Servant shall be entitled to Family Pension
a) G.S dies after completion of one year of continuous service

b) G.S dies before completion of one year of continuous service
c) G.S dies before completion of five year of continuous service
d) All the above
Ans : a
02 As per CCS[Pension] Rules,1972, rate of death gratuity when length of qualifying
service is one year or more but less than 5 years?
a) 2 times of emoluments
b) 6 times of emoluments
c) 12 times of emoluments
d) Half of emoluments for every completed six-monthly period of qualifying service
subject to a maximum of 33 times of emoluments
Ans : a
03 As per Rule 64 of CCS(Pension) Rules,1972, who is empowered to sanction
provisional pension and gratuity for a period of six months to a retiring employee?
a) Accounts Officer
b) Disciplinary Authority
c) Head of Office
d) Director of Accounts (Postal)
Ans : c
04. Retirement or death gratuity as finally calculated contains a fraction of a rupee, then?
a) Fraction shall be ignored
b) it shall be rounded off to the next higher rupee
c) it shall be rounded off to the next hundred
d) None of these
Ans : b
05. As per CCS[Pension] Rules,1972, rate of death gratuity when length of qualifying
service is 5 years or more but less than 20 years?
Ans : c
06. A Government servant may, at any time, cancel a nomination for retirement
gratuity/death gratuity by sending a notice in writing to?
a) Head of Department
b) Head of Office
c) Pension Disbursing Authority
d) Appointing Authority
Ans : a
07. Head of Office shall forward to the Accounts Officer the pension papers not later than
____ before the date of superannuation of a Government servant?
a) four months
b)eight months
c)six months
d)three months
Ans : d
08. Which among the following is true with regard to Retirement/Death Gratuity?
a) Death/Retirement gratuity is exempt from income tax
b) DA admissible on the date of retirement/death shall be treated as "emoluments" for all
types of Gratuity
c) Both (A) and (B)
d) None of these
Ans : a
09. As per CCS[Pension] Rules,1972, Every Head of Office shall undertake the work of
preparation of pension papers in Form 7 _____ before the date on which a Government
servant is due to retire on superannuation?
a) Eight Months
b) Six Months
c) One Year
d) Three Months
Ans : c
10. The amount of retirement gratuity or death gratuity payable under Rule 50 of
CCS(Pension) Rules,1972 shall in no case exceed?
a) Rs.5 Lakhs
b) Rs.10 Lakhs
c) Rs.15 Lakhs
d) Rs.20 Lakhs
Ans : d
11. Comment on the following with regard to a Government Servant who commits suicide
while in Service.
a) Will not be eligible for family pension/death gratuity to the family
b) Pension Rules do not prohibit the grant of family pension/death gratuity to the
family of a Government servant who commits suicide
c) It is the discretion of the Head of the Department to grant family pension/death
gratuity to the family
Ans : b
12. As per Rule 51 to 53 of CCS[Pension] Rules,1972, a `family', in relation to a
Government servant, means? (i) judicially separated husband/wife (ii) brothers below the
age of eighteen years (iii) unmarried sisters and widowed sisters (iv) married daughters (v)
children of a pre-deceased son
a) (ii), (iii) and (v) only
b) (ii) and (v) only
c) (ii), (iii), (iv) and (v)
d) All the above
Ans : a
13. As per CCS[Pension] Rules,1972, rate of death gratuity when length of qualifying
service is 20 years or more?
Ans : d
14.As per CCS(Pension) Rules, 1972 whenever in the case of a Government servant the
President passes an order awarding a pension less than the full compensation pension
admissible under these rules, the _____ shall be consulted before such order is passed?
a) Union Public Service Commission
b) Staff Selection Commission
c) Parliament
d) Supreme Court of India
Ans : a
15. A Government servant, who wishes to take voluntary retirement under Rule 48 of
CCS(Pension) Rules,1972 shall give a notice in writing to the appointing authority at least
____ months before the date on which he wishes to retire?
a) Three Months
b) Two months
c) One month
d) None of these
Ans : a
16. Comment on the following: Whether a Government Servant under suspension can
prefer a request for voluntary retirement under Rule 48/48A of CCS(Pension) Rules,1972?
a) No. A Government Servant under suspension cannot prefer a request for voluntary
retirement
b) Yes. It shall be open to the appointing authority to withhold permission to such
Government servant to retire
c) Yes. Such request will be treated as in the case of a normal Govt.Servant
d) No. Suspension is a bar for preferring Voluntary retirement application
Ans : d
17. Invalid pension is covered under which Rule of CCS(Pension) Rules, 1972?
a) Rule 48-A
b) Rule 38
c) Rule 56
d) Rule 9
Ans : b
18. Authority competent to dismiss or remove a Govt.Servant from service may, if the
case is deserving of special consideration, sanction a _____ not exceeding two - thirds of
pension or gratuity or both which would have been admissible to him if he had retired on
compensation pension?
a) Subsistence Allowance
b) Compulsory retirement pension
c) Exgratia pension
d) Compassionate allowance
Ans : d
19. Compulsory retirement pension comes under which Rule of CCS(Pension)
Rules,1972?
a) Rule 48
b) Rule 38
c) Rule 40
d) Rule 39
Ans : b
20. A Government servant compulsorily retired from service as a penalty may be granted,
by the authority competent to impose such penalty, pension or gratuity or both at a rate not
less than _____ (a) and not more than ____ (b) compensation pension or gratuity or both
admissible to him on the date of his compulsory retirement?
(a) one third and (b) full
(b) one third and (b) half
(c) two third and (b) not more than full
(d) two third and (b) not more than half
Ans : d
21. A Government servant who retires, or is retired, in advance of the age of compulsory
retirement in accordance with the provisions of Rule 48 or 48-A of CCS(Pension)
Rules,1972 shall be granted?
a) Compulsory retirement pension
b) Superannuation Pension
c) Voluntary Retirement Pension
d) Retiring pension
Ans : a
22. Compassionate allowance is granted in special deserving cases under which Rule of
CCS(Pension) Rules,1972?
a) Rule 38
b) Rule 39
c) Rule 40-A
d) Rule 41
Ans : d
23. As per Rule 40 of CCS(Pension) Rules,1972 a Government servant compulsorily
retired from service as a penalty may be granted pension or gratuity or both at prescribed
rate on the date of his compulsory retirement. Who is the authority competent to do that?
a) Appointing Authority
b) Appellate Authority
c) President of India
d) Authority competent to impose such penalty
Ans : d
24. If a Government servant is selected for discharge owing to the abolition of his
permanent post under Rule 39 of CCS(Pension) Rules,1972, have the option of?
a) taking compensation pension to which he may be entitled for the service he had
rendered
b) accepting another appointment on such pay as may be offered and continuing to count
his previous service for pension
c) Either A or B
Ans : a
25. Under Rule 39 of CCS(Pension) Rules, 1972 notice of at least ____ months shall be
given to Government servant in permanent employment before his services are dispensed
with on the abolition of his permanent post?
a) Six months
b) one month
c) Three months
d) Two months
Ans : c
26. Which pension may be granted if a Government servant retires from the service on
account of any bodily or mental infirmity which permanently incapacitates him for the
service?
a) Superannuation Pension
b) Invalid pension
c) Compassionate Allowance
d) Provisional Pension
Ans : b
27. At any time after a Government servant has completed thirty years' qualifying service,
he may retire from service under which Rule of CCS(Pension) Rules,1972?
a) Rule 47
b) Rule 48
c) Rule 48-A
d) Rule 48-B
Ans : b
28. Compensation pension under Rule 39 of the CCS(Pension) Rules,1972 is sanctioned
under which of the following circumstances?
a) if a Government servant retires from the service on account of any bodily or mental
infirmity
b) If a Government servant is selected for discharge owing to the abolition of his
permanent post
c) If a Government Servant opts for resignation on completion of 10 years of service
d) Pension received by a temporary Government Servant on abolition of his post
Ans : b
29. Pension and Other- Retirement Benefits are budgeted under which Demand
a) Demand no 2
b) Demand no 1
c) Demand no 4
d) Demand no 13
Ans : d
30. The non contributory pension scheme was made compulsory for all the employees
appointed on and after
a) November 1957
b) January 1955
c) January 2004
d) October 1990
Ans : a
31. Cost of remittance of Pension by Money Order is budgeted under which demand
a) Demand no 2
b) Demand no 11
c) Demand no 4
d) Demand no 13
Ans : d
32. Percentage of Dearness relief applicable to pensioner resigned technical grounds on
being appointed to Higher grade in new organisation
a) One Third rate of DA

b) Normal rate of DA
c) Half Rate of DA
Ans : d
33.Amount of Pension payable at ________rate of Basic pay
a) 50%
b) 60%
c) 45%
d) 55%
Ans : a
34. In calculating the length of qualifying service, fraction of a year equal to three months
and above shall be treated as_______ and reckoned as qualifying service
a) As a completed one half-year

b) As a completed year
c) Not counted
Ans : a
35. If the eligible family member being tried for murder of the government staffer is
convicted,
a) He/She shall receive Pension

b) He/she shall be debarred from receiving the family pension
c) Pension will be paid after completion of Jail tem
d) He/She will receive Compassionate pension
Ans : b
36. Maximum ceiling limits of two family pension payable to a child/children in respect of
both the parents to
a) Rs 1,25,000 p.m.
b) Rs 45000 p.m
c) Rs 1,00,000 p.m
d) Rs 90,000 p.m
Ans : a
37 Administrative approval of competent Authority for incurring expenditure is

accorded at this stage
A) Abstract Estimate
B) Detailed Estimate
C) Revised Estimate
D) Completion Estimate
38 Sanction to the estimate is considered as ‘Technical sanction’ in case of

A) Abstract Estimate
C) Revised Estimate
39 Without administrative approval, Detailed Estimate can be put up for both

administrative approval & sanction in case of
A) Works within sanctioning powers of PHODs
B) Works within sanctioning powers of GM
C) Works within sanctioning powers of HODs
D) One of the above
40 An item of work, connected with the main work, can be added to the estimate
through
A) Revised Estimate
C) Supplementary Estimate
41 Line capacity means

A) No. of trains per day in a path
B) Sleeper density
C) Weight of Rails which can bear the formation of the path
42 Financial appraisal of projects is worked out using

A) DCF technique
B) PERT
C) Depreciation method
43 GSTR 1 is a
A) Sales Return
B) Purchase Return
C) Annual Return
44 ROR is not applicable to

A)New lines
B) Passenger amenities and safety works
C) Railway Electrification
45 Post project appraisal is done through

A) Productivity test
B) ROR
C) Financial Justification
D) All of the above
A) Rs. 10 lakhs
B) Rs. 5 lakhs
C) Rs. 3 lakhs
D) Rs. 2 lakhs
47 Special limited tenders can be invited for specialized works from

agencies
A) 6 and above
B) 4 and above
C) 2 and above
48 Minimum notice period for inviting open tenders costing up to Rs. 2 crores
A) 30 days
B) 45 days
C) 10 days
49 Minimum notice period for quotations

A) 7 days
B) 10 days
C) 12 days
50 Minimum notice period for inviting Limited / Special limited tenders

A) 7 days
B) 21 days
C) 14 days
D) All of the above
51 Two packet tendering system is adopted in case of

A) Single Tender
B) Open Tender
C) Limited Tender
D) All of the above
52 Pre-vetting of Tender schedule is necessary for

A) Works where Detailed Estimate is not prepared
B) Works of urgent nature
C) PB items
D) All of the above
53 Monetary limit of direct acceptance without Tender committee in open

e- tendering
A) Up to Rs. 20 lakhs
B) Up to Rs. 50 lakhs
C) UP to Rs. 1 crore

A) > 5 crores
B) > 10 crores
C) > 15 crores
D) > 20 crores
55 What is LAW?
A) List of Approved Works
B) List of Added Works
C) List of Arranged Works
D) All of the above
56 Lumpsum provision in the Pink Book can be utilized for specific category of works
costing up to Rs. 2.5 Crores
A) Pink Book items
B) Umbrella works
C) Lumpsum works

A) Late Tenders
B) Delayed Tenders
C) Single Tenders
58 Tenders received before the time of opening but after the due date and time are
called as
A) Late Tenders
B) Delayed Tenders
C) Single Tender
59 In works tenders, offer without EMD should be
A) Summarily rejected
B) EMD can be called for later
C) EMD can be deducted from bills
D) All of the above
60 Powers of the GM to approve Lumpsum works

A) Up to Rs. 1 crore each
B) Up to Rs. 2.5 crores each
C) Up to Rs. 10 crores each
D) Up to Rs. 20 crores each
61 Powers of GM to approve M&P items

A) Up to Rs. 2.5 Crore
B) UP to Rs. 1 crore
C) Up to Rs. 50 lakhs
D) Up to Rs. 10 lakhs
62 A deposit work of Rs. 100 Crore can be sanctioned by

A) CRB
B) MR
C) Railway Board
D) GM
63 Who is the sanctioning authority for 100% excess due to escalation?

A) Railway Board
B) GM
C) PHOD
64 Who is the sanctioning authority for 25% excess due to scope?

A) DRM
B) PGOD
C) GM
D) Railway Board
65 Two packet tendering system can be adopted for tenders less than Rs. 10
crores with
A) PFA’s concurrence and GM’s approval
B) FA/G’s concurrence and AGM’s approval
C) Sr. DFM’s concurrence and DRM’s approval
D) Associate Finance concurrence and approval of Tender inviting
authority
66 Relaxation of eligibility criteria in Tenders can be done with

A) PFA’s concurrence and GM’s approval
B) FA/G’s concurrence and AGM’s approval
C) Sr. DFM’s concurrence and DRM’s approval
D) Associate Finance concurrence and approval of Tender inviting authority
67 Example of piece work contract

A) Zonal Contract
B) Work order
C) Quotation work
68 A work carried out with Non-Railway Funds

A) Deposit work
B) Quotation Work
C) Zonal contract
69 Percentage of contingencies to be provided in all detailed Estimates

A) 10%
B) 5%
C) 3%
D) 2%
70 Work orders are issued against Zonal contracts. The value of each work order is
A) Rs. 2 lakhs
B) Rs. 2.5 lakhs
C) Rs. 3 lakhs
D) Rs. 5 lakhs
71 Eligibility criteria is applicable for Service tenders valuing more than

A) Rs. 50 lakhs
B) Rs. 10 lakhs
C) Rs. 5 lakhs
D) Irrespective of the value of Tender
72 Minimum notice period of 21 days for open tenders valuing less than Rs. 2crores
can be changed with Finance concurrence to
A) 7 days
B) 14 days
C) 21 days
D) Not permissible
73 Trial & Expenditure works up to Rs. 10 lakhs can be sanctioned by

A) Railway Board
B) GM
C) PHOD
D) DRM
74 Single Tenders for restoration work up to Rs. 50 lakhs can be approved by

A) PHOD
B) HOD
C) DRM
D) GM

A) One step above normal tenders
B) Two steps above the normal tenders
C) Same level committee as for open tenders
D) None
76 Powers to dispense with tenders and accept quotation for works valuing Rs. 10 lakhs
rests with
A) GM
B) PHOD
C) HOD
D) JAG
77 Introduction of a new station or omission of any station in a project estimate falls

under the category of
A) Completion Estimate
C) Material Modification
78 Charges levied to cover cost of tools and plant and establishment supervision
in deposit works estimates are called
A) Supervision charges
B) Departmental charges
C) Onetime charges
79 Percentage of departmental charges provided in the estimates

(A) 5%
(B) 10%
(C) 12 ½%
(D) 15%

A) Depositing cash
B) NSC
C) Deposit in Post office Savings bank
D) All of the above
81 Contracts placed to promote indigenous development of new technology / techniques

are known as
A) Experimental orders
B) Development orders
C) Indigenous order
D) None of these
82 Percentage of mobilization Advance that can be paid to the contractor

A) 5% of Contract Value
B) 10% of Contract Value
C) 15% of Contract Value
D) 20% of Contract Value
83 As per GCC, quantities operated more that 125% but below 140%
will be paidat the rate of
A) 98% of accepted rate
B) 96% of the accepted rate
C) 94% of the accepted rate
84 As per PVC in GCC, quantities operated in excess of 140% but
below 150% willbe paid at
A) 96% of the accepted rate
B) 98% of the accepted rate
C) 100% of the accepted rate
85 Variation beyond 150% of the contract value requires the sanction of

A) Railway Board
B) GM
C) PHOD
D) Tender Accepting Authority
86 Permissible excess in Zonal contract is

(A) 100%
(B) 50%
(C) 25%
(D) 10%
87 Letter of credit is applicable for e-tenders of works & services valuing above
A) Rs. 10 lakhs
B) Rs. 25 lakhs
C) Rs. 50 lakhs
D) Rs. 100 lakhs
88 Revenue Allocation Register (RR) is maintained to facilitate

A) Control over expenditure
B) To keep record of expenditure
C) Expenditure under prescribed heads
D) All of the above
89 Register of Works is maintained to facilitate

A) Control over expenditure
B) Collection of expenditure workwise
C) Workwise budgetary control
D) All of the above

A) Concurrent control of cash outgo
B) Correct assessment of ‘cash’ and ‘adjustment’ of the sanctioned budget
C) As accurate an assessment as possible of requirement of cash
D) All of the above
91 Irrespective of the purpose for which it is acquired, the cost of land is booked to
A) DF
B) DRF
C) Capital
D) Revenue

A) Other specified works
B) Research & Design works
C) Training Institutes – HRD work
D) Computerization works

A) Other specific works
B) Training Institutes – HRD works
C) Repayment of capital segment of lease payments
D) Computerization works

A) A Tender
B) A Contract
C) An Offer
D) None
95 Documents which are integral part of contracts

A) GCC, SCC
B) Specifications
C) Schedule of rates, quantities
D) All of the above
96 In a Tender Committee of a particular department, the third member should be from

A) Finance Department
B) Vigilance Department
C) Sister Department
D) Same Department
97 Pre-bid conference can be held for major projects tendering involving

A) Complex situations & complicated specifications
B) Tenders costing more than Rs. 10 Cr
C) Tenders with two packet systems
D) All of the above
98 Two-member tender committee is applicable to
A) Rs.2 crores
B) Rs. 1 crore
C) Rs. 50 lakhs

A) Tender
B) Lowest offer received
C) Valid lowest offer
D) Highest offer
100 The accepting authority of a Tender Committee recommendations should be

A) One level above the level of T.C.
B) Two levels above the level of T.C.
C) Head of the Department
101 ‘A’ category approval list of contractors monetary slab is

A) Upto Rs. 50 Lakhs
B) Rs. 50 lakhs to Rs. 1.5 Cr
C) Rs. 1.5 Cr to Rs. 7.5 Cr
D) Above Rs. 7.5 Cr
102 PVC is not applicable for

A) Zonal Contracts
B) Works Tender valuing less than Rs. 5 Cr
C) Service Tenders of less than 18 months period
D) All of the above
103 Revocation of termination of contract is possible

A) With approval of Accepting authority
B) With T.C. recommendations
C) With approval of one step above the accepting authority
D) With the approval of GM treating it as single tender

A) GM
B) AGM
C) PHOD
D) All of the above
105 AMC with OEM/Authorized dealer can be approved by

A) PHOD
B) GM/AGM
C) DRM
D) All of the above
106 Cost of Tools & Plant worth Rs. 10 lakhs can be charged to
A) Capital
B) DF
C) DRF
D) Revenue
107 DRMs can enter into Service Contracts up to a limit of

A) Rs. 50 Cr
B) Rs. 75 Cr
C) Rs. 100 Cr
D) Rs. 150 Cr
108 Performance Guarantee percentage in Service Contracts

A)5%
B) 10%
C) 15%
D) 20%
109 Security deposit for Service Contracts

A) 2.5%
B) 5%
C) 10%
D) None
A) Finance concurrence is not required
B) Finance concurrence is required
C) Executive can decide on Finance concurrence
111 Authority competent to grant extension of time for completion of contract

A) Accepting authority
B) Contract signing authority
C) One level above accepting authority
D) Executive concerned
112 GST stands for

A) Service Tax
B) VAT
C) Excise Duty
D) Goods and Services Tax
113 GSTR 9 is a
A) Bi monthly return
B) Annual return
C) Quarterly return
D) Monthly return
114 ITC stands for

A) Input Tax Credit
B) Indian Tax Council
C) International Transport Control
115 As per Accrual Accounting System, Ambulance as a Fixed Asset will be shown
under which of the following Fixed Asset Register –
a) Details of Vehicles
b) Details of Plant, Machinery & Equipments
c) Details of Medical Equipments
d) Will not be shown as Fixed Asset
Answer : c
116 In Indian Railways Financial Statements & discourse, the term “Earnings” is
replaced by
a) Revenue
b) Receivables
c) Remittances
Answer : a
117 MERS portal has been recently made operationalised for

a) For digitally facilitating “Inter-Railway Transfer of Assets without financial
adjustment”
b) For the purpose of receiving miscellaneous earnings and/or receipts such as way
leave charges, lease charges, dues from State Governments and PSUs, etc.
c) For digital submission of Accrual Based Financial Statements to Railway Board
d) a and c both
Answer : b
118 Under the Centralized Integrated Payment System, a mandate is given to which of
the following banks to credit various Beneficiaries’ accounts on behalf of Indian
Railways.
a) Reserve Bank of India
b) IDBI Bank
c) State Bank of Maharashtra
d) State Bank of India
Answer : d
119 CIPS facilitates payment to various beneficiaries only through following mode
a) Cheque Payment
b) Digital mode
c) Cash payment mode
d) All of the above
Answer : b
120 When money received and realised by Cash Office is accounted for in IPAS, debit
is given to which head of Account in General Cash Book
a) Cheques & Bills
b) Remittance into Bank
c) Either of Abstract X, Y or Z
d) Concerned Demand Head
Answer : b
121 Inter-Government Adjustment transactions are always settled through

a) RBI NGP
b) SBI
c) both a and c
Answer : a
122 Inter-Railway and Intra-Railway transactions are always settled through
a) by always holding TC meetings
b) through ERECON
c) both a and b
d) only a
Answer : b
123 When an accredited Bank delays remittances of Railway Receipts to Railway’s

Account beyond maximum permissible period,
a) Penal interest is levied
b) Penal interest is not levied
c) Banks are never accredited and authorised to handle Railway Receipts
Answer : a
124 MERS stands for

a) Monthly Earning Records Statement
b) Major Earnings Reporting Stations
c) Miscellaneous E-Receipts System
Answer : c
125 While compiling Account Current, it should be ensured that the Voted and
Charged Expenditure
a) is booked and exhibited distinctly wherever required
b) single figure is shown by merging Voted Expenditure and Charged
Expenditure
c) only Voted Expenditure is shown
d) only Charged Expenditure is shown
Answer : a
126 Plan Head - 5300 has been recently renamed as

a) Passenger and Other Railway Users’ Amenities
b) Freight Users’ Amenities
c) Railway Users’ Amenities
d) Customer Amenities
Answer : d
127 While compiling Account Current, it should be ensured that all transactions
involving fraction of rupee are
a) never brought into account
b) brought into account by ignoring only the fraction part
c) brought into the account by rounding off to the nearest rupee
d) brought into the account by rounding off to the nearest 50 paisa
Answer : c
128 Allocation Source “RRSK” means

a) Rashtriya Rail Sanraksha Kosh
b) Railway Rural Service Kosh
c) Rail Road Service Kosh

Answer : a
129 RRSK is utilised for financing

a) Safety related works
b) Deposit Works
c) Private Siding Works
d) All of the above
Answer : a
130 The Revenue Transactions and Capital Transactions of Railway are required to be
classified into
a) Commercial Lines and Private Lines
b) Strategic Lines and Private Sidings
c) Commercial Lines and Strategic Lines
d) No classification required
Answer : c
131 Which of the following is Strategic line

a) Wardha - Nanded
b) Bhuj - Naliya
c) Miraj - Latur
d) All of the above
Answer : b
132 Operating Ratio is a
a) percentage of Working Expenses to Earnings
b) percentage of Earnings to Working Expenses
c) percentage of Revenue Expenditure to Capital Expenditure
d) difference between total Expenditure and total Earnings
Answer : a
133 Which of the following statement is correct

a) No Reappropriation is permissible between Voted and Charged allotments
b) No Reappropriation is permissible between Revenue Grant and Works Grant
c) No Reappropriation is permissible between Civil Grants and Revenue Grant
d) All of the above
Answer : d
134 What does Annexure I to Appropriation Accounts denotes

a) Statement showing Irregular Reappropriations
b) Statement of Defects in Budgeting
c) Statement showing percentage of Working Expenses to Earnings
d) Statement showing Expenditure relating to Strategic Lines
Answer : a
135 Which of the following statement is/are true

1) The transfer of funds, originally assigned for expenditure on a specific object to
supplement the funds sanctioned for another object is called Reappropriation.
2) Annexure J to Appropriation Account shows a Statement of Important

Misclassification and other mistakes detected
3) Charged Expenditure is subjected to the approval of President of India
4) Annexure H to Appropriation Account shows a Statement of Losses and Ex Gratia

payments above Rs.5 lacs
a) 1 and 3
b) 2 and 4
c) 1, 3 and 4
d) 1, 2, 3 and 4
Answer : d
136 Find the odd one out from the following

a) EBR
b) DF
c) RRSK
d) DRF
Answer : a
137 An amount Rs.5000/- is recovered from the employee against the head of account
“Interest on HBA”. However, the credit is wrongly allocated to the head of account
“Interest on Motorcycle Advance”. This error will be rectified by passing which of
the following JV-
a) Interest on HBA Dr. 5000
—Interest on Motorcycle Advance Cr. 5000
b) Interest on HBA Dr. (-)5000
—Interest on Motorcycle Advance Cr. (-)5000
c) Interest on Motorcycle Advance Dr. (-)5000
—Interest on HBA Cr. (-)5000

d) Interest on HBA Cr. 5000
–Interest on Motorcycle Advance Cr. (-)5000
Answer : d
138 House Building Advance is disbursed by Railway to its employee from the
allotment received for
a) Revenue Grant
b) Works Grant
c) Civil Grant
d) Staff Benefit Fund
Answer : c
139 Payment of Dividend to General Revenue has been stopped due to

a) The source “Capital” on which Dividend was hitherto payable, is now financed
from Railway’s own Revenues.
b) The source “Capital” has been discontinued for financing expenditure
c) merger of Works Budget with Revenue Budget
d) merger of Railway Budget with General Budget
Answer : d
140 Presently, after the receipt of Budget Grant for a financial year, the same is
reviewed subsequently in following Budgetary stages
a) only at August Review Stage
b) August Review, Revised Estimate & Budget Estimate Stage & Final Modification
Stage
c) RE-BE stage and Final Modification Stage as August Review is now

discontinued
d) only at Final Modification Stage
Answer : c
141 Which of the following is correct

a) Submission of Appropriation Account of Civil Grant is discontinued
b) The Appropriation Account of Civil Grant is prepared for disbursements from Staff
Benefit Fund
c) The Appropriation Account of Civil Grant is prepared for Loans & Advances, Pre-
partition Payments and Interest on Debt & other obligations.
Answer : c
142 The balances under Debt and Remittance Heads are depicted in
a) Annual Appropriation Account of Civil Grant
b) Debt Head Report
c) Pink Book
d) All of the above
Answer : b
143 When it is said that the Operating Ratio of a Railway is 95, what does it means
a) To earn Rs. 100, Railway has expended Rs.95
b) To earn Rs. 95, Railway has expended Rs. 100
c) 9.5 percent of Railway’s Locos, Coaches & Wagons are in excellent working
condition
Answer : a
144 What does Annexure F to Appropriation Accounts denotes
a) Statement of Un-Sanctioned Expenditure
b) Statement of Expenditure on Important Open Line Works and New

Constructions
c) Statement of Estimated and Actual Credits or Recoveries
d) Statement of Expenditure financed from Open Line Works Revenue
Answer : c
145 Open Line Works Revenue ( OLWR ), as a source of allocation to finance

expenditure under Demand no. 16 is
a) presently being abolished
b) presently utilised to finance expenditure under Plan Head “New Lines”
c) presently utilised to finance Staff Benefit Fund
d) presently utilised to disburse House Building Advance
Answer : a
146 What does “IF’ in EBR(IF) stands for

a) International Financing
b) Institutional Financing
c) Investment Financing
d) Internal Financing
Answer : b
147 Contra JV is generated in IPAS for

a) transferring Capital items brought to account through Revenue Book to Capital
Account and vice-versa
b) for refreshing the data related to MCR
c) a and b
Answer : a
148 Transactions are routed in General Cash Book through

a) JV
b) CO7 & MCR
c) ERECON
d) All of the above
Answer : b
149 Payment through CIPS cannot be processed if

a) UTR no. of Beneficiary is not available
b) IFSC code & Account no. of Beneficiary is not available
c) MICR code of Beneficiary’s Bank is not available
d) All of the above
Answer : b
150 Which of the following Statement is correct

a) Block Account depicts figures in unit of Rupees
b) Block Account depicts totals to the end of the year ( Since Commencement )
c) Block Account is shown separately for Commercial Lines & Strategic Lines
d) All of the above

Answer : d
151 Approximate Account Current is

a) submitted to Railway Board fortnightly
b) submitted to Railway Board annually
c) submitted to Railway Board monthly
d) compilation of Approximate Account Current is discontinued
Answer : d
152 The term “Inventory Credits”, shown in Detailed Demands for Grants - Railways
under “Assets-Acquisition, Construction and Replacement”, includes Credits
pertaining to
a) Stores Suspense
b) Workshop Manufacturing Suspense
c) Misc. Advance Capital
d) All of the above
Answer : d
153 Payment of Interest Component of Lease Charges to IRFC is booked to

a) Revenue Grant “Operating Expenses - Traffic”
b) Works Grant Minor Head 22-Lease Charges
c) Revenue Grant “Operating Expenses - Rolling Stock & Equipments”
Answer : a
154 Expenditure on “Nirbhaya Funded Projects” is allocated to

a) Plan Head 64-Other Specified Works
b) Plan Head 81-MTP
c) Revenue Grant “Misc.Working Expenditure”
d) All of the above as per merits of the case
Answer : a
155 The frequency of submission of Actual Account Current to Railway Board is

a) Weekly
b) Fortnightly
c) Monthly
d) Yearly
Answer : c
156 DF(3) includes expenditure booked on

a) Passenger and other Railway Users Amenities Works
b) Staff Amenities Works
c) Safety Works
d) Unremunerative works for improvement of operational efficiency
Answer : d
157 Appropriation Accounts, at Zonal Railway level are signed by

a) PFA and FA&CAO(F&B)
b) PFA and GM
c) PFA and PDA
d) PFA and PCE

Answer : b
158 Find the odd one out

a) Abstract Estimate
b) Project Abstract Estimate
c) Revised Estimate and Budget Estimate
d) Construction Estimate
Answer : c
159 What is regarded as an instrument of Parliamentary Financial Control

a) Railway Budget
b) Debt Head Report
c) Monthly PCDO
d) All of the above
Answer : a
160 Find the odd one out

a) Annexure A - Statement of Un-Sanctioned Expenditure
b) Annexure D - Statement of Expenditure on important Open Line Works and New

constructions
c) Annexure C - Statement showing Remission and Abandonment of Claims to

Revenue
d) Annexure W - 14 Statement of Staff Strength and Expenditure on Construction

Organisation and Workshops
Answer : d
161 Which of the following Zonal Railways have Strategic Lines
a) NR, NFR, NWR and WR
b) NCR, NER, WR and WCR
c) NCR, NER, ER and ECR
d) NCR, NER, SCR and SECR
Answer : a
162 Which of the following Statements is/are correct

a) Presentation of Budget on a scheduled date is a Constitutional obligation
b) Projections for “Credits or Recoveries” are excluded in Budget Estimates
c) Projections for “Charged Expenditure” are excluded in Budget Estimates
d) All of the above
Answer : a
163 The revenue liabilities of the railway for a month, which are not payable within
the same month, are brought to account as working expenses for the month by
taking contra credit to which of the following heads
a) Traffic Account
b) Demands Payable
c) Demands Recoverable
d) Other Railways
Answer : b
164 The transactions brought to account in the books of the railway under the various
railway heads of account are, after the closing of accounts for each financial year,
summarised in the form of a handy compilation called
a) Annual Statement of Voted and Charged Expenditure
b) Debt Head Report
c) Finance Account
d) Part II Statement of Block Account ( Including Loan Account )
Answer : c
165 National Pension System (NPS) has been introduced w.e.f.
a)31-12-2003
b)01-04-2004*
c)01-04-2003
d)01-06-2008
166. NPS was introduced by Central Government and it is
Mandatory for all new recruits to Central government Service on or after 1st April
2004 except armed forces *
Mandatory for all new recruits to Central and State govt. service on or after 1st
April 2004
Mandatory for all new recruits to Central , State govt. service and autonomous
PSUs on or after 1st April 2004
Optional to all employees of central, State and PSUs.
167. A govt.sector employee under NPS is eligible for normal pension
a)on attaining 60 years of age in case of Normal retirement *
b)on attaining 58 years,
c)eligible for pension for the completed years,
d)eligible only for the NPS Corpus.
168.As per the current rules an NPS Subscriber is permitted to defer their account
i.e.,continue in the NPS upto
a) 70 years of age
b) 75 years of age*
c) 80 years of age
d) 65 years of age.
e)
169 NPS is now regulated by
a)NPS Trust,
b)PFRDA Act 2013*
c)NSDL
d)Axis bank.
170 Withdrawals from NPS Fund
is permitted
a)Three times in a year,
b) Three times during entire service of the subscriber*
c) 10 times during the service,
d) No limit
171 NPS subscriber is permitted to withdraw at a time a maximum amount of
a. 50 % of the total accumulations including own and govt.contribution with

appreciation,
b. 25 % of own contributions without appreciation,*
c. 100 % of total balance,
d. As per the requirement of the NPS subscriber.
172 The dependent relatives of the deceased NPS subscriber is entitled to
the following options a)Either Provisional Family pension under Railway
Pension Rules as per basic pay or NPS Corpus,*
b) NPS corpus and Provisional family Pension,
c) Only NPS Corpus,
d) Only Provisional family pension.

173
Employees appointed under NPS on or after 01-04-2004 not entitled for
a) qualifying service while moving to other Govt services ,
b) No qualifying service is counted,
c) only 50% of the service considered for qualifying service,
d) Qualifying service counted at the discretion of the other Govt dept.
174 On superannuation of NPS employee (i.e.,at the age of 60 years) he is entitled

for refund of
a) 40% of the corpus ,
b) 60% of the corpus *
c) 80% of the corpus,
d) 100% of the corpus
175 If an NPS subscriber opts to exit from the scheme before superannuation, i.e.,
premature exit, he has to provide
a) 40% of corpus for purchase of annuity,
b) 80% of the corpus for purchase of annuity*
c) 100% of the corpus for purchase of annuity
d) Free to avail full refund of corpus.
176 Currently a NPS subscriber and Govt., has to contribute at the following
percentage compulsorily towards NPS
a) Employee 10% of the basic pay plus DA an d Employer also 10% of the basic
pay plus DA,
b) Employee 10% of his basic pay plus DA and employer 14% of the basic pay
plus DA *
c) Employee and employer at 14% of the basic pay plus DA
d) Employee 14% of his Basic pay plus DA and employer 10% of the basic pay
plus DA
177 An NPS subscriber in Govt service has got the option to change
a) Investment choices of pension fund i.e.to alter the percentages of

investments in equities,corporate bonds and Govt.bonds as per the directives in
this regard by PFRDA ,as per the age of NPS subscriber*.
b) No option to change the investment pattern,
c) Option to change the percentage of investment in equities,
d) Option to change the percentage of investment Govt.Bonds and Corporate

bonds.
178 Uploading of NPS subscription s is made on the
a) 1st day of the subsequent month of recovery i.e.,subscription for Jan.2022

is uploaded
on 1st day of Feb.2022,
b) On the last day of the month for which the subscription is pertaining to,*
c) on the 5th day of the subsequent month of the recovery,
d)
10th day of the subsequent month of
recovery.
179 Authorization of NPS withdrawals are
made by
a)Executive unit,
b)Accounts Officer i.e.,PAO*,
c)PRAO,
d)Both by Executive and Accounts officer .

180. Provisional Family pension to the dependent relatives of deceased
NPS employee is disbursed by a)Concerned bank where the dep relatives are
having the bank account,
b) NPS section /unit where the deceased NPS subscriber was in service before his
death,through NEFT*
c) Directly by Pension section as in the case of death of regular employees

governed by PF rules,
d) By money order by NPS Cell directly.
181. Life certificates in case of NPS Provisional Family Pension is collected by
a)NPS Section,
b)Concerned bank where the account
is maintained*,
c)No life certificate is collected,
d)HQ office.
182. Pension to retired NPS subscriber is disbursed by
a)Concerned railway ,
b) NSDL,
c) Annuity provider appointed by PFRDA,*
d) railway Board.
183. Deposits of NPS subscription to NSDL is solely through
a)Cash,
b) Deposit of cheques,
c) through electronic mode i.e.,NEFT/RTGS*
d) None of the above.
184.Operationalization of New Pension Scheme( i.e.,actual working of NPS) is
a)01-04-2004,
b)01-06-2008 *
c)05-05-2009,
d)31-03-2003
185 initially NPS account was maintained by each railway like PF account till
which date before transferring the same to the Trustee Banks
a)01-04-2005
b)31-03-2008,*
c)05-05-2009,
d)None of the above.
186 As per the latest guidelines in the case of Normal Retirement of a

NPS subscriber ,lumpsum withdrawal allowed if the corpus is equal to or
below:
a) 2 lakhs
b) 5 lakhs*
c) 10 Lakhs,
d) none of the above.
187 In case of Premature exit from NPS i.e., below 60 years of age,Lump
Sum withdrawal from fund is permitted if the corpus is equal to or below:
a) 5 lakhs,
b) 2.5 lakhs,*
c) 10 lakhs,
d) 2 lakhs
188 In case of premature exit from NPS and the corpus is higher than Rs.2.5
lakhs,the NPS subscriber has to use the following percentage for purchase of
Annuity:
a)40%,
b)80% *
c)60%
d)100%.
189 In case of unfortunate death of NPS subscriber ,the Lumpsum payable to the
nominee/legal heir if the corpus is less than or equal to :
a) 2 lakhs,
b) 5 lakhs*
c) 10 Lakhs,
d) 2.5 lakhs
190 Which Provident Fund Rules apply to

Railway servants
a) PPF b) SRPF* c) GPF d) NOTA
191 What is the maximum amount of DLI is given to family of

deceased Rly employee
a) 25000 b) 45000 c) 60000 d) NOTA
192 How many years of service is required for taking

PF Final withdrawl : a) 10 b) 15 c) 20 d) 30
193 How many completed years is required for purchasing a

flat by the subscriber: a)15 b)10* c)20 d) NOTA
194 For Illness the PF withdrawl is

allowed upto % of the amount standing at the
credit of the subscriber
a)75% b) 50% c)90%* d) None
195 Which of the following is valid reason for PF withdrawl by a subscriber.

i. Purchase of consumer durables*
ii. Marriage of cousin sister
iii. Betrothal of friend
iv. NOTA
196 For
renovation of ancestral house withdrawl from PF is allowed upto % of the
amount standing at the credit of the subscriber.
a) 75% b) 80% c) 90% d) NONE
197 How many years before superannuation a Rly servant is allowed to

withdraw 90% of the Balance from PF without assigning any reason.
a) One yearb) Two Years c) Five years d) Ten years
198 What was the Rate of Interest of PF in December 2021

a) 8.10% b) 8.00% c)7.10% d) 7.00%
199 The PF ledger transfer between division is

done through
a. Inter Rly b) Intra RLY c)Zonal Rly d . None
200 For the working of DLI how many years balance at the credit of subscriber
preceeding the month of his death has to be considered.
a) 5 years b) 3 years c)2 years d) 1 year
201 The percentage of deduction of

PF on basic pay is :- a) 1/10 b) 1/12* c)
1/15 d)1/20
202 Interest is credited to PF account :-

a) Once a year* b) Twice a year c) Thrice a year d) Five years
203 Balances on Funds under SBF is

credited with interest rate a)5% b) 3% c)2%
d) 1%
204 For SBF, if the committee desires to

incur expenditure on any object which is for the benefit of staff the matter is
referred to whose decision is final.
a) CPO* b) GM c) DRM d) None
205 Temporary PF Advance cannot be taken unless %

earlier PF advance is repaid. a) 30% b) 40% c) 50%*
d) 60%
206 SBF is utilized for the benefit of

a) Non Gazetted staff* b) Gazetted officers c)Retired Rly
servants d) None
207 Check Sheet in PF is :

a) General Book* b) Subsidiary book c) Supporting document to check
transaction
d) Journal Voucher.
208. Actuarial Assessment will be required for which of the following?
a) Pension accounting* b) Asset Renewals c) Operations and maintenance d) None

of the above
Chapter 7
Sr. No Question Answer

1 The payment of compensation to railway employees by the A
railway
administration for injury by accident is governed by:
Options A) The Employees Compensation Act, 1923
B) The payment of Wages Act, 1936
C) Rights of Persons with Disabilities Act, 2016
D) The Workmen Compensation Act, 1986
2 Which of the following statements is/are INCORRECT regarding B&C

Employees
Compensation Act, 1923?
Options A) Compensation is payable for accidents arising out of and in the
course ofemployment.
B) Compensation is payable for injuries resulting due to influence of
drink ordrug.
C) Compensation is payable for partial disablement for a period up to 3
days.
D) There must be a casual relationship between the accident
and the employment.
3 In case of death of a railway servant due to accidents arising out of and in C

the course of employment, compensation will be paid to the dependents as
defined
in
Options A) The Railway Servants (Pass) Rules, 1986
B) The Railway Services (Pension) Rules, 1993
C) The Employees Compensation Act 1923
D) None of these
4 The employer shall not be liable to pay such compensation under D

Employees Compensation Act, 1923 in the following cases: Which of the
statements is INCORRECT.
Options A) For injuries that does not result in total or partial disablement for a
period exceeding 3 days.
B) For injuries (not resulting in death) resulting due to influence of
drink or drug.
C) For willful disobedience of order for securing security.
5 As per the Factories Act, after how many years should the factory C
premises be
painted and refurbished?
Options A) Two years B) Ten years C) Five years D) One year
6 Which section deals with payment of wages to workman pending A
proceedings
in higher courts in the Industrial Disputes Act?
Options A) 17B B) 17 C ) 17A D) All of the above
7 The arbitration award shall remain in operation for a period of as D

mentioned in the Industrial Disputes Act
Options a) 5 years b) 2 Years c) Three years d) 1 Year
8 What is the age limit for engagement of unreserved candidates as Act C

Apprentices for training on Railways?
Options A) Candidates should have completed 18 years of age and should
not have completed 25 years as on the cut-off date for receiving
application
B) Candidates should have completed 15 years of age and should
application.
C) Candidates should have completed 15 years of age and should
application
D) Candidates should have completed 18 years of age and should
application
9 Employment of children is prohibited in occupations and processes A

mentioned
in
Options A) Schedule of Child Labour (Prohibition and Regulation) Act
B) Schedule of Right of Children to Free and Compulsory Education Act
C) Schedule-II of Child Labour (Prohibition and Regulation) Act
D) Schedule of Code on Wages
10 The appropriate Government shall review or revise minimum rate of B

wages ordinarily at an interval not exceeding years.
Options A) 3 years B ) 5 years C) 2 year D) 6 years
11 In terms of Minimum Wages Act, which of the following is NOT a A

category of workers?
Options A) Expert B) Skilled C) Semi-skilled D Highly Skilled
12 The Factories Act 1948 impose statutory obligation on the Railway D

Administrations to provide and maintain canteens in Railway
Establishments, which are governed by the Factories Act and employ
more than 250 persons.
The provision of canteen in all other Railway Establishments is provided
under:
Options A) Organized Workers Social Security Act, 2008
B) The Railway Act, 1989
C) Employee’s Compensation Act, 1923
13 A Railway servant was killed in a bus accident during the course of D
employment.
His family members may claim compensation under
Options A) The Motor Vehicle Act B) The Employees Compensation Act,
1923 C) Both (a) and (b) D) Either under (a) OR under (b)
14 In which year did the Industrial Disputes Act come into operation? B
Options A) 1949 B) 1947 C) 1953 D) 1963
15 To which settlement machinery can the central government refer the C

disputes
under rule 81-A?
Options A) Conciliation B) Arbitration C) Adjudicator D) Supreme Court
16 Before the Industrial Disputes Act was implemented in the year 1947, C
which
act took care of the industrial disputes?
Options A) Labour Management Relations Act, 1947 B) Royal Commission on
Labour, 1934 C ) Trade Disputes Act, 1929 D) None of the above
17 The bill passing Rule 81-A has made two new institutions for the C
prevention
and settlement of industrial disputes, i.e. Work Committees and
Options A) Arbitration B) Commission on Labour C) Industrial Tribunal

D) Adjudication
18 Schedule II of the Employees Compensation Act 1923 deals with B

Options A) Age factor for calculating the amount of compensation
B) List of persons who are included in the definition of ‘Employee’
C) List of occupational diseases
D) List of injuries Deemed to Result in Permanent Total Disablement
19 If there are numbers of employees, then the employer has to provide B

a
canteen
Options A) 50 B) 250 C) 350 D) 750
20 As per Section 2 of the Factories Act, who will be called as an adult? D

Options A) A person who has completed 21 years of age
B) A person who is less than 19 years of age
C) A person who has completed 24 years of age
D) A person who has completed 18 years of age
21 No child who has not completed his year shall be required or allowed C
to
work in any factory
Options A) 18th B) 15th C) 14th D) 21st
22 The name “Child Labour (Prohibition and Regulation) Act, 1986,” was D
changed to “Child and Adolescent Labour (Prohibition and Regulation)
Act, 1986,” in
the year
Options A) 2004 B) 2010 C) 2012 D) 2016
D
23 Adolescent means a person who Has completed his 14th year of age but
has
not completed his year
Options A ) 21 B) 14 C) 19 D) 18
24 No adolescent shall be employed or permitted to work in any of the D

occupations or processes set forth in the Schedule.
Options a) Unsafe B) Unhealthy C)Dangerous D) Hazardous
25 How many members does a conciliation board consists of as per the A

appropriate
government?
Options A) Chairman and 2 or 4 other members
B) Chairman and 1 more member
C) Chairman and 5 or 64 other members
D) Chairman and 10 other members
(A)Goods & Services Tax related Objective Question
1. What is the full form of GST?

A) Goods and Supply Tax B) Goods and Services Tax
C) General Sales Tax D) Government Sales Tax
Answer: B
2. GST was implemented in India from
A) 1st January 2017 B) 1st April 2017
C) 1st March 2017 D) 1st July 2017
Answer: D
3. In India, the GST is based on the dual model GST adopted in:
A) UK B) Canada
C) USA D) Japan
Answer: B
4. GST is a consumption of goods and service tax based on
A) Development B) Dividend
C) Destiny D) Destination
Answer: D
5. The number of structures in India’s GST model is?
A) 6 B) 4
C) 3 D) 5
Answer: B
6. The maximum rate for CGST is?
A) 28 B) 12
C) 18 D) 20
Answer: D
7. The maximum rate applicable for SGST/UTGST is?
A) 28 B) 14
C) 20 D) 30
Answer: C
8. GST rates applicable on goods and services are:
A) 0% 5% 12% 18% 26% B) 0% 6% 12% 18% 28%
C) 0% 5% 12% 18% 28% D) 0% 5% 12% 16% 28%
Answer: C
9. Taxes that are levied on any Intra-State purchase are?
A. IGST B. CGST and SGST
C. SGST D. SGST
Answer : B
10. What does “I” in IGST stands stand for?
A) Internal B) Integrated
C) Internal D) Intra
Answer: B
11. What is the full form of GST?
A. Goods & Sales Tax B. Goods & Services Tax
C. Goods & Section Tax D. None of the above
Answer: B
12. The full form of hsn code in gst is
A. Home Shopping Network B. Harmonised System Number
C. Harmonised System of Nomenclature D. None of the above
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Answer : D
13. The concept of Goods and Services Tax (GST) originated from which country?
A. Canada B. Germany
C. Britain D. United States
Answer: Canada
14. Which of the following tax was abolished by GST?
A. Corporation tax B. Income tax
C. Service tax D. Wealth Tax
Answer: C
15. Who is the head of GST Council?
A. Shashikant Das B. Narendra Modi
C. Nirmala Sitharaman D. President FICCI
Answer: C
16. Which constitutional amendment has been done to pass the GST bill?
A. 115th B. 122nd
C. 120th D. 101st
Answer: B
17. What does “I” in IGST stands stand for?
A. Internal B. Integrated
C. Internal D. Intra
Answer: B
18. Goods and service tax is ____.
A. Consumption based B. Both supply and consumption based
C. Supply based D. None of the above
Answer: A
19. Tax Collected at Source at the rate of 2% is applicable in the case of _____.
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A. any GST dealer B. Government Departments
C. E-commerce operators D. Composite dealer
Answer: D
20). In India GST came effective from July 1st, 2017. From which country India has borrowed
Dual GST Model?
a) USA b) Australia c) Canadian d) China e) Japan
Answer: (C).
21) Which of the following country is the first one to implement GST to reduce tax-evasion?
a) USA b) France c) China d) Switzerland e) Germany
Answer: (B). France implemented GST in 1954. 22).
Presently how many countries have implemented GST?
a) 102 b) 120 c) 140 d) 160 e) 180
Answer: (D).
23). The country with highest GST Rate in the world is
a) Greece b) China c) USA d) Australia e) India
Answer: (E). India has the maximum tax slab (28%) compared to other countries.
24). The country with second highest tax slab i.e. 27% is:
a) Australia b) Netherland c) Argentina d) Ireland e) South Korea
Answer: (C). Argentina has the second highest tax slab 27%
25). Indian GST model has how many bands of tax rates?
a) 3 b) 4 c) 5 d) 6 e) 2
Answer: (B). In India GST model has 4 rate structure. They are 5%, 12%, 18% and 28%
24). How many types of GST in India?
a) 2 b) 3 c) 4 d) 5 e) 6
Answer: (B). Central GST (CGST), State GST (SGST) and IGST are three types of taxes.
25). In IGST,
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10. I stands for a) International b) Internal c) Integrated d) Intra e) Innovation
Answer: (C).
26). The tax IGST charged by ___Government.
a) Central b) State c) Concerned department d) Both a and b e) All a, b and c
Answer: (A).
Accounting Reform related Objective Question
27.) What CA means in Accounting Reforms
(A) Current Assets

(B) Current Account
(C) Cash Assets
(C) Cash Account
Ans : A
28.) CL means
(A) Current Liquidity

(B) Current Liability
(C) Cash Liability
(D) Cash Loan
Ans: B
(29.) FAR means
(A) Finance Assets Ratio
(B) Fixed Assets Register
(c) Financial Accrued Accounting
(D) Fixed Annual Return
Ans: B
(30) What is the Accounting Reforms means ?
(A) Statement on cash-based accounting system

(B) Statement of real accounting procedure
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(c) Accounting of banking based system
(D) Accounting of zonal railway based system
Ans: A
(31) For this Accounting Reform purpose in which zonal railway pilot Project were started in
(A) North Western Railway (NWR)

(B) Central Railway (CR)
(C) South East Central Railway (SECR)
(D) Northern Railway (NR)
Ans: A
(32) For this Accounting Reform purpose in which workshop pilot Project were started
(A) Rail Coach Factory (RCF)

(B) Diesel Locomotive Works (DLW)
(C) Rail Wheel Factory (RWF)
(D) Rail Coach Factory (RCF)
Ans : A
(33) Which organization Indian Railways in collaboration for executatlion of Accounting Reform
(A) Institute Institute of Chartered Chartered Accountant Accountant of India –

Accounting Research Foundation (ICAI ARF)
(B) Federation of Indian Chambers of Commerce & Industry - FICCI
(C) Confederation of Indian Industry (CII)
(D) Indian Railway Catering and Tourism Corporation – IRCTC
Ans: A
(34) In Which budget speech Hon’ble Finance Minister elaborated the entire Accounting
Reforms project.
(A) 2017- 18 Budget speech

(B) 2016-17 Budget speech
(C) 2018-19 Budget speech
(D) 2015-16 Budget speech
Ans: A
(35) Accounting Reform set up project started in which Railway headed by CPM/AR
192
(A) Western Railway
(B) Central Railway
(C) Northern Railway (D) Southern Railway
Ans: B
(36) Which component taken for Accounting Reform project
(A) Loss, Profit, Income, expense

(B) Loan, Investment, Assets, Liability
( C) Income Expense Assets Liability
(C) Trial Balance, Profit, Loss, Balance Sheet
Ans: C
(37) Codal Life of Microwave Equipment is provided as
(A) 10-12 years

(B) 09-10 years
(C) 05-06 years
(D) 12-15 years
Ans: D
(38) Codal Life of Walkie-Talkie/VHF is provided as
(A) 5-8 years

(B) 3-4 years
(C) 2-3 years
(D) 4-5 years
Ans: A
(39) If useful life of building has expired then it should be valued at
(A)Rs. 01/-
(B)Rs. 02/-
©Rs. 500/- (D)Rs.
1000/-
Ans: A
(40) Has depreciation is charged on CWIP in AR ?
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(A) Yes
(B) No
(C) Can’t say
(D) Not in the above
Ans : B
(41) Asset should be transferred from CWIP to fixed asset register, once asset got complete and
put to use.
(A) True
(B) FALSE
(C) Can’t say
(D) Not in the above Ans: A
(42) Was the assets received as a gift the cost calculated in AR is
(A) Rs. - Zero

(B) Rs. - On market rate
(C) Rs. - Calculated after depreciation

(D) Rs. - Not in above
Ans: A
(43) As a part of the pilot study, a Comprehensive Scope Evaluation Report (CSER) has been
prepared by
(A) FICCI
(B) CII
(C) ICAI ARF
(D) Finance Ministry
Ans: C
Budget MCQs
1) Re-appropriation of funds from one source to another source is within the powers of-
(A) Railway Board (B) GM
(C) PHOD (D) DRM
Ans: A
2) Re-appropriations sanctioned at zonal level are-

a. Reflected in budget VPN b. Sanction memoranda is issued
194
c. Associate finance concurrence is taken
(A) a only correct (B) b only correct
(C) b & c correct (D) All are correct
Ans: D
3) Re-appropriation is NOT permissible between-

a. Different grants
b. Capital, railway funds, safety fund
c. Voted and Charged
(A) All are correct (B) b only correct

(C) c only correct (D) a & c are correct
Ans: A
4) Re-appropriation from/to or among works under plan head 21, requires sanction of
(A) DRM (B) PHOD
(C) GM (D) Railway Board

Ans: D
5) Under revenue expenditure re-appropriation of funds from/to staff primary Units is within the
powers of
(A) Personal sanction of GM (B) PHOD
(C) DRM (D) None of the above
Ans: D
6) Irregular re-appropriations are reflected by Audit in which Annexure of the Appropriation

Accounts?
(A) Annexure H (B) Annexure I (C)
Annexure J (D) Annexure K
Ans: B
7) Separation convention of 1924 on railways is the result of recommendations of which

Committee?
195
(A) Kunzru Committee (B) Prakash Tandon Committee
(C) Rakesh Mohan Committee (D) Acworth Committee
Ans: D
8) Railway Budget merged with General Budget from which Financial Year?
(A) 2017-18 (B) 2016-17
(C) 2015-16 (D) None of these
Ans: A
9) In works, safety expenditure is financed from which source of finance?

(A) DF-I
(B) DF-II
(C) DF-III
(D) DF-IV
Ans: D
10) Miscellaneous receipts are shown against which Major head?

(A) 1001
(B) 1002
(C) 1003
(D) 3001
Ans: A
11) Capital Outlay on IR - Commercial lines is budgeted under which Major head?
(A) 3006
(B) 3075
(C) 5001
(D) 5002
Ans: D
12) IR expenditure on Policy formulation, Direction, Research and Other Miscellaneous

organizations is budgeted under which Major head?
(A) 3001
(B) 3006
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(C) 3075
(D) 1001
Ans: A
13) Indian Railways Revenue expenditure on Commercial lines is budgeted under which Major
head?
(A) 1001
(B) 3001
(C) 3002
(D) 3006
Ans: C
14) How many Demands for Grants are allotted for Ministry of Railways after merger of
Railway Budget with general Budget?
(A) 1 (B) 2
(C) 3
(D) 4
Ans: A
15) Which of the following constitute Inventory Budget of IR under Capital segment?
a. Stores Budget
b. WMS budget
c. Misc. Advance (Capital)
d. Works Budget
(A) a (B) b
(C) a,b,c
(D) a,b,c,d
Ans: C
16) Demand for Grant number assigned for Railways in 2022-23 is

(A) 80
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(B) 82
(C) 85
(D) None of these
Ans:C
17) Ordinary Working Expenses are budgeted in how many Sub Major heads?
(A) 3
(B) 11
(C) 16
(D) None of these
Ans: A
18) On Zonal railways, payment towards interest component of lease charges is budgeted under
which Sub Major head of Major head 3002?
(A) Sub Major head 7

(B) Sub Major head 8
(C) Sub Major head 9
(D) Sub Major head 10
Ans: A
19) Examples of Charged expenditure

(A) Pay and allowances of C&AG
(B) Any award decreed by court of law
(C) None of these
(D) Both A & B

Ans: D
20) As per Art 113(2) of Constitution of India, Budget estimates are presented to Parliament in
the form of
(A) Demands for Grants

(B) Abstract Estimate
(C) Appropriation Accounts
(D) Finance Accounts
Ans: A
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21) On Zonal railways, Budget process starts in which month?
(A) November
(B) September
(C) August
(D) December
Ans: B
22) Grants will be allotted through Budget Orders, after

(A) Submission of Demands for grants to Parliament
(B) Obtaining Vote of Parliament
(C) Passing of Appropriation bill in Parliament

(D) None of these
Ans: C
23) Unspent Budget allotment is

(A) Carried forward next year
(B) Revenue grant lapses, while Capital grant is carried forward to next year
(C) Both revenue and capital grants are available for that financial year only
(D) None of these
Ans: C
24) Expenditure spent in excess of grant is regularised by Parliament after tabling of
Appropriation accounts and this is called
(A) Spending limit
(B) Budget order
(C) Expenditure order
(D) Excess grant Ans: D
25) Budget is a
(A) Managerial document
(B) Constitutional document
(C) None of these
199
(D) Both A & B
Ans: D
26) Based on the Revised estimate projections, where additional grants are required, the same
will be communicated separately after obtaining vote of Parliament. These are called
(A) Additional grants
(B) Supplementary grants
(C) Excess grants
(D) Original grants
Ans:B
27) Under which Article of Constitution of India, charged expenditure is not subjected to Vote of
Parliament?
(A) 112(1)
(B) 113(1)
(C) 113 (2)
(D) 115(1)
Ans: B
28) Revenue Credits are to be reflected under which Primary Unit as minus figures?
(A) 33
(B) 52
(C) 98
(D) 99
Ans: C
29) For POH and other repairs of the home railway, budget to accept the debits is asked under
which Primary Units of Revenue budget?
(A) PU 34 (wages) & PU 35 (materials)

(B) PU 33
(C) PU 63 (wages) & PU 64 (materials)
(D) PU 99
Ans: A
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30) For POH and other repairs pertaining to foreign railway, budget to accept the debits is asked
under which Primary Units of Revenue budget?
(A) PU 34 (wages) & PU 35 (materials)
(B) PU 33
(C) PU 63 (wages) & PU 64 (materials)

(D) PU 99
Ans: C
31) NPS, Government Contribution is budgeted under which SMH and PU?
(A) SMH 11 and PU 99
(B) SMH 11 and PU 08
(C) SMH 09 and PU 08
(D) SMH 1 and PU 08
Ans: B
32) Appropriation Accounts are prepared in which form?

(A) A.1106
(B) E. 1212
(C) F.403
(D) S.1302
Ans: C
33) As a system of reporting back to Parliament (PAC), Railways submit these accounts for
scrutiny of C&AG
(A) Finance Accounts
(B) Capital and Revenue Accounts
(C) Account Current
(D) Appropriation Accounts

Ans: D
34) Appropriation Accounts compare the Actual expenditure with the grants
(A) Voted by Parliament
(B) Voted by Parliament and appropriations sanctioned by President
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(C) Sanctioned by President
(D) None of these
Ans: C
35) In Appropriation Accounts variation should be explained between

(A) Original Grant and Actual Expenditure
(B) Original Grant plus Supplementary Grant and Actual Expenditure
(C) Final Grant and Actual Expenditure
(D) Supplementary Grant and Actual Expenditure
Ans: B
36) Which of the following is NOT part of Appropriation Accounts?

(A) Percentage of Working expenses to Gross earnings
(B) Statement of Uneconomic branch lines
(C) Statement of credit to Capital for Retired assets
(D) Annual statement of stores transactions
Ans: B
37) Unsanctioned expenditure is reflected in appropriation account under,
(A) Annexure A
(B) Annexure B
(C) Annexure C
(D) Annexure D
Ans: A
38) Consolidated Appropriation Accounts of Indian railways are signed by

(A) GM & PFA
(B) GM
(C) Chairman, Railway Board
(D) CRB &FC (Railways)

Ans: D
39) The balance sheet of any organization represents:
202
(A) Asset Statement
(B) Statement of Financial Position
(C) Statement of Profit and Loss Account
(D) Cash Book Balance
Ans: B
40) Which fund is described as "Reservoir of Government Money" ?

