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Questions and Answers
What is the net amount under the Capital Outlay for the year mentioned?
What is the net amount under the Capital Outlay for the year mentioned?
- Total 5002 - Capital Outlay - Commercial
- Total 5003 - Capital Outlay - Strategic
- Net 5002 Capital Outlay - 5003
- Net 5002 Capital Outlay - Strategic (correct)
Which fund is mentioned as a source for deducting certain amounts from Capital Outlay?
Which fund is mentioned as a source for deducting certain amounts from Capital Outlay?
- State Railway Provident Fund (correct)
- Special Railway Safety Fund
- Railway Development Fund
- Railway Pension Fund
What does the letter dated 05.03.04 signify?
What does the letter dated 05.03.04 signify?
- Notification of fund transfers
- Approval for special projects
- The authority for Capital Outlay changes (correct)
- An increase in Capital Outlay funding
Which type of fund is specifically identified as 'Contributory' in the content?
Which type of fund is specifically identified as 'Contributory' in the content?
What is indicated as being deducted from the Capital Outlay for multiple funds?
What is indicated as being deducted from the Capital Outlay for multiple funds?
When did the details outlined in the content take effect?
When did the details outlined in the content take effect?
Which category of loans is specifically outlined in the content?
Which category of loans is specifically outlined in the content?
What is the total number associated with Suspense Accounts mentioned?
What is the total number associated with Suspense Accounts mentioned?
Which type of account is related to deposits with the Reserve Bank?
Which type of account is related to deposits with the Reserve Bank?
What does 'To 8680—Miscellaneous Government Account' specifically refer to?
What does 'To 8680—Miscellaneous Government Account' specifically refer to?
What is indicated by 'Total 8679—Accounts with Governments of Foreign Countries'?
What is indicated by 'Total 8679—Accounts with Governments of Foreign Countries'?
Which statement best describes the 'By 8675—Deposits with Reserve Bank' entry?
Which statement best describes the 'By 8675—Deposits with Reserve Bank' entry?
What type of advance specifically refers to funds allocated for purchasing vehicles other than motor cars?
What type of advance specifically refers to funds allocated for purchasing vehicles other than motor cars?
Which part refers to the funds that are associated with small savings and provident funds?
Which part refers to the funds that are associated with small savings and provident funds?
In the context of the contingency fund, how much is indicated for this fund?
In the context of the contingency fund, how much is indicated for this fund?
What is the category that covers reserve funds which bear interest?
What is the category that covers reserve funds which bear interest?
Which fund is specifically mentioned as 'Contributory' in the context provided?
Which fund is specifically mentioned as 'Contributory' in the context provided?
Which of the following is specifically listed under the public account for small savings?
Which of the following is specifically listed under the public account for small savings?
What is the total number of loans allocated to government servants as mentioned?
What is the total number of loans allocated to government servants as mentioned?
Which of the following is a type of fund established specifically for railway personnel?
Which of the following is a type of fund established specifically for railway personnel?
Which advance type is specifically designated for occasions like festivals?
Which advance type is specifically designated for occasions like festivals?
What type of funds are primarily mentioned for strategic lines?
What type of funds are primarily mentioned for strategic lines?
Which account is utilized for appropriation from revenue for commercial lines?
Which account is utilized for appropriation from revenue for commercial lines?
Which fund is mentioned specifically for railway pension and retirement benefits?
Which fund is mentioned specifically for railway pension and retirement benefits?
What is a common source of income for both commercial and strategic lines?
What is a common source of income for both commercial and strategic lines?
What category does the 'Staff Benefit Fund (Railways)' belong to?
What category does the 'Staff Benefit Fund (Railways)' belong to?
Which reserve is linked with the replacement and renewals for commercial lines?
Which reserve is linked with the replacement and renewals for commercial lines?
What is the main purpose of the Depreciation/Renewal Reserve Funds?
What is the main purpose of the Depreciation/Renewal Reserve Funds?
Which type of provident fund is explicitly marked as non-contributory?
Which type of provident fund is explicitly marked as non-contributory?
What does appropriations from revenue to reserve funds typically indicate?
What does appropriations from revenue to reserve funds typically indicate?
What is the total category that includes various reserve funds and pension benefits?