(A) Public Account of India
(B) Deposit with RBI
(C) Consolidated Fund of India

(D) Central Government Treasury
Ans: C
41) One of the options is not example of Charged expenditure

(A) Salary of Cabinet Secretary
(B) Judgement/award of Court
(C) Pay & allowance of C&AG
(D) Pay & allowance of Chief Election Commissioner
Ans: A
42) First two digits in classification/allocation of erstwhile Demand No. 16 is ____________

(A) Demand Number
(B) Source of Finance

(C) Plan Head
(D) Activity
Ans: B
43) First two digits in Revenue classification shows ______

(A) Source of Finance
(B) Erstwhile SMH

(C) Single Demand Number 83 (for 2020-21 FY)
(D) Activity
203
Ans: B
44) Last two digits in Revenue/Capital classification shows_______

(A) Main activity
(B) erstwhile Demand Number
(C) Sub activity
(D) None of these (Primary Unit - Object of expenditure)

Ans: D
45) Medical reimbursement of Railway Employees is charged to SMH _______

(A) Erstwhile SMH 9
(B) Erstwhile SMH 1
(C) Erstwhile SMH 7
(D) Erstwhile SMH 8
Ans: A
46) Contractual payment under Works demand is charged to PU_______

(A) 3 (B) 4
(C) 5
(D) 6
Ans: A
47) Plan Head 65 stands for____________

(A) Training HRD
(B) Other specified works
(C) Customer ameneties
(D) Lease asset payment of capital component
Ans: A
48) Plan head for customer amenities is _____
204
(A) 52
(B) 53
(C) 64
(D) 65
Ans: B
49) Fees and Honorarium is booked to Revenue PU_____

(A) 13
(B) 14
(C) 16
(D) 21
Ans: B
50) Children education allowance is charged to PU_____

(A) 21
(B) 22
(C) 25
(D) 30
Ans: C
51. In case of disabled children, a woman employee can avail Child Care Leave (CCL) till the
children reaches the age of ---------
a. 18
b. 22
c. 25
d. Any age
52. In a calendar year, Child Care Leave can be availed upto a maximum of
a. 2 spells
b. 3 spells
c. 5 spells
d. Any number of spells
53. In each spell, Child Care Leave cannot be granted for a period less than
205
a. 5 days
b. 10 days
c. 15 days
d. 1 month
54. If a dependent family member of Government servant is Covid positive and is in Home
quarantine, Govt servant shall be granted
a. Commuted Leave
b. APL
c. Special CL
d. None of the Above
55. Additional Post Allowance will be admissible only if the duration of the additional charge
exceeds
a) 30 days
b) 45 days
c) 60 days
d) 90 days
55. An employee formally appointed to hold full charge of the duties of the post on a
similar/same level as his own post in addition to the duties of his own post, he is entitled to
Additional Post Allowance @
a. 5%
b. 10%
c. 15%
d. 20%
56. Additional Post Allowance can be drawn upto a maximum period of

a. 45 days
b. 60 days
c. 90 days
d. 180 days
57. Procurement of Laptop for serving Officers will be allowed only after completion of --------
-
Years from the last purchased date.
a. 3
b. 4
c. 2
d. Can be purchased once the last purchased one gets out of service
58. The rate of contribution payable on account of leave-salary, during

the active period of Foreign service is
206
a) 7%
b) 9%
c) 11%
d) 13%
59. Leave salary in respect of leave taken by a Railway employee while

in Foreign service will be borne by a
a. Employee himself
b. Railways
c. Borrowing organisation
d. Waived off
60. Interest on overdue/unpaid contributions for leave salary or pension

while on deputation on foreign service is
a. Five paise a day per Rs.100

b. Four paise a day per Rs.100
c. Three paise a day per Rs.100
d. Two paise a day per Rs.100
61. In respect of the employees covered under the Old Defined Benefit
Pension Scheme, the monthly contribution of pension during the
active period of foreign service w.e.f. 01.04.2019 will be ____ on the
basic pay of the post held by the officer at the time of proceeding on
foreign service
a. 14%
b. 18%
c. 14% plus DA admissible
d. 18% plus DA admissible
62. In case of Deputation within the same station, Deputation allowance will be payable at the
following rates of Basic Pay subject to a maximum of Rs.4500 p.m.
a. 5%
b. 10%
c. 11%
d. 15%
172.In case of deputation involving change of station, the Deputation (Duty) Allowance will be
payable at the following rate of Basic pay subject to a maximum of Rs.9000 p.m.
207
a. 5%
b. 10%
c. 11%
d. 15%
176. The minimum period of service for eligibility for promotion within Group ‘C’ in the
immediate lower grade should be
a. 1 year
b. 2 years
c. 3 years
d. 4 years
63. The % of Basic Pay which is considered for calculating the pay
element in Running Allowance for running staff under the Railway Services
(Revised Pay) Rules, 2016 for computation of the specified benefits excluding retirement
benefits.
a. 5%
b. 10%
c. 20%
d. 30%
64. From which level of VII CPC is an employee from Accounts department promoted to in
Group B?
a. Level 9
b. Level 10
c. Level 8
d. Level 7
65. From which level of VII CPC is an employee from all departments other than Accounts &
RPF departments promoted to in Group B?
208
a. Level 8
b. Level-7
c. Level- 6
d. Level-9
66. What is the multiplication factor for arriving at VII CPC Pay?
a. 2.57
b. 2.54
c. 2.32
d. 2.00
67. To determine the sanctioning powers of an Investigation of arrears claim of Pay and
allowances, the total amount claimed by an employee is bifurcated into
a. Upto 5000 and more than 5000
b. Upto 10000 and more than 10000
c. Upto20000 and more than 20000
d. Upto25000 and more than 25000
68. To determine the sanctioning powers of an investigation of arrears claim of Pay and
allowances, the total period of the claim is bifurcated into
a. Upto 1 year or over1 year
b. Upto 2 years orover 2 years
c. Upto 3 years or over 3 years
d. Upto 5 years or over5 years
69. All investigation of arrears claims of Pay and allowances preferred after the expiry of the
prescribed period for preservation of records which are required for verification should be
a. Investigated
b. Rejected
c. Referred to Railway Board
d. Referred to GM
70. In case, for the period of an investigation arrears claim beyond 3 years exceeds 10000, it
requires sanction of
a. Railway board
b. GM/AGM
c. PHOD/CHOD/HOD
d. JA Grade
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71. If the distance between the old headquarters and the new headquarters is more than 1000
Kms, the joining time admissible is ---------- days.
a. 10 days
b. 12 days
c. 7 days
d. 5 days
Chapter 8
Q1. In Service contracts, two packet systems is applicable for tenders costing
(A) Above Rs. 50 Lakh (C) Above Rs. 10 Crores
(B) Above Rs. 20 Lakh (D) Above Rs. 1 Crores
Answer Above Rs. 50 Lakh
Q2. NIF stands for
(A) National Integration fund (C) National information fund
(B) National Investment fund (D) New investment fund
Answer National Investment fund
Q3. MERS (Miscellaneous E-Receipt System) Portal has been developed by CRIS
in
Coordination with SBI, to receive_________ through digital mode.
(A) Marginal Earning (C) Miscellaneous Earning

(B) Miscellaneous Expenditure (D) Management Expense
Answer Miscellaneous Earning (RBA No. 67/2021)
Q4. For Better Comprehension and Coverage of Both Passenger and Freight
Customer, an ACS No. 152 has been introduced and renamed Plan Head 5300
of Finance Code Volume 2 as __________
(A) Customer Amenities (C) Passenger Amenities
(B) Coaching Amenities (D) Staff Amenities
Answer Customer Amenities (RBA No. 46/2021)
Q5. Against mobilization advance payable , Total maximum limit of contract
210
value is
(A) 10% (C) 20%
(B) 15% (D) 25%
Answer 10%
Q6. Both Techincal& Financial Eligibility Criteria is required for Work Above
Rs.__________?
(A) Rs. 50 Crores (C) Rs. 50 Lakhs
(B) Rs. 1 Crores (D) Rs. 5 Lakhs
Answer Rs.50 Lakhs ( GCC-July,2020 Section 10.4)
Q7. IR-WCMS Stands For____________.
(A) Indian Railway Work (C) Indian Railway Work Construction
Contract Maintenance Management System
System
(B) Indian Railway Work (D) Indian Railway Work Construction
Contract Management Maintenance System
System
Answer Indian Railway Work Contract Management System
Q8. For direct acceptance of tender, which remark is incorrect
(A) For direct acceptance (C) Negotiation can be done with L1
tender, no Tender only.
Committee is required.
(B) L1 can be bypassed. (D) None of the above
Answer L1 can be bypassed.
Q9. In Order to Promote Traditional Knowledge of Indian Medical System of
Healthcare, GOI has Introduced a separate Ministry of AYUSH in 2014, in the
similar line Indian Railway has introduced a Separate Account Head for all the
related Expenditure Mention the Sub Major Head for the above.
(A) SMH-09, Demand No. 11, (C) SMH-10, Demand No. 12, Sub
Sub Head-290 Head-
290
(B) SMH-08, Demand No. 10, (D) SMH-08, Demand No. 10, Sub
Sub Head-290 Head390
Answer SMH-09, Demand No. 11, Sub Head-290 (RBA No. 27/2021)
Q10. To Protect the Interest of Contractors as well as Railways against the rising
and declining Prices of Component, there is a provision of Price Variation
Clause under 46A of GCC, PVC is only applicable for Contract more than
Rs______
(A) Rs. 1 Crore (C) Rs. 10 Crores
(B) Rs. 5 Crores (D) Rs. 2.5 Crores
211
Answer Rs. 5 Crores
Q11. Plan Head for Plant & Machinery is _________
(A) PH-4100 (C) PH-3100
(B) PH-3300 (D) PH-4200
Answer PH-4100
Q12. GM can sanction Material modification upto value

(A) Rs. 1 Crore (C) Rs. 2.5 Crore
(B) Rs. 5 Crore (D) Rs. 5 Crore
Answer Rs. 2.5 Crore
Q13. LD-Liquidated Damages for Delayed Supply, Upper limit and Weekly limit
for above is ________ of PO Value.
(A) 10% & 0.5% of price per (C) 5% & 0.1% of price per week or
week or part of the week part of the week
(B) 15% & 0.5% of price per (D) 10% & 0.1% of price per week or
week or part of the week part of the week
Answer 10% & 0.5% of price per week or part of the week
Q14. Primary Unit for CGST, SGST, UTGST & IGST is _________ for Ordinary
Working Expense.
(A) 72, 73, 74 & 75 (C) 50, 51, 52 & 53
(B) 62, 63, 64 & 65 (D) 20, 21, 24 & 25
Answer PU-72, 73, 74 & 75
Q15. Merger of Railway Budget with General Budget in the financial year
(A) 2015-16 (C) 2017-18
(B) 2016-17 (D) 2018-19
Answer 2017-18
Q16. GFR stands for
(A) General Financial Rules (C) General Finance Reforms
(B) Govt. Financial Rule (D) Govt. Financial Role
Answer General Financial Rules
Q17. Works for Ordinary Repairs & Maintenance and Petty Work of Zone normally
comes under Piece Work Contract or Zonal Work, the value of each Work
Order Relating to the above Contract should not increase from Rs. _________
and the Period for above is _________.
(A) Rs. 10 Lakhs & One year (C) Rs. 5 Lakhs & One year (1st July to
(1st July to 30th June) 30th June)
(B) Rs. 10 Lakhs & One year (D) Rs. 10 Lakhs & One year (1st April
212
(1st January to 31st to 31st March)
December)
Answer Rs. 10 Lakhs & One year (1st July to 30th June)
Q18. Audit is _______function in Govt. of India
(A) Management (C) Constitutional
(B) Accounting (D) Financial
Answer Constitutional
Q19. To Speed up the process of awarding tenders, thereby work can be executed
without loss of time, the process of constituting Tender Committee can be
skipped, and this can be done by Selection Grade, Junior Administrative
Grade or Senior Scale (Independent Charge) for Work UptoRs._______.
(A) Rs. 50 Lakhs (C) Rs. 5 Lakhs
(B) Rs. 10 Lakhs (D) Rs. 1 Crores
Answer Rs. 50 Lakhs.
Q20. The following one is not Civil Head
(A) HBA Interest (C) Income Tax Recovery
(B) GIS Recovery (D) NPS Contribution from employee

Answer NPS Contribution from employee
Q21. A Statement showing items of Misclassification and other Mistakes either
detected by Statutory Audit or by Accounts is Reflected in __________.
(A) Annexure J (C) Annexure L
(B) Annexure K (D) Annexure M
Answer Annexure J
Q22. Maximum EMD in WORKS Tender is
(A) Rs. 2 Crores (C) Rs. 1 Crores
(B) Rs. 50 Lakhs (D) Rs. 2.5 Crores
Answer Rs. 1 Crores
Q23. As Per ACS No. 50 of Indian Railway Code for Engineering Department-
2012, a new Clause is inserted E1316A , a new concept of CMB has been
emerged for provisional Payment to the Contractors. The Contractor's
Measurement Book is to be filled by __________ and the Provisional Payment
has been restricted to ________% of amount of Work Done.
(A) Contractors and 75% (C) Gazetted Officer and 75%

(B) Supervisory Staff and 75% (D) Any Railway Employee above
Level - 5 and 75%
Answer Contractors and 75%
Q24. In Zonal Railway,who is responsible for preparation and submission of works
programme
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(A) CPDE (C) PCOM
(B) PCE (D) GM
Answer PCE
Q25. IRPSM stands for________________________.
(A) Indian Railway Project (C) Indian Railway Programme
Sanctions and Management Sanctioned and Management
(B) Indian Railway Project (D) Indian Railway Programme
Sanctioned and Sanctioned and Maintenance
Maintenance
Answer Indian Railway Project Sanctions and Management
Q26. Works Programme Coordinator at Railway Board level is
(A) Member Finance (C) Member Infrastructure
(B) CRB & CEO (D) EDCE/G
Answer EDCE/G
Q27. IRFA transcation relate to
(A) Wagons only (C) Locos and Coaches only
(B) Locos only (D) Coaches only
Answer Locos and Coaches only
Q28. Indian Railway is most Energy Efficient transport as compared to Road and
Air modes, strengthening the Rail Network would help in reducing the
Green House Gases, in order to contribute to nature and environment a Sou
Moto action
has been taken by Indian Railway to protect and contain the impact on
Environment due to their Activities. Its implementation is maintained by
___________ and its provision is of _________.
(A) Environment and (C) Entertainment and Hospitality
Housekeeping Management Management Wing of Zonal
Wing of Zonal Railway and Railway
1% of Environment Related and 1% of Environment Related
Work (ERW)
Work (ERW)
(B) Environment and (D) Energy and Hotel Management

Hospitality Wing of Zonal Railway and 2% of
Management Wing of Zonal Environment Related Work (ERW)
Railway and 1% of
Environment Related Work
(ERW)
Answer Environment and Housekeeping Management Wing of Zonal
Railway and 1% of Environment Related Work (RBA No.
2016/EnHM/13/02 Dt:- 13-05-2016)
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Q29. IRCA debit chargeable to erstwhile demand No.
(A) Demand No. 09 (C) Demand No. 08
(B) Demand No. 10 (D) Demand No. 10
Answer Demand No. 09
Q30. In lines with "Good Work should be Rewarded" Indian Railway has
introduced a
Section 17C in GCC-2020,July, in which Bonus is to be awarded to Contractor
for Early Completion of Work, Maximum bonus can be awarded to a
Contractor for work above ___________ is __________.
(A) 20 Crores & 3% of Total (C) 10 Crores & 3% of Total Value of
Value of Work Work
(B) 30 Crores & 5% of Total (D) 20 Crores & 5% of Total Value of
Value of Work Work
Answer 20 Crores & 3% of Total Value of Work
Q31. Letter of Credit facility introduce in Indian Railway in the year
(A) 2016 (C) 2017
(B) 2018 (D) 2019
Answer 2018
Q32. VERBS stands for___________.
(A) Virtual Engineering Rail (C) Virtual Engineering Rail Broadcast
Budget System System
(B) VPN- Engineering Rail (D) VPN-enabled Rail Budget System
budget System
Answer VPN-enabled Rail Budget System
Q33. Action on Force Majeure Clause can be initiated by
(A) Purchaser/Railway only (C) Contractors/Sellers only
(B) Both A&B (D) None of the Above
Answer Both A&B
Q34. MSOP is initiative of
(A) Railway Board (C) NitiAyog
(B) Transformation Cell (D) SC Railway
Answer Transformation Cell
Q35. OEM stands for_________.
(A) Original Equipment (C) Optical Equipment Maintenance
Manufacturer
(B) Optical Equipment (D) Original Enterprise Manufacturer
Management
Answer Original Equipment Manufacturer
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Q36. An Imprest is Standing advance of a Fixed Sum of Money placed at the
disposal of an Individual (Officer or Supervisor) to meet Day to Day Official
and Emergent Expense. Kindly Specify the limit upto which a petty Expense
can be made in each case?
(A) Rs. 15000/- (C) Rs. 5000/-

(B) Rs. 10000/- (D) Rs. 1000/-
Answer Rs. 15000/- (RBA No. 2016/F(X)II/10/27 Dt:- 13-03-2018)
Q37. EPC Stands for
(A) Engineering Procurement (C) Engineering, Procurement and
and Construction Completion
(B) Engineering Payment (D) Electronic Payment Centre
Centre
Answer Engineering Procurement and Construction
Q38. As per GCC, quantities operated more than 140% but below 150% will be paid
at the rate of
(A) 98% of Accepted Rate (C) 94% of Accepted Rate
(B) 90% of Accepted Rate (D) 96% of Accepted Rate
Answer 96% of Accepted Rate
Q39. Total number of stages in Works Programme
(A) 2 (C) 4
(B) 3 (D) 5
Answer 4
Q40. The estimate of “Deposit Work” should invariably include _______ in addition
to the cost of estimate
(A) Profit at the prescribed rates (C) Departmental Charges at the
prescribed rate
(B) D&G Charges (D) None of the above
Answer Departmental Charges at the prescribed rate
Q41. FAR Stands for
(A) Finance Asset Register (C) Final Average Rate
(B) Fixed Asset Register (D) Fix Average Rate
Answer Fixed Asset Register
Q42. New Lines, GC, Doubling & Other Line capacity works - Detailed Traffic &
Engineering Surveys should be carried out for works beyond _______
(B) Rs. 50 Crores (D) Rs. 100 Crores
Answer Rs. 5 Crores
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Q43. What is the Minimum Rate of Return (ROR) is needed for justifying the
Projects under DCF Technique ?
(A) 5% (C) 15%
(B) 10% (D) 14%
Answer 10%
Q44. All new line should be taken over by the Open Line organization within_____
from the date of opening of Goods traffic
(A) 12 Months (C) 6 Months
(B) 3 Months (D) 9 Months
Answer 6 Months
Q45. DCF stands for
(A) Discounted Cash Flow (C) Discounted Credit Flow
(B) Discounted Cash Fund (D) Deep Cash Flow
Answer Discounted Cash Flow
Q46. Example of asset under ” Fiduciary Control” is
(A) Permanent Track (C) Bridges
(B) Rolling Stock lease by (D) Building
IRFC
Answer Rolling Stock lease by IRFC
Q47. Works Programme Co ordinator at Divisional Level is ______

(A) DRM (C) SrDFM
(B) ADRM (D) Sr.DEN
Answer Sr.DEN
Q48. Annual Ceiling Limit for M&P items under OOT Work is
(A) Rs. 50 Lakh (C) Rs. 2.5 Crores
(B) Rs. 1 Crore (D) Rs. 2 Crores
Answer Rs. 50 Lakh
Q49. PG shall be released to the Contractor after
(A) Completion of the Physical (C) Completion of Physical Work
Work & Maintenance
Period if any
(B) Completion of the Physical (D) None of the above
Work plus 60 days
Answer Completion of Physical Work
Q50. Fixed component as per PVC is _____
(A) 15% (C) 25%
(B) 20% (D) 10%
Answer 15%
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Q51. Finance Concurrence is ______ for fixing the Cash Imprest
(A) Required (C) Required in above Rs. 50000/-
(B) Not Required (D) Required in above Rs. 1 Lakh
Answer Required
Q52. Sole Arbitrator is appointed in claims not exceeding the value of _____
(A) Rs. 1 Crore (C) Rs. 5 Crore
(B) Rs. 50 Lakhs (D) Rs. 10 Crore
Answer Rs. 1 Crore
Q53. In case of Subletting of Works, total value of work to be assigned to Sub
Contractor (s) shall not be more than ______ of Total contract Value.
(A) 20% (C) 25%
(B) 50% (D) 75%
Answer 50%
Q54. Total no. of Digit for unique Project Id In IRPSM is
(A) 10 (C) 16
(B) 12 (D) 14
Answer 14
Q55. RCM stands for ______________
(A) Reverse Charge Mechanism (C) Reverse Credit Mechanism
(B) Reverse Charge Method (D) Retain Credit Mechanism
Answer Reverse Charge Mechanism
Q56. Limited Tender/ Special Tender can be invited with minimum
(A) 14 Day’s Notice (C) 21 Day’s Notice
(B) 7Day’s Notice (D) None of the above
Answer 14 Day’s Notice
Q57. The first and foremost document in the Order of Precedence of Documents as
Per
1.01 of GCC for Works, 2020 July is _____
(A) IR Standard GCC (C) Schedule of Items, Rates &
updated with correction Quantities
slips issued up to the date
of inviting
Tender
(B) Special Conditions of (D) Letter of Award
Contract
Answer Letter of Award
Q58. Additional PG amounting to 5% for the excess value over the original contract
value, if value of the contract increases by more than ______ of the Original
Contract value.
(A) 10% (C) 25%
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(B) 20% (D) 30%
Answer 25%
Q59. BOOT stands for ________
(A) Built, Own, Operate (C) Built, Operate, Own & Transfer
&Trasfer
(B) Brought, Own, Operate & (D) None of these
Transfer
Answer Built, Own, Operate &Trasfer
Q60. A new concept of PMC is emerged in Indian Railway, it is Consultancy which
Brings specialised skills and knowledge to assist Indian Railway by providing
oversight & leadership in executing the project "from Planning to
Completion". Abbreviate PMC.
(A) Project Management (C) Project Maintenance Consultancy
Consultancy
(B) Programme Management (D) None of the above
Consultancy
Answer Project Management Consultancy
Q61. SPV stands for _________
(A) Special Purpose Vehicles (C) Special Private Vehicle
(B) Separate Purpose Vehicle (D) Social Purpose Vehicle
Answer Special Purpose Vehicles
Q62. The Plan Head which accounts Capital component of Lease charges
(A) 2200 (C) 3100
(B) 1100 (D) 2100
Answer PH-2200
Q63. Operating Ratio is the Number of Rupees to spent to earn every
________________
(A) Rs. 10/- (C) Rs. 1000/-
(B) Rs. 100/- (D) Rs. 500/-
Answer Rs. 100/-
Q64. Which one among the following is incorrect?
(A) EMD is 2% of the value of (C) If value of work is beyond Rs. 1
work, if the work value is Crore, the EMD is Rs.2 Lakh plus
up to Rs. 1 Crore 0.5 % of the excess of the estimated
cost of work beyond Rs. 1 Crore
subject to maximum of Rs. 1 Crore
(B) EMD of successful tenderer (D) EMD is applicable to open tender
is retained as part of SD - only
Security Deposit
Answer EMD is applicable to open tender only
Q65. PPP stands for________
(A) Public Private Partnership (C) Public Private Partners
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(B) Private Public Partnership (D) Partnership of Public & Private
Answer Public Private Partnership
Q66. VGF stands for ______
(A) Viability Government Fund (C) Viability Gap Finance
(B) Variable Gap Fund (D) Viability Gap Fund
Answer Viability Gap Fund
Q67. RRSK is being implemented w.e.f
(A) 2017-18 (C) 2020-21
(B) 2018-19 (D) 2019-20
Answer 2017-18
Q68. Sole Arbitrator shall be appointed within ______ from the day when a written
and valid demand for Arbitration is recd. by the GM
(A) 60 Days (C) 90 Days
(B) 30 Days (D) 45 Days
Answer 60 Days
Q69. PH-2100 denotes
(A) Railway Research & Design (C) Payment of Cap. Component of
lease Charge
(B) Rolling Stock (D) Traction Distribution Work
Answer Rolling Stock
Q70. MCA stands for ? (in context of PPP)
(A) Model Composition (C) Modern Concession Agreement
Agreement
(B) Model Concession (D) Model Concession Agreement
Acceptance
Answer Model Concession Agreement
Q71. Letter of Credit is applicable for e-tender o f works & services valuing above
(A) Rs. 10 Lakhs (C) Rs. 25 Lakhs
(B) Rs. 1 Crore (D) Rs. 50 Lakhs
Answer Rs. 10 Lakhs
Q72. Contracts placed to promote indigenous development of new
technology/techniques are knows as________
(A) Experimental Orders (C) Indigenous Orders
(B) Development Orders (D) None of the above
Answer Development Orders.
Q73. Two Packet Tendering system is adopted in case of
(A) Single Tender (C) Limited Tender
(B) Open Tender (D) All of the above
Answer Open Tender
Q74. Financial Appraisal of projects is worked out using
220
(A) DCF Technique (C) CPM
(B) PERT (D) Depreciation method
Answer DCF Technique
Q75. A Deposit Work of Rs. 100Crore can be sanctioned by
(A) CRB (C) MR
(B) RAILWAY BOARD (D) GM
Answer GM
Q76. Where do you find the overall picture of capital nature of expenditure incurred
on
IR
(A) Asset Register (C) Capital Account

(B) Block Account (D) None of the above
Answer Block Account
Q77. Allocate recoupment of an Imprest Bill received in Account Office for passing
form Executives.
(A) Imprest Suspense Head Dr., (C) Relevant Revenue Head Dr.,
Cheques & Bills Cr. Cheques & Bills Cr.
(B) Imprest Suspense Head Dr., (D) Relevant Revenue Head Dr.,
Relevant Revenue Head Cr. Imprest Suspense Head Cr.
Answer Relevant Revenue Head Dr.,Cheques& Bills Cr.
Q78. Minimum notice period of inviting open Tender costing up to Rs. 2 Crores.
(B) 10 Days (D) 60 Days
Answer 45 Days
Q79. Minimum notice period for Quotations
(B) 10 Days (D) None of the Above
Answer 7 Days
Q80. Source Code of EBR-S
(A) 83 (C) 85
(B) 84 (D) 86
Answer 85
Q81. Which Type of Revenue Expenditure is Booked under PU-29?
(A) Children Education (C) Leave Encashment
Allowance
(B) Payment to Re-engaged (D) Cost of Material Purchased- Direct
221
Staff, Officer and
Consultant
Answer Payment to Re-engaged Staff, Officer and Consultant
Q82. Electricity Energy bill, Traction as well as non Traction is now booked to
which PU?
(A) PU 30 (C) PU 32
(B) PU 28 (D) PU 31
Answer PU 30
Q83. Of the following, which is NOT an Adjustment transaction
(A) Issue to maintenance Stores (C) Payment made by a nominated
from a Store's Depot Railway, being accepted by
consignee Railway
(B) Contract Payment to a State (D) Acceptance of a POH debit raised
Electricity Board by a workshop for the work done.
Answer Contract Payment to a State Electricity Board
Q84. The object of maintaining of Revenue Allocation Register is to
(A) Keep the HOD or Division (C) Keep the HOD or Division
informed of the progress of informed of the progress of
Capital Exp. vis a vis Revenue Exp. vis a vis spending
spending Limit Limit
(B) Keep the GM informed of (D) Keep the DRM informed of the
the progress of revenue exp progress of revenue exp vis a vis
vis a vis spending limit spending limit
Answer Keep the HOD or Division informed of the progress of Revenue
Exp.
vis a vis spending Limit
Q85. A monthly statement of receipts and expenditure for and to end of the month
comparing with the Grant is put up to Unit Heads of Accounts Officer and also
sent to Railway Board by PFA. This Statement is called____________
(A) Account Current (C) Balance Sheet
(B) Monthly Financial Review (D) None of the Above
Answer Monthly Financial Review
Q86. The Model Schedule of Powers (MSoP) issued by Railway Board in 2017/2018
was significant because
(A) It Brought about uniformity (C) This MSoP focused on IT
in Schedule of Delegation of integration on Zonal Railway for the
Powers across Zonal first time.
Railways
222
(B) It Delegated all financial (D) It was based upon the GFR
Power vested with the delegation of Govt. of India
Railway Board to General
Managers of Zonal Railways
Answer It Brought about uniformity in Schedule of Delegation of Powers
across Zonal Railways
Q87. Work Contract are
(A) Covered by IRS conditions of (C) Covered by GCC
Contract
(B) Both (A) & (B) (D) None of the above
Answer Covered by General Condition of Contract
Q88. As per GCC, quantities operated more than 125% but below 140% will be paid
at the rate of
(A) 98% of accepted rate (C) 94% of accepted rate
(B) 96% of accepted rate (D) 90% of accepted rate
Answer 98% of Accepted rates
Q89. Operating Ratio is an Index of _______?
(A) Operating Performance (C) Financial Viability
(B) Budgetary Position (D) None of the above
Answer Financial Viability
Q90. In the case of Deposit Work for Private Parties, the departmental charges are
lined at the rate of ______?
(A) 12.5% (C) 15%
(B) 10% (D) 14%
Answer 12.5%
Q91. GM's Power of Purchase of Imparted Stores is?
(B) Full Power (D) Rs. 40 Crores
Answer Full Power
Q92. GST is Calculated on_______?
(A) Basic cost of the Material (C) Basic cost of the material and
packaging charges
(B) Basic cost of the Raw (D) Basic Cost of the material +
Material Forwarding Charges + Freight
Charges
Answer Basic Cost of the material + Forwarding Charges + Freight Charges
Q93. Performance Guarantee of Service Contract is_____?
(A) 5% (C) 2%
223
(B) 10% (D) 15%
Answer 10%
Q94. The Detailed distribution of budget allotment made to railway administration is
contained in _________Book?
(A) Yellow Book (C) Green Book
(B) Pink Book (D) White Paper
Answer Pink Book
Q95. In case the Tender is accepted by Railway Board or GM, the Competent
Authority for granting DP extension is ________?
(A) PCMM (C) CMM
(B) GM (D) None of the above
Answer PCMM
Q96. Abstract N is used for booking of Expenditure of
(A) Revenue Suspense (C) Appropriation of Funds
(B) Retirement Benefits (D) Staff Welfare
Answer Revenue Suspense
Q97. All the Revenue expenditure incurred in a month will be classified as per the
accounting classification and recorded in a document comparing with the
Proportionate Budget allotment, Name the Document________?
(A) Estimate Register (C) Revenue Allocation Register
(B) Monthly Finance Review (D) Work Register
Answer Revenue Allocation Register
Q98. Abstract K doesn't cover the expenditure of this ________ Department.
(A) General Management (C) Security
(B) Compensation Claims (D) Catering
Answer General Management
Q99. A Suspense Account Balance is
(A) Debit Balance (C) Both (A) & (B)
(B) Credit Balance (D) None of the above
Answer Both (A) & (B)
Q100. Pick correct order in Accounting Classification for Works
(A) Source/Subhead/PlanHead/P (C) Source/PlanHead/SubHead/PU
U
(B) Source/PU/Subhead/PlanHea (D) PlanHead/Source/PU/SubHead
d
Answer Source/PlanHead/SubHead/PU
224
Establishment MCQ
1. Submitting of claims for Travelling Allowance is within…… days succeeding the date of
completion of journey.
(A) 90 (B) 45 (C) 60 (D) 180
ANS (D)
2. The rates of daily allowance w.e.f 01.07.2017 on tour admissible for Employees in level 9-
11 is Rs. ------
(A) Rs. 800/- (B) Rs. 1000/- (C) Rs. 500/- (D) Rs. 900/-
ANS (D)
3.The rate of daily allowance w.e.f 01.07.2017 on tour admissible for Employees in level 5 &
below is -------
(A) Rs. 800/- (B) Rs. 1000/- (C) Rs. 500/- (D) Rs. 900/-
ANS (C)
4.The rates of daily allowance w.e.f 01.07.2017 on tour admissible for employees in level 6 & 8
is Rs.--------
(A) Rs. 800/- (B) Rs. 1000/- (C) Rs. 500/- (D) Rs. 900
ANS (A)
5.The rates of daily allowance w.e.f 01.07.2017 on tour admissible for Employees in level 12 &
13 is Rs. -------
(A) Rs. 800/- (B) Rs. 1000/- (C) Rs. 500/- (D) Rs. 900/-
ANS (B)
6.The rates of daily allowance w.e.f 01.07.2017 on tour admissible for Employees in level 14 &
above is Rs. -------
(A) Rs. 1200/- (B) Rs. 1000/- (C) Rs. 500/- (D) Rs. 900/-
ANS (A)
7.The rates of DA will go up by ------- every time the DA goes up by 50%.
(A) 50% (B) 25% (C) 100% (D) 20%
225
ANS(B)
8.The composite transfer grant (CTG) is admissible at the rate of ---- of last month’s Basic Pay
in case of transfer involving a change of station located at a distance of more than 20 Kms from
each other.
(A) 100% (B) 80% (C) 50% (D) 25%
ANS(B)
9.With respect to the quantum of DA admissible to employees based on absence from HQs,
which is not correct?
(A) Less than 6 hrs -30% of DA .

(B) More than 6 hrs but less than 12 hrs – 70% of DA .
(C) More than 12 hrs/each completed day 100% of DA. (D) Less than 6 hrs -50% of
DA.
ANS(D)
10- W.e.f 01.07.2017 officers of RPF/RPSF are granted dress allowance of ---
(A) Rs. 20,000/- PM
(B)Rs.20,000/- Quarter
(C) Rs. 5000/- in every 6 month
(D)Rs. 20,000/- Per annum
ANS(D)
11-W.e.f 01.07.2017 personnel below officers rank of RPF/RPSF of IR are
granted dress allowance of------
(A) Rs. 10,000/- per month
(B) Rs. 5,000/- Quarter
(C) Rs. 18,00/- per month
(D) 10,000/- per annum
ANS(D)
226
12-W.e.f 01.07.2017 staff car drivers of IR are granted dress allowance of -
(A) Rs. 10,000/- per annum
(B) Rs. 5,000/- per annum
(C) Rs. 1800/- per month
(D) Rs. 20,000/- per annum
ANS(B)
13.W.e.f 01.07.2017 Nurses of IR are granted dress allowance of ------
(A)Rs. 10,000/- per annum
(B) Rs. 5000/- quarter
(C)Rs. 1800/- per annum
(D) Rs. 20,000/- per annum
ANS(C)
14-W.e.f 01.07.2017 rates of Dress allowance go up by 25% each time the
DA goes up by -----
(A) 25% (B) 50% (C) 100% (D) 75%
ANS(B)
15-A Railway Employee can be permitted to avail Encashment of leave on
average pay up to ---- days.
(A) 20 (B) 5 (C) 15 (D) 10
ANS(D)
16.The total leave encashed during the entire career shall not exceed ------- days.
(A) 60 (B) 50 (C) 70 (D) 100
ANS(A)
17-The amount of reimbursement of CEA is ------- per month.
(A) Rs. 2250/- (B) Rs. 3250/- (C) Rs. 2750/- (D) Rs. 6750/-
227
ANS(A)
18.The amount of reimbursement of Hostel subsidy is --------- per month.
(A) Rs. 2250/- (B) Rs. 4250/- (C) Rs. 2750/- (D) Rs. 6750/-
ANS(D)
19.The upper age limit for claiming CEA in case of Divyaang children is --------
years.
(A) 20 (B) 22 (C) 25 (D) 30
ANS(B)
20.The reimbursement of CEA/Hostel subsidy can be claimed for only for --
(A) Two children
(C ) Three children
ANS(D)
21.In case both the spouses are Government Servants, children education
allowance reimbursement can be claimed by -------
(A) Both (B) Only mother

(B) Only father (D) Only one of them
ANS(D)
22-What is the maximum amount of DCRG payable as per VII CPC?
(A) Rs. 20,00000/- (B) Rs. 40,00000/-
(C) Rs. 10,00000/- (D) buesa ls dksbZ ugha (None of the above)
ANS(A)
23-What is the rate of PF deduction from pay ?
(A) 1/12th or 8.33% of Basic pay
228
(B) 5% of Basic pay
(C) 10% of Basic pay
(D)None of the above
ANS(A)
24-Employee of Group ‘C’ will get two set of passes when service is ---- years
or more.
(A) 25 years
(B) 20 years
(C) 15 years
(D22 years
ANS(A)
25-40% additional pension of revised basic pension /Family pension will

be given to employee if his age is from ------ years to less than ------- years.
(A) 90, 95
(B) 80, 85
(C) 95,100
(D) 100 years or above
ANS(A)
26.when breakdown allowance is permissible –
a. Delay of train b. Late coming of Loco Pilot
C. Changing of Track with block permission

D. Interruption in traffic
Ans- D
27.How many % of breakdown allowance is due when performing a single duty

on the same day-
a. 200% b.150% c.100% d. 70%
229
Ans. C
28.How much Break down allowance will get to the employee who is working in
Level -7
a. Rs.800 b. Rs.900 c. Rs. 1000 d. Rs. 1200
Ans. A
29. Which is the minimum distance from HQ for doing the break down duty to getbreakdown
allowance
a. Minimum 8 Km b. Minimum 20 Km C. minimum 60KM D. At any distance
Ans- D
30. Which period is applicable to get night duty allowance during the night
Working –
A.8 p.m to 4 a.m
B. 10 p.m to 06 a.m
C. 12 p.m. to 08 p.m
D. None of these
Ans-B
31.which formula is used to calculate night Duty allowance-
A.Basic pay+D.A B. Basic pay +D.A +100
C.Basic pay +D.A +200 D. (Basic pay +D.A)/200
Ans-D
32. Which period block is correct for leave encashment- A. 01-09-

2008 ls 31-08-2010 B.- 01-07-2008 ls 30-06-2010
C. 01-04-2008 ls 31-03-2010D.01-01-2008 ls 31-12-2010
Ans- A
33.Whether in same financial year leave encashment can be availed –
A. No B. yes C. On approval of a officer D. on approval of DRM
Ans- B
230
34.The maximum DCRG amount as per 7th CPC is fixed –
A. 10,00,000/- B. 15,00,000/- C. 20,00,000/- D. 25,00,000/-
Ans-C
35. To calculate DCRG how much service is reckoned-

A. 29 years B.30 years C. 33/2years D. None of these
Ans-C
36. How much % of pension can be commuted –

A. 25% B. 33% C.40% D. None of these
Ans-C
37.After commutation of pension when it is restored- A.

After 10years B. After 15 Years C. Never
Ans-B
38.What is the colour of Second Class “A” privilege pass-
A. Pink B. Green C. Red D. Yellow
Ans- yellow
39.On which date Railway servant D&A Rules 1968 has been enforced- A.
01.01.1968 B. 01.08.1968 C.01.01.1968 D.01.12.1968
Ans-C
40. Which Standard Form is used to remove the Railway Servant-

A. SF-11 B. SF- 5 C. SF- 5 D. SF- 5
Ans- B
41. If appointing Authority is not available who will the appointing authority-a
A. Controlling Officer B. DRM C. GM D. PCPO
Ans- C
42. When casual labour can be governed under Railway Disciplinary

Rules-
A. After completion of one year service

B. After completion of six month service
C. On attaining temporary status
D. After regulation in Railway Service
Ans-C
231
43.Which Form is used to suspend a Railway Employee-
A. SF- 1 B. SF- 2 C. SF- 3 D. SF- 4
Ans-B
44.If a railway suspended and minor penalty is served to him, the suspension
period will be treated as-
A. Leave without pay B. Dies-Non C. Complete duty D. LAP
Ans-C
45. How much Subsistence allowance is granted in suspension period-

A. 40% of Basic Pay B. 50% of Basic Pay C. 60% of Basic Pay
D.None of these
Ans-B
46. Under which rule subsistence allowance is granted-

A. Rule 1342 R-2 B. Rule 1343 R-2
B. C. Rule 1350 R-2 D.None of these Ans- A.
47. How much maximum basic pay has been fixed in 7thCPC-
A. 2,00,000/- B. 2,25,000/- C. 2,50,000/- D. 3,00,000/-
Ans-C
48. What does NPA means in Railway Context-

A. New Pension Act 2004 B. Non performance Assests C.Non Practice Allowance D.
None of These
Ans-C
49. What is the permissible time limit to appeal petition to the

Revising Authority-
A. Within 60 days B. Within 45 days C.Within 90 days D.Within 30 days
Ans-B
50. If Railway Employee is placed under suspension on retirement date who will be the signing
authority of charge sheet-
A. DRM B. GM C. PCPO D. Disciplinary Authority
Ans-D
232
51.What is the maximum Exgratia amount is permissible if a Railway employee
dies while performing his duty-
A. 25,00,000/- B.30,00,000/- C.35,00,000/- D. 40,00,000/-
Ans-A
Q.52. How many CTG is payable?
A. 80% of Basic
B. 80% of (Basic+DA)
C. 80% of (Basic+DA+TPA)
D. 100% of Basic
Ans-A
Q.53. In which month increment is applied in 7th PC?
A. JanuaryB.July
C.A & B Both D.A or B
Ans-D
Q.54. How much is payable for Traveling Allowance in Level-09?
A. 800
B. 600
C.900
D.700
Ans-C
Q.55. Traveling Allowance is payable for staying outside the headquarters for 12 hours?
233
A. 100%
B. 70%
C. 30%
D. 130%
Ans-A
Q.56. The employee starts the journey at 23.20, arrives at Headquarters at 14.00 the next day,
then traveling allowance is payable?
A. 30%+100% B.
100%+30%
C. 70%+100%
D. 30%+70%
Ans-A
Q.57. On which portal the retirement dues are prepare and paid?
A.Railnet
B.AIMS
C.HRMS
D.Google
Ans-C
Q.58. Full form of APAR?
234
A. Annual Performance Appraisal Report
B. Annual Personal Appraisal Report
C. Average Performance Appraisal Report
D. Average Personal Arrear Report

Ans-A
Q.59. On which portal the APAR is done?
A. Google B.HRMS C. Railnet D.AIMS
Ans-B
Q.60. What is IPAS ?
A. Webpage B.Software C. System D.Hardware
Ans-C
Q.61. Child Education Allowance is Payable ?
A.2250/- per month
B.6750/- per month
C.A & B Both
D.None of the above
Ans-A
Q.62. Payable for the children of railway employeein boarding schools?
A. Tuition Fees Only
235
B. Hostel Subsidy
C. A & B Both D. A or B
Ans-C
Q.63. Maximum Leave can be enchased?
A. 60 Days
B. 300 Days
C. 360 Days
D. 270 Days
Ans- C
Q.64. Income tax will be payable if the total salary of an employee from 01/04/2021 to
31/03/2022 is 5 lakhs.
A. None (कु छ नह )◌ं
B.12500
C.10000
D.25000
Ans-B
Q.65. How many digits are there in employee number?
A.8 B.9 C.10 D.11
Ans-D
Q.66. After how many years required for up-gradation from Level-08 to Level-09 in Railway
Accounts Department?
236
A. 10 years
B. 04 Years
C. 05 Years
D. 12 Years
Ans-B
Q.67. What is the provision for up-gradation from level-08 to level-09?
A.Examination by Railway Board
B. Examination of A-III
C. Examination of A-IV
D. After Completion four Years
Ans-D
Q.68. What is not payable on promotion of employee after MACP in same level or higher level ?
A. Notional Increment
B. Promotional Increment
C. A & B Both
Ans-B
237
Q.69. What is the pay scale on promotion to Sr.SO/Sr.TIA/Sr.ISA?
A.44900-142400
B. 47600-151100
C.47600-167800
D.47600-146700
Ans-B
Q.70. Full Form of RESS?
A. Railway Employee Self Service
B. Rail Employee Self Services
C. Railway Employee Self Services
D. Railway Employee Staff Service

Ans-A
Q.71. Full Form of AIMS?
A. Accounting Information Management System
B. Accountable Information Management System
C. Account Information Management System
D. Accounts Information Management System
238
Ans-A
72.How many MACP benefit will get Railway employee during whole service?
(A) 2, (B) 3, (C) 4 (D) None.
Ans- B
73. Full form of MACP .
(A) Modified assured career progression scheme
(B) Modified assured career programs scheme
(C) Model assured career progression scheme
(D) None
Ans- A
74. From which date the MACPS is effective?
(A) 01.09.2008 (B) 01.01.2006 (C) 01.08.2008 (D) 01.01.2008
Ans- A
75.Is pay fixation benefit will be given to employee on promotion after MACP?
(A) NO (B) Yes (C) Administration ground (D) None.
Ans- A
76. What is the Benchmark of MACP ?
(A) GOOD (B) Very Good (C) Outstanding (D) None
Ans- B
77.Whether Pay band would be changed at the time of grant of financial upgradation under
239
MACP
(A) Yes (B) No (C) Both (D) None
Ans- A
78. What was given to Railway employee before MACP?
(A) ACP (B) CPC (C) ASP (D) None
Ans- A
79. Whether Adhoc appointment would be counted towards qualifying service for MACP?
(A) Yes (B) No (C) Sanction of Competent authority (D) None
Ans- B
80. Whether Deputation, foreign service, Study leave would be counted towards qualifying
service for MACP?
(A) Yes (B) No (C) Leave to be sanctioned of Competent authority (D) None
Ans- C
81. Whether previous service in other department would be counted for MACP?
(A) Yes (B) No (C) Both A & B (D) None
Ans- A
82. Whether stepping up benefit to be given to senior employee during MACP scheme
(A) Yes (B) No (C) both (D) None
Ans- B
83.In which pay commission MACP Scheme Started?
240
(A) 6th (B) 5th (C) 4th (D) 7th
Ans- A
84.Employee has completed 15 years from appointment and last promotion 10 years completed
then then 2nd MACP will be
due.
(A) yes (B) NO (C) completion of 20 years (D) None.
Ans- A
85. Employee has completed 20 years service but penalty imposed then MACP is applicable.
(A) Completion of penalty (B) yes (C) No (D) None
Ans- A
86.How many members are nominated committee excluding chairman?
(A) 2(B) 3 (C) 4 (D) None
Ans- A
87.During a financial years, How many time screening committee are formed.
(A) 2 (B) 1 (C) 3 (D None
Ans- A
88. Whether training period is counted for MACP?
(A) Yes (B) NO (C) A&B (D) None
Ans- B
89.Whether reservation/roaster are being used under MACP?
241
(A) Yes (B) No (C) (A&B (D) None
Ans- B
90.How many %age temporary status casual labour will be calculated for MACP before regular
employment?
(A) 50 % (B) 40 % (C) 60 % (D) None
Ans- A
91. Merging benefit will be given on an employee after 01.01.2006 then it will be counted for
MACPS.
(A) Yes (B) No (C) Administration approval (D) None
Ans- A
92. If any Railway employee will get three promotional benefit and working in same grade at last
10 years than whether applicable for MACP.
(A) Yes (B) No (C) Both (D) None.
Ans- B
93- If employee selected/Promoted through LDCE/GDCE on departmental quota then whether

earlier service may counted for MACP
(A) Yes (B) No (C) Both (D) None Ans- A
94. Under which RBE No- provision of MACP is granted for promote employee through
LDCE/GDCE quota.
(A) RBE-100/2012 (B) RBE-109/2012 (C) RBE101/2009 (D) None
Ans- A
95. Under which scheme financial up gradation will granted to Railway School teacher.
242
(A) CAS (B) ACP (C) MACP (D ) None
Ans- A
96. After how many years completion Railway school teacher will got financial upgradation
(A) 8 (B) 10 (C) 12 (D) None
Ans- C
97. In which committee recommendation CAS was formed in 1989
(A) Dr. Banrji (B) Dr. Chattopadhyay (C) Dr. Upadhyay (D) None Ans- B
98. In which class of employee/officer are not entitled for financial up gradation under MACP
(A) Gr. –A (B) Gr-B (C) Gr-C (D) None
Ans- A
99. How many years of working report will be considered by Screening Committee under
MACP?
(A) 3 (B) 4 (C) 2 (D) None
Ans- A
Q.n. 100. Maximum limits of 300 days of averages pay leave (LAP) is effective from
(A) 1st januuary 1996 (B) 1st July 1997 (C) 31st Aug 1997 (D) 31st June 1998 Ans:-
(B)
Q.n.101:- When a Government servant applies for a specific kind of leave , the leave
sanctioning authority does not have the power to
(a) Sanction (b) Refuse (c) Revoke (d) Alter
Ans:- (d)
Q.n.102:- From which date is the revised rate of monthly contribution in NPS at the rate of 14%
by the Govt. effect :-
(a) 1.1.2019 (b) 1.2.2019 (c) 1.3.2019 (d) 1.4.2019
243
Ans :- (d)
Q.n.103:- In case of Railway servant who retire voluntarily after completing 20 years of
qualifying service, the date of retirement shall be treated as
(a) Qualifying service (b) Non working (c) Non qualifying (d) non of these
Ans:- (b)
Q.n.104:- ……… contribution shall be made during suspension under NPS.
(a) 5% (b) 10% (c) 15% (d) No
Ans:- (d)
Q.n.105 :- Maximum amount of Retirement Gratuity payable
(a) 10 Lakh (b) 15 Lakh (c) 20 Lakh (d) 25 Lakh
Ans:- (c)
Q.n106:- A Govt. servant who had reached maximum 300 days of 1st January, had availed earned
leave for 8 days during August. How many days of Earned leave will shown his leave account as
on 31st December
(a) 300 days (b) 300 + 15 days (c) 300+07 days (d) 292 days
Ans:- (c)
Q.n.107 :- A subscriber permitted a partial withdrawal from the pension fund under NPS , if he
should have been in the NPS for a period of …….. from date of joining
(a) At least 2 years (b) At least 3 year (c) At least 4 years (d) At least 5 years
Ans:- (b)
Q.n.108:- ……… times can withdrawal under NPS be allowed during entire tenure of
subscription
(a) Minimum 3 times (b) Minimum 4 times (c) Maximum 3 times (d) maximum 5 times
Ans:- ( c)
Q.n.109:- Re – deployment of medically decategorised staff can be made against
244
(a) Leave vacancy (b) Tenure post (c) Regular Cadre vacancy (d) None of these
Ans:- (c)
Q.n.110:- APAR of employee in Level 1 was introduced from year
(a) 2017-18 (b) 2018-19 (c) 2019-20 (d) 2016-17

Ans:- (b)
Q.n 111 :-For what period of absence, credit of LHAP shall be reduced by one day (a) 10 days
(b) 15 days (c) 17 days (d) 18 days

Ans:- (d)
Q.n 112 :-What period of Maternity Leave can be granted on account of miscarriage/abortion in
entire carrier of female servant
Ans:- (b)
Q.n 113 :- For how many days TA is payable in one time
Ans:- (d)
Q.n 114:- In which year the Staff Benefit Fund (SBF) was implemented in the in the Railways
(a) 1925 (b) 1931 (c) 1935 (d) 1940
Ans:- (b)
Q.n 115:- which of the standard form is required to be used for issuing the order of Deemed
Suspension
(a) S.F - 1 (b) S.F – 2 (c) S.F – 5 (d) S.F – 11
Ans:- (b)
245
Q.n 116 :- Employees preceding on study leave are entitled for HRA for first …….. days without
production of any certificate as per extent Rule
( a) 90 days (b) 120 days (c) 180 days (d) 200 days
Ans:- (c)
Q.n117:-The minimum pension as per 7th cpc pension scheme is

(a) 3000 (b) 3500 (d) 6000 (d) 9000
Ans:- (d)
Q.n 118:- The entitlement of Widow Pass is started w.e.f
(a) 12.03.1987 (b) 12.03. 1989 (c) 16.04.1990 (d) 16.04 1996
Ans:- (a)
Q.n 119:- How much penalty in case of loss of Gold pass
(a) 10950 /- (b) 20113/- (c) 25216/- (d) 26113/-
Ans:- (d)
Q.n 120 :- A Government servant who had 280 days LAP and 315 days LHAP then how many
days leave encased at the time superannuation
Ans:- (a)
Q.n 121:- Nursing staff of Railway Hospitals are not eligible to get which of the following
allowances
(a) Nursing allowance

(b) washing allowance
(c) Night duty allowance
(d) Uniform allowance
Ans:- (c)
Q122. The time-limit for submitting of claims for Travelling Allowance is within ___ days
succeeding the date of completion of journey.
246
(A) 90 (B) 45 (C) 60 (D) 180.
Ans.- C
Q 123.The rates of daily Allowance w.e.f. 1.7.2017 on tour admissible for Employees in level
09-11 is Rs________
(A) Rs 800. (B) Rs 1000.
(C) Rs 500. (D) Rs 900.
Ans.- D
Q 124. The rates of daily Allowance w.e.f.1.7.2017 on tour admissible for Employees in level 5
& below is ______
(A) Rs 800. (B) Rs 1000
(C) Rs 500. (D) Rs 900
Ans.- C
Q 125.) The rates of daily Allowance w.e.f 1.7.2017 on tour admissible for Employees in level
6 to 8 is Rs ______
(A) Rs 800. (B) Rs 1000
(C) Rs 500. (D) Rs 900
Ans.- A
Q126.) The rates of daily Allowance w.e.f.1.7.2017 on tour admissible for Employees in level
12& 13 is Rs ______
(A) Rs 800. (B) Rs 1000
(C) Rs 500. (D) Rs 900
Ans.- B
Q127.) The rates of daily Allowance w.e.f. 1.7.2017 on tour admissible for Employees in
level 14 & above is Rs ______
(A) Rs 1200 (B) Rs 1000
(C) Rs 500. (D) Rs 900
Ans.- A
Q128.) The pay level for determining the daily allowance entitlement is: ______
247
(A) Basic pay drawn in the appropriate pay level in the Pay matrix as per RS(RP) Rules 2016
including Non practicing allowances

(B) Basic pay drawn in the appropriate pay level in the Pay matrix as per RS(RP) Rules 2016
including special Pay only
(C) Basic pay drawn in the appropriate pay level in the Pay matrix as per RS(RP) Rules 2016
including special Pay and Non Practicing allowance
(D) Basic pay drawn in the appropriate pay level in the Pay matrix as per RS(RP) Rules 2016 and
does not include Non practicing allowance or any other type of pay like special pay
Ans.- D
Q129.) The rates of CEA will go up by______ every time the DA goes up by 50%.
(A) 50% (B) 25%

(C) 100% (D) 20%
Ans.- B
Q130.) The Composite transfer grant (CTG) is admissible at the rate of ______ of last month’s
Basic pay in case of transfer involving a change of station located at a distance of more
than 20 Kms.
(A) 100% (B) 80%
(C) 50% (D) 25%
Ans.- B
Q131.) For claiming CTG, transferee/retirees needs to submit the ______documents.

(A) Proof of change of residence.
(B) Proof of journey
(C) Both the above documents specified in (A) & (B)
(D) Any one of the above documents specified in (A) & (B)
Ans.- D
Q132.) The Internal checks of TA Bills involves checking ______

(A) The controlling officer has signed the TA journals and the object of the Journey is mentioned
and is in the interest of administration
(B) The timings of arrival and departure of trains from HQrs needs to counterchecked with
timetable.
248
(C) The actual distance travelled is more than 8 kms from HQrs.
(D) The rate of TA admissible and the arithmetical accuracy.
(E) All the above.

Ans.- E
Q133.) With respect to the quantum of TA admissible to employees based on absence from
HQrs which is not correct?
(A) Less than 6 hrs- 30% of TA.
(B) More than 6 hrs but less than 12 hrs-70% of TA.
(C) More than 12 hrs/each completed day.100% of TA.
(D) Less than 6 hrs- 50% of TA.

Ans.- D
Q134.) The salary Bill submitted to Accounts office for passing should be accompanied by
______
(A) Memorandum of difference.
(B) Scale check statement.
(C) Verified claims of the employees viz.TA/OT etc.included in the paybills and deduction/
recovery statements.
(D) All the above.
Ans.- D
Q135.) The scale check statement submitted by the pay bill unit will show______
(A) The sanctioned strength of a Post.
(B) The Actual operated strength against the Post.
(C) The No. of vacant posts.
(D) All the above.

Ans.- D
Q136.) Scale Check Registers are maintained at ______office.

(A) Accounts Office. (B) Pay Bill units.
(C) Audit Offices. (D) A & B.
249
Ans.- A
Q137.) The internal check of establishment claims should be conducted ______
(A) with reference to the Indian Railway Codes.
(B) other authorized rules and regulations.
(C) the extant orders and sanctions.
(D) All the above.

Ans.- D
Q138.) For verification/confirmation of New Employee in IPAS, the establishment section
of Accounts dept will check______ (A) The order of Appointment.
(C) All entries in Biodata viz. DOB,PAN, Aadhaar, bank details etc duly supported duly
supported by Authentic records.
(D) All the above.
Ans.- D
Q139.) A Railway Employee can be permitted to avail Encashment of leave on Average pay
upto______days.
(A) 20 (B) 5
(C) 15 (D) 10
Ans.- D
Q140.) The total leave encashed during the entire career shall not exceed ______days.
(A) 60 (B) 50
(C) 70 (D) 100
Ans.- A
Q141.) A balance of atleast______days of leave on Average Pay should be available to the credit
in leave account after taking into account the period of encashment as well as the leave
availed of.
(A) 10 (B) 40
(C) 20 (D) 30
Ans.- D
250
Q142.) The successive Leave encashment cannot be made before a minimum period of
______ (block period) has elapsed.
(A) 4 Years (B) 1 Years
(C) 3 Years (D) 2 Years
Ans.- D
Q143.) For claiming reimbursement of CEA, the Govt employee should produce______
(A) Bonafide certificate issued by the School for the academic year.
(B) Self attested copy of the report card.

(C) Self attested copy of the fee receipts for the entire academic year.
(D) Any one of the above.

Ans.- D
Q144.) The amount of reimbursement of CEA is ______per month.

(A) Rs 2,250/- (B) Rs 3,250/-
(C) Rs 2,750/- (D) Rs 6,750/-
Ans.- A
Q145.) The reimbursement of CEA/Hostel subsidy can be claimed for only for ______
(A) Two children. (B) Two eldest children
(C) Three children (D) Two eldest surviving children
Ans.- D
Q146.) The reimbursement of CEA/Hostel subsidy is admissible in respect of children

studying from ______ classes before class one to 12th std.
(A) Three (B) Two

(C) One (D) None of the above.
Ans.- B
Q147.) In case both the spouses are Government servants, Children education allowance
reimbursement can be claimed by ______
251
(A) Both (B) Only mother
(C) Only father (D) Only one of them
Ans.- D
Q148.) The amount of reimbursement of CEA in respect of differently abled children is
______
(A) Same as the amount admissible to normal children
(B) Double the amount admissible to normal children

(C) Triple the amount admissible to normal children
(D) 1.5 times the amount admissible to normal children
Ans.- B
Q149.) Transport allowance shall not be admissible to those employees______

(A) Who have Not been provided with the facility of Government transport
(B) Who are travelling in their personal vehicles
(C) Who have been provided with the facility of Government vehicle
Ans.- C
Q150.) Transport allowance during tour will be admissible ______

(A) If absence does not cover any calendar month(s) in full, Transport allowance will be
admissible for full month
(B) If absence covers full calendar month(s), Transport allowance will be admissible for 15 days
(C) Grant of Transport allowance is not related to absence during the calendar month(s)
Ans.- A
Q151.) What is the rate of PF deduction from pay?

(A) 1/12 or 8.33% of Basic pay (B) 5% of Basic Pay
(C) 10% of Basic Pay (D) None of the above
Ans.- A
Q152.) Paternity leave is granted for________ days.
252
(A)15 (B)20 (C)30 (D)40
Ans.- A
Q153.) Paternity leave is granted upto _________ living children.
A)2 (B)1 (C)3 (D) none of these

Ans.- A
Q154.) Half average pay leave can be granted for _________ months at a time.
A) 24 months (B) 12 months (C) 6 months (D) 15 months
Ans.- A
Q155.) Leave not due for _________ days is eligible for Railway employee in entire service.
A) 360 (B)180 (C)240 (D) 200

Ans.- A
Q156). Study Leave is granted _________ months at a time.
A)12 (B)18 (C)24 (D) none of these
Ans.- A
Q157.). Female railway employees are eligible for maternity leave for ----days
A)180 days (B)30 days (C)60 days (D)120 days

Ans.- A
Q158.) What is the joining time eligible for transfer on administrative ground for 1500 KM.
(A)12 days (B)10 days (C)20 days (D)30 days

Ans.- A
Q159.) Average leave pay may be cumulative up to how many days________.
(A)300+15 days (B)350 days (C)250 days (D)330 days

Ans.- A
Q160.) Maximum Leave at average Pay can be approved one time / in one spell?
Ans.- A
Q161.) At what rate is HLAP credited for one month?
253
(A) 5/3 (1.6) (B)10/1 (C)5/1 (D)15/1
Ans.- A
Q162). Total HLAP credited for six months working
(A)10 Days (B)15 days (C)20 days (D)30 days

Ans.- A
Q163.) How many days of APL debit is there for 10 days without pay / leave absent?
(A) 1 day (B)2 day (C)3 day (D)5 day

Ans.- A
Q164). The maximum number of days of the HAPL is credited to the account
(A) No Limits/Unlimited (B)100 days (C)200 days (D)300 days

Ans.- A
Q165). How many days APL becomes payable in six month?

Ans.- A
Q166.) What is the maximum limit of accumulation/Credit of LAP ?
(A)300+15 days (B)350 days (C)250 days (D)500 days

Ans.- A
Q167.) Maximum Encashment of Leave in entire tenure / How many days leave can be cashed
in full service period?
(A) 60 days (B) 30 days (C)80 day (D)150 days

Ans.- A
Q168). How many days of Special Casual leave is given on the sterilization operation of the
railway worker's wife?
(A) 7 Days (B)1 day (B)10 days (D)15 days
Ans.- A
Q169). Within which period should the compensatory leave (Complementary Rest) be given
(A) Within One month (B)2 month (C)5 month (D)1 year
254
Ans.- A
Q170). Who is the competent authority to sanction study leave to the officers in India?
(A) General Manager (B) Principal Chief Personnel Officer
(C) Additional General Manager (D)None of the above.
Ans.- A
Q171). Full form of MACPS
(A) Modern Assured Career Progression Section
(B) Modified Assured Career Progression Scheme

(C) Monitered Assured Career Progression Scheme
(D) Money Assured Career Progression Scheme
Ans.- B
Q172.) MACPS introduced by which pay commission
(A) 4th Pay Commission (B) 6th Pay Commission
(C) 5th Pay Commission (D) 7th Pay Commission
Ans.- B
Q173.) In all how many financial up gradations are permissible under MACPs
(A)Two (B)Three (C)Four (D)One

Ans.- B
Q174.) Upgradation under MACP is payable on intervals of how many years ?
(A) 5 , 10 and 15 years of continuous service
(B) 12, 14 and 36 years of continuous service
(C) 10, 20 and 30 years of continuous service

(D) None of these
Ans.- C
Q175.) How many officers are there in the screening committee for grant of MACP
(A)03 officers (B)02 officers (C)04 officers (D)None of these

Ans.- A
255
Q176.) The MACP scheme was operative from which date
(A)01-09-2010 (B)01-01-2008 (C)01-12 -2010 (D)01-09-2008

Ans.- D
Q177.) Name of scheme similar to MACP for officers of Medical services
(A)Dynamic Assured Career Progression scheme DACPS

(B)Doctor’s Assured Career Progression scheme DACPS
(C) Direct Assured Career Progression scheme DACPS
(D) None of these Ans.- A
Q178.) What is the GP payable under 2nd MACP to Employee appointed in 1800 GP in 6th CPC.
(A)2400 GP (B)2000 GP (C)1900 GP (D)4200 GP

Ans.- B
Q179.), What are the GP payable under 3rd MACP to Employee appointed in 1900 GP in 6th
CPC.
(A) 2400 GP (B)2000 GP (C)1900 GP (D)2800 GP

Ans.- D
Objective Type Question of NPS

1. What is the percentage of monthly contribution by the Central Government under NPS?
I. 5% of Basic Pay plus DA
II. 10% of Basic Pay plus DA
III.14% of Basic Pay plus DA
IV. 20% of Basic Pay plus DA
Ans.- II
2. At exit under NPS, the individual would be mandatorily required to invest ____ percent of
pension wealth to purchase an annuity (from an IRDA-regulated life insurance- company)?
I.50% II.60% III.40% IV20%

Ans.- III
3. What is PFM under NPS?
256
I. Pension Finding Managers II.
Pension Fund Meeting III.
Pension Fund Managers
IV. Prior Fund Management
Ans.- III
4. Contributions and investment returns in respect of Central Government Employees under
NPS are deposited in?
I. Tier-I account II. Tier-II account III. Tier-III account

IV. Employee can choose either Tier-I or Tier-II at the time of joining Ans.-
I
5. Name the withdrawable account under NPS that can be joined by the individual voluntary?
I. Tier-I account II. Tier-II account III. Tier-III account

IV. Employee can choose either Tier-I or Tier-II at the time of joining Ans.-
II
6. What is the percentage of monthly contribution by the employee under NPS?
5% of Basic Pay plus DA

I. 10% of Basic Pay plus DA II. 14% of Basic Pay plus DA III. 20% of Basic Pay plus DA
Ans.- I
7. Choice of Pension Fund and investment pattern in Tier-I of NPS has been introduced with
effect from?
I. 1st April 2019 II. 31st January 2019 III. 1July 2020 IV. 1 January 2020
Ans.- I
8 .New Pension Scheme is mandatory for all new recruits joining the Central Government
Service from?
I.1st January,2004 II. 1st January, 2003 III.1st January, 2006 IV.1st July, 2005 Ans.-
I
9.Under NPS, Individuals would have the flexibility to leave the pension system prior to age 60.
In this case, the mandatory annuitization would be ____% of the pension wealth?
I. 80% II.60% III. 50% IV.90% Ans.- I
257
10. What is the percentage of Government Contribution under NPS in respect of individuals
who are not Government Employees?
I. 10% of basic salary II. 14% of basic salary III. Individual can choose while Joining
the scheme IV. No contribution Ans.- IV
11. Tier-2 account of NPS is?
I. Pension account having restricted withdrawal.
II. Voluntary account,which offers liquidity of investments and withdrawals.
III.Static account, which offers liquidity of investments and withdrawals. IV. None of the
above. Ans.- II
12. On exit/retirement/superannuation, a minimum of ___% of the corpus is mandaterity

utilized to procure a pension for life by purchasing on annuity from a life insurance company?
I. 60% II. 40% III. 80% IV. 50% Ans.- II
13. NPS is mandatory applicable on central Government Employee except ___ recruited on
or after 01.01.2004
I. Railway employees II. Armed forces III. Income Tax Employee IV. Postal Employee. Ans.-
II
14. Government Employees make a monthly contribution at the rate of ---% of their salary?
I. 12% II. 14% III. 10% IV. 18%
Ans.- III
15. Employers Contribution rate has been enhanced to ---% w.e.f.
I. 10% and 01.04.2019 II. 14% and 01.04.2018 III. 14% and 01.04.2019 IV.12% and
01.04.2018
Ans.- III
16. The all citizens model of the NPS allows all citizens of India aged between --- years to join
NPS on Voluntary basis.
I. 18-40 years II. 18-55 Years III. 18-60Years IV. 18-65 Years.
Ans.- III
17. Enrollments and Contributions under NPS for Central Government Employees are made
through
I. Nodal officers II. Employers and POP III. POPs or eNPS IV None of the above Ans.-
I
258
18. ASPs stands for
I.Annuity Service Providers II. Annual Service Products III. .Annual Service Providers IV.
None of the above
Ans.- I
19. PRAN stands for
I. Permanent Retirement Account Number II. Permanent Retiree Account Number
III.Permanent Record Keeping Account Number IV. NOTA
Ans.- I
20. How many numerical are there in PRAN
I. 10 II. 12 III. 8 IV. 13
Ans.- II
21. Subscriber can Partially withdraw upto ---% of their on contributions at any time before
exit from NPS Tier-I Scheme
I.20% II. 25% III. 30% IV. 35%
Ans.- II
22. Subscriber can Partially withdrawal for a maximum of ---times during the entire tenure
of subscription under NPS for certain purposes.
I. 2 II. 3 III. 4 IV.5
Ans.- II
23. The Partial Withdrawal are allowed from NPS Tier- I after Contributing for at least ---
years and their should be gap of minimum--- years between successive withdrawals. I. 5&10
II. 10&5 III. 4&8 IV. 6&12
Ans.- I
24. From FY 2015-16 the Subscriber is also allowed Tax deduction in addition to the
deduction allowed under section 80ccd1 for Contribution to NPS Tier-1 Account subject to a
maximum of rupees--- under section ---
I. 25000 and 80ccd1 II. 50000 and 80ccd1b III. 25000 and 80ccd2 IV. 50000 and 80ccd1a
Ans.- II
25. What is the minimum annuitization and maximum lump sum withdrawal permissible when
a government servant does pre mature exit or voluntary retirement from NPS?
259
I. 50% and 50% II. 60% and 40% III. 40% and 60% IV. 80% and 20%
Ans.- IV
Objective Type Question of PF
1. The amount of subscription payable for any month shall be % of the Subscribers emoluments
in case of SRPF (Contributory) staff.
I 8.32% II 7.12% III 12% IV 8.33%
Ans.- IV
2. Interest of PF balances shall be credited w.e.f. every year.
I 1 April II 31 March III 1 January IV 1 October Ans.-

II
3 Normally Railway Servants who have completed years of service may be granted final
withdrawal from Provident Fund.
I 15 years II 10 years III 12 years IV 5 years Ans.- II

4. Withdrawals from PF for Educational expenses are permitted once in months.
I 12 months II 6 months III 3 months IV 4 months Ans.-

II
5. The rate of interest on SRPF balance for the year 2021-22 .
I 7.1% II 8.2% III 12% IV 7.5%
Ans.- I
6. The new Deposit linked insurance scheme came into force from.
I 1.1.68 II 1.1.89 III 1.1.99 IV 1.1.79
Ans.- II
7.The additional amount payable under DLI scheme shall not exceed Rs.
I 30000/- II 60000/- III 90000/- IV 120000/- Ans.-

III
260
8.The average balance for the purpose of DLI shall be worked out on the basis of the balance at
the credit at the end of each of the months preceding the month in which the death occurs.
I 12 months II 24 months III 36 months IV 60 months
Ans.- III
9 Final withdrawal of % of the balance at credit of subscriber is permitted if applied within 12

months before retirement on superannuation.
I 75% II 90% III 50% IV 95%
Ans.- II
10. The authority competent to sanction an advance/withdrawl from PF in case of Group A or
Group B Officer up to JA Grade is ____________.
I APO II PCPO III AGM IV Nota
Ans.- II
11. The authority competent to sanction an advance/withdrawl from PF in respect of Group D
staff is ____________.
I APO II CPO III Dy.CPO IV Nota
Ans.- I
12. The subscriber should have put in _______ years of service at the time of his death to
become eligible for payment under the new Deposit Linked Insurance Scheme.
I 05 years II 10 years III 15 years IV 7 years. Ans.- I

13. The State Railway Provident Fund Rules are contained in _____ of IREC., Vol.I.
I 925 II 947 III 912 IV 913
Ans.- I
14. To purchase consumer duarable like TV, LED etc an advance from PF equal to --- shall be
granted
I. 75% II. 60% III. 50% IV. 90% Ans.- I

15. In the case of marriage of a female/dependant family members of the subscribers the
advance granted shall be limted to---
I. 75% II. 60% III. 50% IV. 90% Ans.- I
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16. SRPF stands for.
I State Railway Provident Fund II State Rail Provident Fund
III Employees Provident Fund IV Non
Ans.- I
17.How many digits in PF Number.
I 11 II 12 III13 IV 08
Ans.- I
18. Railway Employees who are posted on or after 01.01.2004 are governed under
I. SRPF II. NPS III. SCSRF IV. Non
Ans.- II
19. How many times enhance VPF during the FY.
I. 2 II. 4 III. 6 IV. Non Ans.- I

20. For PF Settlement which document is required for PF payment?
I. GP-45 II. GP-46 III. GP 48 IV. Non Ans.- II
21. Allocation of Provident Fund
I. 00800903 II. 00800905 III. 00800925 IV. Non Ans.- I

22. In the case of Medical expenses of the subscribers the advance granted shall be limted to---
I. 75% II. 60% III. 50% IV. 90% Ans.-

IV
23 The amount of deposit linked insurance is payable to successors in case of missing
employees whose whereabouts are not known after a lapse of ____ years.
I 15 years II 07 years III 08 years IV 5 years Ans.- II
24. A new advance from PF shall not be granted unless ____________ of the previous advance
has been repaid.
I. 75% II. 60% III. 50% IV. 90% Ans.- III
262
25. Documents required for transfer of PF ledger of the employee is :
I. LPC II. Salary Slip III. Service Record IV. NOTA

Ans.- I
PENSION
1. Ex-gratia lump sum compensation is paid to the families of railway employees.
A. who die in harness in performance of bonafide official duties
B. who die in harness in performance of non-official duties
C. who die in service

D. None
Ans: A
2. Ex-gratia Lump sum amount paid for death occurring due to accident in course of
Performance of duties is ______________
A. 25 lakhs B. 30 lakhs
C. 20 lakhs D. 35 lakhs
Ans: A
3. Pension is paid to ________ Railway Servants on retirement from service
A. pre 1-1-2004 appointed employees B. Post 1-1-2004 employees
C. appointed on or after 1-1-2004 D. none
Ans: A
263
4. Pension is subject to _________
A. Future good conduct B. Future bad conduct
C. Both A&B D. None
Ans: A
5. Superannuation Pension is paid who retires with minimum _____ qualifying service
A. 10 B. 20 C. 30 D. 32
Ans: A
6. Amount of Pension shall not be paid less than____ of last month pay at the time of
Retirement with effect from 1-1-2006
A. 20% B. 30% C. 40% D. 50%
Ans: D
7. ____ days of both LAP & LHAP are entitled for encashment of leave at the time of
Retirement
A. 50 B. 300 C. 250 D. 125
Ans: B
8. Maximum amount of gratuity shall not be more than ____

Ans: A
264
9. Compassionate allowance shall be sanctioned to ______by competent authority
A. Railway Servant who is removed/dismissed
C. Superannuation
D. None
Ans: A
10. Minimum pension as per 7th PC is _________
A. 7000 B. 4500 C. 9000 D. 3500

Ans: C
11. Deposit linked Insurance Scheme is linked with _________and paid to his ____subject to
maximum of 60,000
A. Balance of PF of deceased Employee / family
B. Service of deceased Employee / family
C. Nil balance of PF of deceased Employee / family
D. none
Ans: A
12. The maximum amount of Pension that can be commuted is __________.
A. 30% of pension B. 40% of pension C. 20% of pension D. 50% of
pension Ans: B
265
13. The family pension shall not be less than _________% of the minimum of the scale held
by the employee at the time of retirement/death.
A. 50% B.30% C. 35% D. 60%
Ans: B
14. The enhanced family pension shall not be less than _________% of the Minimum of the
Scale held by the employee at the time of Retirement/death.
A. 50% B.30% C. 35% D. 60%
Ans: A
15. Pensioner would be entitled restore his commuted pension after expiry of ___ years
A. 20 B. 12 C. 15 D. 16
Ans: C
16. PRCP is admissible to Railway Servant retired after putting in __ years of service
A. 20 B. 12 C. 15 D. 16
Ans: A
17. Railway Servant with minimum of _____ of qualifying service is entitled for
Voluntary Retirement, by giving three months advance notice
266
A. 30 years B. 10 years C. 33 years D. 20
years
Ans: D
18. New Pension Scheme is –
A. Contributory B. Non-Contributory C. None D. All are correct Ans: A
19. Enhance Family pension is paid up to _______ year of age after death of retired
pensioner.
A. 60 B. 65 C. 67 D. 62
Ans: C
20. Every Railway servant shall retire from service
A. On the last date of the month B. On the day he attains 60

years
C. 1st day of the month D. As desired by administration
Ans: A
21. The retirement age becomes 60 years w.e.f.
A. 01.01.96 B. 01.07.96 C. 01.07.97 D.

13.05.98
Ans: D
267
22. Additional age Quantum pension is started after completed of Age _____ Years
A. 72 B. 80 C. 75 D. 84
Ans: B
23. Enhance Family Pension is paid to Maximum ____Years
A. 5 B .7 C. 10 D. 8
Ans: C
24. Maximum limit on pension is 50% of the highest pay in the GOI per Month
A. Rs. 1, 25,000 B. Rs 1, 10,000 C. Rs. 1,35,000 D. Rs. 1,50,000 Ans:
25. Maximum Qualifying service in years for paid to full gratuity
A. 28 Years B. 20 Years C. 33 Yeas D. 30 Years
Ans: C
26 . Family Pension scheme is introduced of _____ Years
A.1972 B. 1964 C. 1993 D. 2004
Ans: B
268
27. Family member/Nominee of deceased Government servant Entitled of DCRG in death
case six (6) times of Basic Pay______ year Completed of service.
A. Less than One Year B. One year or more but less than 5 years
C. 5 Years or more but less than 11 years D. 11 years or more but less than 20 years
Ans: B
28. Retirement on completion of 20 years’ qualifying service is covered under which Rule of
CCS(Pension) Rules,1972.
A. Rule 48 B. Rule 48-A C. Rule 49 D. Rule 51
Ans: B
29. Retirement/Death Gratuity is eligible to a Government Servant as per which Rule of CCS
[Pension] Rules,1972.
A. Rule 49 B. Rule 50 C. Rule 48 D. Rule 51
Ans: B
30. As per CCS [Pension] Rules, 1972, rate of death gratuity when length of qualifying
Service is less than 1 year is?
A. 2 times of emoluments B. 6 times of emoluments
C. 12 times of emoluments D. None of these
Ans: A
269
31. Which pension shall be granted to a Government servant who is retired on his attaining
the age of compulsory retirement?
A. Provisional Pension B. Superannuation pension
C. Retiring Pension D. None of these
Ans: B
32. A Government Servant whose date of birth is on 21.04.1963 shall retire from service on
superannuation on
A. 30.04.2023 afternoon B. 01.04.2023 afternoon
C. 01.04.2023 forenoon D. 21.04.2023 afternoon
Ans: A
33. The expression `emoluments’ as defined under Rule 33 of CCS(Pension) Rules,1972

means.
A. Basic Pay B. Basic Pay + DA
C. Pensionary benefits D. Retirement Gratuity
Ans: A
34. Average emoluments shall be determined with reference to the emoluments drawn by a
Government servant during the last ____ months of his service?
A. Six Months B. One month C. Ten months D. Nine

months
Ans: C
270
35. Normally a Government Servant shall retire from service with effect from?
A. first day of the month in which the Government Servant turns 60 years of age
B. afternoon on the day in which the Government Servant turns 60 years of age
C. afternoon of last day of the month in which Government Servant turns 60 years of
age
D. forenoon of the last day of the month in which Government Servant turns 60 years of
age
Ans: C
36. Central Civil Services (Pension) Rules, 1972 came into force on?
A. 1 December 1972 B. 1 January 1973 C. 1 June 1972 D. 1 July 1975
Ans: C
37. Pension payment amount to be debited demand of Grant ______
A. 8 B. 12 C. 14 D. 13
Ans. D
38. Maximum subscription of Rs ____ to Join RELHS .
A. 78,000 B. 1,25,000 C. 1,10.000 D. 1,20,000
Ans: D
271
39. The fixation of Pensioner/Family Pensioner of Retired Medical officer to the condition
that emoluments (i.e. Basic Pay+ NPA) to be reckoned for pension do not exceed
Rs._______
A. 2,24,400 B. 2,50,00 C. 2,37,500 D. None

Ans: C
40. The Formula for arriving for commuted value of Pension CVP is.
A. 40% (x) Commutation factor of age (x) 12
B. 30% (x) Commutation factor of age (x) 10
C. 40% (x) Commutation factor of age (x) 10
D. None
Ans: A
41. The Central Government Employees Group Insurance Scheme (CGEGIS), 1980 shall
come into force w.e.f. ____
A. 1 January 1982 B. 1 January 1980 C. 1, April 1964 D. 1 January 1972 Ans: A
42. After retirement on superannuation, a railway employee may be permitted to retain

Railway
Quarter on payment of normal license fee for a period of ______ Month
A. 5 B. 6 C. 4 D. 8
Ans: C
43. ARPAN Portal nodal branch office ______Railway.
272
A. Central Railway B. Western Railway
C. Northern Railway D. South Central Railway
Ans: B
44. ARPAN stands for.
A. Additional railway pension access Network
B. Advance Railway Pensioner Access Network
C. Advance Railway Pension Access Network
D. None of these
Ans: C
45. Additional Pensionary benefit given to Running Staff i.e. Basic + _____ % .
A. 40 B. 45 C. 30 D. 55
Ans: D
46. ___________ pension is granted to an employee who retires on attaining the age of i.e. 60
Years.
A. Superannuation Pension B. Provisional pension
C. Retiring Pension D. None of these
Ans: A
47. Free Medical Allowance is granted @ Rs. 1000 per month to Railway Pensioner/Family
pensioner residing beyond ______ KM away from Railway Health Unit/Hospital
273
A. 5 B. 2.5 C. 3 D. None
Ans: B
48. Enhance Family Pension is Admissible to a railway servant who completed a minimum of
____ Years of service.
A. 20 B. 10 C. 8 D. 7
Ans: D
49. Who is pension Disbursing Authority (PDA).
A. PFA B. PCPO C. BANK D. EPFO
Ans: C
50. Is the Dearness Relief (DR) payable on ______
A. Original Basic Pension B. Reduced Pension Basic
C. Commuted Pension D. None
Ans: A
51. Who reserve the right to withhold or withdraw pension as per rule 9 of CCS (Pension)
Rules,
1972.
A. Appointing Authority B. Disciplinary Authority
C. Pension Disbursing Authority D. President of India
Ans: D
274
52. RELHS stands for.
A. Railway Emergency Liberalized Health Scheme
B. Railway Employees Liberalized Health Scheme
C. Retired Employees Liberalized Health Scheme
D. Retired Employees Liberty Health Scheme
Ans: C
General Books
1) In Railway Accounting The Abstract N is used for booking of expenditure of-

a. Staff welfare
b. Retirement benefits
c. Appropriation to funds
d. Revenue Suspense
Ans. d
2) Leave Encashment to railway Audit retirees is booked to which Head-

a. Major Head 3001
b. Abstract – L- 710
c. Abstract – A- 110
d. None of These
Ans. b
3) COVID expenditure against Grant from Central Government is booked under

Head -
a. Abstract N – Sub Head - 130
b. Abstract K – Sub Head - 680
c. Abstract N – Sub Head - 138
d. Abstract K – Sub Head – 310
Ans. a
4) Conference hire and penalty charges on interchanged traffic stock (Charges and Receipts)
are booked under Head - a. Abstract G – Sub Head - 750
b. Abstract H – Sub Head - 950
c. Abstract G – Sub Head - 740
275
d. Non of These
Ans. c
5) Inter Railway Financial Adjustments relating to rolling stock – “Diesel Locos- Repairs
and maintenance.” is booked under Head - a. Abstract G – Detailed Head - 752
b. Abstract G – Detailed Head - 751
c. Abstract G – Detailed Head – 754
d. Abstract G – Detailed Head – 756
Ans. a
6) Inter Railway Financial Adjustments relating to rolling stock – “Coaching stock -

Depreciation.” is booked under Head -
a. Abstract G – Detailed Head - 752
b. Abstract G – Detailed Head - 751
c. Abstract G – Detailed Head – 754
d. Abstract G – Detailed Head – 756
Ans. d
7) Payment of leasing charges to Indian Railway Financial Corporation is booked to which

Sub-Head of Abstract G -
a. Abstract G – Sub Head - 750
b. Abstract G – Sub Head - 780
c. Abstract G – Sub Head – 740
d. Abstract G – Sub Head – 760
Ans. b
8) Loco crew pay and allowances are booked to which Abstract -
a. Abstract F
b. Abstract D
c. Abstract G
d. Non of These
Ans. a
9) Transfers debit/credits of loco performance (GTKMs debits/ credits) are now booked to
which revenue Primary - a. PU- 60
b. PU- 61
c. PU- 63
d. PU- 64
Ans. b
10) Inter railway adjustment of wages/ labour cost on POH and other repairs from WMS
account to revenue heads are now booked to which revenue Primary - a. PU- 60
276
b. PU- 61
c. PU- 63
d. PU- 64
Ans. c
11) Credits or recoveries are now booked to which revenue Primary -

a. PU- 99
b. PU- 98
c. Both PU- 98 & 99
d. None of These
Ans. b
12) Compensatory (City) Allowance. Wages are now booked to which revenue
Primary -
a. PU- 03
b. PU- 05
c. PU- 06
d. None of These
Ans. b
13) Interim Relief. Wages are now booked to which revenue Primary -
a. PU- 03
b. PU- 05
c. PU- 06
d. None of These
Ans. c
14) In Abstract –‘B’ to ‘J’ the “Credit or recoveries” booked in Minor Heads are -
a. 900
b. 700
c. 990
d. None of These
Ans. a
15) In Abstract –‘A’ the “Credit or recoveries” booked in Minor Heads are -
a. 900
b. 990
c. Both (a) & (b)
d. None of These
Ans. d
16) G S T are now booked to which revenue Primary -
277
a. PU 72 to 75
b. PU 42 to 44
c. Both (a) & (b)
d. None of These
Ans. a
17) Accounts Officer Acquittance Certificate on Chief Cashier Cash Book as per
Accounts Code Book from-
a. A1961
b. A1962
c. A1963
d. A1964
Ans. c
18) The checking excuted y Railway Accounts office on financial transaction is called -
a. Internal Audit
b. Pre-check
c. Internal check
d. Post-check
Ans. c
19) In Indian Railway all cash Receipts and Expenditure i.e payments are accountal in -
a. Cash Book of Books Section
b. Cash Office of Cash Book
c. Pay office of Misc. Cash Receipts Cash Book
d. All (a), (b) & (c) are correct.
Ans. d
20) In Indian Railway Account Current by and end of Financial year, Balance under
Reserve Bank Suspense -
a. Credit Balance is transferred to K-Deposit of I.R.
b. Dedit Balance is transferred to K-Advance of I.R.
c. Should be made in “NIL” i.e. Zero Balance
d. All (a), (b) & (c) are correct.
Ans. c
21) Remittance into Bank Suspense Head always showing in Ledger -

a. (-) Debit Balance under Major Head 8677
b. Debit Balance under Major Head 8677
c. Debit Balance under Major Head 8670
278
d. (-) Debit Balance under Major Head 8670
Ans. b
22) Public Sector Bank (PSB) Suspense Head introduced in the Indian Railway in year -
a. 2003 under Major Head 8660-suspense Account
b. 1993 under Major Head 8660- suspense Account
c. 1983 under Major Head 8658-suspense Account
d. 1993 under Major Head 8658-suspense Account
Ans. d
23) First Zonal Railway introducing the Door Step Banking (DBS) in Indian Railway is
-
a. SR
b. SCR
c. WR
d. None of these
Ans. d
24) The Pooling Account for Railway operated by SBI in connection with Door Step
Banking is -
a. Rail Mitra Collection
b. Rail Shakti Collection
c. Railway Collection
d. Account Railway Lekha
Ans. b
25) In CAS, RBI, Nagpur , CAS stand for -
a. Central Accounting Service
b. Central Accounts Section
c. Currency Accounts Section
d. Currency Audit Section Ans. b
26) Major head for Indian Railways Commercial lines - Working Expenses-
a. 5003 b. 3001 c. 3003 d. 3002
Ans. d
27) Major head for Capital outlay on Indian Railway Commercial lines-
a. 3001 b. 5002 c. 5003 d. 3002
Ans. b
28) Total number of Sub Major head under Major head 3002-
a. 12 b. 11 c. 13 d. Nil
Ans. c
279
29) RSF- Railway Safety Fund was created in the year-
a. 2011-12 b. 2001-02 c. 1991-92 d. 2015-16
Ans. b
30) Which is presently existed source of finance-
a. OLWR b. ACSPF c. SRSF d. RSF
Ans. d
31) RRSK- Rashtriya Railway Sankrashak Kosh created in the year-

a. 2017-18 b. 2018-19 c. 2015-16 d. 2011-12
Ans. a
32) Replacement and renewal of all Railway assets are chargeable to-
a. DRF b. RSF c. DF d. CAPITAL
Ans. a
33) Balance of Remittance into Bank should be-

a. Debit b. Credit c. (–) Debit d. (–) Credit
Ans. a
34) What is the Allocation of RIB (-) Dr
a. 00867505 b. 00867709 c. 00867711 d. 00867003
Ans. c
35) TC- Transfer Certificate is prepared in form-
a. Form A 406 b. Form A 413 c. Form A 414 d. Form A 416
Ans. a
36) Demands Payable is a suspense head of account under the Major head-
a. 346/347 b. 146/147 c. Capital 7210 d. Capital 7200 Ans. a
37) Which is very effective document for parliamentary financial control and expenditure
control-
a. Exchequer Control b. Annual Budget c. Re-appropriation d.
Expenditure Order Ans. b
38) Monthly statement of receipt and expenditure for and to end of the month comparing
with the grant is put to units heads by accounts officers and also sent to Rly Board by
PFA-This statement is called – a. Monthly financial review
b. Account Current
c. Balance Sheet
d. None of these
280
Ans. a
39) Monthly review of suspense grant is conducted on –

a. Debit only b. Credit only c. Both Debit and Credit d. None of these
Ans. c
40) Exchequer control is –

a. Imposing restriction on drawing limits on the Banks
b. Self impose expenditure discipline against budget allotment
c. Self impose expenditure discipline against Cash content of budget
allotment
d. None of these
Ans. c
41) Source code for RRSK and EBR-IF a 29 & 84 b. 84 & 29 c. 26 & 28 d. 21
& 23
Ans. a
42) Training /HRD plan head is

a. 36 b. 51 c. 53 d. 65
Ans. d
43) In works expenditure pay and allowance of staff is booked in which PU-
a. 1 b. 4 c. 5 d. 7 Ans. a
44) What is the journal entry for the coaching earnings other than passengers-
a. Traffic account debit; Abstract Z credit
b. Traffic account debit; Abstract Y credit
c. Traffic account debit; Abstract X credit
d. Abstract X debit Traffic account credit
Ans. c
45) TWFA is done by

a. Preparing JV
b. By altering Balances in the ledger
c. Both of these
d. None of these
Ans. b
46) Transaction settled between railway and other Govt. Depts are know as
281
a. Transfer transaction
b. I G A ( M-Remittance ) transaction
c. both of these
d. none of these Ans. b
47) Find the odd one

a. reserve bank deposit
b. reserve bank suspense
c. PAO suspense
d. MAR Ans. d
48) Find the odd one

a. MAR
b. MAC
c. Demand Payable
d. Demand recoverable
Ans. b
49) Revenue and Capital transaction of the Railways are bifurcated into-
a. Commercial b. Strategic c. Govt. d. Both a and b Ans.
d
50) Capital and Revenue accounts are prepared for reviews of railway as a-
a. Govt. Dept
b. Commercial Undertaking
c. Both of these
d. None of these
Ans. c
51) Labour and Demands payable suspense heads have a---- balance of Expenditure side
and represent liability at the end of the month-
a. Dr, undischarge b. Cr, undischarge c. Cr, total liability d. Dr, total assests Ans. b
52) Payment made to departmental office for local purchase- pending rendering of accounts
is allocated to which suspense head--- a. Deposit miscellaneous
b. Cheques and bills
c. RIB
d. MAR
Ans. d
282
53) General books comprises off –
a. register of earning
b. register of works
c. deposit miscellaneous register
d. none of these
Ans. d
54) General Books : find odd one
a. RAR
b. Daily and monthly abstract of cash transactions
c. Journal
d. Ledger
Ans. a
55) Journal: find out odd one

a. Traffic checksheet for station remittances
b. Rectification of misclassification
c. Remittance transaction
d. Transfer transaction
Ans. a
56) The figure shown on in the monthly account current are-

a. Gross b. Credit c. Net d. all of these
Ans. c
57) Account Current : which of the following statement are correct

a. Account current figure are incorporated in ways and means position of union
govt.
b. schedule are useful for MIS
c. Both A and B are incorrect
d. Both A and B are correct
Ans. d
58) Unpaid Wages Lists. – made in which Form no.-

a. Form A 1959 b. Form A 1953 c. Form A 1961 d. Form A 1958 Ans. a
59) Salary of PFA is Accounted under Sub Major Head---------- of Major Head 3002 -
a. 01 b. 03 c. 05 d. 07
Ans. b
283
60) Monthly appropriation to DRF (Minor head 100), Pension Fund (Minor head 200)
and DF (Minor head 300) is booked as per budget provision to which abstract? - a.
Abstract - J
b. Abstract - K
c. Abstract - L
d. Abstract - M
Ans. d
61) Half-Yearly Review of Suspense Balances.-Half-Yearly Review of Suspense

Balances outstanding in accounts for the months of may and November should be
prepared in Form A. 620 by the Financial Adviser and Chief Accounts Officer and
submitted to the Railway Board –
a. 1st September and 1st March respectively.
b. 1st April and 1st June
c. 1st July and 1st September
d. None of above
Ans. a
62) Abstract H is used to book expenditure on -

a. Steam traction b. Diesel traction c. Electric traction
d. All of these
Ans. d
63) What is the allocation of Bank Deposit suspense –

a. 00867711 b. 00867505 c. 00867709
d. 00878805
Ans. b
64) Miscellaneous Advances/Deposit Miscellaneous is prepared in which form-

a. Form A-320 b. Form A-330 c. Form A-321 d. Form A 322
Ans. a
65) Salary of Chief Claims Officer of Zonal Railway was chargeable to erstwhile demand
No -
a. 3 b. 12 c. 11 d. 9
Ans. a
66) Debt Head Report is prepared -

a. Monthly b. Quaterly c. Half-Yearly d.
Non of These
Ans. a
67) Exchequer Control is exercised on -

a. Cash outgo of Revenue grant items
b. Cash outgo of works grant items
284
c. Cash outgo of Non Budgetary item
d. Cash outgo of Revenue & works grant items Ans. d
68) Journalise GTKM debit from X railway to Y Railway – a. Transfer

Railways Y Dr; Abstract H (-) Dr
b. Abstract H Dr; Transfer Railways X Cr
c. Both carried out in transferor Rly -X and transferee Rly-Y
d. None of these
Ans. c
69) Ledger is maintained to know -

a. Dr. position of a Account
b. Cr. Position of a Account
c. Net position of a Account
d. None of these
Ans. c
70) Financial position of Business is judged through - a. Cash Book

b. Ledger Accounts
c. Profit & Loss A/C
d. Balance Sheet
Ans. d
71) Arithmetical Accuracy of Books of Accounts is ensured by talling – a. Cash

Book
b. Ledger A/C
c. Trial Balance
d. None of these
Ans. c
72) ‘OLWR’ Stands for –

a. Open line works reserved
b. Open line works Revenue
c. On line works Revenue
d. On line working Revenue
Ans. b
73) Demand No.10 is used for Booking of expenditure of – a. Rolling Stock

b. Fuel
c. Traffic
d. None
Ans. b
74) The Commercial Accounts of Indian Railway is Known as - a. Accrual

Accounts
b. Finance Accounts
285
c. Capital & Revenue A/C
d. None of these
Ans. c
75) Find odd one -

a. House Building Advance
b. Personal Computer advance
c. Motor car advance
d. Deposit Miscellaneous
Ans. d
Chapter 9
S OBJECTIVE TYPE QUESTION WITH OPTIONS ANSWE

NO. R
3 RAILWAY BOARD IS LOCATED AT A
(a) DELHI (b) MUMBAI

(c) HAJIPUR (d) GORAKHPUR
4 THE NORMAL SUPERANNUATION AGE OF A RAILWAY D

SERVANT IS
(a) 55 YEARS (b) 58 YEARS

(c) 50 YEARS (d) 60 YEARS
5 NEW PENSION SYSTEM IS IMPLEMENTED W-E-F A
286
(a) JANUARY 2004 (b) JANUARY 2005
(c) JANUARY 2006 (d) JANUARY 2007
6 TRADITIONALLY THE EARNINGS OF RAILWAY ARE B

CLASSIFIED IN
(a) 2 SOURCES (b) 3 SOURCES

(c) 4SOURCES d) 5 SOURCES
7. NORMAL INCREMENT IS ALLOWED AFTER A
(a) 1 YEAR (b) 6 MONTHS

(c) 1.5 YEAR (d) 2 YEARS
8 RAILWAY WEEK IS CELEBRATED ON D
(a) 10TH APRIL (b) 12TH APRIL

(c) 14TH APRIL (d) 16TH APRIL
9 NON-GAZETTED/GR. C VACANCIES IN RAILWAYS ARE A

FILLED UP THROUGH DIRECT RECRUITMENT FROM
(a) RRB (b) RRC

(c) ITI (d) UPSC
10 INDIAN RAILWAY INSTITUTE OF FINANCIAL B

MANAGEMENT/IRIEM IS LOCATED AT
(a) DELHI (D) SECUNDERABAD

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

(c) DRM (d) PLA
287
12 THE PRESENT PAY SCALES OF RAILWAY SERVANTS ARE D
NOTIFIED AS PER THE RECOMMENDATIONS OF
(a) IV CPC (b) V CPC

(c) VI CPC (d) VII CPC
13 PRODUCTIVITY TESTS ARE CONDUCTED TO KNOW A
A REMUNERATIVENESS OF B FINANCIAL PROGRESS OF

WORK WORK
C PHYSICAL PROGRESS OF D NONE OF THE ABOVE
WORK
14 OPERATING RATIO IS AN INDEX OF B
A ORATING PERFORMANCE B FINANCIAL VIABILITY

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

C NET WORKING EXPENSES D NONE OF THE ABOVE
16 COST OF RETIRED ASSETS IS CREDITED TO C
A EARNINGS B CAPITAL
C DRE D DEVELOPMENT FUNDS
17 EXCHEQUER CONTROL MEANS B
A BANKERS CONROL OVER B- SELF CONROL OVER.

ENCASHMENT OF CHEQUES ISSUE OF CHEQUES ,
C GOVERNMENT CONROL D MANAGERIAL CONROL
OVER BUDGET OVER BUDGET
288
18 OBJECTIVE OF ZERO BASE BUDGETING IS A
A JUDICIOUS ALLOCATION B CURTAIL EXPENDITURE

OF RESOURCES IN EXISTING PROGRAMMES
C SLOW DOWN — EXISTING D NONE OF THE ABOVE
ACTIVITY FOR EFECTING
ECONOMY
19 THE OBJECT OF TEST CHECK IS B
A FACTUAL VERIFICATION B TO INCLUDE DISCIPLINE

OF ALL WHAT THE STAFF AMONGST STFF SO. THAT
HAS DONE THEY DO NOT TAKE THE
WORK CASULLY
C CHECK OF D SCRUTINY TO FIND OUT
ARITHMETICAL ACCURACY WHETHER STAFF HAVE
UNDERSTOOD THE DUTIES
& RULES GOVERNING
THEIR WORK
20 THE FUNCTIONS INTERNAL CHECK OF EXPENDITURE D

ARE
A ACCOUNTS CONTROL & B FINANCE CONTROL &

BUDGETARY CONTROL BUDGETARY CONTROL
C ACCOUNTS CONTROL & D ALL THE ABOVE
FIANNCE CONROL
21 KAPENDITURE MAY BE INCURRED PRIOR TO RECEIPT OF C

SANCTION OF COMPETENT AUTHORITY FOR ESTIMATES
FOR ONE OF THE FOLLOWING WORKS
A TRACK RENEWAL WORKS B WORKS CHARGEABLE TO

COSTING LESS THAN Rs. 5 DRF LESS
LAKHS
21 KAPENDITURE MAY BE INCURRED PRIOR TO RECEIPT OF C

SANCTION OF COMPETENT AUTHORITY FOR ESTIMATES
FOR ONE OF THE FOLLOWING WORKS
A TRACK RENEWAL WORKS B WORKS CHARGEABLE TO

COSTING LESS THAN Rs. 5 DRF LESS THAN RS. 5
289
LAKHS LAKHS
C WORKS WHICH ARE D OUT OF TURN WORKS
CONSIDERED TO BE ADMINISTRIVELY
URGNILY NECESSARY TO APPROVED BY GENERAL
SAPFLGUARD LIE OR MANAGERS
PROPERTY. > –
22 ITEMS PLACED UNDER OBJECTION BOOKS CAN BE D

CLEARED BY
A WHEN SANCTION OF B WHEN EXECUTIVES GIVE

EXPENDITURE IS OBTAINED A WRITTEN REQUEST = FOR
WITHDRAWLAL OF
OBJECTION
C WHEN THE WORK IS D WHEN SANCTION OF
STATED TO HAVE BEEN EXPENDITURE IS OBTINED
COMPLETED FROM THE COMPETENT
SATISECTORILY BY THE AUTHRITY.
CONTRACTOR
23 REVENUE ALLOCAATION REGISTER IS AN EFFECTIVE D

TOOL FOR
A MODERN MANAGEMENT B CONTROL. OVER

EXPENDITURE
C BUDGETARY CONTROL D ALL THE ABOVE
24 THE OBJECT OF COMPLETION REPORT IS A
A TO COMPARE THE B TO CHECK THE

ACTUAL COS f OF WORK CORRECTNESS OF POSTIG
WITH THOSE PROVIDED IN IN WORKS REGISTER
THE SANCTIONED
ESTIMATE
C CERTIFY THE D TO CLOSE THE ACCOUNT
SATISFCTORY QOMPLETION OF A WORK
OF WORKS BY THE
CONTRATOR
25 WORK REGISTERS SHOULD BE MAINTAINED D
290
A WISE AND. ESTIMATE- B WORK WISE
WISE PROPERLY
C ESTIMTE WISE D WORK WISE AND SUB
ESTIMATE WISE.
26 ONE OF THE IMPORTANT DOCUMENT ON THE BASIS OF D

WHICH PAYMENT IS MADE TO THE CONTRACTOR IS
A FIELD BOOK B DAY BOOK

C TALLY BOOK D MEASUREMENT BOOK
27 CASHING OF GUARANTEE BOND IS THE A

RESPONSBIBILITY OF
A ACCOUNTS OFFICER B CONCERNED OFFICER

C DRM D CHIE CASHIER
28 IN THE CASE OF DEPOSIT WORKS FOR PRIVATE PARTIES, A

THE DEPARTMENTAL CHARGES ARE LEVIED AT THE
RATE OF
A 12.5% B 10%
C 6% D 15%
29 THE DOCUMENT WHICH IS THE AUTHORITY FOR THE B

SHOPS TO UNDERTAKE MANUFACTURE OF COMPONENT
IS
A ROUTE CARD B JOB CARD

C MATERIAL TAG D SCROLL SHEET
30 THE DOCUMENT WHICH IS USED TO DRAW MATERIAL B

SPECIFIED IS
A MATERIAL TAG B MATERIAL REQUISITION

C MATERIAL SCHEULE D MATERIAL DELIVERY
NOTE
291
31 EACH WORKSHOP EMPLOYEE RECORDS HIS D
ATTENDANCE DAILY THROUGH GATE ATTENDANCE
CARD
A ONCE B TWICE
C THRICE D FOUR TIMES
32 THE ATTENDANCE IS RECORDED IN THE GATE D

ATTEDANCE CARD AY THE
A GATE B TIME OFFICE

C SHOP D TIME BOOTH
33 QOUT-TURN STATEMENT PART-I SHOWS OUTLAY A
A ADIUSTBLE DURNG THE B ON WORKS IN PROGRESS

MONTH
C ON COMPLETED WORK ORDER AWAITING ADJUSTMENT
34 PROFORMA ON COST BUDGET IS PREPARED D
A MONTHLY B QUARTERLY
C HALF YEARLY D ANNUALLY
35 PAYMENT TO WORKSHOP LABOUR IS MADE ON THE B

BASIS OF
A ASSUMED ATTENDANCE B ACUAL ATTENDANCE

C LEAVE ALONG PAY D CASUAL LEAVE
36 RAILWAY ACCOUNTS ARE CLOSED D
A MONTHLY B QUATERLY
C SIX MONTHLY D ANNUALLY
292
37 PRE-CHECK SHOULD BE EXERCISED IN CASE OF B
A PAYMENT FROM IMPREST B PAYMENT TOWARDS

ARREARS OF INCREMENT
C COMMISION DEDUCTED D PAYMENT FROM STATION
BY THE AUCTIONEERS EARNINGS WHEN
FROM SALE PROCEEDS PERMITTED UNDER RULES
UNDER THEIR AGREEMENT
38 THE FINANCIAL POSITION OF INDVIDUAL RAILWAY IS A

KNOWN FROM
A APPROPRIATION B FINANCE ACCOUNTSS

ACCOUNT =
C CAPITAL & REVENUE D BLOCK ACCOUNTS
ACCOUNTS
39 GROSS RECEIPT INCLUDE A
A PASSENGER. GOODS & B PASSENGER, GOODS &

SUNDRY EARNINGS OTHER COACHINGS ONLY
C PASSENGER. GOODS D OTHER SUNDRIES, OTHER
OTHER COACHING & COACHING, GOODS,
SUNDRYS ONLY. PASSENGER & TRAFFIC
SUSPENSE
40 DEBT HEAD REPORT IS PREPARED D
A MONTHLY B QUARTERLY
C HALF YEARLY D NONE OF THE ABOVE
41 DEBT HEAD REPORT IS A REVIEW OF C
A HALF YEARL SUSPENE B ARREARS UNDER

BALANCES OUTSTANDING VARIOUS ITEMS OF WORKS
IN THE BOOKS OF _ IN ACCOUNTS
293
RAILWAYS DEPARTMENT
C BALANCES UNDER THE D BALANCES UNDER —

DEBT DEPOSIT, CSIL.CHEUES & BILLS.
ADVANCES.LOAND REMITTANCES INTO BANKS
REMITTANCES AND REMITTANCES
OUTSTNDING IN THE OUTSTANDING IN. THE
BOOKS OF RAILWAYS AT BOOKS OF RAILWAYS. AT
THE END OF THE YEAR THE ENDOF YEAR
42 EXCHEQUER CONTROL IS EXERCISED ON D
A CASH OUTGO OF B CASH OUTGO OF WORKS

REVENUE GRANTS ONLY GRANTS ONLY
C CASH OUTGO OF NON D- CASH OUITGO OF
BUDGETARY ITEMS REVENUE & WORKS
GRANTS ONLY
43 IN THE STATEMENT OF UNSANCTIONED EXPENDITURE,

THE ITEMS ARE CLASSIFIED AS
A EXCESS OVER ESTIMATE B MISC IRREGULARITIES.

EXCESS OVER EXCESS OVER ESTIMATES
APPROPRIATION FOR WANT FOR WANT OF ESTIMATES
OF PROVISON
C WANT OF ESTIMATE, D- IRREGULR SANCTION.
MISC IRREGULARITIES AND ITEMS AWAITING
EXCESS OVER GRANTS SANCTION. LAPSED
SANCTION.
44 PENALTY RECOERED BT TTE FROM’ WITHOUT TICKET B

PASSENGER IS CALLED
A EXCESS FARE TICKET B EXCESS CHARGE

C EXTRA FARE. D IRREGULAR FARE
45 ENTRIES IN GOODS RAILWAY RECEIPT WHICH ARE B

FOUND IN STATTION DELIVERY BOOK BUT NOT IN
MACHINE PREPARED ABSTRACTS ARE CALLED
A FORCED ENTRIES B INKED ENTRIES
294
C FORGED ENTRIES D EXTRA ENTRIES
40 DIFFERENCE BETWEEN THE STATION & AUDITED A

FIGURES OF WARRANTS ND CREDIT NOTES ARE
ADJUSTED IN TRAFFIC BOOK
A PART-A B PART-B
C PART-C D PART-D
47 HEAD BALANCE SHEET TRANSER IS OPERTED IN A
A TRAFFIC BOOK B BALANCE SHEET

C ACCOUNTS OFFICE D ADJUSTMENT BALANCE
BALANCE SHEET SHEET
48 HEAD BOOK TRANSFER IS OPERATED IN A
A PART-A B PART-B
C PART-C D PART-D
49 TRAFFIC WHICH PASSES OVER A RAILWAY BUT NEITHER A

ORIGINATES NOR TERMINATES ON THE RAILWAY IS
CALLED FOR THAT RAILWAY
A CROSS TRAFFIC B INTER-RAILWAY TRAFFIC

C FOREIGN TRAFFIC D LOCAL TRAFFIC
50 A PACKAGE WHICH IS TNDERED BY A PASSENGER FOR B

TEMPORARY CUSTODY AT STATION IS
A LUGGAGE B LEFT LUGGAGE

C PARCEL D GOODS
51 NON ISSUED TICKETS ARE THOSE TICKETS B
A WHICH ARE NOT TO BE B WHICH WERE ISSUED TO

ISSUED TO PSSSENGERS THE PASSENGER BUT
RETURNED UNUSED.
295
C WHICH HAVE NOT BEEN D WHICH HAVE BEEN LOST
ISSUED TO THE
PASSENGERS
52 MONEY RECEIPT ISSUED TO TTEs IS IN B
A ITWOFOILS B THREE FOILS

C FOUR FOILS D NONE OF THE ABOVE
53 TIA IMMEDIATELY ON ARRIVAL T STATION B
A TAKES INVENTORY OF B COUNTS CASH ON HAND

CONSIGNMENT ON HAND
C CLOSE THE BOOKS OF D CHECKS THE LOWEST
THE ST TATIONS NUMBER OF TICKETS ON
HAND
54 CASH IN TRANSIT MEANS B
A CASH RECEIVED IN CASH B CASH OF A MONTH NOT

OFFICE FROM IST TO 3RD OF RECEIVED IN CASH OFFICE
THE FOLLOWING MONTH EVEN UPTO 3RD OF THE
FOLLOWING MONTH
C CASH RECEIVED SHORT D CASH RECEIVED IN CASH
IN CASH OFFICE OFFICE UPTO 8TH OF THE
FOLLOWING MONTH
55 CASH CHECK IS PREPARED BY C
A TIA B STATION MASTER

C CASH OFFICE D BANK
56 A CONTRACT UNDER WHICH THE PERIOD OF ITS A

CURRENCY, THE CONTRACTOR ENGAGES TO SUPPLY
MATERIAL ON DEMAND IRRESPECIVE OF QUANTITY AT
FIXED RATES OR PRICE WITH IN AGIVEN PERIOD OF
RECEIPT OF SUCH DEMAND IS TERMED AS
A RATE CONTRACT B RUNNING CONTRACT
296
C ONEDELIVERY D PIECE WORK CONTRACT
CONTRACT
57 SURVEY FALL UNDER HOW MANY CLASSES D
A ONE B TWO
C THREE D FOUR
58 CASH BOOK IS USED TO RECORD A
A CASH TRANSACTION B CREDIT TRANSACTION

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

C CASH & CREDIT D ALL THE ABOVE
TRANSACTION
60 LEDGER IS MAINTAINED TO KNOW C
A DEBIT POSITION OF B. CREDIT POSITION OF

A.ACCOUNT ACCOUNT
C NET POSITION OF A D- NONE OF THE ABOVE
ACCOUNT
61 FINANCIAL POSITION OF A BUSINESS IS JUDGED D

THROUGH
A CASH BOOK B LEDGER ACCOUNTS

C PROFIT & LOSS ACCOUNT D BALANCE SHEET
62 BANK RECONCILIATION IS MAINTINED TO A
A RECONCILE THE POSITION OF B RECONCILE DEBIT SIDE OF

BANK ACCOUNT IN THE LEDGER CASH BOOK
WITH PASS BOOK/BANK
297
SATEMENET
C RECONCILE CREDIT SIDE OF D NONE OF THE ABOVE
CASH BOOK
63 ARITHMETICAL ACCURACY OF BOOKS OF ACCOUNTS IS C

ENSURED BY TALLYING
A CASH BOOK B LEDGER ACCOUNTS

C TRIAL BALANCE D NONE OF THE ABOVE
64 WHEN A ASSET IS USED FOR RUNNING A BUSINESS, B

ANNUAL REDUCTION IN ITS VALUE IS TERMED AS :
A APPRECIATION B DEPRECIATION
C PILFERAGE D DETERORIATION
65. How many days of LAP in a calendar year, a permanent/ Temporary Railway servant
shall be entitled to get?
a) 20 days
b) 15 days
c) 30 days
d) 45 days
66. How many days of HLAP in a year, can be credited to an employee?.
a) 30 days
b) 10 days
c) 20 days
d) 12 days
67. A female Railway employee shall be entitled to maternity leave for
a) 180 days
b) 120 days
c) 90 days
d) 130 days
68. For miscarriage, including abortion, what period of Maternity leave may be granted?.
a) 6 weeks
b) 45 days
298
c) 7 weeks
d) 43 days.
69. Paternity leave is admissible with less than two surviving children for a period of
a) 10 days
b) 20 days
c) 15 days
d) 25 days
70. Maximum days of leave on average pay that can be accumulated is

a) 120
b) 180
c) 190
d) 300
71. LAP shall be credited to a Railway servant at the rate of
a) 2 ½ days per month
b) 3 days per month
c) 2 days per month
d) 1 ½ days per month
72. How many days of LAP per year can be credited to a school staff ?
a) 10 days
b) 5 days
c) 7days
d) 8 days
73. How many days of LHAP can be accumulated to an employeet in his service life?
a) 300 days
b) 450 days
c) 600 days
d) Un limited
74. A male railway servant may be granted Paternity leave having surviving children
a) Less than two
b) One
c) Four
d) Three
75. Up to what limit, maternity leave may be combined with any kind of leave?
a) One year
b) Two years
c) Unlimited
d) Six months
76. A Trade Apprentices may be granted leave on full stipend for a period not exceeding------
----- days per year.
a) 15 days
b) 13 days
c) 10 days
d) 12 days
299
77. Apprentice Mechanics in Railways Workshops may be granted leave on full stipend for
period not exceeding…...
a) 16 days
b) 20 days
c) 25 days
d) 30 days
78. Gazetted officers may be granted LAP for the period exceeding 180 days but not
exceeding ………, if leave granted out side India.
a) 200 days
b) 240 days
c) 230 days
d) 250 days
79. Study leave shall count for :-
a) Reckoning seniority
b) Reckoning increment
c) Earning LAP
d) Earning LHAP.
80. Which of the following category is entitled for hospital leave?
a) Group ‘A’
b) Group ‘B’
c) Group ‘C’
d) Group ‘D’
81. When no leave is admissible under any other rule, the leave granted is known as
a) LAP
b) LHAP
c) SPL Leave
d) Extra ordinary leave.
82. Maximum encashment of leave on average pay is…….
a) 200 days
b) 60 days
c) 360 days
d) 300 days
83. Who is the authority to sanction Special Disability Leave?.
a) Senior Scale Officer
b) J A Grade Officer
c) DRM
d) ADRM
84 Leave of any kind can be combined with vacation in the case of
a) Officers
b) Office Staff
c) Running Staff
300
d) Rly. School Teacher
85. What is the maximum period of leave on Average pay at time that a Railway servant may
be granted?
a) 120 days
b) 160 days
c) 180 days
d) 300 days
86. What is the maximum limit of Leave not due that may be granted to a permanent
Rly.Servant during his entire service period?
a) 360 days
b) 380 days
c) Unlimited
d) 300 days
87. Within which period, Paternity Leave can be granted?
a) Six months
b) Three months
c) Four months
d) 15days
88. Special Disability Leave on average pay granted for accident on duty shall not
exceed………
a) 120 days
b) 125 days
c) 360 days
d) 280 days
89. Paternity leave is also admissible to
a) Casual Labour
b) Casual labour with temporary status
c) After completion of 180 days of service
d) After regular absorption
90. Staff of which Railway are entitled to avail extra Casual leave?
a) SER
b) ECOR
c) NFR
d) ECR
91. Whom does the Compensatory Casual leave is admissible?
a) Supervisory staff
b) Group ‘D’ staff
c) Group ‘C’ & Group ‘D’ staff but not supervisor
d) Stenographer & Confidential Assistant
92. Quarantine Leave
a) Withdrawn
301
b) Admissible in critical diseases
c) For Eye disease
d) Wife’s Sickness
93. Commuted leave is admissible on
a) Medical Certificate
b) Request of an employee
c) Discretion of competent authority
d) None
94. If a Railway employee applies for a kind of leave say LAP, in advance, the competent
authority may……..
a) Sanction as CL
b) sanction as LWP
c) refuse to sanction it
d) convert it as commuted leave
95. A Railway shall be granted leave of any kind for a continuous period of not
exceeding……
a) 3 Years
b) 4 years
c) 5 years
d) 6 years
96. Which of the following leave can be combined with vacation in case of a school teacher?
a) Only LAP
b) Only LHAP
c) Any kind of leave
d) Special disability leave
97. How many occasions does a workshop staff be granted half a day’s LAP?
a) 6 occasions
b) 10 occasions
c) 6 occasions
d) 12 occasions
98. Hospital leave granted to a non-Gazetted Rly. Servant should not exceed a total of
……..when combined with other leave
a) 24 months
b) 26 months
c) 28 months
d) 18 months
99. What is the maximum limitation of Leave Not Due granted on medical certificate during
the entire period of service?
a) 360 days
b) 365 days
c) 370 days
d) 390 days
100. Maximum of study leave that can be granted to an employee during his entire service
period is ……..
a) 36 months
b) 28 months
302
c) 24 months
d) 30 months
101. In case of ‘Cut in pension’, for compulsory retirement as a measure of punishment,
leave encashment is admissible for…
a) 360 days
b) 150 days
c) un utilized days
d) not eligilble
102. Which of the following leave may be granted to a Rly. Servant, Volunteered to donate
blood in Govt./Rly. Hospitals for railway employees.
a) Special Casual leave
b) casual leave
c) LAP
d) LHAP
103. If a railway servant resigns from service during study leave, and it is converted into
regular leave as LAP/LHAP leaving balance, such a balance shall be treated as….
A) unauthorized absence
b) Extra ordinary leave
c) Study leave
d) Leave not due
104. Who is the Authority to grant study leave abroad?
A) Rly. Board
b) GM
c) DRM
d) CPO
105. Who is the Competent Authority to grant study leave within India?
A) Rly. Board
b) GM
c) DRM/CWM
d) CPO
106. Traffic Book consists of ______
A) Part A Station Account
B) Part B Net results of Apportionment
C) Traffic Account
D) All the above
107. Traffic Book is a compilation of earnings of a Zonal Railway comprising ______
A) Coaching
B) Goods
C) Sundry and other coaching including Net results of Apportionment
D) All the above
108. Traffic Account is a ledger account prepared in ______
A) Part A of Traffic Book
B) Part B of Traffic Book
C) Part C of Traffic Book
303
109. Closing Balance of Traffic Account represents ______
A) Gross earnings
B) Apportioned earnings
C) Originating earnings
D) Unrealized earnings
110. Incorporation of earnings of a Zonal railway into General Books is done ______
A) Through Transfer
B) Accountal through Focal point Bank
C) Through a JV in Part D of Traffic Book
D) All the above
111. Apportionment of earnings is done based on distance by ______
A) RITES
B) CRIS
C) Western Railway
D) Railway Board
112. Earnings of TTE are finally treated as ______

A) Apportioned like other earnings
B) Retained by collecting Railway
C) Both (a) and ( b)
113. Apportionment of Earnings is coordinated by ______
A) Railway Board
B) Western Railway
C) COFMOW
D) RITES
114. Method of Apportionment is based on ______
A) Centralised Apportionment
B) Independently done by Zonal Railways
C) Carried out by Railway Board
115. Difference between earnings as per Traffic Book and General Books is ______ A) Cash
in transit
B) Traffic Suspense
C) Double accountal
116. Apportioned Earnings are worked out on ______
A) Zonal Railways
B) Production Units
C) Indian Railways
D) All the above
117 At IR level earnings are actually on ______
A) Apportioned
B) Originating
C) Traffic receipts
118. Traffic Account is ledger of Home Railway, which serves as ______
A) Debtor for all earnings
304
B) Creditor for realization
C) Creditor for closing balance
D) All the above
119. Earnings of a Zonal Railway are incorporated into ______
A) Account Current of Zonal Railway
B) Sent to Railway Board directly by Traffic Accounts
C) Both (a) and (b)
120. Which side of Traffic Book Part D is Journalized.
A. Credit Side
B. Debit side
C. Both Debit and Credit side
121. In Which Part of the Traffic Book is Apportioned Earnings posted.
A. Part A
B. Part B
C. Part C
D. Part D
122. Ledger Account of the Home Railway is dealt in which Part
A. Part A
B. Part B
C. Part C
D. Part D
123.. Traffic Book is required to arrive
A. Originating earnings
B. Gross Earnings
C. Apportioned Earnings
124. Which Traffic is Apportioned
A. Local Traffic
B. Through Traffic
C. Cross traffic
125. Which is not a Credit item of Coaching Balance Sheet
A. Cash
B. BST
C. Other Vouchers
D. Parcels
ANSWERS
65. (c) 30 days

66. (c ) 20 days in a year
67. (a) 180 days
68. (b) 45 days
69. (c ) 15 days
70. (d) 300 days
71. (a) 2 ½ days per month
72. (a) 10 days
73. (d) Unlimited
74. (a) Less than two surviving children
305
75. (a) One year
76. (d) 12 days
77. (a) 16 days
78. (b) 240 days
79. (c ) Earning LAP
80. (d) Group ‘D’ only
81. (d ) Extra ordinary leave
82. (b) 60 days;
83. (d) ADRM
84. (d) Rly. School Teacher
85. (c) 180 days
86. (a) 360 days
87. (a) 6 months
88. (d) 280 days
89. (b) Casual labour with temporary status
90. (c) NFR;
91. (c) Group ‘C’ & Group ‘D’ staff but not supervisor
92. (a) Withdrawn
93. (a) On Medical Certificate
94. (c) Refuse to sanction it
95. (c) 5 years
96. (c) Any kind of leave
97. (a ) 6 occasions
98. (c ) 28 months
99. (a) 360 days
100. (a ) 36 months
101. (d) not eligilble
102. (a) Special Casual leave.
103. (b) Extra ordinary leave
104. (a) Rly. Board
105. (b) Rly. Board
106.D) All the above
108.C) Part C of Traffic Book
109.D) None of the above
110.C) Through a JV in Part D of Traffic Book
111.B) CRIS
112.B) Retained by collecting Railway
113.B) Western Railway
114.A) Centralised Apportionment
115.B) Traffic Suspense
116.A) Zonal Railways
117.B) Originating
119.A) Account Current of Zonal Railway
120.B. Debit side
121.B. Part B
122.C. Part C
123.C. Apportioned Earnings
124.B. Through Traffic
306
125.D. Parcels
No. Objective type Question

GRP
126 Material drawn from Stores Depots by workshops is debited to____.