What is the total category that includes various reserve funds and pension benefits?
What is the primary nature of the Trust Interest Account?
What is the primary nature of the Trust Interest Account?
Which of the following is included in the total for Railway Deposits?
Which of the following is included in the total for Railway Deposits?
How are 'Suspense Accounts' categorized in the framework presented?
How are 'Suspense Accounts' categorized in the framework presented?
What involves transactions on behalf of the Reserve Bank according to the context?
What involves transactions on behalf of the Reserve Bank according to the context?
What category does 'Additional DA Deposit Suspense Account (New)' belong to?
What category does 'Additional DA Deposit Suspense Account (New)' belong to?
Which of the following describes one of the main uses of the Trust Interest Account?
Which of the following describes one of the main uses of the Trust Interest Account?
Which of the following is NOT part of the outgoings mentioned in the context?
Which of the following is NOT part of the outgoings mentioned in the context?
What does K.—Deposits and Advances primarily reflect in this context?
What does K.—Deposits and Advances primarily reflect in this context?
What is one of the components that can be found under Railway advances?
What is one of the components that can be found under Railway advances?
Which account handles transactions related to Bangladesh?
Which account handles transactions related to Bangladesh?
Which type of advance is specifically allocated for purchasing motor vehicles?
Which type of advance is specifically allocated for purchasing motor vehicles?
What is indicated as being deducted from the total capital outlay for safety measures?
What is indicated as being deducted from the total capital outlay for safety measures?
Which category does the 'Total—7610 Loans to Government' fall under?
Which category does the 'Total—7610 Loans to Government' fall under?
What fund is NOT mentioned as a source for deducting amounts relevant to the capital account?
What fund is NOT mentioned as a source for deducting amounts relevant to the capital account?
Which category includes expenses related to both railway operations and enhancements?
Which category includes expenses related to both railway operations and enhancements?
Which type of advance is likely associated with festive events?
Which type of advance is likely associated with festive events?
What is the primary financial transaction concerning the open line works?
What is the primary financial transaction concerning the open line works?
What does the term 'Total 8679—Accounts with Governments of Foreign Countries' refer to?
What does the term 'Total 8679—Accounts with Governments of Foreign Countries' refer to?
Which account is involved in handling transactions related to deposits with the Reserve Bank?
Which account is involved in handling transactions related to deposits with the Reserve Bank?
What does 'By 8675—Deposits with Reserve Bank' indicate in its context?
What does 'By 8675—Deposits with Reserve Bank' indicate in its context?
Which of the following accounts corresponds to managing funds related to railway freight charges?
Which of the following accounts corresponds to managing funds related to railway freight charges?
What does the entry 'To 8680—Miscellaneous Government Account' reflect?
What does the entry 'To 8680—Miscellaneous Government Account' reflect?
What type of fund is explicitly identified as 'Non-Contributory' in the context provided?
What type of fund is explicitly identified as 'Non-Contributory' in the context provided?
Which account is used for the appropriation from revenue for strategic lines?
Which account is used for the appropriation from revenue for strategic lines?
Which type of funds are primarily indicated for replacements and renewals in strategic lines?
Which type of funds are primarily indicated for replacements and renewals in strategic lines?
What does 'By 8115—Depreciation/Renewal reserve Funds' mainly signify?
What does 'By 8115—Depreciation/Renewal reserve Funds' mainly signify?
Which fund is indicated as a source for both appropriations and interest earnings?
Which fund is indicated as a source for both appropriations and interest earnings?
Which underlying principle does the category 'Total 8121—General and Other Reserve Funds' represent?
Which underlying principle does the category 'Total 8121—General and Other Reserve Funds' represent?
Which fund is primarily associated with member contributions and represents a specific employee benefit?
Which fund is primarily associated with member contributions and represents a specific employee benefit?
What is the main role of interest on fund balances as noted in the context?
What is the main role of interest on fund balances as noted in the context?
Which type of funds does the Staff Benefit Fund (Railways) fall under?
Which type of funds does the Staff Benefit Fund (Railways) fall under?
Which account is primarily responsible for housing the unclaimed provident fund deposits?
Which account is primarily responsible for housing the unclaimed provident fund deposits?