कायशालाओ ◌ं ारा टोर िडपो सेली गई साम ी को ______ मडेिबट कया जाता है
(A) Workshop Manufacture Suspense account ड यूएमएस
(B) Labour suspense म
(C) Stores suspense टोर
(D) None of the above उपरो मसेकोई नह
127 M&P programme is budgeted under _______.

एम एं ड पी काय म का बजट _______ मरखा जाता है I
(A) PH-21 (B) PH-41 (C) PH-42 (D) PH-53
128 The document which is the authority for the shops to undertake manufacture of
component or assembling for which it is issued is called _____________.
वह द तावेज़ जो कायशालाओ ◌ंके िलए घटक या संयोजन के िनमाण के िलए ािधकार है -
_________
(A) Job card जॉब काड

(B) Route card ट काड
(C) Work order कायआदेश
(D) None of these उपरो मसेकोई नह
129 If store is classified as dead surplus store then :

य द टोर को डेड सर लस टोर के प मवग कृत कया जाता हैतो:
(A) It is not utilised in past 24 months. िपछले 24 महीन मइसका उपयोग नह

कया गया है। (B) It will not be utilised in next 24 months. अगले 24 महीन
मइसका उपयोग नह कया जाएगा। (C) Both A and B above. ए और बी दोन ।
(D) Only A के वल ए
130 Production shops in a workshop are: एक कायशाला मउ पादन क शालाए ह:
(A) Process shops या शालाए

(B) Job shops जॉब शालाए
(C) Both A and B above. ए और बी दोन ।
(D) None of the above. उपरो मसेकोई नह
131 What will be the rate of Additional Family Pension to the pensioner aged
307
88 years?88 वषक आयुके पशनभोगी को अित र पा रवा रक पशन क दर या
होगी?
(A) 20% (B) 30% (C) 40% (D) 50%
132 Exemption from disclosure of information under Right to information Act, 2005
is given in Section _________of the Act.
सूचना का अिधकार अिधिनयम, 2005 के तहत सूचना के कटीकरण सेछूट अिधिनयम क धारा
___ मदी गई है। (A) धारा 7/section 7 (B) धारा 5/ section 5 (C) धारा 8/section 8 (D)
धारा 11/section 11
133 Power to close items under part 1 of the railway board inspection report of zonal
railways lies with:-
रेलवेबोडक िनरी ण रपोट- भाग 1 के तहत मद को जोनल रेलवेमबंद करनेक शि कसके
पास है
(A) GM महा बंधक

(B) PFA मुख िव सलाहकार
(C) Dy. FA & CAO उप िव सलाहकार व मु य लेखा अिधकारी
(D) None of the above. उपरो मसेकोई नह
134 Which of the following statements is/are correct?

िन िलिखत मसेकौन सा कथन सही है?
Stock adjustment account is operated for recording differences arising
out of :- टॉक समायोजन खाता मतभेद को दजकरनेके िलए संचािलत कया
जाता हैजो क उ प होतेहै:- i) Variation in stock noticed on account of
Stock Verification.
टॉक स यापन के कारण देखी गई टॉक मिभ ता से
ii) Changes in Price of stock purchased from market or manufactured at
workshop. बाजार सेखरीदेगए या कायशाला मिन मत टॉक क क मत मप रवतन
से।
iii) Difference in book value and actual value realised on Scrap sale
ैप िब पर ा पु तक मू य और वा तिवक मू य मअंतर से
iv) Rounding off सं याओ ◌ंको पूणा कत करनेसे
(A) Only i and ii are correct के वल iऔर ii सही ह

(B) Only i, ii and iii are correct के वल i, ii और iii सही ह
(C) All are correct सब सही ह
(D) Only i and iii are correct के वल iऔर iii सही ह
135 Account Current which complies with Government Account is called

__________. वह सामियक खाता जो सरकारी खातेका अनुपालन करता है,
308
______कहलाता है I
(A) Finance account िव खाता

(B) Commercial account वािणि यक खाता
(C) Capital account पूंजी खाता
(D) Revenue Account राज व खाता
136 When advance payment is made to a supplier, the purchase is

जब कसी आपू तकताको अि म भुगतान कया जाता है, तो खरीद होती है
(A) Credited ेिडट

(B) Debited डेिबट
(C) No Entry made कोई िवि नह क गई
137 If an employee dies while in service then for how many years the family of the
deceased employee is entitled for the enhanced family pension?
य द कसी कमचारी क सेवा के दौरान मृ युहो जाती हैतो मृतक कमचारी का प रवार
कतनेवष के िलए बढ़ी ई पा रवा रक पशन का हकदार है?
(A) 05 years (B) 07 years (C) 10 years (D) None of these
138 The rate for deduction of liquidated damages is :

प रसमा नुकसान/प रसमापन हजाना क कटौती क दर है :
(A) 0.5 % per week of delay 0.5% ित स ाह क देरी

(B) 01 % per month of delay 01% ित माह क देरी
(C) 02 % per week of delay 02% ित स ाह क देरी
(D) 0.5 % per month of delay 0.5% ित माह क देरी
139 For paying enhanced tax rates the clause which should be
applicable is:- बढ़ी ई कर दर का भुगतान करनेके िलए जो लॉज
लागूहोना चािहए वह है:-
(A) Price variation clause मू य िभ ता खंड

(B) Statutory Variation clause वैधािनक िभ ता खंड
(C) Option clause िवक प खंड
(D) Splitting clause. िवभाजन खंड
140 Full form of MACP is_______.

(A) Minimum Assured Career Progression Scheme
(B) Modified Assured Career Progression Scheme
(C) Maximum Accelerated Career Progression Scheme
(D) Modified Accelerated Career Progression Scheme
309
141 Sales Suspense is used से स स पस होता है
(A) To watch over delivery of auctioned material against amount
received ा रािश के बदलेनीलाम साम ी क सुपुदगी पर नजर
रखनेके िलए
(B) To ensure correct recovery of due amounts सही रािश क वसूली सुिनि त
करनेके िलए (C) To ensure excess delivery is not made
यह सुिनि त करनेके िलए क अित र िवतरण नह कया गया है
(D) All of the above ऊपर के सभी
142 Turnover Ratio in Stores is calculated as

टोसमटनओवर अनुपात क गणना इस कार क जाती है
(A) Total Issues /Closing Balance*100 कु ल िनगम/समापन शेष*100

(B) Closing Balance/Total Issues*100. समापन शेष/कु ल िनगम*100
(C) Closing Balance /Total Receipt*100 समापन शेष/कु ल ाि *100
(D) Total Receipt /Closing Balance*100. कु ल ाि /समापन शेष*100
143 Stock will be debited टॉक डेिबट कया जाएगा
(A) On passing of Advance bill अि म िबल पास होनेपर

(B) On passing of RO bill आर ओ िबल पास होनेपर
(C) After preparation of RO आर ओ क तैयारी के बाद
(D) None of above उपरो मसेकोई नह
144 In WMS Budget, ‘Issues to Stores’ means ड यूएमएस बजट म, ' टोर इ यू' का अथहै
(A) Material manufactured by workshop to be stocked in depot
कायशाला ारा िन मत साम ी िजसका भ डारण िडपो महोगा
(B) Material returned by shop floor as it is excessअिधक होनेपर कायशाला सेलौटा
दी गई साम ी (C) Material received from other depots in case of shortages
कमी होनेपर अ य िडपो सेमंगवाई गई साम ी
(D) None of above उपरो मसेकोई नह
145 Credit balance in purchase Suspense indicates

खरीद स पस म ेिडट बैलस इंिगत करता है
(A) Material received but bills not paid साम ी िमली ले कन िबल का
भुगतान नह आ (B) Bills paid but material not received िबल का
भुगतान आ ले कन साम ी नह िमली (C) Either A or B या तो A या B
(D) Neither A or B न तो A और न ही B
146 When material enters Stock, the accounting entry is

जब साम ी टॉक म वेश करती है, तो लेखांकन िवि होती है
310
(A) Stock Debit,Cheques and Bills Credit टॉक डेिबट, चेक और िबल ेिडट
(B) Stock Debit, Bank Credit टॉक डेिबट, बक ेिडट
(C) Cheques and Bills Debit, Stock Credit चेक और िबल डेिबट,
टॉक ेिडट (D) Stock Debit, Purchase Suspense Credit टॉक
डेिबट, खरीद स पस ेिडट
147 The percentage of Test check to be done by AEN/XEN in measurement of ballast,

Earth work etc is िग ी, िम ी के काम आ द क माप मएईएन/ए सईएन ारा क जानेवाली
परी ण जांच का ितशत
(A) 100% (B) 75% (C) 60% (D) 50%
148 Introduction of a new station or omission of any station in the estimate is

treated as __. अनुमान म कसी नए टेशन को जोड़नेया कसी टेशन के हटानेको
______________माना जाता है I
(A) Single Tender एकल िनिवदा

(B) Material Modification मह वपूणसंशोधन
(C) Passenger Amenity या ी सुिवधा
(D) Operational requirement प रचालन आव यकता
149 Establishment matters have been mentioned in which part of Model

SOP 2018 मॉडल एसओपी 2018 के कस भाग म थापना मामल का उ लेख
कया गया है
(A) Part-D /भाग -डी (B) Part-F /भाग -एफ (C) Part-E / भाग- ई (D) Part-G / भाग -जी
150 Codal life of CCTV Camera and associated equipment and

video camera: सीसीटीवी कै मरा व संबंिधत उपकरण और वीिडयो कै
मरा का कोडल लाइफ:
(A) 8 Years (B) 7 Years (C) 6 Years (D) 5 Years
151 Codal life of electric locomotives :िव ुत इंजन का कोडल लाइफ :

(A) 35 Years (B) 32 Years (C) 30 Years (D) 25 Years
152 These are classified as ‘contingent expenses’

इ ह 'आकि मक य' के प म कया जा सकता है
(A) Hot weather establishment गममौसम मे थापना पर य

(B) Staff employed for upkeep of office कायालय रख-रखाव के िलए
िनयोिजत कमचारी (C) Expenditure on postage stamps डाक टकट पर
य
153 The object of completion Report is पूणता/समापन रपोटका उ े य है
311
(A) To know the actual cost of the work कायक वा तिवक लागत
जाननेके िलए (B) To compare actual cost with sanctioned cost &
regularize the same वीकृ त लागत के साथ वा तिवक लागत क
तुलना करना और उसेिनयिमत करना
(C) To close the accounts of the work काम का िहसाब- कताब
बंद करनेके िलए (D) None of these उपरो मसेकोई नह
154 Primary Unit of allocation denotes आवंटन क ाथिमक इकाई दशाती है
(A) Nature of expenditure यक कृित

(B) Object of expenditure य का उ े य
(C) Authority who has incurred the expenditure ािधकरण
िजसने य कया है (D) None of the above उपरो मसेकोई नह
155 Expenditure on Pension and retirement benefits is booked to which

demand पशन और सेवािनवृि लाभ पर य कस मांग मबुक कया जाता
है
(A) 11 (B) 12 (C) 13 (D) 14
156 Plan Head 4200 denotes लान हेड 4200 िन िपत करता है
(A) New lines नई लाइन

(B) M&P एम एं ड पी
(C) Other Electrical works अ य िव ुत काय
(D) Workshops कायशालाएं
157 Price variation clause is not applicable to मू य िभ ता खंड कस पर लागूनह होता है
(A) Works costing less than Rs. 5 crore 5 करोड़ पयेसेकम

लागत का काम (B) Zonal contracts जोन अनुबंध
(C) Service Tenders of less than 18 months period 18 महीनेसेकम अविध क
सेवा िनिवदाएं (D) All of the above ऊपर के सभी
158 Currency of a sanctioned estimate for works काय के िलए वीकृ त अनुमान क वैधता
(A) Normally 5 years from the date on which sanction has been
accorded आम तौर पर उस तारीख से 5 साल, िजस पर मंजूरी दी गई
हैI
(B) Two years दो साल
(C) Ten years irrespective of whether work is commenced or not
दस साल भलेही काम शु आ हो या नह
159 Authority competent to grant extension of time for completion
312
of contract ठेका पूरा करनेके िलए समय िव तार देनेके िलए स म
ािधकारी
(A) Accepting authority अनुबंध को वीकार करनेवाला ािधकरण

(B) Contract signing authority अनुबंध पर ह ता र करनेवाला ािधकरण
(C) One level above accepting authority
अनुबंध को वीकार करनेवाले ािधकरण सेएक तर ऊपर का ािधकरण
(D) Executive concerned संबंिधत कायपालक

एसओपी म, य द िव सहमित के संबंध मकोई उ लेख नह है, तो
(A) Finance concurrence is not required िव सहमित क आव यकता नह है

(B) Finance concurrence is required िव सहमित क आव यकता है
(C) Executive can decide on Finance concurrence कायपालक िव सहमित पर
िनणय लेसकतI है (D) None of the above उपरो मसेकोई नह
161 राजभाषा काया वयन सिमित क बैठक क आवृि कतनी होती है?
(A) महीनेमएक बार (B) 3 महीनेमएक बार (C) 6 महीनेमएक बार (D) साल मएक बार
162 Approval powers for appointment of Arbitrator rests with ______.

म य थ क िनयुि के िलए अनुमोदन शि याँ __________के पास ह I
(A) GM महा बंधक

(B) DGM उप महा बंधक
(C) PHOD िवभाग के धान मुख
163 Documents which are integral part of contracts द तावेज़ जो अनुबंध का अिभ अंग ह
(A) GCC, SCC जीसीसी, एससीसी

(B) Specifications िवशेष िववरण
(C) Schedule of rates, quantities दर क अनुसूची, मा ा
164 Permissible variation/excess in Zonal contract is limited up to

जोन अनुबंध मिभ ता/अिधकता के िलए अनुमेय सीमा है
(A) 100% (B) 50% (C) 25% (D) 10%
165 Work orders are issued against Zonal contracts. The maximum value of each work
order is जोनल ठेके के िव कायादेश जारी कया जाता है। येक कायआदेश क अिधकतम
सीमा है
(A) Rs. 2 lakhs (B) Rs. 2.5 lakhs (C) Rs. 3 lakhs (D) Rs. 5 lakhs
313
______ __________सेकम लागत वालेकाय के िलए िव तृत अनुमान तैयार
करनेक आव यकता नह है
(A) Rs. 10 lakhs (B) Rs. 5 lakhs (C) Rs. 3 lakhs (D) Rs. 2 lakhs
167 Sanction to the estimate is considered as ‘Technical sanction’ in case

of ____ _________अनुमान क मंजूरी को 'तकनीक मंजूरी' के प ममाना
जाता हैI
(A) Abstract Estimate सार अनुमान

(B) Detailed Estimate िव तृत अनुमान
(C) Revised Estimate संशोिधत अनुमान
(D) Completion Estimate समापन अनुमान
168 The benefit under MACP Scheme is available up to Level ___ of the
pay matrix. एमएसीपी योजना के तहत लाभ वेतन मै स के तर ___ तक
उपल ध है।
(A) 17 (B) 15 (C) 14 (D) 13
169 Administrative approval of competent Authority for incurring expenditure is

accorded at इस तर पर य करनेके िलए स म ािधकारी क शासिनक वीकृित
दान क जाती है
(A) Abstract Estimate सार अनुमान

(B) Detailed Estimate िव तृत अनुमान
(C) Revised Estimate संशोिधत अनुमान
(D) Completion Estimate समापन अनुमान
170 The Pension Fund gets the money from: पशन फं ड को पैसा िमलता है:
(A) Revenue earned by Railways रेलवे ारा अ जत राज व

(B) Capital पूंजी
(C) Budgetary Support बजटीय सहायता
(D) Extra Budgetary Support अित र बजटीय सहायता
171 Which is NOT a method for Expenditure Control?

य िनयं ण के िलए कौन सी िविध नह है?
(A) Budgetary Control and Financial Reviews बजटीय िनयं ण और

िव ीय समी ा (B) Internal Audit and CAG Audit आं त रक लेखा
परी ा और सीएजी लेखा परी ा (C) Review of Unsanctioned and
Objectionable items of Expenditure य क अ वीकृ त
एवंआपि जनक मद क समी ा
314
(D) Material Modification and Price Variation Clause
मह वपूणसंशोधन और मू य िभ ता खंड
172 Misclassifications (between Voted and Charged; Revenue and Capital segments;
between different sources of Financing etc) detected in the accounts are reflected in
Annexure ___? खात मपाए गए गलत वग करण (मत और भार य के बीच; राज व और
पूंजी खंड; िव के िविभ ोत के बीच आ द) को िजस अनुल क मदशाया जाता वह है -____:
(A) Annexure H (B) Annexure I (C) Annexure J (D) Annexure K
173 As a system of reporting to Parliament, Railways submit ___accounts for scrutiny

of C&AG संसद को रपोटकरनेक एक णाली के प म, रेलवे ______खात को सीएजी क
जांच के िलए तुत करता है
(A) Finance Accounts िव लेखा

(B) Capital and Revenue Accounts पूंजी और राज व खाते
(C) Account Current सामियक खाता
(D) Appropriation Accounts िविनयोग खाते
174 Unspent Budget allotment is_______. अ ियत बजट आवंटन -______
(A) Carried forward next year अगलेसाल के िलए आगेलेजाया जाता हI

(B) Revenue grant lapses, while Capital grant is carried forward to next
year राज व अनुदान पगत हो जाता है, जब क पूंजीगत अनुदान अगलेवषके
िलए अ नीत हो जाता हI (C) Both revenue and capital grants are available
for that financial year only राज व और पूंजीगत अनुदान दोन ही के वल उसी
िव ीय वषके िलए उपल ध होतेहI (D) None of these उपरो मसेकोई नह
175 Examples of Charged expenditure भा रत य के उदाहरण
(A) Pay and allowances of C&AG सीएजी का वेतन और भ े

(B) Any award decreed by court of law कानून क अदालत ारा याियक िनणय के
तहत कोई भी रािश (C) None of the above उपरो मसेकोई नह
(D) Both A and B above दोन A और B
176 Purchase suspense, other than in case of advance payment,

will have खरीद स पस म, अि म भुगतान के मामलेके अलIवा,
होगा
(A) Credit first ेिडट पहले

(B) Debit first डेिबट पहले
(C) Auction sales नीलामी िब
(D) Depot transfers िडपो ह तांतरण
177 Which of the following constitute Inventory Budget of IR under Capital

segment? िन िलिखत मसेकौनसेमद पूंजी खंड के तहत IR का इ वटरी बजट
315
बनातेहै
a. Stores Budget टोर बजट
b. WMS budget ड यूएमएस बजट
c. Misc. Advance (Capital) िविवध अि म (पूंजी)
d. Works Budget कायबजट
(A) a (B) b (C) a,b,c (D) a,b,c,d
178 Re-appropriation is NOT permissible between ___. कसके बीच पुन: िविनयोग क
अनुमित नह हैI a. Different grants िविभ अनुदान
b. Capital, railway funds, safety fund पूंजी, रेलवेकोष, सुर ा कोष
c. Voted and Charged मतदान और भार य
(A) All are correct सब सही ह

(B) b only correct के वल बी सही
(C) c only correct के वल सी सही
(D) a&c are correct ए और सी सही ह
179 As per RTI act, what is time limit to get the information concerning life and liberty
of person आरटीआई अिधिनयमIनुसार, ि जीवन और वतं ता सेसंबंिधत जानकारी ा
करनेक समय सीमा या है?
(A) 48 hours (B) 24 hours (C) 5 days (D) 10 days
180 Set the order of occurrence: म िनधा रत कर:

a. Provisional Para अनंितम पैरा
b. Draft Para ा ट पैरा
c. ATN एटीएन
d. Audit Para लेखापरी ा पैरा
(A) b, d, a, c (B) d,c,b,a (C) a,b,c,d (D) b,a,d,c
181 Procedure of disclosure of third party information is given in Section

_________of RTI Act. तीसरेप क जानकारी के कटीकरण क या आरटीआई
अिधिनयम क धारा _________ मदी गई है।
(A) धारा 7/section 7 (B) धारा 5/ section 5 (C) धारा 8/section 8 (D) धारा 11/section
11
182 All cash receipts and payments are posted in

सभी नकद ाि य और भुगतान को पो ट कया जाता है
(A) Cashier's Cash Book of Cash Office कै श ऑ फ़स क कैिशयर कै श बुक

(B) General Cash Book of Books section बु स से शन क जनरल कै श बुक
(C) Both are incorrect दोन ए और बी गलत ह
316
(D) A & B are correct दोन ए और बी सही ह
183 Which of the following is not shown in the Debt head report?
िन िलिखत मसेकौनसा ऋण शीष रपोटमनह दखाया जाता है?
(A) F Loans & Advances एफ ऋण और अि म

(B) L Retirement benefits एल सेवािनवृि लाभ
(C) I Small Savings आई छोटी बचत
(D) J Reserve Funds जे रजवफं ड
184 Accounts Current: Which of the following statement(s) is / are true?

सामियक खाता: िन िलिखत मसेकौन सा/सेकथन स य है/ह?
(A) Account Current figures are incorporated in Ways & Means position of
Union Govt. सामियक खाता आं कड़ेसंघ सरकार के तरीके और साधन क ि थित
मशािमल कए जातेह (B) Schedules are useful for MIS सामियक खातेक अनुसूिचयां
एमआईएस के िलए उपयोगी ह (C) Both are incorrect दोन A&B गलत ह
(D) Both A&B are correct दोन A&B सही ह
185 The principal of House Building Advance shall be recovered in not more than ___
equated monthly instalments(EMIs).
गृह िनमाण अि म का मूलधन ___ समान मािसक क त (ईएमआई) सेअिधक मवसूल
नह कया जाएगा। (A) 240. (B) 180 (C) 60. (D) 200
186 Upon receipt of encashed cheques clearance report from RBI, what JV entry is
made for clearing Cheques & Bills?
भारतीय रजवबक सेनकदीकृ त चेक समाशोधन रपोट ा होनेपर, चेक और िबल म या
जेवी िवि पा रत क जाती है
(A) Deposit with Reserve Bank Dr; Remittance into Bank Cr
रजवबक के पास जमा Dr; बक म ेषण Cr
(B) Deposit with Reserve Bank Dr; Cheques & Bills Cr
रजवबक के पास जमा Dr; चेक और िबल Cr
(C) Cheques &Bills(-) Cr; Deposit with Reserve Bank Cr
चेक और िबल (-) Cr; रजवबक के पास जमा Cr .
(D) None of these इनमसेकोई नह
187 What are the sources of Staff Benefit Fund? कमचारी लाभ कोष के ोत या ह?
(A) All receipts from fines जुमानेसे ा सभी रसीद

(B) All receipts from forfeited PF bonus of non gazette employees
अराजपि त कमचा रय के ज त पीएफ बोनस सेसभी ाि यां
(C) Unpaid wages beyond three years तीन साल सेअिधक का अद वेतन
317
188 Upon receipt of clearance report from RBI, what JV entry is passed for clearing
Remittance into Bank?
भारतीय रजवबक सेसमाशोधन रपोट ा होनेपर, बक ेषण मकौन सी जेवी िवि पा रत क
जाती है
(A) Deposit with Reserve Bank Dr; Remittance into Bank (-) Dr
रजवबक के पास जमा Dr; बक म ेषण (-) Dr
(B) Remittance into Bank Dr; Deposit with Reserve Bank Cr;
बक म ेषण Dr; रजवबक के पास जमा Cr;
(C) Deposit with Reserve Bank Dr; Cheques & Bills Cr
रजवबक के पास जमा Dr; चेक और िबल Cr
(D) None of these इनमसेकोई नह
189 In works expenditure Primary Unit 3 is used for

काय य म ाथिमक इकाई 3 का उपयोग कसके िलए कया जाता है
(A) Contractual payments संिवदा मक भुगतान

(B) Stores supplied from Stock टॉक सेआपू त क गई साम ी
(C) Productivity linked bonus उ पादकता सेजुड़ा बोनस
(D) Credit for released material जारी साम ी पर ेिडट
190 In works expenditure Pay & Allowances of staff is booked to which

Primary Unit? काय य मकमचा रय के वेतन और भ े कस ाथिमक इकाई को
बुक कए जातेह?
(A) 1 (B) 4 (C) 5 (D) 7
191 Subhead for Miscellaneous Advance under Inventories is

इ वटरी के तहत िविवध अि म के िलए उपशीषक है
(A) 7210 (B) 7310 (C) 7110 (D) 4110
192 Pick correct order in Accounting classification for works

काय के िलए लेखांकन वग करण मसही म चुन
(A) Source/subhead/plan head/primary unit ोत/उपशीष/योजना

शीष/ ाथिमक इकाई (B) Plan head/source/subhead/primary unit योजना
शीष/ ोत/उपशीष/ ाथिमक इकाई (C) Plan head/subhead/source/primary
unit योजना शीष/उपशीष/ ोत/ ाथिमक इकाई (D) Source/plan
head/subhead/primary unit ोत/योजना शीष/उपशीष/ ाथिमक इकाई
193 Review of works expenditure against funds allotted as well as estimate of work is
done by कसके ारा कायपर य क समी ा कायके अनुमान व आबं टत िनिधय के साथ
क जातीहै?
(A) Revenue Allocation Register राज व आवंटन रिज टर
318
(B) Contract Ledger अनुबंध खाता बही
(C) Works Register कायरिज टर
(D) Capital ledger पूंजी खाता बही
194 There are various methods to reduce cost of production, except

उ पादन क लागत को कम करनेके िविभ तरीके ह, िसवाय
A) Increase in production output उ पादन मवृि

B) Reduction in number of rejections अ वीकृित क सं या मकमी
C) Maintaining maximum inventory levels अिधकतम इ व ी
तर बनाए रखना D) Producing standardized products मानक कृ
त उ पाद का उ पादन
195 Which of the following is not depreciated िन िलिखत मसे कस मेमू य ास नह होता है
A) Plant and Machinery संयं और मशीनरी

B) Vehicles वाहन
C) Furniture फन चर
D) Land भूिम
196 Stock is _____. टॉक _____है
(A) Included in the category of Fixed assets अचल संपि य क

ेणी मशािमल (B) An intangible fixed asset एक अ पृ य अचल
संपि
(C) An investment एक िनवेश
(D) A part of current assets वतमान संपि का एक िह सा
197 What is that maintained for known liabilities _____. ात देनदा रय के िलए या रखा
जातI है_____
(A) Provision ावधान

(B) Reserve संचय
(C) Capital Reserve पूंजी संचय
(D) Reserve Fund सुरि त कोष
198 Rule 3A of Railway Services (Conduct) Rules, 1966 relates to

_______. रेल सेवा (आचरण) िनयम, १९६६ का िनयम ३ए ______
संबंिधत है
(A) Promptness and Courtesy त परता और सौज य

(B) Observance of Government’s policies सरकार क नीितय का पालन
(C) Employment of near relatives of railway servants in Firm having Government
patronage सरकारी संर ण ा फममरेल सेवक के िनकट संबंिधय का िनयोजन
319
(D) Taking part in politics and elections राजनीित और चुनाव मभाग लेना
199 Demanding dowry is prohibited under ___Of Railway Services (Conduct)

Rules, 1966.रेलवेसेवा (आचरण) िनयम, 1966 के_________के तहत दहेज क मांग
करना ितबंिधत है।
(A) Rule 13A (B) Rule 14 (C) Rule 3 (D) Rule 4
200 Standard Form used for placing a Railway Servant under Suspension is
_______. रेलवेकमचारी को िनलंबन के तहत रखनेके िलए इ तेमाल कया
जानेवाला मानक प है- _____
(A) SF-1 (B) SF-5 (C) SF-11 (D) SF 6
201 Maximum amount of advance that can be sanctioned from PF for treatment
purpose? इलाज के उ े य सेभिव य िनिध सेअिधकतम कतनी अि म रािश वीकृ त क
जा सकती है
(A) Equal to 3 months basic pay 3 महीनेके मूल वेतन के बराबर

(B) Equal to 6 months basic pay 6 महीनेके मूल वेतन के बराबर
(C) Up to 90% of the amount in the PF account पीएफ खातेमरािश
का 90% तक (D) Up to 75% of the amount in the PF account पीएफ
खातेमरािश का 75% तक
202 RPF/RPSF staff are eligible for cash compensation in lieu of attendance on
holidays maximum for _____ days in a calendar year.
आरपीएफ/आरपीएसएफ कमचारी एक कैलडर वषमअिधकतम _____ दन के िलए
छु य पर उपि थित के बदलेनकद मुआवजेके पा ह।
(A) 12 (B) 16 (C) 30 (D) 24
203 The ------------ of Railway Production Units have been appointed as

"Occupiers"ofthe respective units in terms of the provisions of the Factories
Act, 1948.
फ◌ै ी अिधिनयम, 1948 के ावधान के अनुसार रेलवेउ पादन इकाइय के ---------- को
संबंिधत इकाइय के"अिधभोगी" के प मिनयु कया गया है।
(A) General Managers महा बंधक

(B) Chief Mechanical Engineers / CWM मु य यांि क
इंजीिनयर / सीड यूएम(C) Chief Personnel Officers मु य
का मक अिधकारी
(D) Chief Security Commissioners मु य सुर ा आयु
204 For how many maximum days leave encashment in a spell during service can be
granted ? सेवा के दौरान एक अविध मअिधकतम कतने दन के अवकाश नकदीकरण क
अनुमित दी जा सकती है?
(A) 20 days (B) 30 days (C) 60 days (D) 10 days
320
205 िन िलिखत मसेकौन सा पुर कार "उ कृ लेखन" के िलए राजभाषा िवभाग, गृह मं ालय ारा
दया जाता है
(A) राजभाषा गौरव पुर कार

(B) राजभाषा क त पुर कार
(C) उपरो मसेकोई नह
(D) दोन A और B
**********************
Answer
Question Answer
No.
126 (A) Workshop Manufacture Suspense account ड यूएमएसmparh [kkrk
127 (B) PH-41
128 (B) Route card ट काड
129 (C) Both A and B above. ए और बी दोन ।
130 (C) Both A and B above. ए और बी दोन ।
131 (B) 30%
132 (C) धारा 8/section 8
133 (B) PFA मुख िव सलाहकार
134 (C) All are correct सब सही ह
135 (A) Finance account िव खाता
136 (B) Debited डेिबट
137 (C) 10 years
138 (A) 0.5 % per week of delay 0.5% ित स ाह क देरी
139 (B) Statutory Variation clause वैधािनक िभ ता खंड
140 (B) Modified Assured Career Progression Scheme
141 (A) To watch over delivery of auctioned material against amount

received ा रािश के बदलेनीलाम साम ी क सुपुदगी पर नजर रखनेके िलए
142 (B) Closing Balance/Total Issues*100. समापन शेष/कु ल िनगम*100
321
143 (C) After preparation of RO आर ओ क तैयारी के बाद
144 (A) Material manufactured by workshop to be stocked in

depot कायशाला ारा िन मत साम ी िजसका भ डारण िडपो
महोगा
145 (A) Material received but bills not paid साम ी िमली ले कन िबल का भुगतान नह
आ
146 (D) Stock Debit, Purchase Suspense Credit टॉक डेिबट, खरीद स पस ेिडट
147 (A) 100%
148 (B) Material Modification मह वपूणसंशोधन
149 (B) Part-F /भाग -एफ
150 (A) 8 Years
151 (A) 35 Years
152 (D) All of the above ऊपर के सभी
153 (B) To compare actual cost with sanctioned cost & regularize the same
वीकृ त लागत के साथ वा तिवक लागत क तुलना करना और उसेिनयिमत
करना
154 (B) Object of expenditure य का उ े य
155 (C) 13
156 (D) Workshops कायशालाएं
158 (A) Normally 5 years from the date on which sanction has been
accorded आम तौर पर उस तारीख से 5 साल, िजस पर मंजूरी दी गई हैI
159 (B) Contract signing authority अनुबंध पर ह ता र करनेवाला ािधकरण
160 (B) Finance concurrence is required िव सहमित क आव यकता है
161 (B) 3 महीनेमएक बार
162 (A) GM महा बंधक
164 (C) 25%
165 (D) Rs. 5 lakhs
322
166 (B) Rs. 5 lakhs
167 (B) Detailed Estimate िव तृत अनुमान
168 (B) 15
169 (A) Abstract Estimate सार अनुमान
170 (A) Revenue earned by Railways रेलवे ारा अ जत राज व
171 (D) Material Modification and Price Variation Clause

मह वपूणसंशोधन और मू य िभ ता खंड
172 (C) Annexure J अनुल क जे
173 (D) Appropriation Accounts िविनयोग खाते
174 (C) Both revenue and capital grants are available for that financial year
only राज व और पूंजीगत अनुदान दोन ही के वल उसी िव ीय वषके िलए उपल ध
होतेहI
175 (D) Both A and B above दोन A और B
176 (A) Credit first ेिडट पहले
177 (C) a,b,c
178 (A) All are correct सब सही ह
179 (A) 48 hours
180 (D) b,a,d,c
181 (D) धारा 11/section 11
182 (D) A & B are correct दोन ए और बी सही ह
183 (B) L Retirement benefits एल सेवािनवृि लाभ
184 (D) Both A&B are correct दोन A&B सही ह
185 (B) 180
186 (C) Cheques &Bills(-) Cr; Deposit with Reserve Bank Cr

चेक और िबल (-) Cr; रजवबक के पास जमा Cr
188 (A) Deposit with Reserve Bank Dr; Remittance into Bank (-)
Dr रजवबक के पास जमा Dr; बक म ेषण (-) Dr
323
189 (A) Contractual payments संिवदा मक भुगतान
190 (A) 1
191 (B) 7310
192 (D) Source/plan head/subhead/primary unit ोत/योजना

शीष/उपशीष/ ाथिमक इकाई
193 (C) Works Register कायरिज टर
194 C) Maintaining maximum inventory levels अिधकतम इ व ी तर बनाए रखना
195 D) Land भूिम
196 (D) A part of current assets वतमान संपि का एक िह सा
197 (A) Provision ावधान
198 (A) Promptness and Courtesy त परता और सौज य
199 (A) Rule 13A
200 (A) SF-1
201 (C) Up to 90% of the amount in the PF account पीएफ खातेमरािश का 90% तक
202 (C) 30
203 (B) Chief Mechanical Engineers / CWM मु य यांि क इंजीिनयर / सीड यूएम
204 (D) 10 days
205 (A) राजभाषा गौरव पुर कार
324
CHAPTER 1
STORES ACCOUNT
1. Turnover ratio (other than fuel) for a year is calculated on

a. Closing stock /total issues during the year
b. [Closing stock + closing balances of all suspense heads(other than fuel)]/total
issues during the year
c. Total issues during the year/total closing stock of a year
Answer: b.
2. Projections for the ensuing year is called :
a) Budget grant
b) Revised estimate
c) Revised grant
d) Final modification
Answer : a
3. As per codal provisions ideal closing balance for stores in stock should be :
a) 40 per cent of the average issue of ordinary stores for one year plus the cost of
emergency stores.
b) Cost of only emergency stores
c) Cost of only surplus stores and emergency stores
Answer : a
4. Full form of PL number is :
a) Price ledger nubber
b) Price list number
c) Primary ledger
Answer : b
5. PL number comprises of ---- digits :
a) 2 digits
b) 4 digits
c) 8 digits
d) 16 digits
Answer : c
6. The item which do not have regular requirement are called :
a) Stock items
b) Non-stock items
c) Surplus items
d) Emergency stores
Answer : b
7. Full form of IMMIS is :
10
a) Indian material management information system
b) International material management information system
c) Internal manpower management information system
d) Integrated material management information system
Answer : d
8. In IMMIS, M140 Report indicates :
a) All the traffic transactions that took place in a depot during a month
b) All stores transactions both receipts and issues that took place during a month in
various stores depots in a zone
c) Only Material Receipt transactions that took place during a month in a depot
Answer: b
9. In IMMIS reports- Depot transfer issues made during a month are reflected in
statement no.
a) 21
b) 22
c) 23
d) 24
Answer: b
10. In IMMIS reports Book transfers made during a month are shown in statement no.
a) 01
b) 02
c) 03
Answer: a
11. In IMMIS reports issues made to divisions are shown in statement no.
a) 24
b) 23
c) 22
d) 05
Answer: b
12. In IMMIS reports, transactions pertaining to Stock verification are shown in

statement no.
a) 8 to 15
b) 7
c) 4&5
Answer: a
13. In IMMIS reports, material found in the stores depot without proper vouchers is
accounted for through DVS ( Departmental verifications sheets) and is shown in
statement no.
a) 16
b) 1
10
c) 24
Answer: a
14. Difference between book value and sale value in a particular month for a depot is
booked in :
a) Sale suspense
b) Purchase suspense
c) Stores in transit
d) Stock adjustment account
Answer: d
15. Stores in Indian railways are classified into :
a) 28 major groups and 98 main groups
b) 25 major groups and 99 main groups
c) Only 99 main groups
Answer: a
16. Uncleared balances at the end of a quarter in Stock adjustment account are cleared
by obtaining sanction of
a) Section officer
b) HOD
c) DY FA&CAO/S
d) GM/AGM
Answer: d
17. In IMMIS reports , transactions of a particular material are found in
a) Priced ledger
b) Class ledger
c) Abstract of receipt and issues
d) Stock master
Answer: a
18. In Stores accounts terminology, BAR is known as :

a) Book Average rate
b) Best available rate
c) Book accountal rate
Answer: a
19. Full form of RO in Stores accounts is :
a) Receipt order
b) Receipt office
c) Receipt outgo
Answer: a
10
20. In stores accounts, Card code 44 is used for :
a) RO
b) Issue voucher
c) DVS
d) Sale issue notes
Answer: a
21. In stores accounts, Card code 49 is used for :
a) Accountal of unconnected receipts
b) Accountal of issues notes
c) Accountal of work shop isuses
Answer: a
22. In stores accounts, results of stock verification done by Accounts stock verifiers is
posted through voucher with :
a) CC 41
b) CC58
c) CC57
Answer: a
23. Adjustments to the stock sheets is taken by Accounts staff and posted in Priced
ledger through voucher in
a) CC 41
b) CC42
c) CC43
d) CC44
Answer: b
24. Stock sheet of deficiency means :
a) Ground balance is more than book balance
b) Ground balance is less than book balance
c) No material in ground
Answer: b
25. Stock sheet of excess means :
a) Ground balance is more than book balance
b) Ground balance is less than book balance
c) No material in ground
Answer: a
26. Statement no 8 in SMS indicates :
a) Ground balance is equal to book balance and difference is nil
b) Ground balance is not equal to book balance and difference is not nil
c) Ground balance is more than book balance and there is a difference
10
Answer : a
27. Excess in statement no. 9,10,11 of in IMMIS is accounted as
a) Credit to Stock Adjustment Account and debit to stock
b) Credit to stock and debit to Stock adjustment account
c) Credit to stock and debit to Purchase suspense Account
d) Credit to Purchase Suspense Account and debit to Stock adjustment account.
Answer: a
28. When material is received in the depot , it is first accounted for in :
a) Daily receipt register
b) Ward register
c) Priced ledger
Answer: a
29. Sale of material is accounted for in allocation:

a) 20714208 and 20714308
b) 20712808
c) 20712708
Answer: a
30. When RO is posted in the Priced ledger then following transactions take place:
a) Stock is debited and Purchase suspense is credited
b) Stock Adjustment account is credited and Purchase suspense is debited
c) Stores in transit depot transfer account debited and Stock is credited
Answer: a
31. LC means:
a) Letter of credit
b) Lost certificate
c) Lot certificate
Answer: a
32. Who is the signing authority of Non-stock demand value uptoRs. 15 Lakh?
a) HOD
b) PHOD
c) JAG
d) S Scale
Answer: c
33. PAC signing power for above Rs 25 Lakhs is vested with:
a) HOD
b) PHOD
c) JAG
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d) S Scale
Answer: b
34. Stock indents valuing between 3 cr to 20 cr are vetted by :
a) HOD
b) PHOD
c) JAG
d) S Scale
Answer: a
35. SR SCALE level tender committee in Stores matters deals with cases upto:
a) More than Rs 50 lakhs and UptoRs 1 crore
b) More than Rs 10 lakhs and up to Rs 50 Lakhs
c) More than Rs 1 lakh and up to Rs 1 crore
Answer: a
36. Recovery of LD is done @ 0.5% per ----
a) Week
b) Day
c) Month
d) Year
Answer: a
37. Full form of GST is---
a) Goods and service tax
b) Government service Tax
c) Goods and sales tax
d) Government sales tax
Answer: a
. 38. In maxima-minima method quantity to be recouped is equal to
a) Maximum + minimum+ pending demand-(Stock +dues)
b) Maximum+ minimum- buffer
c) Maximum – (stock+ dues)
d) Maximum-minimum – (Stock-dues)
Answer: a
39.Total cost of material:
a) Purchase cost + ordering cost + Carrying cost

b) Total quantity x Rate + Carrying cost
c) Maximum quantity rate + Ordering cost
d) Average consumption rate + Ordering cost +Carrying cost
answer: a
40. What is difference in rate contract as compared to firm price contracts ?
a) Both have fie quantity but varying rates
b) Rates are fixed in both but quantity is variable in rate contracts
c) Quantity can change in firm price contract but not I rate contracts
10
d)none of the above.
Answer: b
41. Upper limit of recovery Liquidated Damage in supply contract is
a) 10%
b) 5%
c) 12%
d) 2%
Answer: a
42. Firm is bound to give offer as per Railways Tender Enquiry only
a) Yes
b) No
c) Depends
Answer: a
43. Security Deposit shall remain valid for a period of _________ days beyond the date of
completion of all contract obligations.
a) 30 days
b) 60 days
c) 90 days
d) 100 days
Answer: b
44. In store purchase PVC clause means
a) Power variation clause
b) Price variation clause
c) Purchase variation clause
d) Preferential variation clause
Answer: b
45. In Stores Contracts, SVC means:
a) Statutory variation clause
b) Standard variation clause
c) Standard verification clause
Answer: a
46. In stores contracts valuing above Rs 50 cr, amount of Security deposit levied is :
a) 1 cr
b) 25 lakhs
c) 50 lakhs
Answer: a
47. What is the full form of GeM?

a) Government-e-Model
b) Global electronic Marketplace
c) Global energy Market
10
d) Government-e-Marketplace
Answer: d
48. GeM is a platform for purchase of -
a) Common Goods & Services
b) Only common Goods
c) All types of Railway stores
d) Only electronic goods
Answer: a
49. GeM is a platform for purchase by -
a) Only Ministry of Railways
b) All citizens of India
c) All the Govt. Departments
d) Anybody
Answer: c
50. GeM aims to -
a) Increase transparency & efficiency in public procurement
b) Increase speed of public procurement
c) Both a & b
d) Increase expenditure in public procurement
Answer: c
51. Under which rule, purchase through GeM is mandatory -
a) Rule 149 of General Financial Rules 2017
b) Rule 129 of IRS conditions of contract
c) Rule 197 of GFR
d) Rule 2016
Answer: a
52. In GeM purchase: What is the full form of CRAC -?
a) Combined Receipt and Acceptance Certificate.
b) Closure report & acceptance certificate.
c) Consignee report & acceptance certificate.
d) Consignee Receipt and Acceptance Certificate.
Answer: d
53. In GEM terminology -Full form of SLA -
a) Standard Level Admin
b) Service Level Agreement
10
c) Service Lending Admin
d) Standard Loading Agreement
Answer: b
54. AAC Means

(A) Actual Annual Consumption
(B) Average Annual Consumption
(C) Anticipated Annual course
Answer : B
55. Period of AAC is _________________
a. 12 months
b. 24 months
c. 3 months
Answer : a
56. Vetting is conveyed every year for _________ Category items
a. B Category
b. A Category
c. C & D Category
Answer :b
57. Option Clause is included in ________________
a. Notice Inviting Tender

b. Purchase Order
c. Nowhere
Answer: a
58. Purchase of imported WTA items is handled by ________________
a. RWF
b. ICF
c. Zonal Railways
d. Railway Board
10
Answer : d
59. Time elapsed from the date of realization of need of recoupment to the physical
receipt of material is termed as _________________
a. Buffer time
b. Interim period
c. Contract period
d. Lead time
Answer: d
60. Outstanding quantities against all live purchase orders are termed as _________
a. Covered dues
b. Uncovered dues
c. In process dues
d. Dead dues
Answer: a
61. Buffer Stock is also known as_______________
(a) Critical stock

(b) Safety Stock
(C) Inactive stock
(d) emergency stock
Answer: b
62. Disposal of scrap may be done by
(a) Auction
(b) Sale by tender
(c) Sale to other Govt. department and undertakings
(d) All above
Answer : d
63. A’ category items are verified-
(a) Once in a year

(b) Once in two years
(c) Twice in a year
(d) once in 9 months
Answer : c
64. In Indian Railways 'A' category items generally represent what percentage of total
consumption value?
a) 50 %
b) 90%
c) 65%
d) 70%
Answer: d
10
65. In a Rate Contract –
A) Qty. is not specified

B) Delivery period is not specified
C) Rough estimate of Qty. is given
D) Qty. to be supplied is fixed
Answer : a
66. Force Majeure Clause, in certain ‘Acts of God’ situations, allows parties to
___________
(A) Defer performance of their contractual obligations

(B) End the contract without financial repercussions on either side
(C) Both
(D) Neither
Answer: C
67. EMD exemption is given to the following categories of tenderers __________
(A) MSMEs registered with DIC
(B) MSMEs registered with NSIC
(C) RDSO approved firms
Answer : D
68. Option Clause in Stores contracts enables Railway to place an order of 30% above
or below the PO quantity
(A) Railway can enforce this quantity
(B) Supplier can request this additional quantity
(C) Railway has to take supplier’s consent
(D) A separate negotiation has to be done for this quantity
Answer: A
69. Option Clause in Stores contracts enables Railway to place an order of ---% above
(A) 25%
(B) 30%
(C) 35%
(D) 40%
Answer : B
70. Direct Acceptance of tenders means
(A) Stores Officer can place order on the firm without tender
(B) Stores Officer can place order on the firm without Tender Committee
(C) Stores Officer can place order on the firm on quotation basis
(D) Stores Officer can place order on the firm with finance concurrence
Answer: B
71. Stores tenders are governed by

(A) IRS Conditions of Contract
(B) GCC
10
(C) Both
(D) Neither
Answer: A
72. Vetting of which category items has been discontinued in model SOP 2018.
(A) A
(B) B&C
(C) Only B
Answer : B
73. Spot purchase of both Stock and non- stock items above Rs 25 lakhs in HQRS can
be made
(A) With concurrence of SAG and sanction of AGM
(B) With concurrence of PFA and sanction of PHOD
(C) With approval of Railway Board
(D) With concurrence of associate finance and sanction of DRM
Answer : A
74. 30% option clause should be incorporated in supply contract to

(A) Fulfil the additional requirement
(B) To reduce outdated stock
(C) Both A & B
Answer : C
75. What % of Net Procured Quantity in regular supplied tenders can be ordered to
developmental vendors?
(A) upto 10%
(B) upto 20%
(C) upto 5%
(D) upto 25%
Answer: B
76. For approval of AAC OF A,B and C category items vetting of HQ finance is
required only for
(A) A Category
(B) B category
(C) A & B category
(D) A, B and C category.
Answer: A
77. A two packet system of purchase ensures that
(A) The tender committee is not influenced only by the price bid
(B) The technical qualifications of the tenderers is the primary criteria for selection
of tenders
(C) Both of the above
10
Answer: C
78. A two packet system of tendering means
(A) There are two stages of evaluation, technical and financial
(B) The tenderer submits only technical bid at first
(C) The technical bid is evaluated first
(D) All the above
Answer : D
79. If only one offer is received in an open tender

(A) Tender should be discharged
(B) Tender should be accepted
(C) Item should be retendered
(D) A&C
Answer: B
80. Limited tenders in Stores may be called from

(A) Registered Approved Suppliers for that item only
(B) Any vendors
(C) From a Single firm
Answer : A
81. The delivery period in supply contract shall be reckoned

(A) From the date of issue of purchase order
(B) From the date of issue of PO/Letter of advanceacceptance
(C) Both A & B
(D) By the discretion of competent authority of purchaser department
Answer : B
82. In supply tender if price differential between L-1 & L-2 is more than 3% and upto
5% then quantity distribution ratio between L-1 & L-2 will be
(A) 60:40
(B) 50:50
(C) 65:35
(D) 70:30
Answer: C
83. If terms and condition in PO to be changed then:-
(A) Fresh PO is issued.
(B) Modification advice is issued.
(C) Cancellation advise is issued.
(D) above c) then a) is issued
Answer : B
84 HSD Oil for Loco Traction is procured in Indian Railways by floating

a. Open tenders.
10
b. Through Railway Board Rate contracts.
c. By global tenders.
Answer (B)
85 Taxes of HSD oil sales is

a. Debited to Revenue demands
b. Credited to Revenue demands
c. Deducted from expenditure.
Answer (C)
86 Outward departmental TCs are forwarded and settled through

a. E-recon.
b. E-office.
c. Monthly TC meetings.
Answer(A)
87 Budget grant for the year is allotted

a. In the beginning of the financial year on the basis of RE/BE submitted in the
previous financial year.
b. After submission of Revised Estimate for the current financial year
c. After submission of Final Modification Estimate
Answer (A)
88 The prime cost of HSD oil consumed by home railway locos are booked to
a. Capital head under demand 16
b. Revenue head under demand 10
c. Railway board and apportioned among the railways.
Answer(B)
89 The fuel stocking points owned by railways are known as

a. Railway Consumer Depots
b. Railway diesel Depots.
c. TFM depots.
10
Answer (A)
90 Permitted ceiling of handling loss of Traction fuel at a fuel depot will stand at
a. 0.1% of the cumulative issues from last stock verification.
b. 0.01% of the cumulative issues from last stock verification.
c. 0.1% of fuel received in the depot from last stock verification.
Answer(A)
91. Payment to Suppliers/Contractors/Staff is being arranged in which mode currently?

a) CASH
b) ECS
c) RTGS
d) NEFT
Answer (D)
92. Unpaid payments to Suppliers/Contractors are rearranged by which mode?

a) Cheque
b) ECS
c) RTGS
d) CASH
Answer(A)
93. Suspense Heads being maintained in Books Section of DivnAcct.Unit?

a) Cheques & Bills
b) Remittance into Bank
c) Deposit Unpaid
d) All except b
Answer(D)
94 Deposit (stores)Suspense Head Balance is always?

a) Credit
b) Debit
c) Irregular
d) None of the Above
Answer (A)
10
95 While Clearing Suspense Head by transfer to Other Unit in Journal Voucher we
need to operate
a) Debit
b) Minus Credit
c) Both depending upon transaction
Answer(B)
96 Suspense Balances Review is to be Compiled

a) Monthly
b) Quarterly
c) Half Yearly
d) Annually
Answer(C)
97 Security Deposit of vendors are to be released

a) As and when demanded by Supplier/Contractor
b) Certification by Executive/User Department
c) Successful Completion of work
d) All of them
Answer (D)
98 Suppliers Bills Payments can be arranged only if

a) Bills are Passed
b) On confirmation of Funds Availability
c) On confirmation of Ex-chequer allotment availability
d) All of these
Answer (D)
99 Disbursement of Payments through digital mode is responsibility of whom?

a) Chief Cashier
b) DC
c) SR AFA Books
d) Sr SO(A.cs)
Answer(C)
100) Money received in Railways in form of Cheques is accounted in the final head of
account known as _____
a) Remittance into Bank
b) Reserve Bank Suspense
10
c) Reserve Bank Deposits
d) Cheques & Bills
Answer(C)
101 .In what all forms the Security Deposit can be collected
a. Cash
b. Fixed Deposit Receipt
c. Recovery from Bills
d. Bank Guarantee
e. All except A
Answer (E)
102 . SMS in Stores Accounts Means

a) Stores Management Service
b) Stores Monthly Supply
c) Stores Monthly Summary
d) Suspense Management System
Answer(C)
103 Stores Monthly Summary Covers

a) All material received in the Depots
b) Materials Issued on Sale Basis
c) Materials Transferred between Depots
d) All of the above
Answer(c)
104 EMD Exemption is given to following categories of tenderers?

a) MSMEs registered with DIC
b) MSMEs registered NSIC
c) RDSO approved firms
d) All of the Above
Answer(D)
105 Transactions pertaining to Adjustments are

a) Inter accounting Unit book keeping transactions
b) Intra accounting Unit book keeping transactions
c) None of these
d) Both a & b
Answer(D)
106 Exchequer Control is

10
a) Imposing restrictions on drawing limits on the banks
b) Self imposed expenditure discipline against Budget Allotment
c) Self imposed expenditure discipline against Cash Portion of Budget
Allotment
d) None of these
Answer (D)
107 Performance Guarantee Deposited in Cash are returned to supplier.

a) After Passing of Final Bill
b) On certification of Successful completion of Supply
c) Neither of them
d) Both of them
Answer (c)
108 Presently the Stores Suspense is maintained

a) IREPS
b) IMMIS
c) IPAS
d) All of them
Answer( D)
109 Primary Unit in the allocation are denotes :
a) Object of expenditure
b) Type of expenditure
c) Whether a stock or non- stock item
Answer(a)
110 HSD oil purchased for traction purpose on Indian Railways is a

A) Stock Item
B) Non Stock item
C) PAC Item
D) Local purchase item
Answer: (B)
111 . Global Tender Enquiry will be invited for value above

A) Rs.100Cr
B) Rs.150Cr
C) Rs 200Cr
D) Rs 250Cr
Answer (C)
112 . Force Majeure Clause, in certain ‘Acts of God’ situations, allows parties to
10
( B) End the contract without financial repercussions on either side
(C) Both
(D) Neither
Answer (C)
113 Total members in a Stores TC above 50 lakhs and uptoRs 1 crore will be:-
( A) 2
(B) 3
(C) 4
(D) 5
Answer A
114 Accepting authority for TC above Rs 1 crore and upto10 crore will be :-
(A) GM
(B) AGM
(C) CMM
(D) DY CMM
ANSWER( C)
115) For indigenous procurement open tender of a non-GeM item in normal

courseSr Scale Office has power of Rs :-
(A) 3 lakhs
( B) 8 lakhs
(C) 25 lakhs
(D) 50 lakhs
Answer B
116) As per Income Tax guidelines, Income Tax on procument of HSD is levied on
A)Prime Cost of HSD
B)Total price after levy of Excise Duty
C)Landed Price or Total price after levy of ED,ST and VAT
D) Income Tax is not leviable on HSD
Answer( B)
117) 8 The stamp paper value of bank guarantee should be equivalent to :-

( A) .10 % of contract value
(B) .25% of contact value
(C) .50% of contact value
(D) .75% of contract value
Answer (B)
118 )H.S.Diesel for traction purpose is booked to SMH

A) 05
B) 06
10
C) 07
D) 08
ANSWER (D)
119 EMD of unsuccessful tenderer is refunded

A) Manually on receipt of Pay order from Stores Dept.
B) On receipt of on-line pay-order from Stores Dept.
C) On receipt of advice from unsuccessful vendor
D) Retained for further Tenders.
Answer(B)
120 . From which kind of vendor can LD not be taken in case of late supply?
(A) Approved vendor
(B) Developmental vendor
(C) Where Tender conditions contains not imposing of LD
(D) Both B & C
Answer D
121 .As per Rate Contract the Fuel Bill for Traction purpose is to be paid
within
A) Four Days of registration
B) One week of Registration
C) Ten days of registration
D) None of the Above
Answer (A)
122 ) HSD Bills by the Oil Manufacturing companies are

A) Submitted on-line through IREPS
B) Submitted on-line through AIMS
C) Submitted in the RCDs
D) Submitted in Acoounts office directly.
Answer D
123 .what does PL stands for in Stores Items

A) Price Ledger No.
B) Price List No.
C) Paid Ledger No.
D) Paid List No.
Answer B
124 .PL no of Railway stores consists of

A) 6 digits
B)7 digits
C) 8 Digits
D) 9 Digits
Answer C
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125 ) UDM developed by CRIS stands for
A) United Development Module
B) Unified Depot Module
C) User Depot Module
Answer (C)
126) While passing the HSD bills for traction purpose the Cost is bifurcated as
A) HSD Cost and Railway Cost
B) OM C Cost and Railway Cost
C) Prime cost and Taxes
D) Product Price and Taxes
Answer C
127) RCD working as TFMs are

A) Managed by Railways
B) Managed by OMCs
C) Jointly managed by Railways and OMCs
Answer (B)
128. For purchase through tender / placing indents in the normal course for stock
and non stock item CMM has power of upto :-
( A) 1 crore
(B) 2 crore
(C) 5 crore
(D) 10 crore
Answer (C)
129 A contract under which, during the period of its currency, the contractor
engages to supply material on demand, irrespective of quantity, at fixed unit
rate or prices within a given period of the receipt of such demand is called:-
(A) Rate contracts
( B) Running contracts
(C) Schedule contract.
(D) Lump sum contract
Answer ( A)
130. The Supervisory Cadre of Accounts Dept responsible for Stock Verification of Stores
Depots is Known as
A. Asst Stock Verifier
B. Asst Financial advisor (stores)
C Inspector of Stores Accounts
D. Depot Stock Supervisor
10
Answer (C)
131. A contract under which, during the period of its currency, the contractor
engages to supply material on demand, irrespective of quantity, at fixed unit
rate or prices within a given period of the receipt of such demand is called:-
(A) Rate contracts
( B) Running contracts
(D) Lump sum contract
Answer ( A)
132. The Supervisory Cadre of Accounts Dept responsible for Stock Verification of Stores
Depots is Known as
A. Asst Stock Verifier
B. Asst Financial advisor (stores)
C Inspector of Stores Accounts
D. Depot Stock Supervisor
Answer (C)
133. Excise duty paid/payble is booked under which PU for purchase of material.
(a) 22
(b) 34
(c) 36
(d) 37
Answer: c
134. Sales tax paid/payble is booked under which PU for purchase of material.
(a) 38
(b) 34
(c) 36
(d) 37
Answer: a
135. Other expenses paid/payble is booked under which PU for purchase of material.
(a) 38
(b) 99
(c) 36
(d) 37
Answer : b
136.Fuel from stockof home Railway locomotives fuelled is booked under which PU by
foreign Railway.
(a) 64
(b) 60
(c) 34
(d) 63
10
Answer: b
137. What are the percentage deducted as TDS under section 194Q.
(a) 0.01
(b) 0.001
(c) 0.1
(d) 0.0001
Answer: c
138. Inter Railway adjustment of wages/labour cost of POH and other repairs from WMS
A/C to revenue heads is done under PU:
(a) 63
(b) 64
(c) 61
(d) 62
Answer: a
139. Inter Railway adjustment of debits towards material used in POH and other repairs
from WMS A/C to revenue heads is done under PU.
(a) 33
(b) 34
(c) 63
(d) 64
Answer: d
140. Transfer debit/credit of loco performance (GTKMs debits/credits) is booked under

which PU.
(a) 33
(b) 34
(c) 61
(d) 64
Answer: c
141. From fuel bills passed other taxes booked to which demand.
(a) 10
(b) 09
(c) 08
(d) 07
Answer: a
142. From fuel bills passed prime cost booked to which demand.
(a) 10
(b) 16
(c) 08
(d) 09
Answer: b
10
143. EMD amount shall be ____ of the estimated value of the tender rounded off to
nearest higher Rs.10.
a. 5%
b. 8%
c. 3%
Answer :a
144. The successful tenderer shall have to deposit Security deposit(SD) within ____days
of issue of Letter of Acceptance. No extension of time for submission of SD shall be
granted.
a. 7
b. 14
c. 21
d. 28
Answer :b
145. Risk purchase clause shall not be applicable wherever __________ is

applicable. Where ever Security Deposit is not taken, risk purchase will be made as
per extant guidelines.
a. Security Deposit clause
b. EMD
c. LD
Answer: a
146. All security deposits received in cash should be accounted for in the books of the
railway under the head _________ and should be held at credit of that head until they are
refunded or appropriated under the orders of the competent authority.
a. Deposits
b. Purchase
c. Sales
Answer: a
147. In store Procurement TC cases, Letter of Advance Acceptance/ Counter offer may
be issued without ______
a. Finance vetting
b. Legal vetting
c. Budget
10
Answer: A
148. The delivery period in store Procurement cases shall be reckoned from the
_________of Advance PO/ Letter of Advance Acceptance/Letter of Acceptance.
a. date of issue
b. month of issue
c. period
Answer : a
149. In exceptional cases, exemption from seeking EMD in particular tender shall be
decided prior to ________and suitably incorporated in the tender conditions.
a. issue of tender
b. accepting EMD
c. accepting SD
Answer : a
150. EMD of unsuccessful bidders or tenderers shall be released immediately after

_______ of the tender.
a. Finalization
b. Issue of PO
c. Completion of PO
Answer : a
151. In event of successful tenderer failing to deposit / submit SD in acceptable form

within the prescribed period, the ____submitted by such successful tenderers shall
be automatically adjusted towards SD.
a. EMD
b. Fees
c. Charges
Answer : a
152. In event of successful tenderer failing to deposit / submit SD in acceptable form
within the prescribed period and where the available EMD amount is less than
required SD and the successful tenderer does not deposit the balance SD amount
10
within stipulated time, then EMD shall be _________ and case be dealt with as
that of withdrawal of offer by the tenderer.
a. Forfeited
b. Refunded
c. Partly paid
Answer : a
153. Before returning the Security Deposit, the Accounts officer should in all cases
satisfy himself from the available facts that the purpose for which the securities
were deposited has been satisfactorily served and there are no claims of the
______ against the party whose security deposit is being returned.
a. Railways
b. Vendor
c. Tenderer
Answer :a
154. Money allotted for purchase of stock items is called

a. Purchase money
b. Purchase balance
c. Purchase suspense
d. Purchase grant
Answer : d
155 . In case of Rate Contract

a. Quantity. Rate., Consignee is stipulated
b. Only rate is stipulated
c. Quantity and Rate is stipulated
d. Quantity, rate and Delivery Period is stipulated
Answer :b
156. Signing authority of PAC by user department contract value above Rs.15 lakhs but
uptoRs. 25 lakhs.
A) Dy. CMM
B) CMM
C) PCMM
D) SMM
10
Answer : B
157. Who is the accepting authority for TC value limit of Stores tender above Rs. 10
crore but upto Rs.200 crores.
a. AGM
b. PFA
c. PCMM
d. CMM
Answer : c
158. Write off powers for loss upto Rs.40,000/- due to Risk Purchases, General
damages and Liquidated damages.
A) Dy. CMM
B) SMM
C) CMM
D) AMM
Answer : A
159. What is the limit for Finance vetting of Purchase orders for safety items.
A) PO value above Rs. 5 lakhs.
B) PO value above Rs 8 lakhs
C) PO value above Rs.10 lakhs
D) PO value above RS.15 lakhs
Answer: D
160. What is the percentage of Security Deposit/Performance Security taken from

unapproved sources Firms/suppliers for Store Contracts as of now :-
A) 3%
B) 5%
C) 10%
Answer: A
161. Total GST rate has been revised from 12% to 18% for Goods falling under
Chapter 86 with effect from :-
A) 1st July 2021
B) 1st July 2017
C) 1st Oct.2019
D) 1st Oct.2021
Answer :D
10
162 +(-)30% Option clause for stores contracts is mandatory for value of contract
above :-
A) Rs. 50 Lkhs
B) Rs. 75 lakhs
C) Rs.1 Crore
D) Rs.25 lakhs
Answer: B
163.Two Packet Single Stage system of tendering through e-Reverse Auction (eRA),
shall be followed for Stores Tenders valuing above :-
A) Rs. 5 Crore
B) Rs. 10 Crore
C) Rs.1 Crore
D) Rs.25 Crore
Answer : A
164. Import purchase Suspense register is maintained to record details
a) For all stock items

b) For all Non-stock items
c) Both for stock and non-stock items
Answer. a)
165. .Allocation for accountal of Imported Purchases is -

a) Demand no. 16 plan head 11
b) All Revenue demands
c) Demand no. 16, PH 7110
d) Demand no. 16, PH 7120
Answer: c)
166. Foreign Letter of Credit can be best described as follows -

a) For all payments to foreign supplier directly through foreign bank.
b) For all payments to be made to the supplier by Indian bank to foreign bank in
Indian currency.
c) For all import purchase payments to be made to overseas supplier by Railways
in equivalent of foreign currency to Indian bank to be arranged to beneficiary
bank in foreign currency.
d) For all Import purchase payments to overseas suppliers for payment in foreign
currency directly by RBI.
Answer c)
10
167. Precheck of P.O is done in accounts office for the following
1 for all Stock and Non stock item purchases below Rs. 8 lakhs
2 for Stock purchases above Rs. 8 lakh for other than Safety items only.
3 noPrecheck is required for On line Auto generated POs after Tender Committee
finalisation.
4 for Stock safety items above Rs. 15 lakh only.
a) Only 1 above is true b) Only 2 & 4 above is true

c) Only 2, 3 & 4 above is true d) Only 3 & 4 above is true.
Answer: b
168. Precheck of P.O is carried out in accounts office for other than safety items
a) for all purchase below Rs.8 lakhs
b) for all purchases above Rs.8 lakhs
c) No Pre-check is required for other than safety items
d) for all purchases above Rs.50 lakhs only
Answer : b
169. Senior Section officers authorised to pass the following amount of

stores/expenditure bills
a) Up to Rs.10 lakhs in each case

b) Above Rs.1 lakh but uptoRs. 5 lakh in cash case
c) For all the cases below Rs. 25 lakh
d) For all the cases above Rs.10 lakh but below Rs. 25 lakh per case.
Answer: a
170. Senior Sections officer is authorised to sign the CO7s for the value as under
for stores/expenditure bills
a) uptoRs. 25 lakhs only
b) above Rs. 25 lakhs only
c) for all the CO7s of values uptoRs. 1 crore
d) uptoRs. 10 lakhs only
Answer. A
171. Custom duty payments are made for the following purpose:
a) For all imported purchases made by the railways irrespective of value
b) for all domestic purchases made by the railways above Rs. 1 crore of value
c) for Imported purchases of only Stock items done by railways
d) for Imported purchases of only Non-Stock items done by railways.
10
Answer: a
172. GST is payable for all transport service contracts

a) At the rate of 12%
b) No GST is applicable
c) GST is applicable @ of 5% on reverse charge mechanism
Answer: c
173. GST is applicable on detention charges for loading and unloading as under
a) at the rate of 5%
b) at the rate of 12%
c) at the rate of 18%
Answer: c)
174. Ideal Turn Over ratio is _____ which represents one month’s store consumption
value in stock
a) 12%
b) 8.33%
c) 10%
d) 25%
Answer: b)
175. Precheck of POs is done under _____ module of IMMS under IREPS system.
a) PO precheck module
b) Finance module
c) PO process module
d) Tender Module
Answer: c
176. Finance Vetting of Modification Advices (MAs) for introduction of plus/minus
30% Option clause is required in-
1. All cases
2. Required in Tender Committee cases
3. Direct Acceptance cases
a) only 1 is true b) 2 & 3 are true

c) Only 3 is true d) 4 is true
Answer: c
177. Purchase Suspense is a _____________ head of Account.

a. Revenue head.
b. Capital head.
10
c. Debt head.
d. Remittance head.
Answer: b
178. Purchase Indigenous is a Suspense head with _____________ balances.

a. Only debit.
b. Debit and Credit.
c. Only Credit.
Answer: b
179. Purchase Indigenous Suspense head is debited on ____________.

a. Receipt of materials at Stores depots.
b. Recovery of bills from Party.
c. Passing of bills to the Party.
Answer: c
180. Purchase Indigenous Suspense head is credited on ________________.

a. Receipt of materials at Stores depots.
b. Passing of bills to the Party.
c. Dispatch of material from Stores depots.
Answer: a
181. The Suspense head of account Purchase Indigenous falls under Sub-head
____________.
a. 7110.
b. 7120.
c. 7130.
d. 7140.
Answer: b
182. RO Adjustment is done when ________________.

a. The debit amount is more than Receipt note amount.
b. The Receipt note amount is less than the debit amount.
c. In both the above cases (a) and (b).
Answer: c
183. The allocations operated in ROJV is ___________________.

a. Debit to Purchase Suspense and Credit to Stock.
b. Credit to Purchase Suspense and Debit to Stock.
c. Credit to Deposit Stores and Debit to Stock.
Answer: b
10
184. Items of stores for which there is a regular turnover caused by constant
demand and are stocked in Stores depots are _______.
a. Non-stock items.
b. Emergency Stores.
c. Ordinary Stores.
d. Special Stores.
Answer: c
185. Materials that donot have any likelihood of commencing issues in the
ensuing two years are ________.
a. Movable stores.
b. Surplus Stores.
c. Dead Surplus.
Answer: c
186. Stores procured for day-to-day operation which is charged to revenue expenses
and kept in the custody of Consumer Department is called __________.
a. Custody Stores.
b. Imprest Stores.
c. Movable Stores.
Answer: b
187. Purchase Suspense comes under ___________ module in IPAS.

a. Suspense
b. Stores Accounts
c. E-Suspense
d. Bill Passing
Answer: b
188. Outstanding under Purchase Suspense can be cleared by ______

a. Linking debit with credit.
b. By taking RO adjustments.
c. By preparation of ROs.
d. All of the above.
Answer: d
189. In Store bills, Advance payments can be made upto

(A) 50%
(B) 75%
(C) 95%
(D) 98%
Answer: D
10
190. RO Bills section deals with:
(A) Balance payment after confirming receipt of material
(B) Payment of 100% bill
(C) Both a and b
Answer: C
191. Stores Tendering is done on

(A) IREPS
(B) IMMS
(C) Both the above
(D) IPAS
Answer: A
192. EMD exemption is given to the following categories of tenderers:

Answer: D
193. Maximum amount of EMD to be taken from a tenderer irrespective of value of tender
is
(A) Rs. 10 lakhs
(B) Rs. 30 lakhs
(C) Rs. 35 lakhs
(D) Rs. 50 lakhs
Answer: D
194. Security Deposit is to be deposited in which of the following forms?

(A) Cheque
(B) Demand Draft
(C) Deducted from his first bill
(D) a and b
(E) b and c
Answer: E
195. Performance Bank Guarantee can be returned to the supplier
(A) On passing the final bill
(B) On certification of satisfactory work completion by the consignee
(C) Neither
(D) Either A or B
Answer:D
196. Option Clause in Stores contracts enables Railway to place an order of 30% above or
below the PO quantity
10
Answer: A
197. Option Clause in Stores contracts enables Railway to place an order of ---% above or
below the PO quantity
(A) 25%
(B) 30%
(C) 35%
(D) 40%
Answer: B

(B) GCC
(C) Both
(D) Neither
Answer: A
199. During Advance Payment of Stores bills, which head will be debited?
(A) Purchase Suspense
(B) Stock
(C) Cheques and Bills
(D) SIT(DT)
Answer: A

(C) Both A & B
Answer: C
201. For paying enhanced tax rates the clause which should be applicable is:- (A) Price
variation clause
(B) Statutory Variation clause
(C) Option clause
(D) Splitting clause.
Answer: B
202.Purchase of stock items are initially booked to

(A) Stores suspense
(B) Workshop Manufacturing Suspense
(C) PU-27 Material Stock
(D) PU-28 Direct Purchase.
Answer: A
203. When advance payment is made to a supplier the purchase suspense Accountis :-
(A) Credited
(B) Debited
10
(C) No Entry made
Answer: B
204. The document required for 100% payment from consignee for stock item is
(A) Receipt note.
(B) DDR.
(C) Consignee receipt and acceptance certificate.
Answer: A
205. If terms and condition in PO to be changed then:-

(C) Cancellation advice is issued.
(D) if answer is c) then a) is issued.
Answer: B
206. Railway material received from supplier are inspected on specified terms and
conditions by :-
(A) RDSO
(B) RITES
(C) Consignee
Answer: D
207. A contract under which, during the period of its currency, the contractor engages to
supply material on demand, irrespective of quantity, at fixed unit rate or prices within a
given period of the receipt of such demand is called:-
(A) Rate contracts
(B) Running contracts
(D) Lumpsum contract.
ANSWER: A
208. TDS is deducted at what percentage in stock items bills:-

(A) 2%
(B) 1 %
(C) 1.5 %
(D) 5 % 158.
Answer: A
209. In case of supplier is govt department the TDS deducted for supply of stock item will
be:-
(A) 1 %
(B) 2%
(C) 2.5 %
(D) 0 %.
10
Answer : D
210. What is the frequency of Stock verification by Accounts of A Category items

a) 12 months
b) 6 months
c) 3 months
d) 24 months
Answer: b
211. In a stores depot, DRR register is maintained by:

a.Respective ward
b. Ledger section
c. Receiving section
d. Entry gate
Answer: c
212.. Surplus stores is indicated as category:
a. 10
b. 60
c. 80
d. 70
Answer: b
213. Scrap item is indicated as category:
a.50
b.60
c.80
d.40
Answer: c
214. A safety item is called as out of stock if the stock is below:
a. 1 month
b. 2months
c. 3 months
d. nil
Answer: a
215. BIN card is maintained in
a. Receiving section
b. ward
c. Ledger section
d. Entry gate
Answer: b
216. Material to other railways is issued on
a. Purchase order
b. Sale order
c. Stock requisition
Answer: b
217. No material should leave a ward without
a. Gate pass
b. Issue voucher
10
c. Bearer letter
d. Receipt voucher
Answer: b
218. Issue of material follows which of the following systems
a. FIFO
b.FILO
c. LIFO
Answer: a
219. Issue of material to a consignee should be proportionate to
a. AAC
b. Consumption
c. Stock
d. Quantity demanded
Answer: a
220. BAR of an item having stock 50 nos. is Rs. 100/-, if 20 nos are received and taken into
stock with unit price of Rs. 120/-, whati is the new BAR ?
a. Rs 120
b. Rs 100
c. Rs 105.71
d. Rs 108
Answer: c
221. What is MUF?
a. Material under fabrication
b. Monthly usage factor
c. Material Usage Fund
Answer: b
222. The complete history of an item can be known from its :

a. History sheet
b. Stock sheet
c. Priced ledger
d. Class ledger
Answer: a
223. Covered dues in history sheet mean:
a. Purchase order has been placed
b. Purchase order has not yet been placed
c. Only requisition has been sent to Stores department
Answer: a
224. INACTIVE ITEMS are items which are not drawn for more than ------ year
a. 1 year
b. 2 years
c. 6 months
d. 2 months
10
Answer : a
225. Movable surplus comprises of items of stores, which have not been drawn for a period
of ----months
a)24
b)36
c)48
d)12
Answer: a
226. Dead surplus comprises of item of stores, which has not been issued for the past ____
months and is not likely to be utilized on any Railway within the next 2 years.
a)24
b)36
c)48
d)12
Answer: a
227. Departmental stock verification is done by

a) Stock verifier
b) Depot officer
c) HQ officer
d) PCMM
Answer: b
228. The plan head for stores suspense is __________

a)PH 69
b)PH 71
c)PH23
d)PH89
Answer: b
229. Raw material issued to private factory for fabrication shall be charged to:
a) WMS
b) SINT
c) Sale Suspense
d) Misc. Adv Capital.
Answer: d
230. What is the minimum Stores Tender value for e-RA being the preferred mode of
purchase?
A) Rs 10 Cr
B) Rs 5 Crore
C) Rs 15 Cr
D) Rs 1 Cr
Answer : b
231. What is the minimum Service and Works Tender value for e-RA being the preferred
mode of purchase?
A) Rs 10 Cr
B) Rs 50 Crore
10
C) Rs 45 Cr
D) Rs 100 Cr
Answer : b
232. How many approved vendors or proven/likely competitive sources are required in e-
RA process?
A) At least three.
B) At least five
C) At least two
D) At least seven
Answer: a
233. What kind of bids are vendors required to submit first in e-RA?
A) Techno-commercial bids with initial price offer.
B) Only Techno-commercial bid
C) Only technical bid
Answer : a
234. Vendors are not allowed to revise......... after submission of 1st bid?
A) Taxes, duties and levies
B) Basic rate
C) All inclusive rate
D) Freight
Answer: a
235. When must the minimum decrement value be specified?

A) Before start of the Reverse Auction.
B) In tender Schedule
C) During Reverse Auction
Answer: a
236. Who will fix the number of auto extensions in e-RA

A) CRIS
B) Zonal Railways
C) Purchase Authority/ Convenor
D) General Manager of Zone
Answer : c
237. What is the minimum decrement percentage?

A) 0.25%
B) 0.10%
C) 0.50%
D) As fixed by purchase officers
Answer: d
10
238. What is the category of offer found eligible for award of contract in case of Stores
tenders?
A) Qualified for Bulk order for the purpose of e-RA.
B) Qualified for developmental order for purpose of e-RA.
C) A) & B) above
Answer : c
239. Who shall do the technical and commercial evaluation of bids?

A) Tender Committee as per estimated value
B) Tender Committee as per lowest initial price offers
C) As decided by PCMM in consultation with accounts
Answer: a
240. What shall the Financial Bid comprise of?

A) Final Price Offer obtained through e-RA
B) Final Price offer with commercial conditions by firm
C) Final Price with commercial/technical deviations by firm
Answer: a
241. Can the process of e-RA be followed even in cases which do not satisfy the
selection criteria?
A) Yes, with vetting of associate finance and approval of competent
authority.
B) Yes, with approval of PCMM only
C) No
D) Yes, with the approval of purchase authority
Answer: a
242. If the number of tenderers qualified for award of contract/bulk order is less than 3,
what is the number of tenderers to to selected for Reverse Auction?
A) Nil
B) All 3.
C) Only lowest bidder in initial price offer.
D) B) & C)
Answer: a
243. If the number of tenderers qualified for award of contract/bulk order is between 3 to
6, what is the number of tenderers to to selected for Reverse Auction?
A) Three
B) Minimum 5
C) Six
D) Four
Answer: a
244. Weighment register contain:
a) Date of receipt and lorry number
b) Description of material, gross weight, tare weight and actual weight
10
c) Station received from, and name & designation of consigner
d) All of the above.
Answer : d
245. If the material is received without documents:
a) Receipt section enter all the particulars in Receipt register.
b) If documents are not received within three days from the receipt of
material, letter should be addressed to firm for documents and also
convey to higher officer.
c) If material is to be used urgently or the firm is not traced, the stores
should be taken into stock by credit to stock adjustment account.
Answer : d
246. Stores are received in a depot through:
a) Indigenous purchases & Imports Purchase.
b) Manufacturers from Workshops
c) Returned Stores & Depot transfers
Answer : d
247. Missing Stores Report should be submitted to Chief Commercial Superintendent
within
a) 6 Months
b) 3 Months
c) 2 Months
d) 1 Month
Answer : d
248. What is RMC?
a) Railway Manual Clause
b) Railway Maintenance Clause
c) Railway Material Consignment
d) Recoupment memo clause.
Answer: c
249 Notice for claim on the Railway for loss, damage etc should be given within
a) 3 months from date of booking
b) 6 months from date of booking
c) 9 months from date of booking
d) 12 months from date of booking
Answer: b
250. Full form of PWB is
a) Parcel Way Bill

b) Parcel Way Book
c) Parcel Wise Bill
10
d) Parcel Wise Book
Answer: a
10
Workshop Accounts and Workshop Costing
Sr No Question Ans
1 Can WMS balance be negative? A

A. Yes B. No C. Not possible
2 What is the reason for negative balance under WMS? D
A. Irregular booking of stores B. Irregular booking of Labour
C. Clearance is more than booking. D. All of them
3 What is the full form of WAMS? A
A. Workshop Accounts Management System
B. Workshop Accounts Manager System
C. Workshop Accrual Accounts Management System
D. Workshop Accounts Managerial System
Workshop Accounts Management System.
4 What is the full form of WISE? A
A. Workshop Information System.
B. Workshop Incentive system
C. Workshop intelligence System
D. Workshop ingenious System
5 How many Incentive scheme are available in Indian Railway? A
A. Two B. Three C. One D. None of the above
6 What is the basis of CLW pattern Incentive Scheme? D
A. Time Allowed B. Time Clocked C. Outturn D. Time Saving
7 What is the basis of Tirupati Incentive Scheme?
C
A. Time Allowed B. Time Clocked C. Outturn D. Time Saving
8 What is the full form of TAMS?
Ans :- Traffic Accounts Management System.
9 What is the full form of ARMS?
Ans:- Accounting Reforms Management System
10 How many types of Oncost charges in workshop?
A
A. 3 B. 4 C. 2 D. 5
11 What is major capital head for WMS?
C
A. 7100 B. 7300 C. 7200 D. All of the above
12 What is underover charges in workshop?
Ans:- Difference of On-Cost charges and Previous month On-Cost charges
13 How many times a gate attendance card is punched for a worker in A
workshop?
A. 4 times B. 6 Times C. 2 Times D. 8 Times
14 Will overtime hours should be indorsed on GA Card? A
A. Yes B. No
15 Development Suspense Account is maintained at ……….?
A. Repair Workshop B. Production Workshop B
C. Zonal Workshop D. All of them
16 Time office is working under ……..? A
10
A. Accounts Department B. Separately C. Executive D. None
of them
17 How many types of workers available in workshops?
D
A. 1 types B. 4 Types C. 2 Types D. 3 Types
18 ………….. is the basis of finalization of standard bonus percentage in a
workshop? A
A. Allowed Time B. Cost time C. Time taken D. All of them
19 What is first document where working hour of a worker against a work-
order is being endorsed? B
A. Route Card B. Time Sheet C. GA Card D. Squad Card
20 What is first document where commencement of a manufactioring work
being endorsed? A
A. Route Card B. Time Sheet C. GA Card D. Squad Card
21 What was the earlier method of labour payment in a workshop?
Ans:- Box payment
22 Commercial accounting/Accural accounting is being followed by C
………….?
A. Workshop A/C B. Traffic A/C C. Both A & B D. None
23 Which suspense head maintained in workshop to maintained link between A
commercial accounting and government accounting?
A. Labour B. Traffic C. DP D. BR
24 What are the revenue primary units specially used in WMS account under D
workshop?
A. 34 B. 35 C. 63 D. All
25 What are the revenue Primary unit used for Intra railway (Home Rly) C
adjustment for POH wages and material of rolling stock?
A. PU 34 B. PU 35 C. Both A & B D. None
26 What are the revenue Primary unit used for Inter railway (Foreign Rly) C
adjustment for POH wages and material of rolling stock?
A. PU 63 B. PU 64 C. Both A & B D. None
27 Full form of PCO in workshop? A
A. Production Control Organization B. Production Control Office
C. Pollution control organization D. None
28 Which Primary unit is used for correlation between revenue demand and A
WMS budget?
A. PU 35 B. PU 34 C. PU 29 D. PU 03
29 What is the full form of UDM in stores department? B
A. Universal Depot Module B. Unit Depot Module
C. Unit Department Module D. None
30 Which demand number covers the expenditure of Rep and maintenance of C
Carriages and Wagons?
A. 10 B. 05 C. 06 D. 08
31 Which part of the budget indicates the fund requirement for infrastructure A
10
development?
A. Capital B. Revenue C. Performance D. Appropriation
32 WMS stands for ……..? C
A. Works Manufacturing Suspense B. Workshop Making Suspense
C. Workshop Manufacturing Suspense D. None of the above
33 How many Production units are in Indian railway? B
A. 9 B. 8 C. 10 D.7
34 Which is not is production unit in Indian railway? B

A. ICF B. TMW C. RWP D. RWF
35 Railway production units engaged in Rolling Stock manufacture activity B
will adopt …….. costing system?
A. Process B. Batch C. Component D. None
36 Costing process adopted by Railway Foundry workshop is called …….. A
Costing System?
A. Process B. Batch C. Component D. None
37 What are the overheads used in production units? D
A. FOH B. TOH C. AOH D All of the above
38 ERP stands for ……..? A
A. Enterprise Resource Planning B. Enterprise Resource Plan
C. Enterprise Railway Planning D. Engine Rail Plan
39 M&P comes under plan head …..? A
A. 41 B. 42 C. 21 D. None
40 Plan Head 21 represents ……….? B
A. Workshop and MFG Unit B. Rolling Stock C. M&P D. All
41 What is codal life of EOT Cranes? B
A. 20 yr B. 25 yr C. 10 Yr D. 15 yr
42 PL number is used for? A
A. Stock items B. Non Stock C. Special Purchase D. All of the
above
43 Main object of costing in Workshop is to – B
A) find total cost of the coaching/freight rake during its lifetime.
B) exercise budgetary control over expenditure in terms of Labour and
Stores.
C) compare cost of POH over the period of time.
D)find total labour and stores employed for a coach.
44 Various set of forms used in Workshop for costing are - D
A) Gate Pass, Issue Notes, Receipt Note, Price Ledger.
B) Workorder, Transfer Adjustment Vouchers.
C) GA Card, Allocation Sheet, Challan.
D) Process Sheet, Route Card, Job Card, Material Requisition Form,
Inspection Form.
45 Which one of the following is NOT a type of Workorders issued in a A
workshop -
10
A) Requisition
B) Deposit
C) Standing
D) Manufacturing
46 Which one of the following is the main component of Costing in C
Workshops
A) Allocation Sheet
B) On Cost
C) Labour and Stores
D) Allowed Time
47 Importance of Gate Attendance card is - D
A) to register Gate Pass at entry and exit of the workshop.
B) to register attendance of RPF staff on duty.
C) to monitor entry / exit of vehicle carrying material
D) To mark daily attendance, absentee and overtime booked for artisan
staff.
48 ________ is one of initial records in time office for artisan staff. B
A) Process Sheet
B) Squad Summary Card
C) Route Card
D) Inspection Form
49 Prime Cost includes - B
A) Salary and SMS
B) Labour and Stores
C) Allowed Time and Time Taken
D) General on-cost and Shop on-cost
50 Main document used for Labour Booking is - C
A)TAVs
B) Outturn Statements
C)Squad / Gang Card
D) Issue Note
51 Main document used for Material Booking is - D
A) Squad Card
B) Job Card
C) Idle Time Card
D) Issue Note
52 Annual target of Outturn for workshops is fixed by D
A) PCME of Zonal Railway
B) CWM of Workshop
C) Chief Workshop Engineer
D) Railway Board
53 Name of latest computerised system for Workshop Accounts B
A) IPAS
10
B) WAMS
C) AIMS
D) WISE
54 Name of latest computerised system for Workshop Executives A
A) WISE
B) TAMS
C) WAMS
D) CRIS
55 What are the Revenue PUs for POH booking of Labour-Stores for Intra A
Railway Coaches?
A) 34-35
B) 42-23
C) 63-64
D) 72-73
56 What are the Revenue PUs for POH booking of Labour-Stores for Inter B
Railway Coaches?
A) 34-35
B) 63-64
C) 42-43
D) 72-73
57 Who is Zonal Head for Workshops? C
A) Chief Workshop Manager
B) General Manager
C) Principal Chief Mechanical Engineer
D) Chief Workshop Engineer
58 ________ is one of the types of incentive schemes implemented in B
workshops
A) RWF
B) CLW
C) ICF
D) RCF
59 Idle time in workshop denotes - C
A) correct time to carry out a particular workorder
B) lunch time for Artisan Staff
C) time lost due to breakdown in workshop
D) time between two shifts
60 Which of following is called direct Labour? A
A) Wages of artisan staff.
B) Wages of Gazetted staff of workshop
C) Casual Labour employeed in workshop
D) staff of 05 category
10
61 Which of following is called indirect Labour? B
A) Wages of artisan staff
B) Salaries of Khalasis in workshop
C) Casual Labour employeed in workshop
D) Gazetted Establishment
62 Which of the following is the doucment used for material transfer? D
A) Price Ledger
B) AAC register
C) Indent
D) Issue Note
63 Which one is NOT an example of shop on-cost B
A) Wages of Chargeman in a shop
B) Leave Wages of artisan staff of a shop
C) Shop Scrap
D) Expenses on Crane, Trollies, Traversers.
64 Which one is NOT an example of General on-cost C
A) IOD Wages
B) Yard Lighting
C) Pensionary Benefits
D) Freight Charges
65 Which one is NOT an example of Proforma on-cost A
A) Wages of Shop Clerk
B) Payment against Workmen Compensation Act
C) Establishment Charges of Zonal Headquarters
D) Educational facilities to staff
66 What is full form for POH? B
A) Period of OT Hours
B) Periodic Overhauling
C) Part Overhauling
D) Past Overhauling
67 What is PCV? D
A) A kind of Credit Voucher in Workshop Accounts.
B) Periodic Check of Vehicle
C) Propelling Control Vehicle
D) Passenger Coaching Vehicle
68 What is OCV? B
A) A kind of Credit Voucher in Workshop Accounts.
B) Other Coaching Vehicle
C) Open Circuit Voltage
D) Optical Character Verification
69 What is full form for NPOH A
A) Non-Periodic Overhauling
B) New Part Overhauling
10
C) Net Period of OT Hours
D) Not for POH
70 Is expenditure incurred on POH of foreign coaches taken for cositng? C
A) Yes
B) Partial
C) No
D) Only in some cases
71 Salary of Canteen staff attached to workshop, comes under D

A) Shop on cost
B) General on cost
C) Labour on cost
D) Proforma on cost
72 Incentive Bonus in Workshops is calculated on - B
A) Time Taken
B) Time Saved
C) Allowed Time
D) Overtime
73 What are Incentive Hours? C
A) Hours Taken on a workorder
B) Overtime
C) Hours Saved on a workorder
D) Allowed Hours on a workorder
74 CLW Incentive Scheme is based on - C
A) Allowed Time
B) Overtime
C) Time Saved
D) Time Taken
75 Tirupati Incentive Scheme is based on - B
A) Allowed Time
B) Outturn
C) Time Saved
D) Time Taken
76 Major Capital Head for WMS is / Artisan Salary in workshop is booked to A
-
A) P-7200
B) P-7100
C) P-7300
D) P-8100
77 Under which department Time office works D
A) Presonnel
B) Mechanical
10
C) Engineering
D) Accounts
78 Earlier payment method in workshop is - C
A) NECS
B) CIPS
C) BOX
D) NEFT
79 New attendance system in Workshops in place of GA card is B

A) Card Punching
B) Biometric
C) Muster Roll
D) Absentee List
80 On what accounts credit received and accounted in costing? D
A) Undercharges
B) Outturn
C) Overcharges
D) Returned Stores and Sale of Scrap
81 Cost of renewal of factory / workshop licence from Govt. bodies charged A
to -
A) On cost
B) Undercharges
C) P-7200
D) Overcharges
82 Challan submitted by time office in Incentive Section denotes - A
A) On cost hours
B) Time Saved
C) Incentive Hours
D) Time Taken
83 Which computerized system connects Accounts and Executive sides? C
A) AIMS
B) CRIS
C) WISE
D) IPAS
84 In how many categories the artisan staff of workshop is categorised? D
A) Five
B) Four
C) Seven
D) Six
85 Generally, Costing is inversely proportional to Outturn Activity.. C
A) Sometimes
10
B) No
C) YES
D) When outturn is zero.
86 What is allowed time? A
A) Standard time allowed for a particular activity.
B) Time Allowed for lunch for artisan staff.
C) Maximum time for which an artisan staff can be idle.
D) Maximum time for which an artisan staff can be absent due to IOD.
87 What is outturn? B
A) Total expenditure incurred by a workshop in a financial year.
B) No.of POH/NPOH/IOH activities done in a month by workshop.
C) No.of POH done Intra Railway.
D) No of POH done Inter Railway.
88 What is Unit Cost? D
A) Monthly cost of a unit Labour in workshop.
B) Cost of AAC of a High Value Store.
C) Expenditure incurred on a particular shop for a month.
D) Expenses incurred per unit activity. Can be different for each type of
activity.
89 Generally, Gate Attendance is done how many times in a day? A
A) Four
B) Three
C) Two
D) Six
90 Salary of FA&CAO(W) is taken as - B
A) General on cost
B) Proforma on cost
C) Labour on cost
D) Capital Expenditure
91 Can Incentive and Overtime Schemes run concurrently? D
A) No
B) Sometimes
C) 50% - 50%
D) Yes
92 At what rate incentive is paid to SSEs in workshop? D
A) 10% of their Basic salary
B) 0.15% of their Basic salary
C) 0%
D) 15% of their Basic Salary
93 What is ideal ratio of Direct/Indirect staff in a workshop C
A) 90 : 10
10
B) 80 : 20
C) 85 : 15
D) 95 : 05
94 ______ is one of the factors affecting costing in workshop. A
A) Average Hourly Rate.
B) Establishment expenses ofGazetted Staff.
C) Expenses incurred on POH of foreign Coaches.
D) Debits due to POH home railway coaches by foreign railway.
95 Material transferred amongst shop, units, zones is accounted through B

A) Issue Notes.
B) Transfer Adjustment Vouchers.
C) Allocation Sheet.
D) Stores Monthly Summary.
96 RRSK - Rashtriya Railway Sanrakshak Kosh created in the year * A
a) 2017-18
b) 2018-19
c) 2015-16
d) 2011-12
97 ________ is dedicated for Railway Safety Works * C
a) DRF - Depreciation Reserve Fund
b) CF - Capital Fund
c) RRSK - Rashtriya Railway Sanrakshak Kosh
d) Debt Service Fund
98 Land, First cost of construction of New Lines are chargeable to A
________ *
a) Capital
b) DF - Development Fund
c) CF - Capital Fund
d) RSF - Railway Safety Fund
99 Expenditure under PH 29 & PH 30 are chargeable to ________ * A
a) RSF - Railway Safety Fund
b) Capital
c) Capital Fund
d) DRF - Depreciation Reserve Fund
100 Replacement & Renewal of All Railway Assets are chargeable to A
_________ *
b) RSF - Railway Safety Fund
c) Development Fund
d) Capital
101 Capital Fund was created in the year _____ * D
10
a) 1995-96
b) 2001-02
c) 1950-51
d) 1992-93
102 _______ is a Non-Lapsable Fund * C
a) CF - Capital Fund
b) DRF - Depreciation Reserve Fund
c) RSF - Railway Safety Fund
d) RRSK - Rashtriya Railway Sanrakshak Kosh
103 Which among is the wrong matching ? * B
a) Capital - P 20
b) DRF - Q 22
c) DF2 - S 33
d) Capital Fund - U 25
104 In order to repay loans taken for Dedicated Freight Corridor project, this B
________ is created *
a) RRSK - Rashtriya Rail Sanraksha Kosh
b) Debt Service Fund
c) RSF - Railway Safety Fund
d) Capital Fund
105 What do you mean by RDSO * D
a) Research & Development Standard organisation
b) Railway & Development Standard organisation
c) Regional Development & Standard organisation
106 Which one among is the not a Source of Finance under Demand No.16 * C
c) SBF - Staff Benefit Fund
d) DF -Development Fund
107 Demand No.14 is budgeting for ______ * C
a) Capital Fund
c) DRF - Depreciation Reserve Fund
d) RRSK - Rashtriya Rail Sanraksha Kosh
108 A Trade Apprentices may be granted leave on full stipend for a period not D
exceeding----------- days per year.
a) 15 days
b) 13 days
c) 10 days
d) 12 days
109 Apprentice Mechanics in Railways Workshops may be granted leave on A
full stipend for period not exceeding…...
10
a) 16 days
b) 20 days
c) 25 days
d) 30 days
110 The maximum incentive available for the employee under CLW pattern is B
_______
a) 50% of the additional outturn/output.
b) 50 % of time taken by an individual.
c) 50 % of time saved.
d) 50% on actual outturn/output
111 The maximum incentive available for the employee under RITES/GIS A
pattern is __
a) 50% of the additional outturn/output.
b) 50 % of time taken by an individual.
c) 50 % of time saved.
d) 50% on actual outturn/output
112 Booking of wages during POH pertaining to Home Railway Rolling Stock B
is done under _________
a) PU- 63
b) PU-34
c) PU- 64
d) PU- 35
113 Booking of Material during POH pertaining to Home Railway Rolling B
Stock is done under _______
a) PU- 63
b) PU-34
c) PU- 64
d) PU- 35
114 Booking of Wages & Material pertaining to Foreign Railway Rolling C
Stock is done under _______
a) PU- 01 & 28
b) PU-34 & 35
c) PU- 63 & 64
d) PU- 01 & 32
115 PU-98 represents ______________ B
a) Items of expenditure which cannot be classified specifically within
the other primary unit.
b) Items of all credits/recoveries.
c) Items of other expenditure.
d) Items of expenditure which can be classified specifically within the
other primary unit.
116 Non recurring nature of expenditure pertaining to one time IT consultancy B
10
contracts booked to _______
a) PU-51
b) PU-50
c) PU-52
d) PU-50 & PU51
117 The commercial account of Indian Railways are known as __________ C
a) Accrual Accounts
b) Finance accounts
c) Capital and Revenue accounts
d) Commercial accounts
118 Who is responsible for watching the Cannons of Financial C
Propriety?_____________
a) Accounts Officer
b) GM/DRM
c) Audit Officer
d) None of above
119 Performance Guarantee for Service Contract is _____________ C
a) 5% b) 2 % c) 10% d) 20 %
120 The direct control over the affairs of all the Workshop including the D
Budgetary control in a Zonal Railway rests with__________
a) Chief Planning Engineer
b) Chief Rolling Stock Engineer
c) Chief Motive Power Enginner
d) Chief WORKSHOP Enginner.
121 In the Accounts office, the estimates are verified to see the D
(A) Propriety of expenditure
(B) Incidence and classification of charges
(C) Competency of sanction
( D) All of the above
122 Acquisition of new Rolling Stock is done through A
(A) Rolling Stock Programme
(B) Works Programme
(C) M&P Programme
123 Workshop Manufacturing Suspense falls under which Head of Account A
(A) Capital Suspense PH 7200
(B) Capital Suspense PH 7100
(C) Capital Suspense PH 7300
124 M&P programme is budgetted under B
(A) PH-21
(B) PH-41
(C) PH-42
10
(D) PH-53
125 Items of M&P costing less than Rs. 10 lakh should be procured through A
(A) Revenue
(B) PH-41
(C) Capital
126 The amount projected under ‘Revenue credits’ of Workshop Manufacture A
Suspense account should correlate with
(A) Projections made in Revenue Demands 5,6,7
(B) Projections made in Capital Stores Suspense
(C) Projections made in PH 7100
127 The amount projected under ‘Material and Stores’ under Workshop B
Manufacture Suspense account should correlate with the Projections made
under
(A) Revenue Demands 5 and 6
(B) Issues to Capital Manufacturing Suspense under Stores Budget
(C) No correlation required
128 Material drawn from Stores Depots by workshops is debited to A
(A) Workshop Manufacture Suspense account
(B) Labour suspense
(C) Stores suspense
129 Proforma On cost charges collected in deposit works is A
(A) Credited to Earnings
(B) Credited to Revenue Heads
(C) Credited to Plan Heads
130 Proforma On cost budget is prepared A
(A) Annually
(B) Half yearly
(C) Quarterly
(D) Monthly
131 ‘Payment by Results’ in workshop means B
(A) Payment after results are declared
(B) Incentive Bonus Scheme
(C) Regular payment to workers
132 The yardstick for measuring work in the Incentive Bonus Scheme is A
(A) Time
(B) Regular Attendance
(C) Work study
10
(D) None of these
133 Allowed time for a work is fixed keeping in view that some percentage of A
incentive bonus is earned by the worker. The percentage is
(A) 10%
(B) 33 1/3 %
(C) 50%
(D) None of these
134 The ceiling limit on the profit earned by each worker is ______ of standard A
basic wage of the worker
(A) 50%
(B) 25%
(C) 15%
(D) 10%
135 Incentive Bonus for supervisors is restricted to ______ of the average D
percentage of profit earned by the direct workers under his control.
(A) 50%
(B) 60%
(C) 70%
(D) 80%
136 The time lost due to lack of work, machine repairs, lack of tools etc is A
known as
(A) Idle time
(B) Allowed time
(C) Booked time
137 Idle time expenditure is charged to A
(A) Shop on cost workorder
(B) General on cost workorder
(C) Proforma on cost workorder
(D) None of these
138 A record that shows the time for which wages are earned by each work B
men is called
(A) Time book
(B) Time sheet
(C) Job card
(D) None of these
139 Idle time of a worker is recorded in B
(A) Idle time sheet
(B) Idle time card
(C) Idle job card
(D) None of these
140 The debits for material suppled from Stores Depots to workshop is raised B
through
(A) Work Orders
10
(B) Issue Notes
(C) Receipts Notes
(D) All of these
141 The debit for material received from Stores Depots to workshop is B
allocated to
(A) Stores Suspense
(C) Revenue
(D) None of these
142 Receipts Note is issued for material received through A
(A) Stores Depot
(B) Direct purchase
(C) Transfer of material
(D) None of these
143 Following form is used to regularize incorrect allocation of stores A
(A) Write back orders
(B) Work orders
(C) Outturn statement
(D) None of these
144 Indirect charges not included in the cost of work done, but should be A
included in commercial costing is known as
(A) Proforma Oncost
(B) General Oncost
(C) Shop Oncost
(D) All of these
145 Cost incurred in common with more than one shop or department within B
the workshop is called
(A) Proforma Oncost
(B) General Oncost
(C) Shop Oncost
(D) All of these
146 Cost incurred within one unit, such as a shop or department or a section is C
known as
(A) Proforma Oncost
(B) General Oncost
(C) Shop Oncost
(D) All of these
147 The Oncost expenditure on labour & material incurred in individual shops A
is booked to
(A) Standing work order
(B) Oncost work order
(C) Revenue
(D) None of these
10
148 The expenditure on labour and stores that can directly chargeable to a work C
or on cost is called
(A) Total cost
(B) Time cost
(C) Prime cost
149 A device adopted for carrying out petty jobs under one or more standing A
work order is called
(A) Grouping work order
(B) Standing work order
(C) On cost work order
(D) None of these
150 The system adopted to compare the cost of similar articles manufactured B
from time to time and finding out reasons for variation is called
(A) Work order system
(B) Job costing
(C) Proforma costing
(D) None of these
151 The document which is the authority for the shops to undertake B
manufacture of component or assembling for which it is issued is called
(A) Job card
(B) Route card
(C) Work order
(D) None of these
152 The various charges incurred on each work order are collected in _____ B
(A) Ledger
(B) Workshop General Register
(C) Statement of work orders
153 Part I of Workshop General Register comprises of A
(A) Completed work orders
(B) Ongoing work orders
(C) Both (A) & (B) above
154 Part II of Workshop General Register comprises of B
(A) Completed work orders
(B) Ongoing work orders
(C) Bothe (A) & (B) above
155 The process of collecting, valuating, analysing and booking of charges for A
works done is reviewed through
(B) Stores suspense
10
(C) Deposit suspense
156 Closing balance under Workshop Manufacture Suspense account indicates B
(A) Monetary value of Outturn
(B) Work in progress
(C) On cost charges
157 Wages of workers in the workshop are primarily booked to A
(B) Revenue
(C) Stores account
(D) None of these
158 Cost of material drawn from other workshops is booked to A
(B) Revenue Heads
(C) Deposits
159 The Part I outturn statement indicates the outlay of works completed in B
(A) During the year
(B) Monthly Accounts on hand
(C) Quarterly
160 The outlay shown in Part II of outturn statement indicates B
(A) Outlay on completed works
(B) Outlay on works in progress
(C) Adjustments made to Final Heads
161 The ‘Average Annual cost of service’ also includes C
(A) Annual sinking fund payment to depreciation fund
(B) Annual interest charges on the cost of the asset
162 The All-in-cost of work executed in workshop comprises of C
(A) Prime cost
(B) Works on cost
163 The cost of supervision for deposit works undertaken in workshops is C
(A) 5%
(B) 10%
(C) 12.5%
(D) 15%
164 A specified number of Rolling Stock is authorized for each zone under the A
10
heading
(A) Authorized Stock
(B) Rolling Stock
(C) A & B above
165 Road Vehicles are procured through B
(B) M&P Programme
(C) Tools & Plant
166 Immovable office Furniture is procured through C
(B) M&P Programme
(C) Tools & Plant
167 Calculation of Rate of Return is not necessary for procurement of A
(A) Safety consideration
(B) Replacement account
(C) Additional account
168 Urgent M&P items can be procured through A
(A) Out of turn sanctions
(B) Railway Board separately
(C) Priority in M&P
169 Staff Amenity works in workshops are charged to A
(A) PH 5200
(B) PH 6300
(C) DF IV
(D) DF II
170 The expenditure on direct purchases made by the executive departments of A
workshop operations based on non-stock indents are debited to
10
CHAPTER 2
1. GeM Stands for

a. Government Money
b. Government e-marketting
c. Government e-market place
d. Goods e-market place
2. Pick the correct one

a)Upto Rs.25,000/- through any of the available suppliers on the GeM, meeting the
requisite quality, specification and delivery period.
b)Above Rs.25,000/- and upto Rs.50,000/- through GeM seller having lowest price
amongst the available sellers , of at least three different manufacturers, on GeM
,meeting the requisite quality , specification and delivery period.
c) Above Rs.5,00,000/- through the supplier having lowest price meeting the
requisite quality, specification and delivery period after mandatorily obtaining
bids, using online bidding or reverse auction tool provided on GeM.
d) None (all of the above are correct)
3. Proprietary Article Certificate is applicable in
a) Limited Tender Enquiry

b) Advt. Tender Enquiry
c) Single Tender Enquiry
d) Two Bid Tender Enquiry
4. What does EMD stand for ?
a) Earlier Money Debited

b) Easy Money Deposit
c) Earnest Money Deposit
d) Earnes Money Debited
5. What does CRAC stand for ?
a) Consignee Receipt Acceptance Certificate
10
b) Consignee Rejected Acceptance Certificate
c) Consignee Receipt Agreement Certificate
6. Who generates contract on GeM?
a) Buyer
b)Seller
c) PAO
d)DDO
7. IGST is payable when the supply is

a) Interstate
b)Intra-state
c) Intra-UT
d)All the above
8. What are the taxes levied on intra-state Supply ?

a) CGST
b)SGST
c) CGST & SGST
d)IGST
9. The due date for filing GSTR-3B is
a) on 10th of the next month

b) on 15th of the next month
c)on 17th of the next month
d) on or before 20th of the next month
10. What does IRN stand for ?
a) Indent Referance Number

b)Indent Registration Number
c) Invoice Registration Number
d)Invoice Reference Number
11 Recovery of Liquidated damage shall be levied
a) At the rate of 1% of the price of the Store per week and max 5%
b) At the rate of 2% of the price of the store per week and max 10%
c) At the rate of 0.5% of the price of the store per week and max 10%
d) At the rate of 2% of the price of the store per month and max 5%
12 Performance Bank Guarantee can be returned to the supplier
10
a) On passing the final bill
b) On certification of Satisfactory work completion by the consignee
c) Either one of the above
13 Security Deposit is to be deposited in which of the following forms>

a) Cheque
b) Demand Draft
c) Deducted from his first bill
d) b and c
14 Approval of bill value for Sr.SO(a)/SO(a)

a) Rs.25,000/-
b) Rs.1,50,000/-
c) Rs.5,00,000/-
d) Rs.10,00,000/-
15 During advance payment of Stock Bills which head will be debited?
a) Purchase Suspense
b) Stock
c) Cheques & Bills
d) SINT
16 TDS deduction in Supplier bill is applicable if the PO Value exceeds _____
(excluding GST)
a) Rs.10,000/-
b) Rs.50,000/-
c) Rs.2,50,000/-
d) Rs.1,50,000/-
17 The percentage of Income tax to be deducted from the Supplier bill (above
Rs.50 lakhs payment made by IR)
a) 1%
b) 5%
c) 2.5%
d) 0.1%
18. GST stands for

a) Goods & Sales Tax
b) Goods & Service Tax
c) Goods & Section Tax
d) None of these
10
19. GST is implemented in India in
a) 1 Jul 2017
b) 1 Jul 2018
c) 1 Jul 2019
d) 1 Jul 2016
20 What is the maximum rate of CGST prescribed under GST ACT 2017?
a) 28%
b) 20%
c) 12%
d) 18%
21 GST is a ______ based tax on consumption of goods & services
a) Dividend
b) Duration
c) Destination
22. HSN code stands for

a) Home Shopping network
b) Harmonized System Number
c) Harmonized System of Nomenclature
d) None of these
23 For purchases made through GeM, billing is done
(a) On GeM portal itself

( B) On GeM portal and linked to IPAS
(c) On IPAS which gets receipt details from IREPS
24 The delivery period in supply contract shall be reckoned

(a) From the date of issue of purchase order
( B) From the date of issue of advance PO/Letter of advance
( C) Both A & B
(d) By the discretion of competent authority of purchaser department
25 For paying enhanced tax rates the clause which should be applicable is:-
(a) Price variation clause

(b) Statutory Variation clause (c) Option clause
(d) Splitting clause.
26 When PSC sleepers is supplied by authorised firm to private party they pay
(a) Inspection Charges to Railways.

(b) Liquidated damages to railway.
(c) Compensation to railway.
10
27 The document required for 100% payment from consignee for stock item is
(a) Receipt note.

(b) DDR.
(c) Consignee receipt and acceptance certificate.
28 Sales Suspense is always --------------- balance

A) Debit B) Credit C) Zero D) Non of the above
29 Sales to Employees is allocated to

A) 20714108 B) 20714208 C) 20714308
D) Non of the above
30 Sales to RITES, IRCON is allocated to

A) 20714208 B) 20714308 C) 20714408
D) Non of the above
31 The % of EMD paid by the bidders participating in E-auction of sales is

A) 10%B) 5% C) 20% D) Non of the above
32 The bidders regulation fees to be paid by the firm is

A) Rs. 4,25,000/- B) Rs. 10,000/-C) Rs.5000/- D) Non of the above
33 The percentage of tax collected as the gross proceeds of sale value is

A) 0.5 %B) 2 % C) 1 % D)Non of the above
34 Sales Suspense is credited when
(a) Purchaser deposits money

(b) When scrap material is delivered to supplier
(c) When material is scrapped
(d) Both a and b
35 Balance Sale Value is a term in Auction that refers to

(a) Balance payment to be made after winning the bid
( B) Balance payment that has to be made within 40 days of the bid
( C) Both the above
10
36 Reverse Auction is a term used to mean
( A) Bids placed by purchaser of Railway scrap
(b) Bids placed by Railway during purchase in IREPS
(c) Bids of Railway suppliers during purchase of materials in IREPS
37 E-auction happens when Railway sells scrap; Reverse Auction happens
(a) When Railway counters purchaser’s bid

( B) When Suppliers bid to become L1
(c) When Railway counters suppliers bids

(a) Purchaser deposits money
(b) When scrap material is delivered to supplier
( C) When material is scrapped
(d) Both a and b
39 Sales Suspense is maintain because

(a) To watch over delivery of auctioned material against amount received
( B) To ensure correct recovery of due amounts
(c) To ensure excess delivery is not made
(d) None of above
40 The difference between Sale Value and Book value of a scrap item will be booked
to
(a) Stock Adjustment Account
( B) Sundry Earning
(c) Remittance into Bank
(d) Sales Suspense
41 In the case of sanctioned detailed estimates:

a) Vetting of NS Indents not required.
b) Vetting of NS Indents required at H.Qtrs Office.
c) Both A & B are correct.
42 Which category of items require vetting of AAC:

a) “A” category items only.
b) “All categories of Stores.
10
c) “A” category and for “B” category when EAC exceeds by more than
10% of last three years consumption.
d) All the above.
43 Finance vetting is not required for purchase orders both stock and non stock safety
items for valueupto _____Lakhs:
a) 5 Lakhs.
b) 10 Lakhs.
c) 15 Lakhs.
44 Technology driven flatformGeM (Government – E – Marketplace) to facilitate the

procurement of goods and services by various ministries of Government of India is
launched by :
a) Ministry of Railways.
b) Ministry of Finance.
c) Ministry of Home Affairs.
d) Ministry of Commerce.
45. In Indian Railways “Electronic Reverse Auction” through tendering system is

applicable to
a) Stores contracts only.
b) Works contracts only.
c) Services & Earnings contracts only.
d) All the Above.
46. In Indian Railways “Electronic Reverse Auction” through tendering system is

applicable to
a) Stores contracts only.
b) Works contracts only.
c) Services & Earnings contracts only.
d) All the Above.
47. All Railway units are to ensure procurement of services available in GeM
through GeM only including services like _________________ a)
Vehicle Hiring.
b) Plant & Machinery Hiring.
c) Rolling Stock Hiring.
48. Schedule of Powers for Purchase, Sales, etc. Are envisaged in
10
________________
a) Power of GM circulated by Railway Board.
b) Railway Board Circulars.
c) Decided by COS in consultation with PFA only.
d) Para 132 of Indian Railway code for Stores Department.
49. Major share of procurement on IR is done by______________

a) Railway Board.
b) Zonal Railways & Production Units.
c) DGS&D.
d) COFMOW.
50 Ordinarily specification cannot be altered once the tender is opened excepting

_______________.
a) Unless it is minor and no financial implications.
b) Major changes took place.
c) Tenderers quoted better one.
51. Variation of IRS conditions of contract can be done only _________________

a) With mutual consent and by tender accepting authority.
b)Only with GM’s approval of PFA’s concurrence.
c) None of the above.
d)Both A and B.
52. ABC analysis of Inventory Management means ____________.

a) Inventory control of all stores.
b) Selective control of high value items.
c) Selective control of safety items.
53. Direct acceptance does not involve _____________.

a) Tender.
b) Tender Committee.
c) Finance Concurrence.
d) Vetted Indent.
54. Inspection of stores is carried out by _________________.

a) RDSO.
b) RITES.
c) Consignee.
10
d) Any of the above.
55. Liquidated Damages are levied for belated supplies as under:

a) 10% of the value of belated supplies.
b) 2% per each month of delay subject to maximum of !0% of value of
PO.
c) 5% of purchase order value.
d) All the above.
56. When should option clause normally be excercised?

a) During the extended of currency of PO.
b) Mutual consent.
c) Before the currency of PO expires.
57. When Advanced payment is made to firm for Stores Purchase, which account is
effected:
a) MAR account is debited.
b) Purchase account credited.
c) Sales account debited.
d) None of these.
58. Proprietary Certificate (PAC) is to be signed by PHOD/CHOD:

a) Rs.10 Lakhs.
b) Upto Rs.25 Lakhs.
c) Above Rs.25Lakhs.
d) Any value.
59. Sr.AFA/Stores Finance is empowered to vet the purchase orders upto the value of
_____.
a) Rs.10 Crores.
b) Upto Rs.15 crores.
c) Below Rs.5 crores.
60. Invitation of Global Tenders requires the approval of __________________.

a) General Manager.
b)Railway Board.
c) PCMM.
61. Security Deposit for purchases where PAC is certified is ____________.

a) Required.
b)Not Required.
c) Optional.
10
d)None of the above.
62. The movement of Stores from one depot to another Depot is resorted to only in
urgencies and ____________ are used for accountal.
a) Depot transfer form (S.1320)
b) Book transfer form (S.1259)
c) Journal vouchers
63. The abbreviation of G/D form is
a) General Draft
b) General Docket sanction
c) General Depot transfer
64. A contract under which during period of currency, the contractor agrees to supply
materials on demand irrespective of quantity at fixed rates is called
a) Rate contract
b) Running contract
c) Piece work contract
d) On delivery contract
65. The basic object of material management is to keep the investment on inventories
to the barest minimum and ensure availability of the _____ and
_____
a) Right quantity and quality: Right time and at right
place.
b) Minimum quantity and quality: Right time and at
right place.
c) Right quantity and quality: Right time and at Stores
depot.
d) Maximum quantity and quality: Right time and at
right place.
66. Option Clause in Stores Contract enables Railway to place an order of ___ %
above or below the Purchase Order Quantity.
a) 25%
b) 30%
c) 35%
d) 40%
10
67. NSIC stands for
a) National small Industries Company

b)National Savings Industrial Company
c) National small Industries Corporation
d)Non o the above
Ans. (c)
68. RRSK means
a) Rashtriya Regional SankrakshaKosh

b)RashtriyaRailSankrakshaKosh
c) Rashtriya Rail System Kosh
d)None of the above
69. RRSK was created in the year
a) 2017-18
b)2015-16
c) 2018-19
d)2012-13
70. Security Deposit is exempted in Stores Contracts for contractual value upto
a) Rs.20 lakhs
b)Rs.25 lakhs
c) Rs.50 lakhs
d)Rs.1 Crore
71. Maximum amount of EMD irrespective of value of tender is
a) R.25 lakhs
b)Rs.50 lakhs
c) Rs.1 crore
d)None of the above
72. Liquidated Damages can be levied on defaulted supplier maximumupto ____ %

of contract value.
a) 10%
b)25%
c) 50%
d)None of the above
73. Security Deposit is exempted for
10
a) PAC Holder
b)OEM
c) Registered Vendor
d)All of the above
74. Date of implementation of Public Procurement Policy is
a) 01.04.2012
b)01.04.2013
c) 01.04.2015
d)01.04.2018
75. Minimum reservation for woman owned MSEs is
a) 3%
b)4%
c) 5%
d)10%
76. Micro and Small Enterprises shall be allowed to supply a portion of tendered
quantity if the price quoted falls within
a) L1 + 10%
b)L1 + 15%
c) L1 + 20%
d)L1 + 25%
77. Purchase Orders upto ______ value are exempted from Finance Vetting
a) Rs. 10 lakhs
b)Rs.25 lakhs
c) Rs.8 lakhs
d)Rs.5 lakhs
78. Quantity reserved for ordering on MSE vendors under MSMED Act 2006 has been
exhausted to
a) 20%
b) 25%
c) 30%
d) 50%
10
79. Provision of + or – 30% option clause is to be inserted as ‘Special Condition of
Contract’ for tenders with minimum purchase value of
a) Rs.50 lakhs
b) Rs.75 lakhs
c) Rs.1 Crore
d) Greater than Rs. 1 crore
80. Developmental Vendors can be considered for placement of bulk order if not more
than
_______________ approved Vendors are available
a) 2
b) 3
c) 4
81. Wherever SD clause is applicable the following clause shall not be applicable
a) Price Variation Clause
b)Fall Clause
c) Risk Purchas Clause
d)None of the above
82. AAC means

a) Actual Annual Consumptio
b) Average Annual Consumption
c) Anticipated Annual Consumption
83. The term iMMS means
a) Indian Management Material Sciences

b)Integrated Material Management System
c) Integrated Management of Manpower Systems
d)None of the above
84. In Stores Bills, advance payments can be made upto
a) 50%
b)75%
c) 95%
d)98%
85. The purchase policy of IR in accordance with
10
a. Order of preference
b. Price preference
c. market price
d. above all
86. To encourage local industries IR has
a. price preference
b. preference to small scale industries
c. development order to encourage ss units
d. above all
87. Constitution of tender committee minimum
a. three members
b. two members
c.four members
88. Repeat Orders are
a. when more materials are required beyond a contract period

b. to avoid invitation of fresh tenders
c.when more materials are required during the contract period except LT
or ST
89. Modes of payment in stores supply are

a. 100 % b. 95% and 90 % c. 90 % 95% and 98 % d.100%,98%
95% and 90%
90. The tenders for concrete sleeper are floated by
a. PCE b. DRM c. GM d. RBS.
91. The normal contractual period for production of concrete sleepers is

a.1 or 2 years b. three years c. five years d. 5-10 years
92. Contracts for concrete sleepers are signed by

a. RB b. Division c. Zone . PCE
93. SRR is
a. Short Recoupment Reqisition b. Stock Recoupment

10
Requisition c. stores reorder requisition d. stock reorder request
94. EPSRR is
a. Emergency Purchase Stock Recoupment Requisition

b. exclusive procurement stores request for recoupment c. emergent
procurement of stores recouping request .
95. If only one offer is received in an open tender
( A) Tender should be discharged

(b) Tender should be accepted
(c) Item should be retendered
(d) A&C
96 Purchase of services on Gem can be made by
(a) Any department

(b) Only Store department
( C) Both
(d) None
97 Certain Non-Stock requisitions need not vetted.
(a) If they are part of a Detailed Estimate ( B) If they are below 10 Lakhs
(c) If they are non-PAC items.
98 Stores tenders are governed by
(a)IRS Conditions of Contract

(b)GCC
(c)Both
(d) Neither
99 Two packet system is compulsory in Stores tenders of value
(a) More than 50 lakhs

( B) Less than 50 lakhs
(c) More than 25 lakhs
(d) Less than 25 lakhs
100 Direct Acceptance of tenders means
10
(a) Stores Officer can place order on the firm without tender
(b) Stores Officer can place order on the firm without Tender Committee
(c) Stores Officer can place order on the firm on quotation basis
(d) Stores Officer can place order on the firm with finance concurrence
101 Purchase preference available to tenderers with Make in India

certification is
(a) 25%
( B) 28%
(c) 45%
(d) 50%
102 If a tenderer who is L2 has Make in India certification,
( A) He is awarded 50% quantity if he matches the price of L1.