Which of the following accounts is specifically associated with 'Advances' in the strategic lines?
Which of the following accounts is specifically associated with 'Advances' in the strategic lines?
What is the main purpose of the Staff Benefit Fund (Railways) described in the content?
What is the main purpose of the Staff Benefit Fund (Railways) described in the content?
Which of the following is NOT classified under 'Deposits bearing interest'?
Which of the following is NOT classified under 'Deposits bearing interest'?
Which type of fund is represented by the total labeled as 'Total 8121-General and other Reserve funds'?
Which type of fund is represented by the total labeled as 'Total 8121-General and other Reserve funds'?
What type of operations are managed under the 'K—Deposits and Advances' classification?
What type of operations are managed under the 'K—Deposits and Advances' classification?
Which account shows the total for various advances made by the railway department?
Which account shows the total for various advances made by the railway department?
Which of the following best describes the nature of trust interest accounts listed in this context?
Which of the following best describes the nature of trust interest accounts listed in this context?
Which category encompasses deposits related to unclaimed provident funds?
Which category encompasses deposits related to unclaimed provident funds?
Which account is primarily involved in handling remittances and cheque transactions?
Which account is primarily involved in handling remittances and cheque transactions?
What type of advance is specifically indicated for transactions related to Bangladesh?
What type of advance is specifically indicated for transactions related to Bangladesh?
Which entry reflects the miscellaneous amounts managed within the accounting framework?
Which entry reflects the miscellaneous amounts managed within the accounting framework?
Which of the following accounts integrates funds allocated for various types of deposits?
Which of the following accounts integrates funds allocated for various types of deposits?
Which statement best describes the transactions under the 'Other Transactions' category for suspensions?
Which statement best describes the transactions under the 'Other Transactions' category for suspensions?
What is the primary purpose of the Trust Interest Account?
What is the primary purpose of the Trust Interest Account?
Which term describes the account that specifically manages errors and temporary discrepancies in transactions?
Which term describes the account that specifically manages errors and temporary discrepancies in transactions?
Which of the following is NOT typically included in the outgoings related to suspense account transactions?
Which of the following is NOT typically included in the outgoings related to suspense account transactions?
In the account structure, what is indicated by 'Total 8445—Railway Deposits'?
In the account structure, what is indicated by 'Total 8445—Railway Deposits'?
Which type of account reflects transactions associated with special payments like wage deposits?
Which type of account reflects transactions associated with special payments like wage deposits?
Flashcards
Advance for Purchase of Motor Cars
Advance for Purchase of Motor Cars
Government loans for purchasing cars.
Advances for Purchase of other Motor Conveyances
Advances for Purchase of other Motor Conveyances
Government loans for purchasing other motor vehicles, like motorcycles or trucks.
Advances for Purchase of other Conveyances
Advances for Purchase of other Conveyances
Government loans for purchasing any type of transport, excluding motor vehicles.
Festival Advance
Festival Advance
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Other Advances
Other Advances
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Contingency Fund
Contingency Fund
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Provident Fund
Provident Fund
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Reserve Fund
Reserve Fund
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Depreciation/Renewal Reserve Fund
Depreciation/Renewal Reserve Fund
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Suspense Account
Suspense Account
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Suspense Account - Foreign Governments
Suspense Account - Foreign Governments
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Suspense Account - Railways
Suspense Account - Railways
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Suspense Account - Miscellaneous Government
Suspense Account - Miscellaneous Government
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Receipts
Receipts
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Suspense Account - Specific Country
Suspense Account - Specific Country
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Outgoings/Charges
Outgoings/Charges
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Commercial Lines
Commercial Lines
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Strategic Lines
Strategic Lines
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Appropriation from Revenue Account
Appropriation from Revenue Account
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Contributory Provident Funds
Contributory Provident Funds
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Non-Contrbutory Provident Funds
Non-Contrbutory Provident Funds
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Interest on Fund Balances
Interest on Fund Balances
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Railway Pension Fund
Railway Pension Fund
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Reserve Bank Suspense
Reserve Bank Suspense
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Remittance into Banks
Remittance into Banks
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Cheques and Bills
Cheques and Bills
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P.A.O.Suspense
P.A.O.Suspense
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Suspense Account (Other Transactions)
Suspense Account (Other Transactions)
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Transactions on behalf of Reserve Bank
Transactions on behalf of Reserve Bank
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Additional DA Deposit Suspense Account
Additional DA Deposit Suspense Account
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Transactions relating to Bangladesh
Transactions relating to Bangladesh
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Capital Outlay
Capital Outlay
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Transfers
Transfers
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Railway Safety Fund
Railway Safety Fund
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Railway Capital Fund
Railway Capital Fund
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Strategic Railway Lines
Strategic Railway Lines
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General and Other Reserve Funds
General and Other Reserve Funds
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Departmental Advances
Departmental Advances
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Railway Deposits
Railway Deposits
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Pension and Other Retirement Benefits
Pension and Other Retirement Benefits
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Staff Benefit Fund (Railways)
Staff Benefit Fund (Railways)
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What is a Suspense Account?