(b) He is awarded 50% quantity at his own rate
(c) He is awarded 100% quantity if he matches the price of L1. (d) He
is awarded 100% quantity at his own rate
103 Stores Tendering is done on
(a) IREPS ( B) IMMS

( C) Both the above
(d) IPAS
104 Force Majeure Clause, in certain ‘Acts of God’ situations, allows parties
to
(a) Defer performance of their contractual obligations

( B) End the contract without financial repercussions on either side
(c) Both
(d) Neither
105 A two packet system of purchase ensures that
( A) The tender committee is not influenced only by the price bid (b)
The technical qualifications of the tenderers is the primary criteria for
selection of tenders (c) Both of the above
106 A two packet system of tendering means
10
(a) There are two stages of evaluation , technical and financial
(b) The tenderer submits only technical bid at first
( C) The technical bid is evaluated first
(d) a and b
(E) a and c
107 Limited tenders in Stores may be called from
(a) Registered Approved Suppliers for that item only

( B) Any vendors
(c) From a Single firm
108 In supply tender if price differential between L-1 & L-2 is more than 3%
andupto 5% then quantity distribution ratio between L-1 & L-2 will be
( A) 60:40
(b) 50:50
( C) 65:35
(d) 70:30
109 SD from successful tender should be received in purchase office within
……..days
( A) 30
(b) 21
(c) 15
(d) 10
110 If terms and condition in PO to be changed then:-
( A) Fresh PO is issued.
(b) Modification advice is issued.
(c) Cancellation advise is issued.
(d) above c) then a) is issued.
(a) > 5 crores

( B) > 10 crores
(c) > 15 crores
(d) > 20 crores
112 What is LAW?
( A) List of Approved Works

( B) List of Added Works
(c) List of Arranged Works
10
( A) Late Tenders
(b) Delayed Tenders
(c) Single Tenders
114 Tenders received before the time of opening but after the due date and
time are called as
( A) Late Tenders
(b) Delayed Tenders
(c) Single Tender
( A) One step above normal tenders

(b) Two steps above the normal tenders
(c) Same level committee as for open tenders
(d) None
( A) Depositing cash
( B) NSC
(c) Deposit in Post office Savings bank
117 Letter of credit is applicable for e-tenders of works & services valuing
above
(a) Rs. 10 lakhs

(b) Rs. 25 lakhs
(c) Rs. 50 lakhs
(d) Rs. 100 lakhs
(a) A Tender
(b) A Contract
(c) An Offer
(d) None
10
119 In a Tender Committee of a particular department, the third member
should be from
(a) Finance Department

( B) Vigilance Department
(c) Sister Department
(d) Same Department
(a) Tender
( B) Lowest offer received
(c) Valid lowest offer
(d) Highest offer
(a) GM
(b) AGM
(c) PHOD
( A) Finance concurrence is not required

(b) Finance concurrence is required
(c) Executive can decide on Finance concurrence
123 The accepting authority of a Tender Committee recommendations should

be
( A) One level above the level of T.C.

(b) Two levels above the level of T.C.
( C) Head of the Department
124 Indian Railway Stores Budget is an integral part under Plan head No.
A) 81 B) 71 C) 91 D) 61
125. Stores Budget under Demand No.

A) 16 B) 18 C) 14 D) 12
126. when will be submitted Revised Estimate & Budget Estimate to Railway
Board
A) September B) October C) November
10
D) December
127. Who is prepared by RE & BE every Year

A) PCMM B) FA&CAO C) DY. FA&CAO
D) PCME
128 Stores Budget is in two parts i.e Part A deals with

A) Fuel B) Other than Fuel C) Both Fuel& Other than
Fuel D) Nil
129 Stores Budget Part - B deals with

A) Other than Fuel B) Coal coke C) Fuel D) Both Fuel& Other
than Fuel
130 who is prepared by Budget for Stores Fuel

A) PCMM B) PCME C) PCPO D) CMPE/DSL/MAS
131 Stores Budget is almost the last Budget to be prepared after preparation
of
A) Revenue & Works Budget B)WMS Budget C) RRSK D) NIL
132 Issue of materials to Workshop manufacturing suspense(WMS) issue

transaction value in Stores Budget is
A) 25% B) 35% C) 45% D) 55%
133 Issues to Revenue in the Stores Budget forms about
A) 10 to 20% B) 20 to 25% C) 25% to 30%

D) 30 % to 35%
134 The Demand wise fund provision under issues to Revenue allocated to
PU A) 17 B) 20 C)27 D) 28
135 The Demand wise fund provision under PU 28 will be advised by

A) FA&CAO/Budget B) PCMM C) PCME D)
PCPO
136 The value of other returned Stores should be assessed by

A) PCMM B) PCEE C) PCPO D) PFA
137 Ideally Turn overRatio(TOR) may be kept around

A) 5 to 10% B) 10 to 15% C) 15% to 20%
D) 20 % to 25%
10
138 Turn overRatio(TOR) is considered as the
A) Calculation of Stores B) Credit of Stores C) Index of
Efficiency of Stores D) Nil
139 Turn overRatio(TOR) calculated by
A) Closing balance * 100 B) Net balance * 100

Total issues during the Year Total issues during the Year
C) Opening balance * 100 D) Closing balance * 100

Total Debits during the Year Total Debits during the Year
140 Progress of actual booking of debit & credit should be watched by the,
A) PCMM B) PCTE C) FA&CAO D) PCME
141 Funds booking Registers maintained by
A) FA&CAO/S&W/PER B)PCMM C) PCME

D) PCPO
142 Final Modification is to be submitted to Railway Board on or before
A) January each Year B) February each Year C) March each Year

D) Non of the above
143 Telegraphic Modification is to be sent to Railway Board
A) January 20th every Year B) February 20th every Year

C) March 20th every Year D) March 31st every Year
144 Head wise Appropriation Accounts is prepared in
a) Units of Rupees b) Thousands of Rupees

c) Lakhs of Rupees
145 PB is accounted in Demand No
a) 03 General Sudpt and services b) 11 Staff Welfare

c) 12 Misc Working Expenditure
146 Railway expenditure is divided in to ------- Demands

10
a) 16 b) 12 c) 14
147 The Revenue expenditure is classified in to
a) 01-15 b) 03-13 c) 01-16
148 The expenditure of RB is allocated to Demand No
a) 02 b) 03 c) 01
149 The Railway Budget is discontinued from the year
a)2015 b) 2016 c) 2017
150 The Parliamentary control over Railway finances is by
a) Public Accounts Committee b) Parliament c)

Estimates Committee d) all the three
151 D F in Railway Funds sources is
a) Dedicated Facility b) Depreciation Fund

c) Development Fund
152 when an aged asset is replaced it is charged to
a) DRFb) SRSF c) RRSK

153 Unremunerative railway works are charged to
a) Development Fund b) DRF c) Capital
154 Govt of India accounts are in
a) One part b) three parts c) four parts
155 Indian Railway accounts are
a) Commercial b) finance (Govt) c) both commercial and Govt
156 Railway accounts are maintained on the basis of
a) Cash basis b) accrual basis c) double entry book keeping
10
157 Internal auditing is done by
a) Audit officer b) accounts officer c) DRM
158 Audit objections are raised by
a) Accounts Office b) Audit Office

c) Inspection Section of Accounts Office
159 Test Audit Notes are issued by
a) AuO b) AO c) FA&CAO
160 External audit is done by
a) Audit Office b) Accounts Office c) Charted Accountant
161 The first review of finance is done in
a) August Review b) Revised Estimates c) First Modification
162 Final Modification is prepared in the month of
a) April b) January c) December
163 Railway budgeting is based on
a) gross b) net c) cash
164 Demands for Grants is prepared in

a) Demand wise b) sub head wise c) Primary Unit wise
d) all these
165 Railway Earnings are classified in to
a) 5 b) 3 c) 4
166 Railway Expenditure is

a) Voted b) Charged c) both
167 Public Accounts Committee is constituted
a) annual b) two years c) five years
10
168 Railway Convention Committee is constituted
a) Annual b) five years c) three years
169 Preparation of stores budget is detailed in store code chapter

a) 31 b. 30 c. 32 d. 28
170 Stores budget is a ‘derived’ budget because
a) Stores department does not have its own budget

( B) Stores department budgets for all other departments
(c) All revenue and workshop stock items requirements are compiled in
Storesbudget
171 In Stores budget, ‘ Issues to Revenue ‘ is linked with
a) PU 27 of Demand 10
( B) PU 27 of all demands
(c) PU 27 of Demands 5,6,and 7
172 The Stores Budget for the ensuing year and the Revised Estimate for the
current year should be:
a) S3001 b. S 3101 c. S 3124 d. None of the above
173 In Stores Budget Deduct from Issues from Stores Suspense to Service /
Books within Demand
a.Manufacturing Operations b. Misc. Adv. Capital

c. Works CapitaL D. All of the above
174 The Stores Budget figures to be shown as the opening balance for the
ensuing year will be an estimated figure made up of:
a.The estimated book value of stores expected to be in the stock at the

end of the current year.
b. The estimated net result of outstanding balances under the Stores
Suspense heads of purchase imported, sales, etc.
c. The amount expected to be outstanding in the stock adjustment
account after the accounts for the year are closed. d.
All of the above
175 Turn Over Ratio is calculated as percentage of closing balance divided

by:
10
a.Stores in Stock
b.Stores in stock, sint and SAA
c.Outstanding Purchases and sales suspense
d.None of the above.
176 Stores suspense is reflected in the railway budget under ---- suspense:
a.Revenue b.RRSK c.Capital d.DRF

177 Inventory balances represents
A.MAC B. Manufacuring Operations C. Stores D. All the above
178 Stores suspense is reflected in Railway Budget under inventories plan

head:
a. 7200 b.7100 c. 7300 d. 8100
179 Deduct Entry in Stores Budget refers to
a) Deducting ‘Issues to Workshop’ from Stores Budget

b) Deducting ‘Receipts from Workshop’ from Stores Budget
( C) Deducting ‘Issues to Workshop’ from Workshop Budget
(d) Deducting ‘Receipts from Workshop’ from Workshop Budget
180 Deduct Entry in Stores Budget is operated
a) To prevent double budgeting in Demand 16

( B) Because both Workshop and Stores Suspenses are part of Capital
Suspense
(c) Neither a or b
(d) Both a and b
181 The final booking of stock items is done under revenue head:-
a) PU 27
( B) PU 28
(c) PU 32 (d)
PU 99.
182 How many budgetary reviews are conducted in a financial year:-
( A) August Review, revised estimate, Final modifications -3

(b) August Review, Revised estimates, budget estimates, Final
Modifications -4
( C) Revised estimates Budget Estimates, Final Modifications -2
(d) Revised Estimates, Budget Estimates, Final modifications -3
10
183 Account Current which complies with Government Account is called :-
a) Finance account
b) Commercial account
c) Capital account
d) Revenue Account
184 Railway Budget merged with General Budget from which Financial
Year?
a) 2017-18
( B) 2016-17
(c) 2015-16
(d) None of these
185 Find odd one
( A) Capital (b) DRF ( C) DF (d) CF
186 Find odd one
( A) DF (b)CF ( C) DSF (d) DRF
187 Which of the following is not an internally generated source of

financing?
( A) DRF
(b) Pension Fund
(c) PPP
(d) DF
188 Which of these is NOT true: Capital is
a) Part of Gross Budget support

b) Used for creation of assets on railways
( C) An internal source of financing
(d) None of these
189 In works, safety expenditure is financed from which source of finance?
a) DF-I
( B) DF-II
10
(c) DF-III
(d) DF-IV
190 Under which Major Head, Funds created out of surplus are shown?
( A) 3001
(b) 3006
( C) 3075
(d) 1001
191 Railway Revenue expenditure is budgeted under Social

Services/Economic Services/Transport segment in which part of
Government Accounts, expenditure side?
a) Part III Public Account

b) Part II Contingency Fund of India
( C) Part I Consolidated Fund of India
(d) None of these
192 How many Demands for Grants are allotted for Ministry of Railways
after merger of Railway Budget with general Budget?
a) 1
( B) 2
(c) 3
(d) 4
193 Which of the following constitute Inventory Budget of IR under Capital

segment?
a) Stores Budget
b) WMS budget
c) Misc. Advance (Capital)
d) Works Budget
( a) a
(b) b
(c) a,b,c
(d) a,b,c,d
194 Important Ratio worked out to guage the financial health of Zonal
Railways and IR as a whole is
a) Operation Ratio
b) Net Revenue to Capital at Charge
10
c) Surplus or Shortfall to Capital Employed
d) Inventory Turn Over Ratio
195 Charged expenditure is
a) Voted by Parliament
b) Sanctioned by FC (Railways)
( C) Sanctioned by Chairman, Railway Board
(d) Sanctioned by President
196 Demand for Grant number assigned for Railways in 2020-21 is
a) 80
b) 82
c) 83
d) None of these
197 Ordinary Working Expenses are budgeted in how many Sub Major
heads?
a) 3
b) 11
c) 16
d) None of these
198 Examples of Charged expenditure

a) Pay and allowances of C&AG
b) Any award decreed by court of law
c) None of these
d) Both of these
199 As per Art 113(2) of Constitution of India, Budget estimates are

presented to Parliament in the form of
a) Demands for Grants

b) Abstract Estimate
c) Appropriation Accounts
d) Finance Accounts
200 On Zonal railways, Budget process starts in which month?
a) November
b) September
c) August
d) December
10
201 Grants will be allotted through Budget Orders, after
a) Submission of Demands for grants to Parliament

b) Obtaining Vote of Parliament
( C) Passing of Appropriation bill in Parliament
(d) None of these
202 Expenditure spent in excess of grant is regularised by Parliament after

tabling of Appropriation accounts and this is called
a) Spending limit
( B) Budget order
(c) Expenditure order
(d) Excess grant
203 Unspent Budget allotment is
a) Carried forward next year

b) Revenue grant lapses, while Capital grant is carried forward to next
year
c) Both revenue and capital grants are available for that financial year
only
d) None of these
204 Budget is a
a) Managerial document
( B) Constitutional document
(c) None of these
(d) Both of these
205 Based on the Revised estimate projections, where additional grants are
required,the same will be communicated separately after obtaining vote
of Parliament. These are called
a)Additional grants
b)Supplementary grants
c)Excess grants
d)Original grants
206 Budget reviews conducted on railways are: a. August Review b. Revised
Estimate/Budget Estimate c. Final Modification
a) b,c
b) b only
10
c) a,b,c
d) d only
207 Which of the following is true?
a) Based on RE, Revised grant is given

b) Based on BE, Budget Grant is given
c) Based on FM, Final Grant is given
(a) a only true
(b) b only true
(c) c only true
(d) a,b,c are true
208 Revised Estimate is prepared based on earnings/expenditure trends of---

-, and projections for the balance
period.
( A) First 3 months
( B) First 5 months
(c) First 9 months
(d) None of these
209 Final Modification is prepared based on expenditure trends of----, and

projections for the balance period.
a) First 3 months
b) First 5 months
( C) First 9 months
(d) None of these
210 For compiling Stores budget, figures of which Primary Unit (approved
by GM) are communicated to Stores branch?
( A) PU 18
(b) PU 32
( C) PU 28
(d) PU 27
211 In which part of Capital segment(s) of budget, 'deduct entries' is/are

found?
a) Works budget and Workshop Manufacture Suspense (WMS) budget

b) Stores budget and Works budget
c) Stores budget and Workshop Manufacture Suspense (WMS) budget
d) None of these
10
212 Value of stores to be procured through Stores dept by Workshop is
budgeted under which side of Workshop Manufacture Suspense (WMS)
budget of Workshop; and the same is shown as 'deduct entry' on which
side of Stores budget?
( A) Debit side of WMS; deduct entry on the receipt/debit side of Stores
budget
(b) Debit side of WMS; deduct entry on the issues/credit side of Stores
budget
(c) Credit side of WMS; deduct entry on the receipt/debit side of Stores
budget (d) None of these
213 Value of workshop manufactured stores returned to Stores dept by

Workshop is budgeted under which side of Stores budget; and the same
is shown as 'deduct entry' on which side of Workshop Manufacture
Suspense (WMS) budget?
a) Receipt/Debit side of Stores budget; deduct entry on credit side of

WMS budget
b) Issue/Credit side of Stores budget; deduct entry on debit side of WMS
budget
( C) Receipt/Debit side of Stores budget; deduct entry on debit side of
WMS budget
(d) None of these
214 Which of the following is true in respect of 'deduct entries'?
a) Value of stores met from Workshop Manufacture Suspense (WMS)

will form ‘deduct entry’ in Stores budget
b) Value of stores met from Stores budget will form ‘deduct entry’ in
Workshop Manufacture Suspense (WMS) budget
c) Both of these are correct
d) None of these are correct
215 For accepting debits received towards Other than Fuel drawn from
Stores as per the indents, budget is sought under which PU of Revenue
budget?
a) PU 24
b) PU 27
c) PU 33
d) PU 63
216 What is the purpose served by 'Deduct entries' in Stores and WMS
budgets?
10
a) Avoids budgeting for the same activity through two budgets, within
Capital segment
b) Increases the budget requirement which can be used as cushion to
meet cost escalation (c) Both of these
(d) None of these
217 Which is very effective document for Parliamentary financial control
and expenditure control?
a) Exchequer control
b) Annual budget
c) Re appropriations
d) Expenditure orders
218 The responsibility to watch that the expenditure incurred is not exceeded
the Grant lies with whom?
a) Railway Board
b) Zonal Railways and Divisions/Units
c) all of these
(a) a
(b) b
( C) c
d) None of these
219
To have meaningful comparison of expenses with the allotment, the grant
given for each Sub Major head over a year will be distributed over 12
months, Sub Head wise & PU wise based on past expenditure trends.
The sums so arrived are called
(a) Budget Grant

(b) Spending Limit
(c) Final Modification
(d) Proportionate Budget Allotment
220 A monthly statement of receipts and expenditure for and to end of the
month comparing with the Grant is put up to Unit Heads by Accounts
officers and also sent to Railway Board by PFA. This statement is called
(a) Monthly Financial Review

(b) Accounts Current
(c) Balance Sheet
(d) None of these
221 Which of the following statement(s) is / are true?
10
( A) No liability can be incurred without budget provision
(b) No liability can be incurred without appropriation or fresh allotment,
where budget provision is insufficient
(c) Both are correct
(d) None are correct
222 Suspense grant of railways includes
(a) Stores suspense

( B) Manufacture Suspense
(c) Miscellaneous. Advances (Capital)
(d) All of these
223 Monthly review of Suspense grant is conducted on
(a) Debits only

(b) Credits only
(c) Both Debits and Credits
(d) None of these
224 Budget allotted has two categories of expenditure. Major portion is Cash.
Name the other one
(a) Adjustments
(b) Charged
(c) Capital
(d) EBR
225 Of the following, which is NOT an adjustment transaction
(a) Issue of maintenance Stores from a store’s depot

(b) Contract payment to a State Electricity Board
(c) Payment made by a nominated Railway, being accepted by consignee Railway
(d) Acceptance of a POH debit raised by a workshop for the work done
226 Subhead for Stock Adjustment Account is
(a) 7210
(b) 7110
(c) 7180
(d) 7160
227 Subhead 7210 indicates which activity in Capital suspense
(a) Stores
(b) Workshop
(c) M&P
10
(d) Workshop Manufacture Suspense
228 Capital transactions on IR mainly pertain to
(a) Earnings
(b) Earnings and working expenses
(c) Acquisition, replacement or renewal of assets
(d) None of these
229 Statement of unchecked bills is prepared in form:

(a) A 1107
(b) A 1104
(c) A 1110
(d) A 1108
230 Railway dues are recoverable by issue of bills in which form

(a) A 1108
(b) A 1138
(c) A 1107
(d) A 1104
231 Railway works expenditure allocation consists of ___ digits.

(a) 3
(b) 2
(c) 5
(d) 8
232 What is the Major head for booking works expenditure on commercial
lines
(a) 3006
(b) 1001
(c) 3002
(d) 5002
233 Credits are projected and entered under which Primary Unit
(a) 28
(b) 27
(c) 98
(d) 18
234 PU 22 in revenue expenditure is meant for
(a) Booking utilities, excluding electricity

10
(b) Advertising expenses
(c) Printing and Stationery
(d) Booking cost of fuel
235 Loco performance (GTKM) debits / credits are booked to which PU
(a) 32
(b) 27
(c) 61
(d) 60
236 Revenue Expenditure is classified under how many groups
(a) 13
(b) 16
(c) 6
(d) 5
237 A special fund was created in 2017-2018 for Railway Safety
(a) Railway Safety Fund

(b) Rashtriya Rail SanrakshaKosh
(c) Rashtriya Railway Kendra
238 Railways ordinary Working Expenses (Previously Demand No:3 to 13) are
now included in Major Head
(a) Major Head – 3005

(b) Major Head – 3002
(c) Major Head – 3001
(d) Major Head – 5003
239 Loss of a blank cheque should be promptly reported to
(a) DC(Pay)
(b) Chief Cashier
(c) RBI
(d) to the bank with whom drawing account is available
240 A cheque is valid for 3 months after the month of issue. If a cheque is
issued on 19th January, it is payable
10
(a) upto 30th April
(b) after 30th April
(c) upto 18th April
(d) upto 19th April
241 By 1966, how many Zonal Railways were formed?
(a) 7
(b) 6
(c) 9
242 Cash outgo of net amount of the bills passed through CO7s be compiled
sub-head-wise of each sub-major head on?
(a) Monthly basis

(b) Fortnightly basis
(c) Daily basis
(d) Yearly basis
243 Demand number assigned to Railways during 2020-2021
(a) 86
(b) 74
(c) 90
(d) 83
244 Remittance into bank suspense should always be
(a) Credit balance

(b) Nil Balance
(c) Debit balance
(d) Can be both credit or debit
245 Miscellaneous cash received in cash office is acknowledged through
(a) Cash Acknowledgement note

(b) Remittance note
(c) Miscellaneous Cash Receipt
246 Pay master’s cash book indicates
10
(a) Position of all bills issued for payment to cash office only
(b) Payments done by cash office only
(c) Position of cheques received only
(d) Position of all bills received, cheques received, payments arranged & unpaid
bills
247 Account current is submitted to board
(a) Monthly
(b) Every fortnight
(c) Quarterly
(d) Yearly
248 In railways all “Adjustments “ other than cash transactions, are done
through
(a) Miscellaneous Cash Remittance

(b) Transfer Certificates
(c) Journal vouchers
(d) CO7s
249 The suspense head operated for Inter Railway transactions is called
(a) Transfer Divisional

(b) Transfer Railways
(c) Transfer Revenue
250 The suspense head operated for Intra Railway transactions is called
(a) Transfer Divisional

(b) Transfer Capital
(c) Transfer Revenue
(d) All the above
251 At the end of the financial year, balances of Transfer Railways if any in
Zonal Railways are closed to
(a) Net Revenue

(b) Balance
(c) Capital outlay
10
(d) Miscellaneous Government Revenue
252 TWFA is resorted for transfer of rolling stock from one unit to another,
because
(a) It avoids effect on Financial Accounting and Budgeting

(b) It is easy for adjustment
(c) Accounting is easy
253 For transactions relating to Suspense Accounts what is the power of

AAO/JAO with respect to acceptance of Inward TCs and approval of JVs.
(a) Above Rs.2 lakh upto Rs.6 crores each

(b) Above Rs.1 lakh uptoRs. 4 crore each
(c) Above Rs.4 lakh uptoRs. 4 crore each
(d) Above Rs.50000/- upto Rs.3 crore each
254 For transactions relating to other than Suspense Accounts what is the power
of Sr Scale Officer with respect to acceptance of Inward TCs and approval
of JVs.
(a) Above Rs.6 crore and upto Rs.20 crore each

(b) Above Rs.3 crore and upto Rs.10 crore each
(c) Above Rs.2 crore and upto Rs.08 crore each
(d) Above Rs.1 crore and upto Rs.10 crore each
255 What is the power of Senior Section Officer (a) for signing of CO7s
(a) Upto Rs.10 lakhs per case

(b) UptoRs. 15 lakhs per case
(c) UptoRs. 25 lakhs per case
(d) UptoRs. 20 lakhs per case
256 Purchase Accounts Registers is always

(a) debit balance b. credit balance c. Nil balance
257 Stores is a suspense head under Demand No

(a) 03 b.16 c. 10 d. 12
10
258 Purchase indigenous is charged to sub heads
(a) 7110 b. 7120 c. 7130 d. 7160
259 stores in transit SINT is charged to sub head

(a) 7120 b. 7130 c 7160 d. 7170
260 stock adjustment accounts is charged to sub head

(a) 7150 b 7160 c, 7180 d. 7110
(a) Stock Debit,Cheques and Bills Credit

(b) Stock Debit, Bank Credit
(c) Cheques and Bills Debit, Stock Credit
(d) Stock Debit, Purchase Suspense Credit
262 Debit balance in Purchase Suspense indicates
(a) Material received but bills not paid

(b) Bills paid but material not received
(c) Either a or b
(d) Neither a or b
(a) Material received but bills not paid

(b) Bills paid but material not received
(c) Either a or b
(d) Neither a or b
264 Stock adjustment account deals with
(a) there is value difference due to market fluctuation

(b) Quantity difference due to stock verification
(c) a&b
(a) Concurrent control of cash outgo

(b) Correct assessment of ‘cash’ and ‘adjustment’ of the sanctioned budget
(c) As accurate an assessment as possible of requirement of cash
266 Transactions settled between railways and other Govt Depts are known as
10
(a) Transfer transactions
(b) Remittance transactions
(c) Both of these
(d) None of these
267 Transactions settled between two separate accounting units of Railways are
called
(a) Transfer transactions

(b) Remittance transactions
(c) Both of these
(d) None of these
268 Find the odd one
(a) Purchases
(b) Sales
(c) Stores in Transit
(d) Cash in Transit
269 Journalise: cheque received back for cancellation and no further payment is
due
(a) Cheques & Bills Dr; Revenue Abstract Cr

(b) Cheques & Bills (-)Cr; Revenue Abstract Cr
(c) Cheques & Bills (-)Cr; Revenue Abstract Cr
(d) None of these
270 The effectiveness of Inventory Control in Indian Railways is judged with

reference to:
a) Stores Operating Ratio
b) Inventory Turnover Ratio
c) Economic Order Quantity Ratio
271 Materials whether Stock items or Non Stock items held in Running Sheds,
TXR Depots, not for specific purpose and kept for the purpose of
maintaining every day needs of Rolling Stock, lighting of stations, etc.
commonly used for lubrication, cleaning, etc are treated as:
a) Imprest Stores
b) Custody Stores
10
c) Consumable Stores
d) Charged off Stores
272 The Indenting officers of user departments for special reasons are required
to submit their indents in the form:
a) Requisition of Stores (S.1302)
b) Indent of Stores (S.1302)
c) Requisition cum Issue of Stores (S.1302)
d) Purchase of Stores (S.1302)
273 Stores returned by the workshops on account of balance material from the
Jobs, Stores released from works, Tools and Plant no longer required, scrap
should be handed over to the Stores Department through a) Materials Notes
b) Advice Note of Returned Stores (S.1539)
c) Materials Returned memo
d) Returned materials Adjustment memo
274 The stores which have been purchased for special works and charged to
such work but lying in the site work is called a) Charged of stores
b) Custody stores
c) Material at site
d) Imprest stores
275 The User Departments have to maintain a Register known as

_____________ to record the details of material returned to Stores Depots
and postings of the Credits are made as per the Advice of Credit by Stores
Accounts Officer
a) Depot Register of Advice Notes (S.1609)
b) Receipt Register (S.1219)
c) Departmental Register of Advice Notes for Returned Stores
(S.1605)
276 The basic object of material management is to keep the investment on

Inventories to the barest minimum and ensure availability of material of
the __________ and ____________
a) Right Quantity and Quality : Right time and at the right place
b) Minimum Quantity and Quality : Right time and at the right
place
c) Right Quantity and Quality : Right time and at the Stores
Depot
d) Maximum Quantity and Quality : Right time and at the right
place
10
277 In order to avoid losses from forced sales of serviceable and useful plant left
over from Special works, which is likely to be required for future special
work ________ is created on each Railway with the sanction of _________.
a) Imprest Stores Reserve : Depot Officer

b) Stores in Stock Reserve : Depot Officer
c) Engineering Plant Reserve : Railway Board
d) Custody Stores Reserve : Divisional Officer
278 Freight charges incurred on purchase of Fuel oil is charged to

a) Work concerned
b) To the relevant Sub head of Abstract ‘H’ of Revenue Account
c) Stock Adjustment Account
d) Stores in Stock Account
279 Transactions of Stores under Receipts and Issues and also for Book
Transfers except issue of stores on account of sale, the “pricing” is as per:
a) Purchase Rate
b) Pre-determined Rate
c) Book Average Rate
d) Last Auction Rate
280 Movable surplus is S. 2218

a. not used for 12 months b. unused for 24 months
c. unused for 36 month
281 Dead surplus is
(a) unused for 24 months and not required for next two years
(b) unused for 12 months and not required for next one year
(c) unused for 24 months and not required for next three years
282 Survey committee in stores branch is appointed by
(a) DRM b. PCMM c. GM d. RB S. 2225. .
283 stock verification in railway depots is described in stores code

(a) chapter 31 b. chapters 32 and 33 c. chapter 34
284 Tools and Plants are verified once in

(a) year b. two years c. three years d. five years
10
285 machinery and plant are verified
(a) biannual b. annual c. biennial d. triennial
286 Form is used for sending condemned material to Stored

9. Issue Ticket b) DS 8 , c) Requisition d) None of these
287 PL number is used to denote

a) Stock items b) Non Stock c) special Purchase
288 The chief of stores dept is

CMM, b) COS c) PCMM
289 Stock items are drawn in form No

Requisition, b) issue ticket c) S 1302 d) S 1313
290 During stock verification, a Stock Verifier issues a stock sheet
(a) When he finds shortages

(b) When he finds excesses
(c) Either of the above
291 A shortage found during Stock Verification is
( A) Written off as a loss

(b) Recovered from the Stockholder
(c) Is passed on to the next incumbent if the current stockholder is promoted
ANSWER KEY TO
STORES ACCOUNTS
Q.No. Answer Q.No. Answer Q.No. Answer Q.No. Answer

(सं।)
(उ र) (सं।) (उ र) (सं।) (उ र) (सं।) (उ र)
1 (c) 31 (a) 61 (b) 91 (d)
2 (d) 32 (b) 62 (a) 92 (c)
3 (c) 33 (c) 63 (b) 93 (b)
4 (c) 34 (a) 64 (a) 94 (a)
5 (a) 35 (c) 65 (a) 95 (b)
10
6 (a) 36 (c) 66 (b) 96 (a)
7 (a) 37 (c) 67 (c) 97 (a)
8 (c) 38 (a) 68 (b) 98 (a)
9 (d) 39 (a) 69 (a) 99 (b)
10 (d) 40 (a) 70 (b) 100 (a)
11 (c) 41 (a) 71 (b) 101 (a)
12 (d) 42 (c) 72 (a) 102 (a)
13 (d) 43 (c) 73 (d) 103 (a)
14 (d) 44 (d) 74 (a) 104 (c)
15 (a) 45 (d) 75 (a) 105 (b)
16 (c) 46 (d) 76 (b) 106 (c)
17 (d) 47 (a) 77 (c) 107 (a)
18 (b) 48 (d) 78 (b) 108 (c)
19 (a) 49 (b) 79 (b) 109 (b)
20 (a) 50 (d) 80 (b) 110 (b)
21 (c) 51 (b) 81 (c) 111 (a)
22 (c) 52 (b) 82 (b) 112 (a)
23 (b) 53 (b) 83 (b) 113 (a)
24 (b) 54 (d) 84 (d) 114 (b)
25 (b) 55 (d) 85 (a) 115 (a)
26 (a) 56 (c) 86 (b) 116 (d)
27 (a) 57 (a) 87 (a) 117 (a)
28 (b) 58 (c) 88 (c) 118 (b)
29 (a) 59 (c) 89 (d) 119 (c)
30 (c) 60 (c) 90 (d) 120 (c)
Q.No. Answer Q.No. Answer Q.No. Answer Q.No. Answer
(सं।) (उ र) (सं।) (उ र) (सं।) (उ र) (सं।) (उ र)

121 (a) 151 (c) 181 (a) 211 (c)
122 (b) 152 (a) 182 (c) 212 (a)
123 (a) 153 (a) 183 (a) 213 (c)
124 (b) 154 (b) 184 (a) 214 (c)
125 (a) 155 (c) 185 (a) 215 (b)
10
126 (b) 156 (b) 186 (d) 216 (a)
127 (a) 157 (b) 187 (c) 217 (b)
128 (b) 158 (b) 188 (a) 218 (b)
129 (c) 159 (a) 189 (d) 219 (d)
130 (d) 160 (a) 190 (b) 220 (a)
131 (a) 161 (a) 191 (c) 221 (c)
132 (c) 162 (b) 192 (a) 222 (d)
133 (b) 163 (a) 193 (c) 223 (c)
134 (c) 164 (d) 194 (a) 224 (a)
135 (a) 165 (b) 195 (d) 225 (b)
136 (a) 166 (c) 196 (c) 226 (c)
137 (b) 167 (a) 197 (b) 227 (d)
138 (c) 168 (b) 198 (d) 228 (c)
139 (a) 169 199 (a) 229 (c)
140 (c) 170 (d) 200 (b) 230 (b)
141 (b) 171 (a) 201 (c) 231 (d)
142 (b) 172 (b) 202 (d) 232 (d)
143 (c) 173 (d) 203 (c) 233 (c)
144 (b) 174 (d) 204 (d) 234 (a)
145 (a) 175 (d) 205 (b) 235 (c)
146 (a) 176 (c) 206 (a) 236 (c)
147 (b) 177 (d) 207 (d) 237 (b)
148 (c) 178 (b) 208 (b) 238 (b)
149 (c) 179 (a) 209 (c) 239 (d)
150 (d) 180 (d) 210 (d) 240 (a)
Q.No. Answer Q.No. Answer
(सं।) (उ र) (सं।) (उ र)
241 (c) 271 (a)
242 (c) 272 (a)
243 (d) 273 (b)
244 (c) 274 (c)
245 (c) 275 (c)
246 (d) 276 (a)
247 (a) 277 (c)
248 (c) 278 (b)
249 (b) 279 (c)
10
250 (d) 280 (b)
251 (d) 281 (a)
252 (a) 282 (c)
253 (b) 283 (b)
254 (a) 284 (c)
255 (c) 285 (d)
256 (a) 286 (b)
257 (b) 287 (a)
258 (b) 288 (c)
259 (d) 289 (d)
260 (c) 290 (a)
261 (d) 291 (b)
262 (b)
263 (a)
264 (c)
265 (d)
266 (b)
267 (a)
268 (d)
269 (b)
270 (b)
QUESTION BANK FOR THE SUBJECT OF WORKSHOP ACCOUNTS FOR

APPENDIX III-A EXAMINATIONS (MULTIPLE CHOICE QUESTION)
-------------------------------------------------------------------------------------------------------------
-----------------------
1. The Head of the Mechanical Department in a Zonal Railway is:
(a) CME (b) SME

(c) DME (d) PCME
2. The Pro-forma On Cost is prepared:
(a) Monthly (b) Quarterly (c) Annual (d) Once-in 6 months

3. Workshop Account Current means:
(a) To keep the Accounts of the workshop up to date
(b) It is a Revenue Account of Workshops
(c) It is a summary of productions made in a workshop
10
(d) It is Suspense Account showing the Debits and Credits Heads with Opening &
Closing Balances
4. The authority for the Shop Superintendents to draw material for manufacture of
components is:
(a) Instructions from his Superior (b) Through the Job Card
(b) Through Material Requisition (d) Route Cards
5. Prime Cost represents:
(a) Only Direct Labor Charges
(b) Direct Labor& Direct Materials which can be allocated to a final product
(c) Direct Labor, Direct Materials & Overheads (d) Only Incentive Bonus and Overtime
payments
6. In a Workshop, URC means:
(a) Uniform Route Card
(b) Universal Replacement of Coaches
(c) Unit Repair Cost
(d) Un-scheduled Repairs in Coaches
7. The time period from the date of need of recoupment to the physical receipt of material
is known as:
(a) Buffer time (b) Interim Period (c) Contract Period (d) Lead Time
8. GST is calculated on:
(a) Selling Cost of the Product
(b) Basic Cost of the Labor & Packing Charges
(c) Basic Cost of the Raw Materials
(d) Basic Cost + Forwarding Charges + Freight Charges
9. The Plan Head for Machinery & Plant is:
(a) PH 41 (b) PH 71 (c) PH 51 (d) PH 42
10. The particulars of sanctioned works, the sanctioned cost and the outlay for Zonal
Railway is available in:
(a) Yellow Book (b) Pink Book (c) White Paper (d) Green Book
11. Indian Railway Institute of Financial Management (IRIFM) is situated at:

(a) Vadadora (b) Kolkatta (c) New Delhi (d) Secunderabad
12. Commercial Accounts of Indian Railway is known as:
(a) Finance Accounts
(b) Accrual Accounts
(c) Capital & Revenue Accounts
(d) Revenue Accounts
13. The In-charge for the Repair / Production Workshops is:
(a) Chief Workshop Manager (CWM)
(b) Chief Motive Power Engineer (CMPE)
(c) Chief Rolling Stock Engineer (CRSE)
(d) Chief Mechanical Engineer (CME)
14. The basic purpose of costing in Railway Workshops is to:
10
(a) To sell the products to outsiders
(b) To keep the Workshop Accounts properly
(c) To have control over expenditure
(d) To arrive at the Total cost of each item of Rolling Stock
15. Earnest Money Deposit amount of successful tenderer is:
(a) Refunded to the contractor after the tender process is over
(b) Forfeited and Credited to Railways
(c) Accounted as Credit to WMS
(d) Retained & adjusted by the Railways as a part of Security Deposit
16. Which is the primary unit utilized for booking of expenditure on Direct Purchase? (a)
PU27 (b) PU 28 (c) PU 29 (d) PU 32
17. What is the Ratio for assessing the Performance of Workshops?
(a) Operating Ratio
(b) Activity Ratio
(c) Current Ratio (d) Credit Ratio
18. Which part of the Budget indicates the funds requirement for Asset Creation /
Infrastructure in Railways?
(a) Appropriation Budget
(b) Revenue Budget
(c) Capital Budget
(d) Performance Budget
19. The Diesel Locomotive Works is situated at:
(a) Varanasi (b) Kapurthala (c) Bangalore (d) Perambur
20. The On Cost Budget in workshops means:
(a) Budgeting of Expenses in workshops
(b) Total of Indirect Labor & Indirect Stores in Workshops
(c) Accumulation of all direct expenses in workshops
(d) Fixing Percentages to recovery the Indirect Labor & Stores
21. As per the Rules, the Review of On Cost Percentages of shops should be reviewed
(a) Every month
(b) Half yearly
(c) Quarterly
(d) Annual
22. Pro forma On Cost is applied for:
(a) Revenue Works (b) Small Repair Works (c) Other Works (d) Deposit works for
outsiders
23. The term POH in a workshop means:
(a) Production Over Heads
(b) Periodical Over Hauling
(c) Production & House Keeping
24. Revised Costing System implemented in (a) Diesel & Electric Loco Workshops
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(b) Only in Diesel Loco Workshops
(c) Carriage Workshops
(d) Wagon Workshops
25. All workshop expenditures are routed through:
(a) Appropriation Accounts
(b) Revenue & Capital Accounts
(c) Workshop Manufacture Suspense Account
(d) Account Current
26. GA Card in workshop means:
(a) General Attendance Card
(b) Gate Attendance Card
(c) General Administration Card
(d) Group Attendance Card
27. The term WGR in workshops of Indian Railways means:
(a) Workers General Register
(b) Wagons & Goods Record
(c) Workshop General Register
(d) Workshop Group Register
28. First Incentive Scheme was introduced in CLW in Indian Railways in (a) 1964 (b) 1970
(c) 1954 (d) 1968
29. What do you mean by RDSO?
(a) Research, Designs & Standards Organization
(b) Railway Development and Standards Organization (c) Regional Development and
Standards Organization (d) None of the above.
30. The works for the manufacture or repair for public / private bodies undertaken in
workshops are also known as:
(a) Outsourcing (b) Deposit Works
(b) Private Works (d) None of the above
31. In Workshops, the expenditure incurred on labor and material, which cannot be directly
booked to particular work order, can be charged to:
(a) On Cost Work Order
(b) Capital Accounts
(c) Revenue Expenditure of the Department
(d) Work order of any shops in the workshops
32. Simultaneously with the posting of WGR, a summary of sub-ledger of labor and stores
is prepared, which is known as:
(a) Stock Sheet (b) Check Sheet
(b) Pay Sheet (d) Balance Sheet
33. The Closing Balance in the Workshop Manufacturing Suspense represents:
(a) The value of completed works
(b) The Total expenses of Workshops
(c) Value of work in progress & works completed but not billed
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34. The Contribution to Provident Fund, Gratuity and Special Contribution to PF is included
in the calculation of:
(a) Shop on Cost percentages
(b) Closing Balance of Workshop Manufacturing Suspense
(c) Prime Cost
(d) Pro forma On Cost
35. The Department which is responsible for processing the requirements of Rolling Stock,
M&P and Works Program for Production Units, Workshops, Store Depots and Sheds is:
(a) General Management
(b) Engineering Department
(c) Mechanical Department
(d) Works Branch of the HQ
36. The terms IRSP stands for:
(a) Indian Railway Stores Program
(b) Indian Railway Stock Procurement
(c) Indian Railway Supplies & Purchases
(d) Itemized Rolling Stock Program
37. The Machinery & Plant proposals on Replacement Account is to be charged to:
(a) Capital Account (b) Development Fund (c) DRF (d) None of the
above.
38. The codal life of an asset generally denotes:
(a) Average economic life
(b) The number of years the asset put into service
(c) Residual life after condemnation
39. The Nodal Officer in charge for Budgeting, utilization of funds under Plan Head 41 is:
(a) General Manager (b)PFA (c) PCME (d) DME
40. The machines sanctioned under M&P program are normally valid for:
(a) Three Years (b) Five Years (c) One Year (d) No Limit
41. Machines which are sophisticated in nature, huge cost and involves specialized
knowledge of machine tools to handle and operate, are generally procured through:
(a) COFMOW (b) RITES (c) IRCON (d) Railway
Board
42. The term CAMC means:
(a) Computer Assisted Machine Controls
(b) Centralized Annual Maintenance Contract
(c) Comprehensive Annual Maintenance Contract
43. The Investments for projects on manufacture and maintenance of moving assets of the
Railways are through:
(a) PH 41 (b) PH 42 (c) PH 21 (d) PH 51
44. The Centre for Maintenance of Advanced Technologies (CAMTECH) is functioning at:
(a) Gwalior (b) Lucknow (c) New Delhi (d) Kanpur
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45. IOH (Intermediate Overhauling) is done in every
(a) Six Months (b) Three Months (c) Nine Months (d) Year
46. The Indent Vetting by Finance is not required up to the value of:
(a) Rs.1 Lakh (b) Rs.2.5 Lakhs (c) Rs.5 Lakhs (d) Rs.10
Lakhs
47. As per the Schedule of Powers, the definition of M&P for Tools & Plant is up to:
(a) Rs.5 Lakhs (b) Rs.7.5 Lakhs (c) Rs.10 Lakhs (d) Rs.12 Lakhs 48. In works tenders,
the Security Deposit is collected at _______ percentage of Contract Value:
(a) 2% (b) 3% (c) 4% (d) 5%
49. As per the extant rules, the environment charges (to create Environment Fund) to be
charged in the Estimates are at:
(a) 1% (b) 1.5% (c) 2% (d) 4%
50. The annual ceiling to execute the work under the quotation powers of JAG level
Officers is: (a) Rs.10 Lakhs (b) Rs.25 Lakhs (c) Rs.60 Lakhs
(d) Rs.1.5 Crores
51. The Incentive Amount in the Workshops are calculated by: (a) Time Saved X Average
Hourly Rate of Worker
(b) Total Time Allowed x Average Hourly Rate of Worker
(c) Time Taken x Average Hourly Rate of Worker
52. The Workshop at Arakkonam is:
(a) Mechanical (b) Electrical (c) Engineering (d) S&T
53. In SR, the only Workshop which does POH of Coaches and Wagons is:
(a) Loco Works, Perambur
(b) Carriage Works, Perambur
(c) Electrical, Perambur
(d) Central Workshops, Golden Rock
54. The objective of Incentive Scheme in Workshops is to:
(a) To make more payment to workshop staff
(b) To encourage the workers
(c) To improve productivity
55. The detailed record of series of events on a shop-floor which accounts for all the
elements of work, both effective and ineffective is:
(a) Motion Study (b) Time Study (c) Work Study (d) Group
56. The expansion for SPURT car is : Study
(a) Self-Pulled United Rail Testing Car
(b) Self-Pumped Universal Testing Car
(c) Self-Propelled Ultrasonic Rail Testing Car
57. The periodicity of POH of Mail / Express Coaches is:
(a) 18 Months (b) 6 Months (c) 12 Months (d) 24 Months
58. The codal life of ICF Coach is:
(a) 25 Years (b) 30 Years (c) 35 Years (d) 40 Years
59. Among the following, what is not related?
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(a) Workshop Manufacturing Suspense
(b) Stores Drawal
(c) Credit Ratio
(d) Traffic Check Sheet
60. The CLW pattern of Incentive Scheme is so designed that reasonably efficient worker
should be able to earn:
(a) 25% Incentive (b) 50% Incentive (c) 33-1/3% Incentive (d) 40%
Incentive
61. The alternative for CLW pattern of Incentive Scheme is Group based and is also known
as:
(a) General Insurance Scheme
(b) Group Incentive Scheme
(c) Group Involvement Scheme
(d) Group Interaction System
62. The Group Incentive Scheme was introduced for the first time in 2002 at:
(a) Loco Works, Perambur
(b) Central Workshops, Golden Rock
(c) Diesel Modernization Works, Patiala
(d) Carriage Repair Shop, Tirupati
63. The Workshop Manufacturing Suspense Account is under Plan Head (a) 41 (b) 42 (c)
72 (d) 51
64. Batch Costing System was introduced in 1965 in Indian Railways at:
(a) Central Workshops, Golden Rock
(b) S&T Workshop, Podanur
(c) Carriage Repair Shop, Tirupati
(d) Loco Workshop, Perambur
65. The term IMMS means:
(a) Indian Management of Material Science
(b) Integrated Material Management System
(c) Integrated Management of Man power System
(d) Indian Movement of Motor Services
66. The ideal Credit Ratio in Workshop Manufacturing Suspense should be:
(a) =< 3% (b) = < 5% (c) =< 6% (d) = < 10% 67. To
ascertain the cost of manufactured products or repairs in Workshops, most of the
expenditures are accountedin WGR through
(a) Relevant Work Orders
(b) Revenue Demand Allocations
(c) Capital Demand Allocations
(d) Workshop Manufacturing Suspense 68. The Out Turn Statement Part I represents:
(a) The Work in Progress
(b) Value of Semi-finished products
(c) The Completed works which can be adjusted to Final Heads
10
69. In the Incentive Scheme, the Allowed Time fixed has to be revised:
(a) When the working hours of the shops revised
(b) When the incentive percentage is more than 50% of the allowed time
(c) When the Gate Attendance system is not functioning (d) When the workshop is
closed due to unforeseen circumstances
70. The periodicity of POH of ICF Coach is:
(a) 24 Months (b) 12 Months (c) 18 Months (d) 54 Months
71. Where is the Wheel & Axle Plant of the Indian Railways situated?
(a) Chittaranjan (b) Kapurthala (c) Jamshedpur (d) Bangalore
72. Which of the following pair of Zonal Railways and their Headquarters not true?
(a) South Central Railway – Secunderabad
(b) South Western Railway – Hubli
(c) Central Railway – Bhopal (d) Northern Railway – New Delhi
73. The expansion of DEMU is:
(a) Diesel Electrical Multiple Unit
(b) Delhi Electrical Maintenance Undertaking
(c) Dedicated Expansion of Mail Unit
74. Name the one which is not related?
(a) Public Account of India
(b) Consolidated Fund
(c) Contingency Fund
(d) Staff Benefit Fund
75. For POH and other repairs of the home railway, budget to accept the debits is asked
under which Primary Units of Revenue budget?
(a) PU 34 & 35 (Wages & Materials)
(b) PU 33
(c) PU 63 & 64 (Wages & Materials)
(d) PU 99
76. What is the purpose served by 'Deduct entries' (Issues within Demands) in WMS
budgets?
(a) To reduce the Closing Balance
(b) For improved Credit Ratio
(c) To avoid budgeting for the same activity through two budgets, within Capital (d)
None of the above
77. The monetary limit of Direct Acceptance & without tender committee in E-Tendering
is:
(a) Up to Rs.20 Lakhs (b) Up to Rs.50 Lakhs (c) Rs.10 Lakhs (d)
Rs.1 Crores
78. In workshops, the Indirect charges not included in the cost of work done, but should be
includedin commercial costing is known as
(a) Pro forma On Cost
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(b) General On Cost
(c) Shop On Cost
(d) All the three above
79. Workshop Manufacturing Suspense falls under which Head of Account
(a) Capital Suspense Head PH 7200
(b) Capital Suspense Head PH 7100
(c) Capital Suspense Head PH 4100
80. Pro forma On cost charges collected in Deposit Works is:
(a) Credited to Earnings
(b) Credited to Revenue Heads
(c) Credited to Plan Heads
81. The Maximum Limit set in the CLW Pattern of Incentive Scheme is:
(a) 40% (b) 305 (c) 25% (d) 50% 82. The safety in Railway in India is looked after
by:
(a) Ministry of Railways
(b) Railway Board
(c) Commissioner of Railway Safety
(d) Zonal Railway Headquarters
83. Payments by Results in Workshop means:
(a) Payments after the results are declared
(b) Regular payments to workers
(c) Incentive Bonus Scheme
84. The time lost due to lack of work, machine repairs, lack of tools etc. is known as
(a) Allowed Time
(b) Booked Time
(c) Idle Time
(d) Waste of time
85. The debit for material received from Stores Depots to Workshops is raised through: (a)
Stores Suspense
(b) Workshop Manufacturing Suspense
(c) Revenue
(d) Purchase Grant
86. Indirect Charges not included in the cost of work done, but should be included in
Commercial Costing is known as:
(a) Pro Forma On Cost
(b) General On Cost
(c) Shop On Cost
(d) All of these
87. The on cost expenditure on labor & material incurred in individual shops is booked to:
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(a) Standing Work Order
(b) On Cost Work Order
(c) Revenue
88. The various charges incurred in each work order are collected in
(a) Ledger
(b) Workshop General Register
(c) Statement of Work Orders
(d) Out turn statement
89. Wages of workers in the workshops are primarily booked to:
(a) Respective Revenue Head
(b) Stores Account
(c) Workshop Manufacturing Suspense
(d) Account Current
90. Acquisition of New Rolling Stock is done through:
(a) Works Programme
(b) Five Year Plans
(c) Machinery & Plant Programme
(d) Rolling Stock Programme
91. In Railways, the Road Vehicles are to be procured through:
(a) Tools & Plant
(b) Rolling Stock Programme
(c) Outside sources directly
(d) Machinery & Plant Programme
92. The amount projected under ‘Revenue Credits’ of Workshop Manufacturing Suspense
Account should correlate with:
(a) Projections made in Revenue Demand Nos. 5, 6 and 7
(b) Projections made in PH 71
(c) Projections made in Capital Stores Suspense
93. Which of the following fund used for replacement of over-aged assets? (a) DF (b)
Capital (c) DRF (d) OLWR
94. The yardstick for measuring the Incentive Bonus Scheme is:
(a) Time (b) Regular Attendance (c) Work Study (d) None of these
95. Idle Time expenditure is charged to: (a) Shop On Cost Work Order
(b) General On Cost Work Order
(c) Pro forma On Cost
(d) None of these
96. If the expenditure on a work or project is likely to exceed the detailed estimate amount
sanctioned, then, __________ should be prepared & submitted for sanction of
competent authority:
(a) Fresh Abstract Estimate
(b) Completion Estimate
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(c) Supplementary Estimate
(d) Revised Estimate
97. The works for the manufacture or repair of articles or supply of material for Public /
Private bodies that is undertaken in Production Unit / Workshops are known as:
(a) Additional Work
(b) Excess Work
(c) Deposit Work
98. The minimum amount that should be deposited in advance by the party ordering the
work is:
(a) 50% of the estimated cost or Rs.20 Lakhs, whichever is more
(b) The value of the Estimate or Rs.50 Lakhs, whichever is less
(c) 20% of the Estimated cost or Rs.50 Lakhs, whichever is less
(d) No Advance amount is required to be deposited 99. The Estimate in the Accounts Office
is verified to see:
(a) Competency of the sanction
(b) Availability of funds / budget provision
(c) Propriety of Expenditure
(d) All the above
100. The Expenditure incurred on labor and materials which cannot be directly booked to
any particular work order can be charged to:
(a) Pro forma On Cost
(b) General on Cost
(c) On Cost Work Orders
101. All the works carried out on requisitions placed on the workshops should be
carefully registered and serially numbered in:
(a) General Register
(b) Time Office Register
(c) Work Order Register
(d) Register of Works
102. When the work is undertaken for private parties, other Departments or Ministries of
Government or on Capital Account:
(a) General On Cost charges to be included
(b) Shop On Cost to be included
(c) Pro forma on Cost to be included
103. Provision for New Rolling Stock in the annual stock rolling program is made at least
_______ in advance in the case of locomotives and ________ in advance in the case
of carriages, wagons and other kinds of vehicles:
10
(a) 5 Years, 4 Years
(b) 4 Years, 4 Years
(c) 3 Years, 2 Years (d) 5 Years, 2 Years
104. In RSP, the renewals are given preference over additions and the program is
prepared well before _________ to _________ months before commencement:
(a) 12 to 15 Months
(b) 15 to 18 Months
(c) 6 to 8 Months
105. After the approval of the Budget Grant, the Pink Book with allocations for Bulk and
Non Bulk items is issued which is an authorized document:
(a) Authority to commence works on procurement of Rolling Stock
(b) Estimates are prepared for commencement of works
(c) Shows the throw forward items indicating work in progress (d) All of the above
106. The demand for new Rolling Stock is increasing, availability of funds being
constraint______ is prioritized over the additions:
(a) Replacement of Rolling Stock
(b) Renewal of Rolling Stock over Replacements
(c) Hiring of Rolling Stock
107. In order to meet the demand for New Rolling Stock, IR is obtaining funds for rolling
stocks through financial lease from:
(a) IRCA (b) IRFC (c) ADB (d) None of the above
108. M&P Programme is drawn by each Railway under ________
(a) Plan Head : 21
(b) Plan Head : 41
(c) Plan Head : 42 (d) Plan Head : 16
109. As per the Rolling Stock Code, the Machinery & Plant means:
(a) A machine that remains stationery and immovable (where job comes to machine)
(b) Light Vehicles such as staff cars, Lorries, Road Mobile Cranes
(c) The machines costing more than Rs.1 Lakh and up to Rs.10 Lakhs provided under
Lump sum items under Zonal Railway sanction
(d) All of these
110. WMS Budget Reviews are done at:
(a) August Review (Quarterly Expenditure)
(b) Revised Estimate / Budget Estimates (Half Yearly Expenditure Review)
(c) Final Modifications to Budget Grant (Nine Months Expenditure Review) (d) All of
the above
111. In the case of Projections for Revenue Credits of WMS Account:
10
(a) The figures should agree with the Revenue Demands under 5, 6 and 7 (b) P
7100
(c) Figures in the Stores Budget – Issues to Capital Manufacturing
Suspense (d) None of the above.
112. Outsourcing of works to the units outside the workshops through a system of
Tendering, keeping in view:
(a) Decisions on outsourcing shall be taken at the level of workshop / unit with Finance
concurrence and for critical items at HOD level with associate finance concurrence
(b) Pricing guidelines shall be established on the basis of in-house manufacturing cost
excluding the overheads and overheads to be added at commercial rates for cost
comparison
(c) Both (a) & (b)
113. Rolling Stock Programme is drawn by Zonal Railway:
(a) Every Five Years
(b) Every Year
(c) Every Three Years
114. The Direct Control over the affairs of all the workshops, including the Budgetary
Control in a Zonal Railways rests with:
(a) Chief Planning Engineer (CPE)
(b) Chief Rolling Stock Engineer (CRSE)
(c) Chief Motive Power Engineer (CMPE)
(d) Chief Workshop Engineer (CWE)
115. The process costing system is used in Production Units of:
(a) Rail Wheel Manufacture and Foundry Accounts
(b) Carriage Workshops
(c) Wagon Workshops
(d) Component Workshops
116. The items that are to be included in M&P Programme and requires the sanction of
Railway Board are:
(a) Items costing Rs.25 Lakhs & above.
(b) Items costing Rs.50 Lakhs & above (c) Items costing Rs.10 Lakhs & above (d)
None of the above.
117. The monetary limit to be taken as Tools & Plant is up to:
(a) Rs.5 Lakhs
(b) Rs.15 Lakhs
(c) Rs.10 Lakhs
(d) Rs.25 Lakhs
10
118. The competent authority to reduce the elements of pro forma on cost and profit in
the estimate for the work done for outsiders on deposit term is:
(a) CWM of the Workshop
(b) PHOD of the Department
(c) General Manager
(d) PFA
119. The provision of Environment Related Works (ERW) is made in the estimates for
the works at _____ Percentage of the total cost of the work:
(a) 2% (b) 5% (c) 3% (d) 1%
120. Depreciation is one of the charges levied on the following expenditure in

Workshops:
(a) Proforma On Cost
(b) Direct Material Cost
(c) Cost of Construction on the Shop Floor
121. Which of the following is the integrated module for management of rolling stock
under POH in a workshop?
(a) IPAS (B) WISE (c) ROAMS (d) IREPS
122. The objective of assessing the cost of shop manufactured items is achieved in which
of the following costing methodology?
(a) Product Costing (b) Job Costing (c) Process Costing (d) Standard Costing
123. The Stores drawn initially for consumption, if found excess is sent back to the stores
and accounted under WMS under:
(a) Returned Stores (b) Surplus Stores (c) Manuf. Stores (d) Condemned
Stores
124. Which of the following is the overhead relating to Production Units?

(a) Township OH (b) Stores OH (c) Factory OH (d) All of the
above
125. What is the percentage of Incentive Bonus paid to the Supervisory Staff (Senior
Section Engineers)?
(a) 10% (b) 20% (c) 15% (d) 5%
126. Shops such as Foundry, Forging, Smithy & Saw Mill etc. are categorized as:
(a) Process Shops (b) Product Shops (c) Service Shops (d) Ancillary Shops
127. As per the Indian Factories Act 1948, the Hours of work in a factory shall not
exceed_____ hours:
(a) 46 (b) 45 (c) 42 (d) 48
10
128. The work order which conforms to Accounting Classification and remain unchanged
from year to year is called: (a) On Cost Work Order
(b) Special Work Order
(c) Revenue Work Order
129. Retro-fitment / Conversion of Rolling Stock to improve performance is done
through:
(a) RSP (b) Revenue POH (c) Special Work Orders (d) Divisional Work
Orders
130. The document which is checked in Accounts Office for materials sent out of
workshop is:
(a) Issue Note
(b) Receipt Note
(c) Sale Delivery Note
(d) Material Gate Pass
131. Wages, OT etc. paid to all general labor in shops including those employed in
transport is charged to:
(a) General On Cost (b) Pro forma On Cost
(c) Shop on Cost (d) Abstract A: Gen. Supdt. & Services
132. Pro forma on Cost Budget is compiled on the basis of:
(a) Actuals from January to December of the previous year
(b) Previous Financial Budget Estimates
(c) Actuals from April to March of the previous Financial Year
(d) Average of Booking of On cost in the last six months
133. The progress of production activity of a work in respect of labor, material and on
cost charges are recorded in:
(a) Tally Sheet (b) Time Sheet
(b) Route Card (d) Cost Sheet
134. Payments made to a worker under Workman’s Compensation Act, is chargeable to:
(a) Pro format On Cost (b) Shop On Cost
(b) General On Cost (d) Misc. Working Expenses
135. The cost of replacement of small tools & plants procured for workshops are initially
charged to:
(a) On Cost Work Order (b) Repair Work Order
(b) Standing Work Order (d) Suspense Work Order
136. The rate of GST applicable for works contract in respect of outsourcing activities of
workshop is:
(a) 5% (b) 18% (c) 12% (d) 2%
137. The value of the work in progress and the completed works awaiting adjustment is
shown in the Workshop General Register under:
(a) Out Turn Statement, Part II (b) WMS Account Current
10
(c) Capital Suspense (d) On Cost Expenditure
138. The Credit to WMS for the out turn is calculated through pre-determined rate, viz.
(a) Standard Cost (b) Unit Exchange Cost
(c) Unit Repair Cost (d) Actuals of the previous year
139. The costing system introduced in Loco Repair Workshops based on the cost Centre
approach is called:
(a) Workshop Management Information System
(b) Revised Costing System
(c) Absorption Costing System
(d) Standard Costing System
140. The norms fixed by the Railway Board for the ratio of closing balance to Gross
Credit in WMS is:
(a) 12% (b) 10% (c) 6% (d) 3%
141. As per the latest guidelines of the Railway Board, the Finance Vetting of Indent is
dispensed with for:
(a) Safety Category procurements
(b) Materials Itemized in the sanctioned estimates with full specifications
(c) Materials procured under emergency certificates
(d) Materials to be procured from RDSO approved sources only
142. The Quality Certification to ISO, Energy Management, Environment Management

and OHSAS refers to:
(a) Integrated Management System
(b) Total Quality Management (c) Quality Management System
143. The Stores Sub-Ledger and the Labor Sub-Ledger of the workshop are accounted in
a register called:
(a) Miscellaneous Advance Register (b) Deposit Misc. Register
(c) Workshop General Register (d) Workshop Manufacturing
Suspense
144. Stores drawn in workshops as common material for Wagon & Coaches POH can be
allowed to be drawn against one Work Order and later adjusted as:
(a) Work Order Variation Report (b) Write Back Order
(c) Standing Work Order (d) On Cost Work Order
145. The system of costing contemplated by RITES which aims at arriving at the Unit
Repair Cost of POH activities is:
(a) Standard Costing System (b) Incremental Costing
10
(c) Revised Costing System (d) Marginal Costing
146. During manufacturing / POH activities, the time saved over the allowed time is paid
as:
(a) Bonus (b) Wages
(c) Incentive (d) Salary
147. Direct Labor & Direct Material which are essential and allocable to final product or
service is termed as:
(a) Direct Costs (b) Prime Costs
(c) On Costs (d) Over Heads
148. The budgetary Reviews submitted by workshops should be based on:

(a) Incremental Budgeting (b) Previous Year Data
(c) Costing Data (d) Random Assessment
149. Workshop Manufacturing Suspense Account is:

(a) A Capital Suspense Head of Account (b) A Revenue Suspense Head
(c) Accounts of Workshop & Stores (d) None of the above
150. The necessity of maintenance of WMS in Railway Workshops is to:

(a) To have proper cost control over expenses incurred in workshops
(b) To get earnings for the workshops
(c) To show better financial results of the Railways
151. In workshops of Railways, the works executed for other Departments are considered
as:
(a) Inputs – Debits (b) Output – Credits
(c) Issues within the Demand (IWD) (d) None of the above
152. For Repair & Manufacturing Workshop s of Railways, the ideal credit ratio
percentage in WMS is:
(a) 5% & 8% respectively (b) 3% & 6% respectively
(c) 2% & 6% respectively (d) 10% & 5% respectively
153. The Closing Balance (Part II Out-Turn Statement) consists of either:

(a) Works in Progress & completed (b) Home / Foreign Railway Debits Works
awaiting acceptance
(c) Total of Labor & Stores Sub-Ledgers (d) None of the above
154. The Workshop General Register (WGR) is:

(a) Detailed Subsidiary Register of WMS (b) Statement of WO & Shop-wise
(c) Details of Labor, Stores & On-Costs (d) All of the above
10
155. The Labor Charges through WGR is calculated based on:
(a) Hours Booked X Average Hourly Rates (b) Based on Salary Paid to staff
(c) Time Saved X Average Hourly Rates (d) None of the above
156. The term ‘On Cost Charges’ in Railway Workshops refers to:
(a) The Expenses that cannot be directly (b) Overhead Charges
Allocated to product / service
(c) Apportioned Charges (d) None of the above
157. The Issues within Demand (IWD), also known as Deduct Entry in WMS is:
(a) To avoid double-budgeting under Capital (b) To reduce Closing
Balance
(c) To assess correct Credit Ratio (d) None of the above
158. For M&P Proposals, for values between Rs.20 Lakhs to Rs.50 Lakhs, ________ is
empowered to sanction:
(a) PCME (b) Chief Workshop Manager
(c) General Manager (d) PFA
159. The staff cars, Lorries, Forklifts, JCB Cranes can be procured through:
(a) RDSO (b) Tools & Plant
(c) Non Stock Indents (d) M&P
160. The Codal life of the machine /equipment represents:

(a) The life which it serves or utilized (b) Not more than 10 Years
(c) Average economic life of the asset (d) None of the above
161. As per the SOP provisions, items or equipment costing between Rs.8 Lakhs to Rs.10
Lakhs is to be sanctioned by:
(a) PHOD (b) Respective Workshops in
charge
(c) FA&CAO (d) AGM
162. In respect of Medical Department, the value of T&P is restricted to:
(a) Rs.5 Lakhs (b) Rs.10 Lakhs
(c) Rs.8 Lakhs (d) Rs.3 Lakhs
163. Certain items of spares for Diesel Locos, Rail Cars, Electric Locos, EMU /MEMU
etc.
which are not in the nature of consumable stores but for accelerating the repairs are
identified as:
(a) Capital /Unit Exchange Spares (b) Routine Spares
(c) Mechanical Spares (d) Tools & Plants
164. Which of the following is taken as unavoidable idle time in Workshops?

(a) Lack of Tools (b) Lack of proper instructions
10
(c) Break-down of Machines (d) None of the above
165. VANDE BHARAT Express was/ is manufactured by:

(a) DLW, Varanasi (b) ICF, Chennai
(c) RCF, Kapurthala (d) RWF, Balgaluru
166. The Model Schedule of Powers (MSOP) issued by the Railway Board in 2017-18 is
significant because:
(a) It brought about uniformity in schedule of delegation of power across Zonal
Railways
(b) Delegated all the powers of the Railway Board to General Managers of Zonal
Railways
(c) It focused on IT integration of Zonal Railways for the first time
(d) It is based on GFR delegation of Government of India
167. The Railway Budget has been merged with General Budget with effect from:
(a) 2016-17 (b) 2017-18
(c) 2018-19 (d) 2015-16
168. The Dividend payable by Indian Railways after the merger of Railway Budget with
General Budget is:
(a) 2% of Capital at Charge of IR (b) Nothing is required to be paid
(c) 1% of the Capital at Charge of IR (d) Rs.100 Crores
every year
169. Rs.20000/- paid as wages for erecting a Machine should be debited to:
(a) Repair Account (b) Capital Account
(c) Machine Account (d) Furniture Account
170. Suspense Grant of Railways includes:

(a) Stores Suspense (b) Manufacturing Suspense
(c) Misc. Advance Capital (d) All of these
171. Of the following, which is NOT an adjustment transaction?

(a) Issue of Maintenance Stores form Stores Depot
(b) Contract Payment to a State Electricity Board
(c) Payment made by a nominated Railway, being accepted by consignee Railway
(d) Acceptance of POH debit raised by workshop for the work done
172. In Works Expenditure, the Primary Unit 7 is used for:

(a) Central GST (b) Stores Supplied from Stock
(c) Productivity Linked Bonus (d) Credit for released materials
10
173. In Workshop, how an expenditure incurred on POH of a wagon of ‘X’ Division
recorded after completion of work, based on the out turn statement?
(a) WMS Debit & Transfer Division ‘X’ Credit (b) Transfer Div. ‘X’ Debit &
WMS
Cr.
(c) Stores Suspense Debit & WMS Credit (d) None of these
174. Forfeiture of Security Deposit will be journalized as:

(a) Deposit Miscellaneous SD (-) Credit & Abstract Z Credit
(b) Deposit Miscellaneous SD Debit & Abstract Z Credit
(c) Deposit Miscellaneous SD Credit & Abstract X Credit
(d) None of these
175. On Zonal Railways, payment towards interest component of lease charges is

budgeted under which SMH 3002?
(a) Sub Major Head 7 (b) Sub Major Head 8
(c) Sub Major Head 9 (d) Sub Major Head 10
176. IRIFM denotes:

(a) Indian Railway Institute of Foreign Management
(b) Indian Railway Industrial Finance Management
(c) Indian Railway Institute of Financial Management
(d) Indian Railway Information and Financial Management
177. The largest first Railway Workshop of India is:

(a) Loco Works, Perambur, Chennai
(b) Jamalpur Locomotive Workshop, Bihar
(c) Locomotive Workshop, Chalbagh, Lucknow
(d) LILUAH C&W Workshop, Eastern Railway
178, Works undertaken in Railway Workshops are chargeable to erstwhile Demand Nos.
(a) 03, 07 or 08 (b) 05, 06 or 07
(c) 08, 09, 10 (d) 03, 04, 05
179. MMIS Denotes:

(a) Main Management Introduction System
(b) Managerial Master Information System
(c) Management Materials for Industrial System
(d) Material Management Information System
180. Important Ratio worked out to gauge the financial health of Zonal Railways
and IR as a whole is:
10
(a) Operating Ratio (b) Net Revenue to Capital at
Charge
(c) Gross Profit Ratio (d) Inventory Turnover Ratio
181. The value of the stores to be procured through Stores Department by

Workshop is budgeted under which side of the WMS budget of Workshop? And the
same is shown as ‘Deduct Entry on which side of Stores budget?
(a) Debit side of the WMS; Deduct Entry on the Receipt / Debit side of the
Stores
Budget
(b) Debit side of the WMS; Deduct Entry on the Issues / Credit side of the Stores
Budget
(c) Credit side of the WMS; Deduct Entry on the Receipt/ Debit side of the Stores
Budget (d) None of the above
182. For POH and other Repairs of Home Railway, budget to accept the debits is
asked under which Primary Units of Revenue Budget?
(a) PU 34 (Wages) & PU 35 (Materials) (b) PU 33
(c) PU 63 (Wages) & PU 64 (Materials) (d) PU 99
183. What is provided in a Tender to insulate both Railways and the Tenderer
from the effects of Inflation?
(a) Rate Variation Clause (b) Price Variation Clause
(c) Cost Variation Clause (d) None of the above
184. What is LAW?

(a) List of Added Works (b) List of Approved Works
(c) List of Arranged Works (d) All of these
185. The Tender Committee and Accepting Authority for Single Tenders should
be (a) Two steps above the normal tenders (b) Same level of Committee
(c) One Step above normal tenders (d) None of the above
186. As per GCC, quantities operated more than 125% but below 140% will be
paid at the rate of:
(a) 94% of the accepted rates (b) 96% of the accepted
rates
(c) 98% of the accepted rates (d) None of the above
187. The performance guarantee for the works contract has to be submitted
within:
(a) 90 days from the date of LOA (b) 60 days from the date of LOA
(c) 45 days from the date of LOA (d) 30 days from the date of LOA
10
188. The expenditure incurred on ceremonial occasion is charged to:
(a) Revenue (b) DRF
(c) DF (d) Capital
189. The sanctioned works costing below Rs.2.5 Crores are exhibited in the Pink
Book under the heading:
(a) Itemized works (b) List of Approved Works
(c) Lump-sum Works (d) None of the above
190. The amounts projected under ‘Material and Stores’ under WMS account
should correlate with projections made under:
(a) Revenue Demand Nos. 5 and 6 (b) No correlation is required
(c) Issues to Cap. Manuf. Suspense in Stores (d) None of the above
Budget
191. Surplus capacity in a Production Unit / Workshop can arise due to:
(a) Introduction of New Technology (b) Increase in the annual
Target
(c) Time saved by workmen (d) None of the above
192. Wagon POH charges are booked to which erstwhile Abstract under Sub-head
330?
(a) Abstract D (D.No.6) (b) Abstract E (D.No.7)
(c) Abstract A (D.No.3) (d) Abstract B (D.No.4)
193. The Primary Unit in accounting classification indicates:

(a) Activity of the expenditure (b) Object of Expenditure
(c) Both of these (d) None of these
194. What is the full form of RRSK?

(a) RASHTRIYA RAIL SURAKSHA KOSH (b) RASHTRIYA
RAIL SANKAT KOSH
(c) RASHTRIYA RAIL SANKRAKSHA KOSH (d) None of these
195. The maximum value of Non Stock Indents requiring Finance Vetting is:
(a) Above Rs.2 Lakhs (b) Above Rs.1.5 Lakhs
(c) Above Rs.2.5 Lakhs (d) Above Rs.1 Lakh
196. The Price Variation Clause is not applicable to:

(a) Works costing less than Rs.5 Crores (b) Zonal Contracts
(c) Service Tenders of less than 18 months (d) All of these
197. The Security Deposit in Works Tenders may be in the form of:
10
(a) Deposit in Cash (b) Deposit as a TDR
(c) Recovery from running bills (d) All of these
198. The Condemnation of Rolling Stock is dealt in which S. No. of MSOP of

Misc. Matters, Part C?
(a) S. No. 31 of SOP on Misc. Matters (b) S. No. 37 of SOP on
Misc. Matters
(c) S. No. 39 of SOP on Misc. Matters (d) None of these
199. Through recent Railway Board’s letters, (in March and June 2020), the
Codal Life of ICF Coaches brought down to:
(a) 30 Years (b) 20 Years
(c) 35 Years (d) 25 Years
200. As per the Schedule of Powers, for condemnation of Coaches involved in

Accidents, ______ have full powers of condemnation.
(a) General Manager (d) Chief Workshop Manager
(d) Chief Workshop Engineer (d) PCME
201. As per 1(A)(2) of SOP on Works Matters, for M&P items costing between
________ lakhs, _______ is having full powers to sanction (HQMP Powers):
(a) Rs.10 to Rs.25, CWM (b) Rs.20 to Rs.50, PCME
(c) Rs.20 to Rs.40, CWE (d) None of these
202. Under Divisional M&P Powers, for items costing less than Rs.20 Lakhs,
_______ is having powers of sanction:
(a) PHOD / HOD (d) CWM / DRM
(c) Any SAG / JAG level officer (d) PFA
203. In case of SAFETY category items, the Vetting of NS Indent is not required
up to:
(a) Rs.5 Lakhs (b) Rs.15 Lakhs
(c) Rs.10 Lakhs (d) Rs.2 Lakhs
204. Demand No.10 is used for booking of expenditure of:

(a) Rolling Stock (b) Fuel
(c) Traffic (d) Carriages & Wagons
205. What is the full form of SPURT car?

(a) Self-Propelled Ultrasonic Rail Testing Car (b) Self-Pumped Universal
Testing
Car
(c) Self-Pulled United Testing Car (d) None of these
10
206. The Abstract Estimate is prepared:
(a) To enable the competent authority to give (b) Avoid the expense and delay of
Administrative Approval preparing the estimates in detail
(b) Should contain brief report & justification (d) All of these For the work,
specification etc.
207. The Diesel Sheds in Zonal Railways are under the administrative control of:
(a) PCME (b) CWE
(c) CRSE (d) None of the above
208. An authority for the Shop Superintendent to draw material as specified therein, for
the manufacture of components etc. is:
(a) Job Card (b) Tally Sheets
(c) Material Requisition (d) Work Order / LOA
209. Any product or service undertaken needs to be financially viable, economically and
socially workable and for this purpose, arriving at Total Cost is essential, which consist
of:
(a) Only Prime Cost (b) All the Overhead costs
(c) Prime Cost & all Overheads (d) None of these
210. The On Cost Budget should be prepared based on:
(a) Probable outlay on Indirect & Direct Exp. (b) Actuals of the previous 6 months
During the ensuing financial year
(c) Monthly figures of overhead charges (d) All of these
211. The main purpose of Quarterly Review of On-Cost percentages is to:

(a) Ensure correct recovery of overhead (b) Keep the Overhead Exp. Under
Charges, as far as possible with FY control
(c) Avoid under-recovery of charges alone (d) None of these
==========
10
ANSWER KEY TO
WORKSHOP ACCOUNTS
Answer Q.No. Answer Q.No. Answer Q.No. Answer
. (सं।) (उ र) (सं।) (उ र) (सं।) (उ र) (सं।) (उ र)

1 (d) 31 (a) 61 (b) 91 (d)
2 (c) 32 (b) 62 (d) 92 (a)
3 (d) 33 (c) 63 (c) 93 (c)
4 (c) 34 (d) 64 (a) 94 (a)
5 (b) 35 (c) 65 (b) 95 (a)
6 (c) 36 (d) 66 (a) 96 (d)
7 (d) 37 (c) 67 (c) 97 (c)
8 (d) 38 (a) 68 (a) 98 (c)
9 (a) 39 (c) 69 (b) 99 (c)
10 (b) 40 (b) 70 (c) 100 (b)
11 (d) 41 (a) 71 (d) 101
12 (c) 42 (c) 72 (c) 102 (c)
13 (a) 43 (b) 73 (a) 103 (c)
14 (d) 44 (a) 74 (d) 104 (b)
15 (d) 45 (c) 75 (a) 105 (d)
16 (b) 46 (b) 76 (c) 106 (a)
17 (d) 47 (c) 77 (b) 107 (b)
18 (c) 48 (d) 78 (a) 108 (b)
19 (a) 49 (a) 79 (a) 109 (d)
20 (d) 50 (c) 80 (a) 110 (b)
21 (c) 51 (a) 81 (a) 111 (a)
22 (d) 52 (c) 82 (c) 112 (c)
23 (b) 53 (b) 83 (c) 113 (b)
24 (a) 54 (c) 84 (c) 114 (d)
25 (c) 55 (b) 85 (b) 115 (a)
26 (b) 56 (c) 86 (a) 116 (b)
27 (c) 57 (a) 87 (b) 117 (c)
28 (c) 58 (b) 88 (b) 118 (c)
29 (a) 59 (d) 89 (c) 119 (a)
30 (b) 60 (c) 90 (d) 120 (a)
10
Q.No. Answer Q.No. Answer Q.No. Answer
(सं।) (उ र) (सं।) (उ र) (सं।) (उ र)

121 (c) 154 (d) 187 (b)
122 (b) 155 (a) 188 (a)
123 (a) 156 (a) 189 (b)
124 (d) 157 (a) 190 (c)
125 (c) 158 (a) 191 (a)
126 (a) 159 (d) 192 (a)
127 (d) 160 (c) 193 (b)
128 (c) 161 (d) 194 (c)
129 (a) 162 (d) 195 (c)
130 (d) 163 (a) 196 (d)
131 (d) 164 (c) 197 (d)
132 (a) 165 (b) 198 (a)
133 (d) 166 (a) 199 (b)
134 (a) 167 (b) 200 (d)
135 (a) 168 (b) 201 (b)
136 (b) 169 (c) 202 (d)
137 (a) 170 (d) 203 (c)
138 (c) 171 (b) 204 (b)
139 (b) 172 (d) 205 (a)
140 (d) 173 (b) 206 (d)
141 (b) 174 (a) 207 (b)
142 (a) 175 (a) 208 (c)
143 (c) 176 (c) 209 (c)
144 (b) 177 (b) 210 (a)
145 (c) 178 (b) 211 (a)
146 (c) 179 (d)
147 (b) 180 (a)
148 (c) 181 (a)
149 (a) 182 (a)
150 (a) 183 (b)
151 (b) 184 (b)
152 (b) 185 (c)
153 (a) 186 (c)
10
CHAPTER 3
10
a. 50%
b. 75%
c. 95%
d. 98%
Ans: d
2. RO Bills section deals with:

a. Balance payment after confirming receipt of material
b. Payment of 100% bill
c. Both a and b
Ans: c
3. Stock verification by accounts refers to

a. Verification of physical stock vis -a -vis book balance done by executive
department
b. Verification of physical stock vis -a -vis book balance done by Accounts
department Stock Verifiers
c. Verification of physical stock vis -a -vis book balance done by Stores department
d. Either a or b
e. Either b or c
Ans: b
4. During stock verification, a Stock Verifier issues a stock sheet

a. When he finds shortages
b. When he finds excesses
c. Either of the above
Ans: c
5. A report by an ISA/ ASV detailing procedural irregularities in the maintenance of

stock is called a
a. Narrative Report
b. Stock sheet
c. Stock Verification report
d. Stock Inspection Report
Ans: a
6. A shortage found during Stock Verification is

a. Written off as a loss
b. Recovered from the Stockholder
c. Is passed on to the next incumbent if the current stockholder is promoted
10
Ans: b
7. Balance Sale Value is a term in Auction that refers to

a. Balance payment to be made after winning the bid
b. Balance payment that has to be made within 40 days of the bid
c. Both the above
Ans: c
8. Reverse Auction is a term used to mean

a. Bids placed by purchaser of Railway scrap
b. Bids placed by Railway during purchase in IREPS
c. Bids of Railway suppliers during purchase of materials in IREPS
Ans: c
9. E-auction happens when Railway sells scrap; Reverse Auction happens

a. When Railway counters purchaser’s bid
b. When Suppliers bid to become L1
c. When Railway counters suppliers bids
Ans: c
10. When does Railways use a 2 packet system for purchases?

a. When the purchase value is more than 50 lakhs
b. When the item is being purchased for the first time
c. When there is a global tender
Ans: a
11. A two packet system of purchase ensures that

a. The tender committee is not influenced only by the price bid
b. The technical qualifications of the tenderers is the primary criteria for selection
of tenders
c. Both of the above
Ans: c
12. A two packet system of tendering means

a. There are two stages of evaluation , technical and financial
b. The tenderer submits only technical bid at first
10
c. The technical bid is evaluated first
d. a and b
e. a and c
Ans: e
13. When material enters Stock, the accounting entry is

a. Stock Debit,Cheques and Bills Credit
b. Stock Debit, Bank Credit
c. Cheques and Bills Debit, Stock Credit
d. Stock Debit, Purchase Suspense Credit
Ans: d
14. PH 71 contains
a. Only Stock Suspense
b. Only Purchase Grant
c. WMS
d. All Stock, including Suspenses
Ans: d
15. PH 72 contains
a. Stock Suspense
b. WGR
c. WMS
Ans: c
16. Purchase of HSD oil (Basic Price) is provided for under

a. Demand 10
b. PH 71
c. Both
d. Neither
Ans: b
17. When fuel bills are passed, the Basic price and Tax are charged to
a. Fuel Suspense (PH 71) and Demand 10 respectively
b. Demand 10 and Fuel Suspense respectively
c. To Fuel Suspense only
d. To Demand 10 only
Ans: a
18. In Fuel Accounting, a zonal Railway receives
a. Debits for its locos fuelled in other Railways
10
b. Credits for miles earned by its locos
c. Both
d. Neither a or b
Ans: c
19. Debit balance in Purchase Suspense indicates

a. Material received but bills not paid
b. Bills paid but material not received
c. Either a or b
d. Neither a or b
Ans: b
20. Credit balance in purchase Suspense indicates

c. Either a or b
d. Neither a or b
Ans: a
21. Sales Suspense is credited when

a. Purchaser deposits money
b. When scrap material is delivered to supplier
c. When material is scrapped
d. Both a and b
Ans: a
22. Stores budget is a ‘derived’ budget because

a. Stores department does not have its own budget
b. Stores department budgets for all other departments
c. All revenue and workshop stock items requirements are compiled in Stores
budget d. All of the above
Ans: d
23. In Stores budget, ‘ Issues to Revenue ‘ is linked with

a. PU 27 of Demand 10
b. PU 27 of all demands
c. PU 27 of Demands 5,6,and 7
Ans: b
24. In WMS Budget, ‘Issues to Stores’ means

a. Material manufactured by workshop to be stocked in depot
b. Material returned by shop floor as it is excess
10
c. Material got from other depots in cases of shortage
Ans: a
25. For purchases made through GeM, billing is done

a. On GeM portal itself
b. On GeM portal and linked to IPAS
c. On IPAS which gets receipt details from IREPS
Ans: b
26. Force Majeure Clause, in certain ‘Acts of God’ situations, allows parties to
a. Defer performance of their contractual obligations
b. End the contract without financial repercussions on either side
c. Both
d. Neither
Ans: c
27. To deal with Suspenses in Stores, which software would you go to?
a. IMMS
b. IPAS
c. E-Recon
d. IREPS
Ans: b
28. Stores Tendering is done on

a. IREPS
b. IMMS
c. Both the above
d. IPAS
Ans: a
29. EMD exemption is given to the following categories of tenderers:

a. MSMEs registered with DIC
b. MSMEs registered with NSIC
c. RDSO approved firms
d. All of the above
e. A and b
Ans: d
30. Make in India Policy stipulates that complete purchase shall be made only from
local firms
10
a. If tender value is less than 50 lakhs
b. If tender value is more than 50 lakhs
c. If tender value is less than 25 lakhs
d. If tender value is more than 25 lakhs
Ans: a
31. Purchase preference available to tenderers with Make in India certification is

a. 25%
b. 28%
c. 45%
d. 50%
Ans: d
32. If a tenderer who is L2 has Make in India certification,

a. He is awarded 50% quantity if he matches the price of L1.
b. He is awarded 50% quantity at his own rate
c. He is awarded 100% quantity if he matches the price of L1.
d. He is awarded 100% quantity at his own rate
Ans: a
33. Purchase preference to tenderers who have MSME certification is

a. 20%
b. 25%
c. 30%
d. 50%
Ans: a
34. Maximum amount of EMD to be taken from a tenderer irrespective of value of

tender is a. Rs. 10 lakhs
b. Rs. 30 lakhs
c. Rs. 35 lakhs
d. Rs. 50 lakhs
Ans: d
35. Security Deposit is to be deposited in which of the following forms?

a. Cheque
b. Demand Draft
c. Deducted from his first bill
d. a and b
e. b and c
Ans: e
10
36. Performance Bank Guarantee can be returned to the supplier
a. On passing the final bill
b. On certification of satisfactory work completion by the consignee
c. Neither
d. Either Ans: d
37. Option Clause in Stores contracts enables Railway to place an order of 30% above
a. Railway can enforce this quantity
b. Supplier can request this additional quantity
c. Railway has to take supplier’s consent
d. A separate negotiation has to be done for this quantity
Ans: a
38. Option Clause in Stores contracts enables Railway to place an order of ---% above
or below the PO quantity a. 25%
b. 30%
c. 35%
d. 40%
Ans: b
39. Direct Acceptance of tenders means

a. Stores Officer can place order on the firm without tender
b. Stores Officer can place order on the firm without Tender Committee
c. Stores Officer can place order on the firm on quotation basis
d. Stores Officer can place order on the firm with finance concurrence
Ans: b
40. Option Clause is applicable on Stores tenders of value

a. More than 50 lakhs
b. Less than 50 lakhs
c. More than 75 lakhs
d. Less than 25 lakhs
Ans: c
41. Reverse Auction is compulsory in tenders of value

Ans: a
10
42. Two packet system is compulsory in Stores tenders of value
Ans: a

a. IRS Conditions of Contract
10
b. GCC
c. Both
d. Neither
Ans: a
44. During Advance Payment of Stores bills, which head will be debited?
a. Purchase Suspense
b. Stock
c. Cheques and Bills
d. SIT(DT)
Ans: a
45. ‘Stock ‘ will be debited

a. On passing of Advance bill
b. On passing of RO bill
c. After preparation of RO
d. On receipt of a debit from other zones
Ans: c
46. SMS in Stores means

a. Store Management Service
b. Stores Monthly Supply
c. Stores Monthly Summary
d. Suspense Management System
Ans: c
47. Stores Monthly Summary covers

a. All material received in the depots
b. Material Issued on Sale basis
c. Material transferred between depots
d. All of the above
Ans: d
48. The difference between Sale Value and Book value of a scrap item will be booked
to
a. Stock Adjustment Account
b. Sundry Earning
c. Remittance into Bank
d. Sales Suspense
Ans: a
49. Turnover Ratio in Stores is calculated as

11
a. Total Issues /Closing Balance*100
b. Closing Balance/Total Issues*100
c. Closing Balance /Total Receipt*100
d. Total Receipt /Closing Balance*100
Ans: b
50. Deduct Entry in Stores Budget refers to

a. Deducting ‘Issues to Workshop’ from Stores Budget
b. Deducting ‘Receipts from Workshop’ from Stores Budget
c. Deducting ‘Issues to Workshop’ from Workshop Budget
d. Deducting ‘Receipts from Workshop’ from Workshop Budget
Ans: a
51. Deduct Entry in Stores Budget is operated

a. To prevent double budgeting in Demand 16
b. Because both Workshop and Stores Suspenses are part of Capital Suspense
c. Neither a or b
d. Both a and b
Ans: d
52. AAC Means

a. Actual Annual Consumption
b. Average Annual Consumption
c. Anticipated Annual course
d. None of the above Ans: b
53. Vetting of which category items has been discontinued in model SOP 2018.
a. A & B
b. B & C
c. None of the above Ans: b
54. Certain Non-Stock requisitions need not vetted.

a. If they are part of a Detailed Estimate
b. If they are below 10 Lakhs
c. If they are non PAC items.
Ans: a
55. Single tender can be called in case of PAC where it is certified that
a. Similar article is not manufactured by any other firm
b. Such an article not manufactured in India
c. The firm has patented that article
d. The firm is the OEM Ans: a
11
56. Purchase of services on Gem can be made ley
a. Any department
b. Only Store department
c. Both
d. None
Ans: a
57. Limited tenders in Stores may be called from

a. Registered Approved Suppliers for that item only
b. Any vendors
c. From a Single firm
Ans: a
58. if only one offer is received in an open tender

a. Tender should be discharged
b. Tender should be accepted
c. Item should be retendered
d. A & C
Ans: b
59. Sales Suspense is maintain because

a. To watch over delivery of auctioned material against amount received
b. To ensure correct recovery of due amounts
c. To ensure excess delivery is not made
d. None of above
Ans: a
60. Stock adjustment account deals with

a. there is value difference due to market fluctuation
b. Quantity difference due to stock verification
c. a & b
d. None of the above Ans: c
61. SIT (DT) is a suspense which monitors

a. Material transferred to other Zone
b. Material transferred from depot to depot in the same Zone
c. Material transferred to user depot
Ans: b
62. The delivery period in supply contract shall be reckoned

a. From the date of issue of purchase order
b. From the date of issue of advance PO/Letter of advance
11
c. Both A & B
d. By the discretion of competent authority of purchaser department
Ans: b
63. Recovery of liquidated damage shall be levied

a. at the rate of 1% of the price of the store per week and max 5%
b. at the rate of 2% of the price of the store per week and Max 10%
c. At the rate of 1/2% of the price of the store per week and max 10%
d. At the rate of 2% of the price of the store per month and max 5%.
Ans: c
64. Spot purchase can be made

a. With concurrence of PFA and sanction of GM/AGM
b. With concurrence of PFA and sanction of PHOD
c. With approval of Railway Board
d. With concurrence of associate finance and sanction of DRM
Ans: a

a. Fulfil the additional requirement
b. To reduce outdated stock
c. Both A & B
Ans: c
66. What % of Net Procured Quantity in regular supplied tenders can be ordered to
developmental vendors? a. upto 10%
b. upto 20%
c. upto 5%
d. upto 25%
Ans: b
67. From which kind of vendor can LD not be taken in case of late supply?
a. Approved vendor
b. Developmental vendor
c. Where Tender conditions contains not imposing of LD
d. Both B & C
Ans: d
68. In supply tender if price differential between L-1 & L-2 is more than 3% and upto
5% then quantity distribution ratio between L-1 & L-2 will be a. 60 : 40
b. 50 : 50
c. 65 : 35
d. 70 : 30
Ans: c
11
69. SD from successful tender should be received in purchase office within …….. days
a. 30
b. 21
c. 15
d. 10
Ans: b
70. Out turn statement Part-II shows out lay

a. On works in progress
b. On completed work order awaiting adjustment
c. Both A & B
d. Adjustable during the month
Ans: c
71. Provident fund contributions to shop staff to be classified as

a. Shop on cost
b. General on cost
c. Proforma on cost
d. Administrative on cost Ans: c
72. Depreciation of workshop plant and building is classified as

a. Shop on cost
b. General on cost
c. Profoma on cost
73. Workshops on Railways are

a. Production workshop
b. Repair and maintenance workshop
c. Both of the above
d. None of above Ans: c
74. WGR is maintained in

a. Railway division
b. Railway workshop account
c. Construction account
Ans: b
75. The attendance is recorded in the gate attendance card at

a. Gate
11
b. Shop
c. Time office
d. The time book
Ans: d
76. Each workshop employee records his attendance daily through GA Card
a. Once
b. Twice
c. Thrice
d. Four times
Ans: d
77. Time/Tally sheets are evaluated on the basis of

a. Rate of Pay
b. Actual Wages drawn
c. Average labour rate
78. The difference between time/tally sheet and labour Pay sheet on average rate is
allocated to
a. General on cost
b. Shop on cost
c. Proforma on cost
d. None of the above Ans: b
79. Proforma on cost charges are levied on works executed for

a. Other government department
b. Store Department
c. POH of other Railway
d. All of the above Ans: a
80. Work orders which conform to Revenue accounting Classification and remain
unchanged from year to year are called a. On cost work order
b. Manufacturing work order
c. A Revenue Standing work order
81. Cost of defect and spoilt work in experimental work is allocated to

a. General of cost
b. Proforma of cost
c. Shop on cost
11
82. MATCH THE FOLLOWING PRODUCTION UNITS WITH LOCATION :-
a) DLW i)Chennai
b) RCF ii) Bengluru

c) RWF iii) Kapurthala
d) ICF iv) Varanasi.

a-iv, b-iii,c-ii,d-i
83. FOR PAYING ENHANCED TAX RATES THE CLAUSE WHICH SHOULD BE
APPLICABLE IS:-
a) Price variation clause
b) Statutory Variation clause

c) Option clause
d) Splitting clause.
Ans: b
84. THE RATE FOR DEDUCTION OF LIQUIDATED DAMAGES IS :
a) 0.5 % per week of delay
b) 01 % per month of delay

c) 02 % per week of delay
d) 0.5 % per month of delay
Ans: a
85. PURCHASE OF STOCK ITEMS ARE INITIALLY BOOKED TO
a) Stores suspense
b) Workshop Manufacturing Suspense
c) PU-27 Material Stock
d) PU-28 Direct Purchase.
Ans: a
86. THE POST OF FINANCIAL COMISSIONER RAILWAYS WILL NOW BE
CALLED AS:- a) CEO (Finance)
11
b) Member (Finance)
c) Member (Accounts)
d)Member (Business Development)
Ans: b
87. THE PROPOSAL SENT BY ZONAL RAILWAY TO RAILWAY BOARD FOR

SPECIFIC
NEED OF ROLLING STOCK IS CALLED :-
a) Rolling Stock programme
b) Itemized Rolling Stock programme.
d) Capital Budget.
Ans: b
88. WHEN ADVANCE PAYMENT IS MADE TO A SUPPLIER THE PURCHASE IS
:-
a) Credited
b) Debited
c) No Entry made
Ans: b
89.WHEN PSC SLEEPERS IS SUPPLIED BY AUTHORISED FIRM TO PRIVATE

PARTY
THEY PAY :-
a) Inspection Charges to Railways.
b)Liquidated damages to railway.

c)Compensation to railway.
Ans: a
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90. ACCOUNT CURRENT WHICH COMPLIES WITH GOVERNMENT ACCOUNT IS
CALLED :-
a) Finance account
b)Commercial account
c)Capital account
d) Revenue Account
Ans: a
91. EMD FOR STORES CONTRACTS FOR TENDER VALUED 15 LAKHS IS :-
a) 2% of Estimated value max 20 lakhs.
b) 1% of Estimated value max 20 lakhs.
c) 2% of Estimated value max 10 lakhs.
d) 1% of Estimated value max 10 lakhs.
Ans: a
92. WHICH OF THE FOLLOWING STATEMNTS ARE CORRECT?
THE STOCK ADJUSTMENT ACCOUNT IS OPERATED TO FOR RECORDING

DIFFERENCES ARISING OUT OF :-
i) Variation in stock noticed on account of Stock Verification or Departmental Stock
Verification.
ii)Changes in Price of stock purchased from market or manufactured at workshop.
iii)Difference in book value and actual value realised on Scrap sale
iv)Rounding off
a) only I and ii are correct
b) only I , ii and iii are correct
c) all are correct

d) only I and iii are correct
Ans: c
93. THE SMS IS PREPARED FOR:
a) Stock item
11
b) Non stock item
c) Both a & b.
Ans: a
94. THE DOCUMENT REQUIRED FOR 100% PAYMENT FROM CONSIGNEE FOR
STOCK
ITEM IS :-
a) Receipt note.
b) DDR.
c) Consignee receipt and acceptance certificate.
Ans: a
95.PH 22 OF RAILWAY IS USED FOR:-

a) Rolling stock.
b) Leased asset payment Capital component
c) Leased asset payment of interest component
d) IRFC charges.
Ans: b
96.IF TERMS AND CONDITION IN PO TO BE CHANGED THEN:-

a) Fresh PO is issued.
b) Modification advice is issued.

c) Cancellation advise is issued.
d) above c) then a) is issued.
Ans: b
97. WHICH OF THE FOLLOWING ANALYSIS IS A PART OF INVENTORY
CONTROL :- a) F.O.R
b) A.B.C
11
c) T.A.N
d) all of the above.
Ans: b
98.THE FINAL BOOKING OF STOCK ITEMS IS DONE UNDER REVENUE
HEAD:- a) PU 27
b) PU 28
c) PU 32
d) PU 99.
Ans: a
99. POH COST OF MATERIAL FOR HOME RAILWAY ROLLING STOCK WILL BE
BOOKED UNDER :-
a) PU 34
b) PU 35
c) PU 63
d) PU 64.
Ans: b
100. PH 31 IS USED FOR BOOKING EXPENDITURE OF :-

a) Bridge works
b) S&T works
c) Track Renewal
d) Level crossing.
Ans: c
11
101. RAILWAY MATERIAL RECEIVED FROM SUPPLIER ARE INSPECTED ON
SPECIFIED TERMS AND CONDITIONS BY :-
a) RDSO
b) RITES
c) Consignee
d) all of the above.
Ans: d
102.POWER TO CLOSE ITEMS UNDER PART 1 OF THE RAILWAY BOARD

INSPECTION
REPORT OF ZONAL RAILWAYS LIES WITH :-
a) GM
b) PFA
c) FA & CAO
Ans: b
103. HOW MANY BUDGETARY REVIEWS ARE CONDUCTED IN A FINANCIAL

YEAR:-
a) August Review, revised estimate, Final modifications -3
b) August Review, Revised estimates, budget estimates, Final Modifications -4
c) Revised estimates Budget Estimates, Final Modifications -2
d) Revised Estimates, Budget Estimates, Final modifications -3
Ans: c
104. PRODUCTION SHOPS IN A WORKSHOP ARE :-
a) Process shop
b) Job shop
c) Both process and job shop

Ans: c
12
105 .THE DOCUMENT WHICH IS THE AUTHORITY FOR SHOP TO UNDERTAK
MANUFACTURE OF COMPONENT IS:-
a) Route card
b) Job card
c) Material tag
d) Scroll sheet.
Ans: a
106. ON COST CHARGES ARE DISTRIBUTED AMONG THE VARIOUS JOBS AT

THE
PRE DETERMINED RATES ON :-
a) Indirect labour charges
b) Direct labour charges

c) Total labour charges
Ans: b
107. STATE TRUE OR FALSE

a) PF contribution payable be Govt. to shop staff is an item of indirect expenditure is
classified as Shop on cost :- FALSE ( Performa on cost)
b) Payment made under workmen compensation act is allocated to Performa on cost :-
FALSE.
c) Depreciation of workshop plant and building is taken into account for calculation of
Performa on cost:- TRUE.
d) Expenditure on sanitary arrangement in a workshop is allocated to Shop on cost :-
FALSE (General on cost)
Q108. IF STORE IS CLASSIFIED AS DEAD SURPLUS STORE THEN :
a) It is not utilised in past 24 months.
b) It will not be utilised in next 24 months.
c) both a and b above.
d) only a
12
Ans: c
Q109. A)COST OF CUSTODY STORES IS STRAIGHT AWAY DEPICTED TO

WORK CONCERNED.
B)CUSTODY STORES LIE IN THE WORKSHOP
a) only A is correct
b) only B is correct
c) Both A & B are correct
d) Both A & B are incorrect
Ans: a
Q110.AFTER TOTALLING LABOR , STORES AND MISC FOR THE MONTH

RELATING TO EACH WORK THE TOTAL IS TRANSFERRED TO.
a) Workshop General register.

b) Account current.
c) WMS.
d) PH -71.
Ans: a
Q111.ALL ON COST OTHER THAN PERFORMA ON COST INCURRED IN

COMMON IN MORE THAN ONE SHOP IS CALLED :-
a) Shop on cost
b) General on cost.
c) Workshop cost
Ans: b
Q112.THE SV SHEET PREPARED BY STOCK VERIFIER IS FORM :-
a) S1260
b) S1280
c) S1240
d) S1220
Ans: a
Q113.SFC IS QUANTITY OF FUEL CONSUMED PER:-

12
a) 1000 GTKM
b) 1000 NTKM
c) 100 GTKM
d) 100 NTKM
Ans: a
Q114. INDIRECT COST ARE ALSO CALLED:-

a) Prime cost
b) On Cost
c) Prime and on cost.
Ans: b
Q115.WHICH SMH COVERS THE EXPENDITURE OF R & M OF CARRIAGES &

WAGONS:-
a) 8
b) 3
c) 4
d) 6
Ans: c
Q116. IN WHICH PU THE COST OF DIRECT PURCHASES ARE
BOOKED a) 27
b) 28
c) 32
d) 99
Ans: b
Q117.WHICH OF THE FOLLOWING PH IS FOR M&P PROGRAMME:-
a) 41
b) 42
c) 21
d) 53
12
Ans: a
Q118. WHICH OF THE FOLLOWING ERSTWHILE DEMAND DEALING WITH

POH OF EMU :-
a) 5
b) 6
c) 7
d) 8
Ans: b
Q119. HOW MANY PH DO WE HAVE :-
a) 16
b) 88
c) 27
d) 13
Ans: c
Q120. ERSTWHILE DEMAND NUMBER 10 IS USED FOR BOOKING
OF a) Fuel
b) Rolling stock
c) Traffic
d) New lines.
Ans: a
Q121. WHICH OF THE FOLLOWING IS NOT CANIN OF FINANCIAL

PROPRIETY :-
a) Expenditure should not be more than demand
b) It should not be used for own benefit
c) TA should not be source of income
d) Public money is for benefit of persons.

Ans: d
Q122. WHAT IS THE CODAL LIFE OF ICF COACHES :-
a) 25
12
b) 30
c) 36
d)Ans: a 40
Q123. WHICH OF THE FOLLOWING FUND IS USED FOR REPLACEMENT OF

OVER AGED ASSET:-
a) DF
b) Capital
c) DRF
d) OLWR
Ans: c
Q124.WHICH OF THE FOLLOWING STATEMENT REGARDING STOCK ITEMS

ARE
CORRECT:-
e) Such items are kept at custody of stores department ii) Frequently and regularly
required iii) its unit cost justifies incurring inventory carrying cost associated with
these items. a) Only i) and ii)
b) Only ii)
c) All
d) Only ii) and iii)
Ans: c
Q125.ITEMS FOR STORE WHERE THERE IS REGULAR TURNOVER CAUSED

BY A
CONSTANT DEMAND AND WHICH ARE STORED BY STORES DEPT IN
DEPOT ARE
CALLED :-
a) Ordinary stores
b) Emergency stores
c) Special stores
d) Surplus store.
Ans: a
Q126. THE STANDARD CLASSIFICATION OF STORES HAS BEEN DONE IN IR

12
CODE FOR STORES DEPT VOL-I UNDER PARA:
a) 201
b) 301
c) 401
d) 501
Ans: a
Q127.AS PER IR CODE FOR STORES DEPT VOL-I THE WHICH OF THE
FOLLOWING
OPTIONS REGARDING SOURCES OF SUPPLY OR RECIEPT OF MATERIAL
REQUIRED BY RAILWAY IS CORRECT :-
a) Purchases
b) Purchases and manufactured at workshop
c) Purchases, manufactured at workshop, Transfers from other railway / Department.
d) Purchases, manufactured at workshop, Transfers from other railway / Department
and returned.
Ans: d
Q128. A CONTRACT UNDER WHICH, DURING THE PERIOD OF ITS

CURRENCY,
THE CONTRACTOR ENGAGES TO SUPPLY MATERIAL ON DEMAND,
IREESPECTIVE OF QUANTITY, AT FIXED UNIT RATE OR PRICES WITHINN A
GIVEN PERIOD OF THE RECIEPT OF SUCH DEMAND IS CALLED:-
a) Rate contracts
b) Running contracts
c) Schedule contract.
d) Lumpsum contract.
Ans: a
Q129. STOCK VERIFICATION IS DONE BY :-

a) Stores department
c) Both by a) and b)
Ans: c
12
Q 130. FOR PURCHASE THROUGH TENDER / PLACING INDENTS IN THE
NORMAL
COURSE FOR STOCK AND NON STOCK ITEM CMM HAS POWER OF
UPTO :- a) 1 crore
b) 2 crore
c) 5 crore
d) 10 crore
Ans: c
Q131. FOR APPROVAL OF AAC OF A,B AND C CATEGORY ITEMS VETTING

OF HQ FINANCE IS REQUIRED ONLY FOR :-
a) A Category
b) B category
c) A & B category
d) A , B and C category.
Ans: a
Q132. FOR SIGNING OF NON STOCK REQUSITIONS BY USER DEPARTMENTS
JAG/SG HAS POWERS :-
a) Upto 15 lakhs
b) Upto 25 lakhs
c) Upto 35 lakhs
d) Upto 45 lakhs
Ans: a
Q133.FOR INDIGENOUS PROCUREMENT OPEN TENDER OF A NON GeM

ITEM IN NORMAL COURSE Sr SCALE OFFICE HAS POWER OF RS :-
a) 3 lakhs
b) 8 lakhs
c) 25 lakhs
d) 50 lakhs
Ans: b
Q134. TOTAL MEMBERS IN A TC ABOVE 45 LAKHS UPTO RS 1 CRORE WILL
12
BE :- a) 3
b) 2
c) 4
d) 5
Ans: b
Q135.ACCEPTING AUTHORITY FOR TC ABOVE RS 1 CRORE AND UPTO 5

CRORE WILL BE :-
a) AGM
b) CMM
c) DY CMM
d) GM.
Ans: b
Q136. COST OF RPF STAFF IS ALLOCATED TO :-

a) Shop on cost
b) general on cost
c) Performa on cost
Ans: b
Q137. THE SUSPENSE ACCOUNT OPERATED UPON TO ACCOMMODATE

EXPENSES INCURRED ON LABOUR, MATERIAL AND ON COST EXPENDED
ON VARIOUS JOBS IS TERMED AS :-
a) Labour suspense account
b) Stores suspense
c) WM’S Account
d) Workshop manufacturing account.

Ans: d
Q138. TDS IS DEDUCTED AT WHAT PERCANTAGE IN STOCK ITEMS BILLS:-
a) 2%
b) 1 %
c) 1.5 %
12
d) 5 %
Ans: a
Q139. TDS IS DEDUCTED WHEN THE PO VALUE IS ABOVE :-

a) 1 lakh
b) 1.5 lakh
c) 2 lakh
d) 2.5 lakh.
Ans: d
Q140. THE PU FOR CHARGING COST OF ELECTRICAL ENERGY IS :-
a) 30
b) 32
c) 28
d) 25
Ans: a
Q141. THE SALARY OF SSO (STORES) WILL BE CHARGEABLE TO :-

a) PU 27
b) PU 28
c) PU 01
d) PU 99
Ans: c
Q142. THE STAMP PAPER VALUE OF BANK GURANTEE SHOULD BE

EQUIVELLANT TO :-
a) .10 % of contract value
b) .25% of contact value

c) .50% of contact value
d) .75% of contract value
Ans: b
Q143. THE FDR SUBMITTED BY SUPPLIER FOR SECURITY DEPOSIT SHOULD

BE ADDRESSED IN FAVOUR OF :-
12
a) COS
b) PFA
c) GM
Ans: b
Q144. THE ROLE OF ACCOUNTS DEPARTMENT W.R.T PAPER SECURITY

DEPOSITED IN FORM OF SD IS OF :-
a) CONSIGNEE
b) INDENTOR
c) CUSTODIAN
Ans: c
Q145. IN CASE OF SUPPLIER IS GOVT DEPARTMENT THE TDS DEDUCTED

FOR SUPPLY OF STOCK ITEM WILL BE :-
a) 1 %
b) 2%
c) 2.5 %
d) 0 %.
12
Ans: d
Q146. AFTER RESTRUCTURING OF RAILWAY BOARDAS PER DOPT LETTER

DTD :02.09.20 THE WORK OF STAT AND ECON. WILL BE LOOKED AFTER BY
:-
a) Member operation and business development
b) Member finance
c) Finance commissioner
Ans: b
147. Which is/are true
a. Stock items are kept in custody of the stores department which are
frequently and regularly required
b. Unit cost of these items justifies incurring inventory carrying costs.
c. Stock items bears nomenclature cum price list
d. A,B and C are true. Ans. d
148. Who is/are the Inspecting authority of Railway Material
a. RDSO
b. RITES
c. Consignee
d. All the above Ans.d
149. Strike out which is not required for payment of 95% advance stores bill.
a. Receipted Note
b. Receipted challan
c. Inspection certificate
d. Proof of dispatch RR/PWB Ans. a
150. Essentially required for payment of 100% and 5% bal. payment of stores bill.
a. Receipted Note
b. Receipted challan
c. Proof of dispatch RR/PWB
d. Inspection certificate of RITES/RDSO Ans. a
151. Non-stock purchase order issued by
a. Stores department
b. Accounts department
c. User department
13
d. Consignee
Ans. a
152. Maximum rate of Liquidated damages imposed when supplier failed to supply
material within the stipulated delivery period.
a. 2%
b. 5%
c. 10%
d. 0.5% Ans. c
153. The purchaser (Rly.) shall be entitled at any time to increase or decrease the
approximate total quantities of Purchase order by not more than,
a. 10%
b. 20%
c. 30%
d. 100%
Ans. c
154.Payment of stock item bills are accounted for under,
a. Purchase suspense
b. Demand of grants
c. Plan head
d. Stores in stock
Ans. a
155.Payment/expenditure of RSP items chargeable to
a. Plan Head- 21
b. Plan Head- 41
c. Plan Head- 71
d. None of the above Ans. a
156.Payment/expenditure of M&P items chargeable to
a. Plan Head- 21
b. Plan Head- 41
c. Plan Head- 71
d. None of the above Ans. b
157. Expenditure of Stock items chargeable to
a. Plan Head- 21
b. Plan Head- 41
c. Plan Head-71
d. None of the above Ans. c
13
158.Stores e-procurement tendering done through
b. IPAS
c. IMMS
d. IREPS
e. None of the above Ans. c
159. Strike out the false statement
a. Full form of GeM is Government electronic marketplace

b. GeM launched for procurement of Goods and services
c. Electronic Reverse auction facility available in GeM
d. IRS condition applicable in GeM Ans.d
160.Strike out the false statement
a. Liquidated damages levied@ 0.5% of value of stores for every week or part of
the week
b. Maximum LD 10% of the value of stores
c. Value of stores includes taxes, duties, freights and other charges etc.
d. LD levied @2% of value of stores for every month or part of the month. Ans.d
161.Which is/are associated with Stores Inventory control
a. ABC analysis
b. VED analysis
c. FSN analysis
d. All the above Ans. d
162. The material drawn from Stores Depot for Revenue operations under Revenue
Demand indicated through which PU
a. PU05
b. PU28
c. PU27
d. PU32
Ans. c
163.The material drawn from stores Depots fro Plan Head works under capital
expenditure is identified through which PU
a. PU05
b. PU27
c. PU28
d. PU32
Ans. a
164. General Damages that can be imposed against the purchase order partially failed
will be as under
a. 10% of total value of Purchase Order
13
b. 10% on outstanding value of the Purchase order
c. 5% of Purchase value
d. 5% of outstanding value of purchase order. Ans. b
165.Value of purchase order exempted from GST TDS
a. Less than Rs. 2.50 lakh

b. Less than Rs. 5.00 lakh
c. Less than Rs. 7.50 lakh
d. Not exempted Ans. a
166.Rate of GST TDS deducted from the supply bill
a. 2%
b. 5%
c. 12%
d. 18%
Ans. a
167.Rate of IT TDS deducted from the supply bill
a. 0.1%
b. 1.00%
c. 10.00%
d. No deduction Ans. a
168. Limitation of direct purchase from GeM is upto
a. Rs. 10,000
b. Rs. 25,000
c. Rs. 50,000
d. Direct purchase not permitted Ans.b
169.Prime cost of fuel for traction purpose chargeable to
a. Demand No. 6
b. Purchase grant under capital
c. Demand No. 10.
d. Demand No.5 Ans.b
170.Excises duty and VAT on fuel for traction purpose chargeable to
a. Purchase grant under capital
b. Demand No. 5
c. Demand No. 6
d. Demand No. 10
Ans. d
171.Expenditure on fuel for generator car chargeable to
13
a. Purchase grant under capital
b. Demand No. 3
c. Demand No. 6
d. Demand No. 10
Ans. c
172.The pay order for refund of Security deposit received in accounts office should be
checked to see that the amount proposed to be refunded is outstanding in the.
a. Misc. Advance register
b. Deposit register
d. Sales suspense Ans. b
173.Procurement of PC is chargeable under
a. PU18
b. PU28
c. PU32
d. PU50 Ans.d
174.Technical clearance for procurement of PC in offices under GM is granted by
a. Sr.EDPM
b. Dy. CAO/G
c. Dy.CMM
d. Dy.CSTE
Ans. a
175.Validity for dispatch of material towards inspection done by RITES and RDSO
a. 10 days
b. 30 days
c. 60 days
d. No any validity Ans.- b
176.Strike odd one out
a. DRF
b. Capital fund
c. EBR(IF)
d. Safety fund Ans. c
177. Stores contract conditions governed by
a. GCC
b. Stores code
c. IRS
d. Finance code
Ans. c
13
178.A firm supplied the material of basic value Rs. 1.00 lakh out of total purchase order
value of Rs. 5.00 lakh, which is true in respect of deduction GSTTDS
a. No GSTTDS will be deducted as bill value is less than Rs. 2.5 lakh
b. GSTTDS will be deducted on total value of Rs. 5.00 lakh
c. GSTTDS will be deducted on the basic value of Rs. 1.00 lakh
d. All a,b & c is incorrect. Ans. c
179.A firm supplied a material bearing chargeable head EBR(IF), bill submitted for
payment in zonal Rly. Strike out odd one out.
a. Bill will be passed against IRFC GSTIN

b. Bill will be passed against Rly. GSTIN
c. GSTTDS retain by Rly.who is passing the bill
d. ITTDS retain by the Rly. Who is passing the bill Ans. a
180. A bill amt. Rs. 10,000 received for payment, purchase order issued with the value
of Rs.10000 from GeM, how much security deposit to be deducted from the bill.
a. Rs. 1000
b. Rs.300
c. Rs.500
d. No SD to be deducted Ans. d
181. GST is calculated on
a. Basic cost of the material
b. Basic cost of the material & packing charges

c. Basic cost of the raw material.
d. Basic cost of the material + forwarding charges + freight charges Ans d
182. The tender quantity is 100 nos. The lowest acceptable offer is @ Rs. 50,000/- each
+ GST @ 12%. What will be the level of TC?
a. SAG level TC
b. JAG level TC
c. Senior Scale level TC
d. None of these
Ans c
183. STOCK VERIFICATION IS DONE BY :-
13
a) Stores department
c) Both by a) and b)
Ans-c
184. FOR PURCHASE THROUGH TENDER / PLACING INDENTS IN THE

NORMAL COURSE FOR STOCK AND NON STOCK ITEM CMM HAS POWER OF
UPTO :-
a) 1 crore
b) 2 crore
c) 5 crore
d) 10 crore
Ans c
185. FOR APPROVAL OF AAC OF A,B AND C CATEGORY ITEMS VETTING OF

HQ FINANCE IS REQUIRED ONLY FOR :-
a) A Category
b) B category
c) A & B category
d) A , B and C category. Ans a
186. FOR SIGNING OF NON STOCK REQUSITIONS BY USER DEPARTMENTS

JAG/SG
HAS POWERS :-
a) Upto 15 lakhs
b) Upto 25 lakhs
c) Upto 35 lakhs
d) Upto 45 lakhs Ans a
187.FOR INDIGENOUS PROCUREMENT OPEN TENDER OF A NON GeM ITEM IN

NORMAL COURSE Sr SCALE OFFICE HAS POWER OF RS :-
a) 3 lakhs
b) 8 lakhs
c) 25 lakhs
d) 50 lakhs Ans b
188. Money allotted for purchase of stock items is called
a. Purchase money
13
b. Purchase balance
d. Purchase grant Ans : d
189. The detailed distribution of budget allotment made to railway administrations is

contained in
;
a. Yellow book
b. Green book
c. Pink Book
d. White Paper Ans c
190 Offers received after closing of tender box, but before opening of tenders , are called
a. Late Tenders
b. Delayed Tenders
c. Limited Tenders
d. Open Tender Ans b
191 IRS Terms and conditions Para-2900 deals with
a. Consignee’s right of rejection

b. Book Examination Clause
c. Arbitration in case of dispute
d. Force Majeure Clause Ans c
192 A firm has entered into a contract with Railway to supply an item free off any cost. In
the eye of Law
a. Penalty can be imposed on firm in case of failure in supply

b. Contract is not enforceable.
c. Contract is enforceable, but penalty cannot be imposed
d. Firm should be considered in future based on supply contract Ans b
193 As per IRS Terms & Conditions Arbitration Clause, who should appoint arbitrator in
case of dispute in contracts entered into by Production Units
a. Member of the Railway Board
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b. High Court
c. PCMM
d. GM Ans d
194 Which among following is not a material inspecting agency:
a) RDSO
(b) DOI
(c) IRTS
(d) RITES Ans. c
195 SMS statement no.-03 related with
a. RO value of Indigenous Purchase

b.RO value of Imported purchase
c. Both a & b
d. None of these. Ans a
196 SMS statement no.-21 & 22 related with

a) SIT (P)
b) SIT (DT)
c) a & b
d) None of these. Ans b
197. For clearance of STA on quarterly basis approval of

a) GM is required
b) PFA is required
c) AGM is required
d) None of these. Ans a
198.ABC analysis is a tool for

a) To increase earning
b) to control inventory
c) Both a & b
d. None of these Ans b
199.Now balance of materials at the end of user are shown under:

a. IMMS
13
b. UDM
c.Depot Module
d . None of these Ans b
200.PH 71 contains
a. Only Stock Suspense

b. Only Purchase Grant
c. WMS
d. Stock alongwith other Store Suspenses Ans d
201. Unit cost under workshop is effected
a. Due to change in labour charge
b. Due to change in material cost
c. Both 1 & 2
d. None of these Ans c
202. Recently which activity under Railway workshop have stopped

a.POH
b.IOH
c.MLR
d. None of the above Ans c

203. Under receipt of Stores Budget cover
a. Material purchased during the year.
b. Released material from workshop
c. Material receipt from workshop after fabrication.
d. All the above Ans d
204.To deal with Purchase Suspense in Stores, which software would you go to?
a. IMMS
b. IPAS
c. E-Recon
d. IREPS Ans b
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205. Under PU 28 booked
a. Material receipt from Depot
b. Material directly purchased
c. Both the above
d. None of these Ans b.
206 . Closing balance under WMS indicates

a.work in progress
b.Works completed but finally not adjusted

c. Both 1 & 2
d. None the above Ans a
207 . WMS debit side covers

1. Labour
2. Material from stock
3. Material directly purchased
4 All the above 1, 2 & 3. Ans 4.
208. WGR register is maintained

1. In workshop Account office
13
2.In stores Account
3. IN General Branch
4. None of the above Ans 1
209. Out-Turn statement No. Part II form the part of WMS

1. Opening balance
2. Closing Balance
3. Debit during the year
4. Credit during the year Ans 2
210. Under closing balance of Store Budget these are shown

1. Physical balance
2. Balance under purchase suspense
3. Balance under sales suspense
4. All the above Ans 4
211. Sales suspense is credited with

1. Amount submitted by Purchaser
2. After delivery of material
3. Both 1 & 2.
212. Under STA booked

a. Difference in sale value and book value
b. difference in ledger balance and actual balance
c. Revaluation due to fluctuation in market value
d. All the above Ans d
213. After delivery of material in auction sales suspense is

a. credited
b. debited
c. Both a & b
d. None of these Ans.b
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214. prime cost of GTKM charged to
a. PU 60
b. PU 61
c. PU 99
d. None of the above Ans b
215. Under PU 60 under Demand 10 charged

a. Prime cost of Inward HSD oil debit.
b. Prime cost of inward GTKM.
c. Both the above
d. None of the above Ans a
216 Credit side Stores Budget covers

a. Issue to revenue
b. Issue to workshop
c. Material issued to other Railway
d. All of the above. Ans d
217.For transfer of material form one Depot to Other Depot
a. SIT(P) is operated
b. Sales suspense is operated
c. SIT(DT) is operated
218. Accountal after preparation of DS8 is done

a. Stock awaiting sale debited
b. Consignee is credited.
c. Both the above a & b
D. None of these Ans c

219. During verification performed by ISA
a. SV sheet is issued
b. Narrative report issued
c. Both a & b
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d. None of the above Ans. c
220. ED for purchase of HSD oil charged under PU

a. PU 38
b. PU 36
c. 1st and 2nd
d.None of these. Ans d.
221 Prime cost of HSD oil purchase charged to
1. Demand 10
2. PH 71
3. Both the above
4. Demand 8 Ans. 2
222 Home Railway POH cost of coaches are charged to Demand No.
1. Demand No. 5
2. Demand No. 4
3. Demand No. 6
223. two packet system of tendering means
a. There are two stages of evaluation , technical and financial

b. The tenderer submits only technical bid at first
c. The technical bid is evaluated first
d. a and b
e. a and c Ans e
224.PH 72 contains
a. Stock Suspense
b. WGR
c. WMS
225.Debit balance in Purchase Suspense indicates

c. Either a or b
d. Neither a or b Ans b
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226.Credit balance in purchase Suspense indicates
c. Either a or b
d. Neither a or b Ans a
227.Sales Suspense is credited when
a. Purchaser deposits money

b. When scrap material is delivered to supplier
c. When material is scrapped
d. Both a and b Ans a
228.In Stores budget, ‘ Issues to Revenue ‘ is linked with
a. PU 27 of Demand 10
b. PU 27 of all demands
c. PU 27 of Demands 5,6,and 7 Ans b
229.For purchases made through GeM, billing is done
a. On GeM portal itself

b. On GeM portal and linked to IPAS
c. On IPAS which gets receipt details from IREPS Ans b
230.Security Deposit is to be deposited in which of the following forms?

a. Cheque
b. Demand Draft
c. Deducted from his first bill
d. a and b
e. b and c Ans e
231.Performance Bank Guarantee can be returned to the supplier

a. On passing the final bill
b. On certification of satisfactory work completion by the consignee
c. Neither
d. Either Ans b
232.Option Clause in Stores contracts enables Railway to place an order of 30% above
a. Railway can enforce this quantity
b. Supplier can request this additional quantity
c. Railway has to take supplier’s consent
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d. A separate negotiation has to be done for this quantity Ans a
233.Option Clause in Stores contracts enables Railway to place an order of ---% above
a. 25%
b. 30%
c. 35%
d. 40% Ans b
234.Direct Acceptance of tenders means

a. Stores Officer can place order on the firm without tender
b. Stores Officer can place order on the firm without Tender Committee
c. Stores Officer can place order on the firm on quotation basis
d. Stores Officer can place order on the firm with finance concurrence
Ans b
235.During Advance Payment of Stores bills, which head will be debited?

a. Purchase Suspense
b. Stock
c. Cheques and Bills
d. SIT(DT) Ans a
236. ‘Stock ‘will be debited

a. On passing of Advance bill
b. On passing of RO bill
c. After preparation of RO
d. On receipt of a debit from other zones Ans c
237.Certain Non-Stock requisitions need not vetted.

a. If they are part of a sanctioned Detailed Estimate
b. If they are below 20 Lakhs
c. If they are non PAC items.
238.Single tender can be called in case of PAC where it is certified that

a. Similar article is not manufactured by any other firm
b. Such an article not manufactured in India
c. The firm has patented that article
d. The firm is the OEM Ans a
239.Purchase of services on GeM can be made by

a. Any department
13
b. Only Store department
c. None Ans a
240.Limited tenders in Stores may be called from

a. Registered Approved Suppliers for that item only
b. Any vendors
c. From a Single firm
241.if only one offer is received in an open tender

a. Tender should be discharged
b. Tender should be accepted
c. Item should be retendered
d. A & C Ans b
242.Sales Suspense is maintain because

a. To watch over delivery of auctioned material against amount received
b. To ensure correct recovery of due amounts
c. To ensure excess delivery is not made
d. None of above Ans a
243.Stock adjustment account deals with

a. there is value difference due to market fluctuation
b. Quantity difference due to stock verification
c. a & b
244. SIT (DT) is a suspense which monitors

a. Material transferred to other Zone
b. Material transferred from depot to depot in the same Zone
c. Material transferred to user depot
245.The delivery period in supply contract shall be reckoned

a. From the date of issue of purchase order
b. From the date of issue of advance PO/Letter of advance
c. Both A & B
d. By the discretion of competent authority of purchaser department
Ans b
246.Recovery of liquidated damage shall be levied
a. at the rate of 1% of the price of the store per week and max 5%
b. at the rate of 2% of the price of the store per week and Max 10%
c. At the rate of 1/2% of the price of the store per week and max 10%
d. At the rate of 2% of the price of the store per month and max 5%
Ans c 247.Spot
purchase can be made
13
a. With concurrence of PFA and sanction of GM/AGM
b. With concurrence of PFA and sanction of PHOD
c. With approval of Railway Board
d. With concurrence of associate finance and sanction of DRM
Ans a 248.30%
option clause should be incorporated in supply contract to
a. Fulfil the additional requirement
b. To reduce outdated stock
c. Both A & B
249.What % of Net Procured Quantity in regular supplied tenders can be ordered to

developmental vendors?
a. upto 10%
b. upto 20%
c. upto 5%
d. upto 25% Ans b
250.From which kind of vendor can LD not be taken in case of late supply?
a. Approved vendor
b. Developmental vendor
c. Where Tender conditions contains not imposing of LD
d. Both B & C Ans d
251.In supply tender if price differential between L-1 & L-2 is more than 3% and upto
5% then quantity distribution ratio between L-1 & L-2 will be
a. 60 : 40
b. 50 : 50
c. 65 : 35
d. 70 : 30 Ans c
252.The difference between time/tally sheet and labour Pay sheet on average rate is
allocated to
a. General on cost
b. Shop on cost
c. Proforma on cost
253.Proforma on cost charges are levied on works executed for

a. Other government department
b. Store Department
c. POH of other Railway
d. All of the above Ans a
13
254.Work orders which confirm to Revenue accounting Classification and remain
unchanged from year to year are called
a. On cost work order
b. Manufacturing work order
c. A Revenue Standing work order
255. PRODUCTION SHOPS IN A WORKSHOP ARE :-

a) Process shop
b) Job shop
c) Both process and job shop
d) None of the above. Ans c

256 .THE DOCUMENT WHICH IS THE AUTHORITY FOR SHOP TO UNDERTAK
MANUFACTURE OF COMPONENT IS:-
a) Route card
b) Job card
c) Material tag
d) Scroll sheet. Ans a
257. ON COST CHARGES ARE DISTRIBUTED AMONG THE VARIOUS JOBS AT THE
PRE DETERMINED RATES ON :-
a) Indirect labour charges
b) Direct labour charges

c) Total labour charges
d) None of the above. Ans b
258. IP requirement covers
a. Date of review/estimate sheet generation date to start of CP

b. CP requirement only
c. 1 & 2
d. None of these Ans a
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259. In stores Budget
a. OB plus receipt equal to Issue plus closing balance
b. OB plus issue equal to receipt plus closing Balance
c. Both 1 & 2
d. None of these Ans a
260. TOR will be increased

a. If Closing balance is increased
b. If Consumption if decreased
c. Both 1 & 2
d. None of these Ans c
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CHAPTER 4
Stores COS Procedures
1 What is full form of FIFO?