What is a Suspense Account?
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What is Reserve Bank Suspense?
What is Reserve Bank Suspense?
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What are Commercial Lines?
What are Commercial Lines?
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What are Strategic Lines?
What are Strategic Lines?
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What is an Appropriation from Revenue Account?
What is an Appropriation from Revenue Account?
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Study Notes
Appendix XII - Capital and New Construction
- This appendix details the capital and new construction account for a specific month (20...).
- The information is presented in various schedules.
- Schedules include credits/debits to transfer railways, deposits with Reserve Bank, expenditure under 5002 Capital Outlay (commercial/strategic), receipts and expenditure, deposits of branch line companies, expenditure against individual construction works, and contingent fund expenditure.
- The document is submitted to the General Manager and Divisional Superintendent.
- Dates are included at the top of the form.
Statement of Receipts and Outgoings - Revenue Account
- This statement records revenue receipts and outgoings for a specified month (20...).
- It categorizes receipts and expenditures to track financial activity.
- Receipts are detailed by type—e.g. capital account, loans to government servants, house building advances, advances for motor vehicles, etc.
- Outgoings are classified—e.g. capital expenditure outside revenue account, capital account of economic services, capital outlay on Indian railways, commercial/strategic lines, deductions from fund balances, and expenditures from Railway Depreciation Reserve Fund, Railway Development Fund, Railway Pension Fund.
Outgoings/Charges Specifics
- Includes deductions from major headings like "3004- Open Line Works."
- Outgoings are often related to specific railway projects (e.g., capital outlay) and categories (e.g., commercial/strategic lines).
- Several funds like Railway Safety Fund, Special Railway Safety Fund, and Depreciation Reserves are frequently mentioned. Depreciation and Renewal Reserve Funds are also a category of Outgoings/Charges.
Detailed Schedules of Receipts and Expenditures
- Data concerning various sections of the railway are presented.
- Receipts and expenditures are categorized to show various railway activities.
- Includes details concerning specific financial accounts, like the General Provident Fund, State Railway Provident Fund and reserve funds (those bearing interest, and renewals).
- Separate sections are dedicated to Railway Pension Funds, Staff benefit funds, Investment accounts, and Commercial and Strategic lines.
Deposits with Reserve Bank
- Information on deposits with reserve banks for railway activities is outlined.
- These deposits are often related to specific railway accounts (e.g. commercial/strategic lines, reserve funds).
- Deposits might involve governments, other countries, and miscellaneous items (e.g., miscellaneous government accounts).
- Deposits include those with specific countries such as Pakistan, Burma, Bangladesh).
Miscellaneous Financial Activities
- This section covers broader miscellaneous activities, like suspense accounts, trust interest accounts, and handling of departmental balances.
- The data for different accounts for miscellaneous financial details is detailed.
- Payments and adjustments between accounts are present.
- This might cover inter-government adjustments, remittances, and other internal transfers within railway operations.
- It includes suspense accounts, trust interest account, and departmental balances for receipts and expenditures, as well as remittances and other financial transactions for inter-government adjustments.
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Description
This quiz covers the key aspects of capital and new construction accounts, detailing receipts and expenditures for a specific month. It emphasizes the financial reporting procedures outlined in formal schedules submitted to organization management. Test your understanding of revenue tracking and categorization of financial activities.