(a) First in first out.
(b) First in failed out.
(c) Failed in first out.
(d) None of above.
Ans. (a)
2 What is full form of LIFO?
(a) Last in Failed out.
(b) Last in First out.
(c) Latest in First out.
(d) None of above.
Ans. (b)
3 What is full form of C.I.F.?
(a) Carriage, Insurance and Fined Asset.
(b) Carriage, Inland and Fright.
(c) Carriage, Insurance and Fright.
(d) None of above.
Ans. (c)
4 What is full form of MODVAT?
(a) Modified Value Addition Tax.
(b) Modified Value Added Tax.
(c) Modification Value Addition Tax.
(d) None of above.
Ans. (b)
5 What is full form of DGS & D?
(a) Director General Supplies and Disposal.
(b) Director General Supplier and Disposal.
(c) Director General Super and Disposal.
(d) None of above.
Ans. (a)
6 What is full form of GeM?
(a) Governor e-Marketing.
(b) Government e-Marketplace.
(c) Government e-Marketing.
(d) None of above.
Ans. (b)
7 Full form of RITES?
(a) Rail India Technical & Economic Services.
(b) Rail Indian Technical & Economic Services.
(c) Rites India Technical & Economic Services.
(d) None of above.
Ans. (a)
8 What is full form of SINT?
(a) Stares – In – Transfer.
(b) Stares – In – Transit.
13
(c) Subject – In – Transit.
(d) None of above.
Ans. (b)
9 Steel scrap is classified in Group No:

(a) 90
(b) 98
(c) 91
(d) 89
Ans. (b)
10 Which of the following is a technique of Inventory control in Railways?
(a) ABC Analysis.
(b) VED Analysis.
(c) FSN Analysis.
(d) None of above.
Ans. (a)
11 “Option clause” is-
(a) Option to vary ordered quantity by ± 15%
(b) Option to vary ordered quantity by ± 10%
(c) Option to vary ordered quantity by ± 30%
(d) Option to vary ordered quantity by ± 5%
Ans. (c
Q.12 Nomenclature-cum-price list includes
(a) All items of stock items
(b) All items of non stock items
(c) All items of manufacturing items
(d) None of these
(Ans : a, Para 105S)
Q.13 The duties of the COS is limited to
(a) As a disbursing officer
(b) He is required to keep any general accounts of the Stores transaction of the
railway
(c) Maintain numerical records of stores in stock
(d) None of these
(Ans : c, Para 106S)
Q.14 Stores kept in the custody of Stores Department which are frequently and
regularly required and whose unit cost justifies incurring inventory carrying cost
are called
(a) Ordinary stores
(b) Stock items
(c) Non stock items
(d) Special stores
13
(Ans : b, Para 113S)
Q.15 Surplus stores are of
(a) Two kinds
(b) Three kinds
(c) Four kinds
(d) Five kinds
Q.16 The maximum stock that may be held at any time of ordinary stores in stock
should not ordinarily exceed
(a) 40% of the issues during a year
(b) 50% of the issues during a year
(c) 60% of the issues during a year
(d) 30% of the issues during a year
Q.17 A minimum and maximum limit is laid down for the quantity of stores in depot
(a) For non stock items
(b) For stock items
(c) For over stock items
(d) None of these
Q.18 Which is the most important source of supply in Stores department

(a) Purchase
(b) Manufactured by Railway Workshop
(c) Returned stores
(d) Transfer of stores from other Railways or departments
Q.19 Which is the third preference in making purchase of stores

(a) The articles which are produced in India in the form of raw materials
(b) The articles wholly or partially manufactured in India from imported
material
(c) Articles of foreign manufactured held stock in India
(d) Articles of manufactured abroad which need to be specially imported
13
Q.20 The single tender system should not be adopted in the case of non-proprietory
articles
(a) Exceeding Rs.4 lakh
(b) Exceeding Rs.3 lakh
(c) Exceeding Rs.5 lakh
(d) None of these
Q.21 The limited tender system of procurement of stores should not exceed
(a) Rs.10 lakh
(b) Rs.11 lakh
(c) Rs.12 lakh
(d) Rs.13 lakh
Q.22 Which tender system gives most competitive rate

(a) Single tender
(b) Open tender
(c) Limited tender
(d) b and c
(Ans : b)
Q.23 A manuscript register is maintained for the purpose of watching the incurrence
of liabilities against the budget grant is called
(a) Budget Register
(b) Allocation Register
(c) Fund Register
(d) Stores Register
(Ans: c, Para 506S)
Q.24 Before placing any order or indent, a certificate regarding availability of fund is
obtained from the Accounts department is called
(a) Certificate of grant
(b) Certificate of Budget order
13
(c) Certificate of fund
(d) None of these
Q.25 In the case of direct purchases by the Railway Administer, how many copies of
purchase orders are prepared
(a) 4
(b) 5
(c) 6
(d) 9
Q.26 On correct receipt of materials, the receiving officer prepares the receipt and
issue note in the
(a) Form 720S
(b) Form 719S
(c) Form 718S
(d) Form 717S
Q.27 On the Railways where inspection of stores is centralised, combined receipt and
issue note is prepared in
(a) Ten parts
(b) Nine parts
(c) Eight parts
(d) Seven parts
(Ans : d, Para 719S)
Q.28 Railway Workshop sends the manufactured materials to Stores depots with form
(a) S-1531
(b) S-1532
(c) S-1533
(d) S-1534
Q.29 What is R.O. number in Stores depot
13
(a) Register order number
(b) Receipt order number
(c) Rule order number
(d) None of these
(Ans : b)
Q.30 What document is prepared in duplicate to transfer stocks from one price list to
another?
(a) Stores transfer returns
(b) Ordinary stores transfer returns
(c) Books transfer returns
(d) Budget transfer return
Q.31 What is full form of P.L. number

(a) Purchase list
(b) Primary list
(c) Price list
(d) a & b
(Ans : c)
Q.32 In how many foils of combined requisition and issue note is prepared by an
indenter for procurement of stores from depot
(a) 10 foils
(b) 08 foils
(c) 06 foils
(d) 12 foils
Q.33 Combined requisition and issue note is prepared in

(a) 1317-S
(b) 1313-S
(c) 1314-S
(d) 1316-S
Q.34 Which form is used for transfer of stores from one depot to another depot
13
(a) Form 1314S
(b) Form 1320S
(c) Form 1316S
(d) None of these
(Ans : )
Q.35 For return of stores to stare depot Advice note is prepared in which form
(a) S-1539
(b) S-1540
(c) S-1541
(d) S-1542
Q.36 Advice notes for returning of stores is prepared in how many foils
(a) 9 foils
(b) 8 foils
(c) 7 foils
(d) 6 foils
Q.37 Moveable surplus stores comprises items of stores which have not been issued
for a period of
(a) 28 months
(b) 27 months
(c) 25 months
(d) 24 months
Q.38 Sale order of railway stores is prepared in

(a) S-2334
(b) S-2335
(c) S-2336
(d) S-2337
13
Q.39 Sale order is prepared in
(a) 8 copies
(b) 7 copies
(c) 5 copies
(d) 4 copies
Q.40 Priced ledger is maintained by

(a) Stores department
(b) Stores Depot
(c) Accounts department
(d) Workshop
(Ans : c)
Q.41 Stores suspense is maintained under which plan head

(a) 70
(b) 71
(c) 72
(d) 73
(Ans : b)
Q.42 Why is purchase suspense account maintained

(a) to watch the payment of stores supplied by suppliers
(b) to watch the raising of debit against consumer of stores
(c) to watch the sales of stores in depot
(d) b & c
(Ans : a)
Q.43 Credit balance of purchase suspense shows

(a) Liabilities for Railways
(b) Liabilities of purchasers
(c) Amount to be debited to consumers of stores
(d) None of these
(Ans : a)
13
Q.44 Debit balance of stock adjustment account is
(a) Liabilities for Railways
(b) Liabilities for Suppliers
(c) Tax liabilities
(d) None of these
(Ans : )
Q.45 An advance payment to suppliers will be shown as

(a) Credit in purchase suspense
(b) Debit in purchase suspense
(c) Credit in sales suspense
(d) Debit in sales suspense
(Ans : b)
Q.46 Balances of stock adjustment account will be finalised with the sanction of
(a) Sr.AFA/Stores
(b) Dy.FA&CAO/Stores
(c) PFA
(d) G.M.
(And : d)
Q.47 Stock adjustment account is maintained to keep the accounts of

(a) Purchase materials
(b) Scrap materials
(c) Surplus materials
(d) None of these
(Ans : d)
Q.48 Accounts of materials transferred from one department to another is watched by

keeping the suspense account of
(a) SINT
(b) SAA
13
(c) Purchase suspense
(d) Sales Suspense
(Ans : a)
Q.49 Loss of stores in fire, theft will be debited to which account

(a) SINT
(b) SAA
(c) Purchase
(d) Sales
(Ans : b)
Q.50 Difference between book value and sale value will be accounted for in
(a) SINT
(b) SAA
(c) Stores
(d) Sales Accounts
(Ans : b)
Q.51 Global tender for procurement of stores can be called by

(a) PCMM
(b) CMM
(c) PFA
(d) b & c
(Ans : a)
Q.52 Two member tender committee will be formed for value of

(a) Rs.1 cr
(b) Rs.2 cr
(c) Rs.3 cr
(d) Rs.4 cr
(Ans : a)
Q.53 A shortage found during stock verification is

(a) Written off as a loss
13
(b) Recovered from the stockholder
(c) Is passed to the next incumbent if the current stockholder is transferred/
promoted
(Ans : b)
Q.54 Sale suspense is credited when

(a) Purchasers deposits money
(b) When scrap material is delivered to purchaser
(c) When material is scrapped
(d) Both (a) and (b)
(Ans : b)
Q.55 AAC means

(a) Anticipated Annual Course
(b) Actual Annual Consumption
(c) Average Annual Consumption
(Ans : c)
Q.56 Stock adjustment accounts deals with

(a) There is loss in stores items due to depreciation
(b) Quantity difference due to theft
(c) a & b
(Ans : c )
57 Finance vetting of AAC of which category items is necessary
(a) A & B only (b) A& C only

(c) A only (d) C only
58 Signing of PAC by PHOD/CHOD required for Stock requisitions
(a) Above Rs. 10 Lakh (b) Above Rs. 15 Lakh
(c) Above Rs. 20 Lakh (d) Above Rs. 25 Lakh
13
59 Vetting of Non-Stock Requisition for safety items required for
(a) Above Rs. 2.5 Lakh (b) Above Rs. 10 Lakh

60. Finance vetting by JAG/SG is required for Indents to be placed on centralized
procurement agencies by PCMM for value
(a) Upto Rs. 1.5 Crore (b) Above Rs. 1.5 Crore to Rs. 3.0 Crore
(c) Above Rs. 3.0 Crore to Rs. 20.0 Crore (d) Above Rs. 20 Crore
61. JAG officers (Independent charge) have power to purchase PCs on additional account
per year
(a) 5 (b) 10
(c) 15 (d) 20
62. Cost ceiling amount for official Laptop (exclusive of applicable taxes) for officers in
confirmed JAG and above is
(a) Rs. 45 Thousand (b) Rs. 75 Thousand
(c) Rs. 85 Thousand (d) Rs. 1 Lakh
63. The residual value of officers Laptop (including accessories) after its codal life of 4
years is
(a) 20% (b) 15%
(c) 10% (d) 5%
64. Convener of Standing Committee(s) for condemnation of M&P items including
vehicles and ambulances scrap value of which is more than Rs.50,000/- is
(a) PCME (b) CWE
(c) CWM (d) Dy.CME
65. Finance vetting is required for Purchase Orders of Non Safety items other than TC
items for value
(a) Above Rs. 8 Lakh (b) Above Rs. 15 Lakh
66. On account of 100% electrification, ALCO Locomotives which are due for MLR can be
declared surplus and considered for condemnation which are aged above
(a) 18 Years (b) 20 Years
(c) 22 Years (d) 24 Years
67. PHOD/CHOD may sanction award for Non-specific meritorious/outstanding work to
non-gazetted staff individually upto
(a) Rs.8000/- (b) Rs.7000/-
(c) Rs.6000/- (d) Rs.5000/-
68. Revised composition of Board consists members including CRB & CEO
(a) 4 (b) 5
(c) 6 (d) 7
69. In Railways, financial appraisal of projects are most commonly done by the system
(a) Accounting Rate of Return (b) Pay Back Period
(c) Discounted Cash Flow (d) None of these
70. Applications from Railways for advances from Contingency Fund of India are sent to
(a) Finance Minister (b) Railway Minister
(c) CRB & CEO (d) MF
71. Railway Claims Tribunal have
(a) 21 branches (b) 22 branches
(c) 23 branches (d) 24 branches
13
13
Answer Key
57 c
58 d
59 b
60 b
61 a
62 c
63 c
64 d
65 a
66 a
67 d
68 b
69 c
70 d
71 a
Q.72. What is Turn Over Ratio?

(a) (Balance as on 31st of March/Total issues during the year)*100
(b) (Total issues during the year/Balance as on 31st of March)*100
(c) (Balance as on 31st of March/Total Receipts during the year)*100
(d) (Balance as on 31st of March/Total Sale during the year)*100
Q.73. What is rate of Liquidated Damage (LD) in supply contract?
(a) 2% per month or part thereof (b) ½ % per week or part thereof
(c ) 2% per week or part thereof (d) 5% per month or part thereof
Q.74. What is the target for procurement from MSEs ?

(a) 10% (b) 15% (c ) 20% (d) 25%
Q.75. What is the target for procurement from MSEs owned by Women?
(a) 3% (b) 4% (c ) 5% (d) 20%
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Q.76. What is the target for procurement from MSEs owned by SC/ST ?
(a) 3% (b) 4% (c ) 5% (d) 20%
Q.77. What is the level of Store TC for JAG Officer.?

(a) Above Rs.1 crore and up to 10 crores (b) Above Rs.1crore and up to 5 crores
(c ) Above Rs.50 lakhs and up to 5 crores (d) None
Q.78. Items which have not been issued from stock for Railway consumption for a period of
two years are known as-
(a) Inactive items (b) Surplus items (c ) Over Stock items (d) Non moving items
Q79. What is the frequency of stock verification of “B” category items by Accounts
Department.?
(a) Once in 6 months (b) Once in a year (c ) Once in 3 months(d) Once in 15 months
Q.80. What is the frequency of stock verification of “A” category items by Accounts
Department.?
(a) Once in 6 months (b) Once in a year (c ) Once in 3 months(d) Once in 15 months
Q.81. What is Free Delivery Time allowed for Depot lots?

(a) 50 days (b) 35 days (c ) 55 days (d) 40 days
Q.82. What is Free Delivery Time allowed for lots of P-way scrap?
Q.83. What is amount of EMD in scrap sale.?

(a) 10% (b) 15% (c ) 20% (d) 25%
Q.84. What is free time allowed for payment of balance sale value(BSV) for sale value of lot
upto 3 lakhs?
Q.85. What is free time allowed for payment of balance sale value(BSV) for sale value of lot
above 3 lakhs?
Q.86. Time for payment of balance sale value with interest for Depot lots may be extended
up to……
Q.87. IRS Terms and Conditions Para-2900 deals with…….

(a) Consignee’s right of rejection (b) Book Examination Clause
(c ) Arbitration in case of dispute (d) Force Majeure Clause
Q.88. As per IRS Conditions of Contract who will appoint Arbitrator in case of dispute on a
Zone/PU
(a) Member of Railway Board (b) High Court (c ) GM (d)
PCMM
13
Q.89. What is the target set by Railway Board for availability of Safety items.?
(a) 95% (b) 98% (c ) 99% (d) 100%
Q.90. Stores Budget is part of which Demand….

(a) 3 (b) 4 (c ) 10 (d) 16
Q.91. When a material transferred from a depot has not reached other depot, it will appear
in……
(a) Store-In-Transit (SINT) (B) Stock Adjustment Account (SAA)
(c ) Purchase Suspense (d) Misc. Advance Capital (MAC)
Q.92. Whose sanction is required to clear balance in Stock Adjustment Account.?

(a) PFA (b) PCMM (c ) GM (d) Railway Board
Q.93. What is target of IR for earning by sale of Scrap for the Financial year 2021-22
(a) 3500 crores (b) 4000 crores (c ) 4100 crores (d) 4500 crores
Q.94. Stock verification is done by:-

(a) Stores department (b) Accounts department (c ) Both a & b (d)
None
Q.95. The SV sheet prepared by Stock Verifier is form:-

(a) S1260 (b) S1280 (c ) S1240 (d) S1220
Q.96. During stock verification, a Stock Verifier issues a stock sheet

(a) When he finds shortages (b) When he finds excesses (c ) Both (d) None
Q.97. A report by an ISA/ASV detailing procedural irregularities in the maintenance of

stock is called a......
(a) Narrative Report (b) Stock Sheet (c ) Stock Verification Report (d) Stock Inspection
Report
Q.98. Stock verification by Accounts refers to..

(a) Verification of physical stock vis-à-vis book balance done by executive department
(b) Verification of physical stock vis-à-vis book balance done by Accounts department Stock
Verifiers
(c ) Verification of physical stock vis-à-vis book balance done by Stores department.
(d) Either a or b
Q.99. Balance Sale Value is a term in Auction that refers to..

(a) Balance payment to be made after winning the bid
(b) Balance payment that has to be made within 40 days of the bid
(c ) Both a & b
(d) None
Q.100. Reverse Auction is a term used to mean

(a) Bids placed by purchaser of Railway scrap
13
(b) Bids placed by Railway during purchase in IREPS
(c) Bids of Railway suppliers during purchase of materials in IREPS
(d) None of these
Q.101. A shortage found during Stock Verification is..

(a) Written off as a loss (b) Recovered from the stockholder
(c ) Is passed on to the next incumbent if the current stockholder is promoted (d) None
Q.102. Option clause in Stores contracts enables Railway to place an order of……% above
or below
the PO quantity.
(a) 25% (b) 30% (c ) 35% (d) 40%
Q.103. Option clause is applicable on stores tenders of value

(a) More than 50 lakhs (b) Less than 50 lakhs
(c ) More than 75 lakhs (d) Less than 25 lakhs
Q.104. AAC means…

(a) Actual Average Consumption (b) Average Annual Consumption
(c ) Anticipated Annual Course (d) None of the above
Q.105. IMMS means..
(a) Integrated Material Manager Information System
(b) Integrated Material Management Information System
(c ) Indian Material Management System
Q.106. IREPS means..

(a) Indian Railway E-Procurement System
(b) Indian Railway E-Purchase System
(c ) Indian Railway Engineering and Personnel Services
Q.107. UDM means..

(a) Unique Device Maintenance (b) User Depot Management
(c ) User Depot Module (d) All of the above
Q.108. IPAS means..

(a) Integrated Payroll and Accounting Services (b) Integrated Payroll and Accounting
System
(c ) Integrated Payment Access System (d) All of the above
Q.109. MSOP means..

(a) Modified Schedule of Power (b) Model Schedule of Power
(c ) Modern Schedule of Power (d) All of the above
Q.110. GEM means..

(a) Government E-Marketing (b) Government E-Marketplace
(c ) Government E-Market (d) All of the above
13
Q.111. IRS condition means..
(a) Indian Railway Store condition (b) Indian Railway Stock condition
(c ) Indian Railway Standard condition (d) All of the above
Q.112. GCC means..

(a) Government Contract Condition (b) Government Condition of Contract
(c ) General Condition of Contract (d) General Cash Counting Machine
Q.113. TWFA means..

(a) Transfers With Financial Adjustments (b) Transfers Without Financial Adjustments
(c ) Both a & b (d) All of the above
Q.114. PAC items means..

(a) Propriety Article Certificate (b) Permanent Article Certificate
(c ) Public Accounting Committee (d) All of the above
Q.115. OEM means..

(a) Original Equipment Manufacturer (b) Only Equipment Manufacturer
(c ) Office Emergency Module (d) All of the above
Q.116. NSIC means..

(a) National Scientific Industries Corporation (b) National Smart Industries
Corporation
(c ) National Small Industries Corporation (d) All of the above
Q.117. MSME means..

(a) Medium Scale and Small Enterprises (b) Micro Scale and Medium Enterprises
(c ) Micro Small and Medium Enterprises (d) All of the above
Q.118. MII policy means..

(a) Make In Indonesia policy (b) Make In India policy
(c ) Modern In India policy (d) All of the above
Q.119 EAC means..

(a) Estimated Average Consumption (b) Estimated Annual Consumption
(c ) Estimated Advance Consumption (d) All of the above
Q.120. PVC means..

(a) Purchase Value Certificate (b) Propriety Variation Clause
(c ) Price Variation Clause (d) All of the above
Q.121. RDSO means..

(a) Research Development and Standards Organization
(b) Research Designs and Standards Organization
(c ) Railway Designs and Standards Organization
Q.122. RITES means..

(a) Rail India Technical and Economic Service (b) Rail Industry Technical and
13
Economic Service
(c ) Rail India Technical and Electronics Service (d) All of the above
Q.123. SFC means..

(a) Standard Fuel Consumption (b) Special Fuel Consumption
(c ) Specific Fuel Consumption (d) All of the above
Q.124. GTKM means..

(a) Gross Total Kilometer (b) Gross Tonne Kilometer
(c ) Grand Total Kilometer (d) All of the above
Q.125. RDI means..

(a) Railway Depot Installation (b) Railway Diesel Installation
(c ) Railway Development Industry (d) All of the above
Q.126. TCS means..

(a) Tax Collected at Source (b) Tax Collected at Services
(c ) Tax Collection at Source (d) All of the above
Q.127. HSD means..

(a) High Standard Diesel (b) High Speed Diesel
(c ) High School Document (d) All of the above
Q.128. GST means..

(a) Goods and Service Tax (b) Goods and Services Tax
(c ) Government Services Tax (d) None
Q.129. IGST means..

(a) Indian Goods and Services Tax (b) Integrated Goods and Services Tax
(c ) Integrated Government and Services Tax (d) All of the above
Q.130. FIFO means..

(a) First In First Open (b) First In First Out (c ) Fast In Fast Out (d) Fast In
First Open
Q.131. Receipts Note is issued for material received through..

(a) Store Depot (b) Direct Purchase (c ) Transfer of Material (d) None of these
Q.132. The salary of SSO of Stores Accounts will be chargeable to:-

(a) PU 27 (b) PU 28 (c ) PU 01 (d) PU 99
Q.133. In Store bills, Advance payment can be made upto..

(a) 50% (b) 75% (c ) 95% (d) 98%
Q.134. For purchase made through GeM, billing is done

(a) On GeM portal itself (b) On GeM portal and linked to IPAS
(C ) On IPAS which gets receipt details from IREPS (d) None
Q.135. During Advance Payment of Stores bills, which head will be debited?
(a) Purchase Suspense(b) Stock (c ) Cheques and Bills (d) Store in
13
Transit (SINT)
Q.136. When Advance Payment is made to a supplier the purchase suspense is…
(a) Credited (b) Debited (c ) No entry made (d) None of the above
Q.136. Debit balance in Purchase Suspense indicates
(a) Material received but bills not paid (b) Bills paid but material not received
(c ) Both a & b (d) None of the above
Q.137. Credit balance in Purchase Suspense indicates

(a) Material received but bills not paid (b) Bills paid but material not received
Q.138. Sales Suspense is credited when

(a) Purchaser deposits money (b) When scrap material is delivered to
supplier
(c ) When material is scrapped (d) None of the above
Q.139. When material enters Stock, the accounting entry is..

(a) Stock Debit, Cheques and Bills Credit (b) Stock Debit, Bank Credit
(c ) Cheques and Bills Debit, Stock Credit (d) Stock Debit, Purchase Suspense Credit
Q.140. Purchase of HSD oil (Basic price) is provided for under

(a) Demand 10 (b) PH 71 (C ) Both a & b (d) None
Q.141. When Fuel bills are passed, the Basic price and Tax are charged to
(a) Fuel Suspense (PH 71) and Demand 10 respectively (b) To Fuel Suspense only
(c ) Demand 10 and Fuel Suspense respectively (d) To Demand 10 only
Q.142. In Fuel Accounting, a Zonal Railway receives

(a) Debits for its locos fuelled in other Railways (b) Credits for miles earned by its locos
Q.143. To deal with Suspense in Stores, which software would you go to?
(a) IREPS (B) IPAS (C ) E-Recon (d) IMMS
Q.144. Sales suspense is maintain because
(a) To watch over delivery of auctioned material against amount received
(b) To ensure correct recovery of due amounts
(c ) To ensure excess delivery is not made
Q.145. Purchase of services on GeM can be made by

(a) Any department (b) Only Store Department (c ) Both a & b (d) None
Q.146. Purchase of Stock items are initially booked to

(a) Store Suspence (b) Workshop Manufacturing Suspence
(c ) PU-27 Material Stock (d) PU-28 Direct Purchase
Q.147. Railway material received from supplier are inspected on specified terms and
conditions by..
13
(a) RDSO (b) RITES (c ) Consignee (d) All of the
above
Q.148. Plan Heads 71 ( PU 71 ) contains.

(a) Only Stock Suspense (b) Only Purchase Grant
(c ) WMS (d) All Stock, including Suspense
Q.149 Plan Heads 72 ( PU 72 ) contains.

(a) Only Stock Suspense (b) WGR
(c ) WMS (d) None of the above
Q.150. In Store Budget, ‘Issues to Revenue’ is linked with

(a) PU 27 of Demand 10 (b) PU 27 of all demands
(c ) PU 27 of Demand 5,6 and 7 (d) None of the above
Q.152. SMS in Stores means:-

(a) Store Management Service (b) Stores Monthly Supply
(c ) Stores Monthly Summary (d) Suspense Management System
Q.153. Stores Monthly Summary covers

(a) All material received in the depots (b) Material issued on sale basis
(c ) Material transferred between depots (d) All of the above
Q.154. The FDR submitted by supplier for security deposit should be addressed in favour
of:--
(a) GM (b) PFA (c ) PCMM (d) None of the
above
Q.155. The role of Accounts Department w.r.t. paper security deposited in form of SD is
of:--
(a) Consignee (b) Indentor (c ) Custodian (d) None of the above
Q.156. TDS is deducted when the PO value is above:-

(a) 1 Lakh (b) 1.5 Lakh (c ) 2 Lakh (d) 2.5 Lakh
Q.157 In case of supplier is Govt. department the TDS deducted for supply of Stock item
well be:-
(a) 1 % (b) 1.5 % (c ) 2 % (d) 0 %
Q.158. TDS is deducted at what percentage in stock items bills:-

(a) 2 % (b) 1.5 % (c ) 1 % (d) 2.5 %
Q.159. Accepting Authority for TC above Rs. 1 crore and upto 10 crore will be:-
(a) AGM (b) CMM (c ) Dy.CMM (d) GM
Q.160. Total member in a TC above 50 Lakhs upto 1 crore will be:-

(a) 3 (b) 2 (c ) 4 (d) 5
13
Q.161. For approval of AAC of A, B and C category items vetting in HQ Finance is
required only for:-
(a) A Category (b) B Category (c ) A & B Category (d) A, B
and C Category
Q.162. The Standard classification of Stores has been done in IR code for store department
Vol.-I under para:-
(a) 201 (b) 301 (c ) 401 (d) 501
Q.163. Items for store where there is regular turnover caused by a constant demand and
which are
Stored by stores department in depot are called:-
(a) Ordinary Stores (b) Emergency Stores(c ) Special Stores (d) Surplus Stores
Q.164. In which PU the cost of direct purchases are booked:-

(a) PU 27 (b) PU 28 (c ) PU 32 (d) PU 99
Q.165. Erstwhile demand number 10 is used for booking of:-

(a) Fuel (b) Rolling Stock (c ) Traffic (d) New Lines
Q.166. What is the codal life of ICF coaches:-

(a) 25 years (b) 30 years (c ) 35 years (d) 40 years
Q.167. Which of the following fund is used for replacement of over aged asset:-
(a) DF (b) Capital (c ) DRF (d) OLWR
Q.168. If store is classified as dead surplus store then:-

(a) It is not utilized in past 24 months. (b) It will not be utilized in next 24 months.
(c ) Both a & b (d) Only a
Q.169. The final booking of stock items is done under revenue head:-
(a) PU 27 (b) PU 28 (c ) PU 32 (d) PU 99
Q.170. Which of the following analysis is a part of Inventory Control:-

(a) V.E.D (b) A.B.C (c ) F.O.R. (d) Both a & b
Q.171. If terms and condition in PO to be changed then:-

(a) Fresh PO is issued. (b) Modification advice is issued
(c ) Cancellation advise is issued (d) None of the above
Q.172. The document required for 100% payment from consignee for stock item is :-
(a) Receipt Note (b) Consignee receipt and acceptance certificate (c ) PO (d) All
Q.173. For paying enhanced tax rates the clause which should be applicable is:-
(a) Price Variation Clause (b) Statutory Variation Clause
(c ) Option Clause (d) Splitting Clause
Q.174. When PSC sleepers is supplied by authorized firm to private party they pay:-
13
(a) Inspection Charges to Railway (b) Liquidated damages to Railway
(c ) Compensation to Railway (d) All of the above
Q.175. Security Deposit(SD) from successful tender should be received in purchase office
within..
Q.176. A two packet system of purchase ensures that

(a) The tender committee is not influenced only by the price bid
(b) The technical qualification of the tenderers is the primary criteria for selection of tenders
(c ) Both a & b
Q.177. A two packet system is tendering means

(a) There are two stages of evaluation, technical and financial
(b) The tenderer submits only technical bid at first
(c ) The technical bid is evaluated first
(d) Both a and c
Q.178. Stores Tendering is done on:-

(a) IREPS (b) IPAS (c ) E-Recon (d) IMMS
Q.179. EMD exemption is given to the following categories of tenderers:-

(a) MSMEs registered with NSIC (b) MSMEs registered with DIC
(c) RDSO approved firms (d) All of the above
Q.180. Purchase preference available to tenderers with Make in India certification is:-
(a) 20 % (b) 25 % (c ) 30 % (d) 50 %
Q.181. Purchase preference to tenderers who have MSME certification is:-

(a) 20 % (b) 25 % (c ) 30 % (d) 50 %
Q.182. Security deposit is to be deposited in which of the following forms?

(a) Cheques (b) Demand Draft (c ) Deducted from his first bill (d) b & c
Q.183. Performance Bank Guarantee can be returned to the supplier

(a) On passing the final bill (b) On certification of satisfactory work completion by the
consignee
Q.184. Option clause in Stores contracts enables Railway to place an order of 30% above or
below
The PO quantity..
(a) Railway can enforce this quantity (b) Supplier can request this additional
quantity
(c ) Railway has to take supplier’s consent (d) A separate negotiation has to be done for
this Qty
Q.185. Direct Acceptance of tenders means
13
(a) Stores Officer can place order on the firm without tender
(b) Stores Officer can place order on the firm without tender Committee
(c ) Stores Officer can place order on the firm on quotation basis
(d) Stores Officer can place order on the firm with Finance concurrence
Q.186. Stores tenders are governed by:-

(a) IRS Condition of Contract (b) General Condition of Contract (c ) Both a & b
(d) None
Q.187. The difference between Sale Value and Book Value of a scrap item will be booked
to:-
(a) Stock Adjustment Account (b) Sales Suspense
(c ) Remittance into Bank (d) Sundry Earning
Q.188. Vetting of which category items has been discontinued in model SOP 2018.
(a) A & B category (b) B & C category (c ) Both a & b (d) None
Q.189. Certain Non-Stock requisitions need not vetted.

(a) If they are part of Detailed Estimate (b) If they are below 10 Lakhs
(c ) If they are non-PAC items (d) None of the above
Q.190. If only one offer is received in an open tender..

(a) Tender should be discharged (b) Tender should be accepted
(c ) Item should be retendered (d) Above a & c
Q.191. Stock Adjustment Account deals with

(a) There is value difference due to market fluctuation
(b) Quantity difference due to stock verification
(c ) Both a & b
Q.192. Store-in-transit (SINT) is a suspense head which monitors

(a) Material transferred to other Zone
(b) Material transferred from depot to depot in the same Zone
(c ) Material transferred to user depot
Q.193. Spot purchase can be made

(a) With concurrence of PFA and sanction of GM/AGM
(b) With concurrence of PFA and sanction of PHOD
(c ) With approval of Railway Board
(d) With concurrence of associate finance and sanction of DRM
Q.194. What % of Net Procured Quantity(NPQ) in regular supplied tenders can be ordered
to
Development Vendor?
(a) Upto 10% (b) Upto 20% (c) Upto 25% (d) Upto 30%
Q.195. From which kind of vendor can LD not be taken in case of late supply?
13
(a) Approved Vendor (b) Developmental Vendor
(c ) Where Tender conditions contains not imposing of LD (d) Both b & c
Q.196. In supply tender if price differential between L-1 & L-2 is more than 3% and upto
5% then
Quantity distribution ration between L-1 & L-2 will be
(a) 60:40 (b) 50:50 (c ) 65:35 (d) 70:30
Q.197. Power to close items under Part-I of the Railway Board Inspection Report of Stores
Accounts of a zonal railway lies with:-
(a) GM (b) PFA (c ) Dy.FA&CAO (d) None of the above
Q.198. How many budgetary reviews are conducted in a financial year:-

(a) August Review, Revised Estimates, Final Modification-3
(b) August Review, Revised Estimates, Budget Estimates, Final Modificaton-4
(c ) Revised Estimates Budget Estimates, Final Modification-2
(d) Revised Estimates, Budget Estimates, Final Modification-3
Q.199. Stores Monthly Summary(SMS) is prepared for:-

(a) Stock item (b) Non-Stock item (c ) Both a & b (d) None of the above
Q.200. Single tender can be called in case of PAC where it is certified that
(a) Similar article is not manufactured by any other firm
(b) Such an article not manufactured in India
(c ) The firm has patented that article
(d) The firm is the OEM
Q.201. Specific Fuel Consumption (SFC) is quantity of Fuel consumed per:-

(a) 1000 GTKM (b) 1000 NTKM (c ) 100 GTKM (d) 100 NTKM
Q.202. What is upper limit for levy of Liquidated Damage (LD) in supply contract?
(a) 2% (b) ½ % (c ) 10% (d) 5%
72 a 97 a 122 a 147 a 172 a 197 b

73 b 98 b 123 c 148 d 173 b 198 c
13
74 d 99 c 124 b 149 d 174 a 199 a
75 a 100 c 125 b 150 c 175 b 200 a
76 b 101 b 126 a 151 b 176 c 201 a
77 a 102 b 127 b 152 c 177 d 202 c
78 b 103 c 128 b 153 d 178 a
79 b 104 b 129 b 154 b 179 d
80 a 105 b 130 b 155 c 180 d
81 d 106 a 131 a 156 d 181 b
82 a 107 c 132 c 157 d 182 d
83 a 108 b 133 d 158 a 183 c
84 a 109 b 134 b 159 b 184 a
85 b 110 b 135 a 160 b 185 b
86 a 111 c 136 b 161 a 186 a
87 c 112 c 137 b 162 a 187 a
88 c 113 b 138 a 163 a 188 b
89 d 114 a 139 a 164 b 189 a
90 d 115 a 140 d 165 a 190 b
91 a 116 c 141 b 166 a 191 c
92 c 117 c 142 a 167 c 192 b
93 c 118 b 143 c 168 c 193 a
94 c 119 b 144 b 169 a 194 b
95 a 120 c 145 a 170 d 195 d
96 c 121 b 146 a 171 b 196 c

(A) 50%
(B) 75%
(C) 95%
(D) 98%
204 RO Bills section deals with:

(A) Balance payment after confirming receipt of material
(B) Payment of 100% bill
(C) Both a and b
205 Stock verification by accounts refers to

(A) Verification of physical stock vis -a -vis book
balance done by executive department
(B) Verification of physical stock vis -a -vis book
balance done by Accounts department Stock
Verifiers
(C) Verification of physical stock vis -a -vis book balance done by Stores
department
(D) Either a or b
13
(E) Either b or c
206 During stock verification, a Stock Verifier issues a stock sheet

(A) When he finds shortages
(B) When he finds excesses
(C) Either of the above
207 A report by an ISA/ ASV detailing procedural

irregularities in the maintenance of stock is called a
(A) Narrative Report
(B) Stock sheet
(C) Stock Verification report
(D) Stock Inspection Report
208 A shortage found during Stock Verification is

(A) Written off as a loss
(B) Recovered from the Stockholder
(C) Is passed on to the next incumbent if the current stockholder is promoted
209 Balance Sale Value is a term in Auction that refers to

(A) Balance payment to be made after winning the bid
(B) Balance payment that has to be made within 40 days of the bid
(C) Both the above
210 Reverse Auction is a term used to mean

(A) Bids placed by purchaser of Railway scrap
(B) Bids placed by Railway during purchase in IREPS
(C) Bids of Railway suppliers during purchase of materials in IREPS
211 None of the above-auction happens when Railway sells scrap; Reverse
Auction happens
(A) When Railway counters purchaser’s bid
(B) When Suppliers bid to become L1
(C) When Railway counters suppliers bids
212 When does Railways use a 2 packet system for purchases?

(A) When the purchase value is more than 50 lakhs
(B) When the item is being purchased for the first time
(C) When there is a global tender
213 A two packet system of purchase ensures that

(A) The tender committee is not influenced only by the price bid
(B) The technical qualifications of the tenderers is the primary
criteria for selection of tenders
13
214 A two packet system of tendering means
(A) There are two stages of evaluation , technical and financial
(B) The tenderer submits only technical bid at first
(C) The technical bid is evaluated first
(D) a and b
(E) a and c

(A) Stock Debit,Cheques and Bills Credit
(B) Stock Debit, Bank Credit
(C) Cheques and Bills Debit, Stock Credit
(D) Stock Debit, Purchase Suspense Credit
216 PH 71 contains
(A) Only Stock Suspense
(B) Only Purchase Grant
(C) WMS
(D) All Stock, including Suspenses
217 PH 72 contains
(A) Stock Suspense
(B) WGR
(C) WMS
218 Purchase of HSD oil (Basic Price) is provided for under

(A) Demand 10
(B) PH 71
(C) Both
(D) Neither
219 When fuel bills are passed, the Basic price and Tax are charged to
(A) Fuel Suspense (PH 71) and Demand 10 respectively
(B) Demand 10 and Fuel Suspense respectively
(C) To Fuel Suspense only
(D) To Demand 10 only
220 In Fuel Accounting, a zonal Railway receives

(A) Debits for its locos fuelled in other Railways
(B) Credits for miles earned by its locos
(C) Both
(D) Neither a or b
221 Debit balance in Purchase Suspense indicates

(A) Material received but bills not paid
(B) Bills paid but material not received
(C) Either a or b
(D) Neither a or b

(A) Material received but bills not paid
13
(B) Bills paid but material not received
(C) Either a or b
(D) Neither a or b

(A) Purchaser deposits money
(B) When scrap material is delivered to supplier
(C) When material is scrapped
(D) Both a and b
224 Stores budget is a ‘derived’ budget because

(A) Stores department does not have its own budget
(B) Stores department budgets for all other departments
(C) All revenue and workshop stock items requirements
are compiled in Stores budget
225 In Stores budget, ‘ Issues to Revenue ‘ is linked with

(A) PU 27 of Demand 10
(B) PU 27 of all demands
(C) PU 27 of Demands 5,6,and 7
226 In WMS Budget, ‘Issues to Stores’ means

(A) Material manufactured by workshop to be stocked in depot
(B) Material returned by shop floor as it is excess
(C) Material got from other depots in cases of shortage
227 For purchases made through GeM, billing is done

(A) On GeM portal itself
(B) On GeM portal and linked to IPAS
(C) On IPAS which gets receipt details from IREPS
228 Force Majeure Clause, in certain ‘Acts of God’ situations, allows parties to
(B) End the contract without financial repercussions on either side
(C) Both
(D) Neither
229 To deal with Suspenses in Stores, which software would you go to?
(A) IMMS
(B) IPAS
(C) E-Recon
(D) IREPS
230 Stores Tendering is done on

(A) IREPS
(B) IMMS
(C) Both the above
(D) IPAS
13
231 EMD exemption is given to the following categories of tenderers:
(E) A and b
232 Make in India Policy stipulates that complete purchase shall

be made only fromlocal firms
(A) If tender value is less than 50 lakhs
(B) If tender value is more than 50 lakhs
(C) If tender value is less than 25 lakhs
(D) If tender value is more than 25 lakhs
233 Purchase preference available to tenderers with Make in India certification

is
(A) 25%
(B) 28%
(C) 45%
(D) 50%
234 If a tenderer who is L2 has Make in India certification,

(A) He is awarded 50% quantity if he matches the price of L1.
(B) He is awarded 50% quantity at his own rate
(C) He is awarded 100% quantity if he matches the price of L1.
(D) He is awarded 100% quantity at his own rate
235 Purchase preference to tenderers who have MSME certification is

(A) 20%
(B) 25%
(C) 30%
(D) 50%
236 Maximum amount of EMD to be taken from a tenderer
irrespective of value of tender is
(A) Rs. 10 lakhs
(B) Rs. 30 lakhs
(C) Rs. 35 lakhs
(D) Rs. 50 lakhs
237 Security Deposit is to be deposited in which of the following forms?

(A) Cheque
(B) Demand Draft
(C) Deducted from his first bill
(D) a and b
(E) b and c
238 Performance Bank Guarantee can be returned to the supplier

(A) On passing the final bill
(B) On certification of satisfactory work completion by the consignee
(C) Neither
(D) Either
13
239 Option Clause in Stores contracts enables Railway to
place an order of 30%above or below the PO quantity
240 Option Clause in Stores contracts enables Railway to

place an order of ---% above or below the PO quantity
(A) 25%
(B) 30%
(C) 35%
(D) 40%
241 Direct Acceptance of tenders means

(A) Stores Officer can place order on the firm without tender
(B) Stores Officer can place order on the firm without Tender Committee
(C) Stores Officer can place order on the firm on quotation basis
(D) Stores Officer can place order on the firm with finance concurrence
242 Option Clause is applicable on Stores tenders of value

(A) More than 50 lakhs
(B) Less than 50 lakhs
(C) More than 75 lakhs
(D) Less than 25 lakhs
243 Reverse Auction is compulsory in tenders of value

244 Two packet system is compulsory in Stores tenders of value
245 Stores tenders are governed by

(B) GCC
(C) Both
(D) Neither
246 During Advance Payment of Stores bills, which head will be debited?
(A) Purchase Suspense
(B) Stock
(C) Cheques and Bills
(D) SIT(DT)
13
247 ‘Stock’ will be debited
(A) On passing of Advance bill
(B) On passing of RO bill
(C) After preparation of RO
(D) On receipt of a debit from other zones
248 SMS in Stores means

(A) Store Management Service
(B) Stores Monthly Supply
(C) Stores Monthly Summary
(D) Suspense Management System
249 Stores Monthly Summary covers

(A) All material received in the depots
(B) Material Issued on Sale basis
(C) Material transferred between depots
250 The difference between Sale Value and Book value

of a scrap item will be booked to
(A) Stock Adjustment Account
(B) Sundry Earning
(C) Remittance into Bank
(D) Sales Suspense
251 Turnover Ratio in Stores is calculated as

(A) Total Issues /Closing Balance*100
(B) Closing Balance/Total Issues*100
(C) Closing Balance /Total Receipt*100
(D) Total Receipt /Closing Balance*100
252 Deduct Entry in Stores Budget refers to

(A) Deducting ‘Issues to Workshop’ from Stores Budget
(B) Deducting ‘Receipts from Workshop’ from Stores Budget
(C) Deducting ‘Issues to Workshop’ from Workshop Budget
(D) Deducting ‘Receipts from Workshop’ from Workshop Budget
253 Deduct Entry in Stores Budget is operated
(A) To prevent double budgeting in Demand 16
(B) Because both Workshop and Stores Suspenses are part of Capital Suspense
(C) Neither a or b
(D) Both a and b
254 AAC Means

(A) Actual Annual Consumption
(B) Average Annual Consumption
(C) Anticipated Annual course
255 Vetting of which category items has been discontinued in model SOP 2018.
(A) A&B
13
(B) B&C
256 Certain Non-Stock requisitions need not vetted.

(A) If they are part of a Detailed Estimate
(B) If they are below 10 Lakhs
(C) If they are non-PAC items.
257 Single tender can be called in case of PAC where it is certified that
(A) Similar article is not manufactured by any other firm
(B) Such an article not manufactured in India
(C) The firm has patented that article
(D) The firm is the OEM
258 Purchase of services on Gem can be made ley

(A) Any department
(B) Only Store department
(C) Both
(D) None
259 Limited tenders in Stores may be called from

(A) Registered Approved Suppliers for that item only
(B) Any vendors
(C) From a Single firm
260 If only one offer is received in an open tender

(A) Tender should be discharged
(B) Tender should be accepted
(C) Item should be retendered
(D) A&C
261 Sales Suspense is maintain because

(A) To watch over delivery of auctioned material against amount received
(B) To ensure correct recovery of due amounts
(C) To ensure excess delivery is not made
(D) None of above
262 Stock adjustment account deals with
(A) there is value difference due to market fluctuation
(B) Quantity difference due to stock verification
(C) a & b
263 SIT (DT) is a suspense which monitors

(A) Material transferred to other Zone
(B) Material transferred from depot to depot in the same Zone
(C) Material transferred to user depot
13
264 The delivery period in supply contract shall be reckoned
(A) From the date of issue of purchase order
(B) From the date of issue of advance PO/Letter of advance
(C) Both A & B
(D) By the discretion of competent authority of purchaser department
265 Recovery of liquidated damage shall be levied

(A) at the rate of 1% of the price of the store per week and max 5%
(B) at the rate of 2% of the price of the store per week and Max 10%
(C) At the rate of 1/2% of the price of the store per week and max 10%
(D) At the rate of 2% of the price of the store per month and max 5%
266 Spot purchase can be made

(A) With concurrence of PFA and sanction of GM/AGM
(B) With concurrence of PFA and sanction of PHOD
(C) With approval of Railway Board
(D) With concurrence of associate finance and sanction of DRM
267 30% option clause should be incorporated in supply contract to

(C) Both A & B
268 What % of Net Procured Quantity in regular supplied

tenders can be ordered to developmental vendors?
(A) upto 10%
(B) upto 20%
(C) upto 5%
(D) upto 25%
269 From which kind of vendor can LD not be taken in case of late supply?
(A) Approved vendor
(B) Developmental vendor
(C) Where Tender conditions contains not imposing of LD
(D) Both B & C
270 In supply tender if price differential between L-1 & L-2
is more than 3% and upto 5% then quantity distribution
ratio between L-1 & L-2 will be
(A) 60:40
(B) 50:50
(C) 65:35
(D) 70:30
271 SD from successful tender should be received in purchase office within

……days
(A) 30
(B) 21
13
(C) 15
(D) 10
272 Out turn statement Part-II shows out lay

(A) On works in progress
(B) On completed work order awaiting adjustment
(C) Both A & B
(D) Adjustable during the month
273 Provident fund contributions to shop staff to be classified as

(A) Shop on cost
(B) General on cost
(C) Proforma on cost
(D) Administrative on cost
274 Depreciation of workshop plant and building is classified as

(A) Shop on cost
(B) General on cost
(C) Profoma on cost
275 Workshops on Railways are

(A) Production workshop
(B) Repair and maintenance workshop
(D) None of above
276 WGR is maintained in

(A) Railway division
(B) Railway workshop account
(C) Construction account
277 The attendance is recorded in the gate attendance card at

(A) Gate
(B) Shop
(C) Time office
(D) The time book
278 Each workshop employee records his attendance daily through GA Card
(A) Once
(B) Twice
(C) Thrice
(D) Four times
279 Time/Tally sheets are evaluated on the basis of

(A) Rate of Pay
(B) Actual Wages drawn
(C) Average labour rate
280 The difference between time/tally sheet and labour Pay
13
sheet on average rate is allocated to
(A) General on cost
(B) Shop on cost
(C) Proforma on cost
281 Proforma on cost charges are levied on works executed for

(A) Other government department
(B) Store Department
(C) POH of other Railway
282 Work orders which conform to Revenue Accounting

Classification and remainunchanged from year to year are
called
(A) On cost work order
(B) Manufacturing work order
(C) A Revenue Standing work order
283 Cost of defect and spoilt work in experimental work is allocated to

(A) General of cost
(B) Proforma of cost
(C) Shop on cost
284 Match the following production units with location:-

(A) DLW i) Chennai
(B) RCF ii) Bengaluru
(C) RWF iii) Kapurthala
(D) ICF iv) Varanasi
285 For paying enhanced tax rates the clause which should be applicable is:-
(A) Price variation clause
(B) Statutory Variation clause
(C) Option clause
(D) Splitting clause.
286 The rate for deduction of liquidated damages is :
(A) 0.5 % per week of delay
(B) 01 % per month of delay
(C) 02 % per week of delay
(D) 0.5 % per month of delay
287 Purchase of stock items are initially booked to

(A) Stores suspense
(C) PU-27 Material Stock
(D) PU-28 Direct Purchase.
288 The post of Financial Commissioner Railways will now be called as:-
(A) CEO (Finance)
13
(B) Member (Finance)
(C) Member (Accounts)
(D) Member (Business Development)
289 The proposal sent by Zonal Railway to Railway

Board for specific need of Rolling Stock is called:-
(A) Rolling Stock programme
(B) Itemized Rolling Stock programme.
(C) Capital Budget.
290 When advance payment is made to a supplier the purchase is :-

(A) Credited
(B) Debited
(C) No Entry made
291 When PSC sleepers is supplied by authorised firm to private party they pay
(A) Inspection Charges to Railways.
(B) Liquidated damages to railway.
(C) Compensation to railway.
292 Account Current which complies with Government Account is called :-

(A) Finance account
(B) Commercial account
(C) Capital account
(D) Revenue Account
293 EMD for stores contracts for tender valued 15 lakhs is :-

(A) 2% of Estimated value max 20 lakhs.
(B) 1% of Estimated value max 20 lakhs.
(C) 2% of Estimated value max 10 lakhs.
(D) 1% of Estimated value max 10 lakhs.
294 Which of the following statements are correct?
The stock adjustment account is operated to for recording
differences arising out of :-
a. Variation in stock noticed on account of Stock
Verification or DepartmentalStock Verification.
b. Changes in Price of stock purchased from
market or manufactured at workshop.
c. Difference in book value and actual
value realised on Scrap sale
d. Rounding off
(A) only I and ii are correct

(B) only I, ii and iii are correct
(C) all are correct
(D) only I and iii are correct
295 The SMS is prepared for:
13
(A) Stock item
(B) Non stock item
(C) Both a & b.
296 The document required for 100% payment from consignee for stock item is
(A) Receipt note.
(B) DDR.
(C) Consignee receipt and acceptance certificate.
297 PH 22 of railway is used for:-

(A) Rolling stock.
(B) Leased asset payment Capital component
(C) Leased asset payment of interest component
(D) IRFC charges.
298 If terms and condition in PO to be changed then:-

(C) Cancellation advise is issued.
(D) above c) then a) is issued.
299 Which of the following analysis is a part of Inventory Control :-

(A) F.O.R
(B) A.B.C
(C) T.A.N
300 The final booking of stock items is done under revenue head:-
(A) PU 27
(B) PU 28
(C) PU 32
(D) PU 99.
301 POH cost of material for home railway rolling stock will be booked under
:-
(A) PU 34
(B) PU 35
(C) PU 63
(D) PU 64.
302 PH 31 is used for booking expenditure of :-

(A) Bridge works
(B) S&T works
(C) Track Renewal
(D) Level crossing.
Answer key
13
203D 204C 205B 206 207 208B 210 C 211C 212C 213 214C 215
C A A E
216D 217D 218 219 220 221C 222 223 224A 225D 226B 227
C B A B A A
228 229C 230 231 232D 233A 234 235 236A 237D 238E 239
B B A D A D
240 241 242 243 244
A B B C A
245A (Question may be ignored due to change in limit)
246 247 248 249 250D 251 252B 253 254D 255B 256B 256
A A C C A A A
257 258 259 260 261 262 263B 264 265C 266 267C 268
A A A B A C B A B
269D 270C 271 272 273 274 275C 276 277D 278D 279C 280
B C C C B B
281 282C 283
A C
284 A-IV, B-III, C-II & D-I
285
B
286A 287A 288B 289B 290B 291A 292A
293A (Value between 25 lakh to 50 crore in place 15 lakh)
294C 295A 296A 297B 298B 299B 300A 301B 302C
13

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QUESTION BANK PREPARED BY RAILWAY BOARD

Question Bank of objective type questions in Appendix III A

Sr.No Draft Question Answer

2. Which of the following do not work on EOL basis B

3. Free time for Demurrage/Wharfage calculation depends upon A

4. Demurrage charges are calculated on D

B. Only for particular party whose wagon is delayed

D. Entire group (Rake) of Wagons

5. Free time for Loading/Unloading of BCNHL wagons in mini rake is B

6. Free time for double operation of container commodity handled by sling A

7. Free time for calculation of Demurrage/Wharfage charges is equally C

Options B .Only for MG wagons

B. PCCM in consultation with PCOM

D . None of the above

9. How many days prior notice needs to be given to terminals before D

10. Demurrage is charged on C

B. Excess attachment of wagons

D. None of the above

11. Formula for calculation of demurrage charges is A

B. (Time of placement – Time of release) - Free Time

13. Select the correct option for calculation of demurrage D

B. Dies-Non cannot affect demurrage charges

Options C. Dies-Non is to be multiplied with total hours for calculating

D. Dies-Non is to be deducted from total hours for calculating

D. None of the above

15. Separate free time is applicable for B

B. Seven old steel plants

D. None of the above

16. Terminal allowance for pull through trains is allowed for B

D. No free time allowed

18. Adjustment under Debit-Credit system is done on D

19. Penal demurrage charges are levied for C

20. For calculating Night incentive under Demurrage/Wharfage, timings for B

B. 22.00 hrs to 6.00 hrs

D. 21.00 hrs to 6.00 hrs

21 Siding charges is levied minimum for : A

22 Shunting charges are rounded off at the end of: C

23 AIEHC stands for:

24 What are E-CR notes

25 Undercharges are raised via:

26 IBP stands for

27 Paid statements contains details of:

29 MPA stands for

30 In Tripartite Agreement, formula for calculating of amount of LC/BG is :

31 If railway loco is utilized for sending back the overloaded

32 Siding charge of the originating point should compulsorily be collected

33 Details of E-CR entered in IPAS module is reconciled with figures

34 Amount of LC/BG is revised after every

35 Trip time method is applicable only for the levy of

37 FAUC in invoices means C

38 FAOC in invoices means C

40 LWIS stands for A

42 Invoices accountal is done through which computer system A

44 eRR is issued for___ C

45 Haulage charges are leviable for A

46 In case of mis-declaration of commodity in container is detected B

47 Congestion charge @25% is leviable on D

48 What is the rate of Premium Charge under Premium Indent B

49 What is the amount of Wagon Registration Fee per rake? C

50 What is NTR in goods traffic B