Classification of Revenue Expenditure
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Questions and Answers

What does the expenditure classified under C110 include?

  • Expenditure on officers and supervisory staff (correct)
  • Expenditure on railway coal transportation
  • Expenditure on non-government railways
  • Expenditure on locomotives only

    • Which category includes expenses for office maintenance such as stationary and rental for equipment?

  • C111 - Workshop Superintendents' office costs
  • C160 - Laboratory expenses
  • C120 - Loco shed expenses
  • C130 - Contingent expenses (correct)

    • What type of expenses does C160 cover?

  • Expenditures related to office upkeep and miscellaneous charges (correct)
  • Dismantling charges for electric locomotives
  • Expenditures for handling railway stores
  • All laboratory expenses for Mechanical Department

    • Which of the following is associated with funds managed under '990 Amount met from Railway Debt Service Fund'?

    <p>Servicing of railway debts</p> Signup and view all the answers

    What is recorded under C120 regarding loco sheds?

    <p>Expenditure on supervisory staff in loco sheds</p> Signup and view all the answers

    Which expenditure category is not included in C130?

    <p>Taxes on office supplies</p> Signup and view all the answers

    Which code represents the share of credits for freight charges on railway material?

    <p>930</p> Signup and view all the answers

    What is the primary role of the supervisory staff mentioned in the office establishment C&W?

    <p>To oversee subordinate office staff</p> Signup and view all the answers

    Which category does the term 'Officers-Open Line-General services' belong to?

    <p>Electrical office staff</p> Signup and view all the answers

    What type of expenses are indicated by the term 'Contingent expenses'?

    <p>Unexpected costs in mechanical and electrical sectors</p> Signup and view all the answers

    How many categories of office staff are referenced in the C&W DMUs section?

    <p>Four categories</p> Signup and view all the answers

    What is the focus of the code section '220 Running repairs in workshop'?

    <p>Repair activities associated with sick lines</p> Signup and view all the answers

    Which of the following is not listed under the contingent expenses for Mechanical?

    <p>Supervisory staff-Workshop</p> Signup and view all the answers

    What does the code '230 Periodical overhauls' specifically refer to?

    <p>Scheduled maintenance of passenger coaching vehicles</p> Signup and view all the answers

    What does the section '200 Carriages' primarily concern?

    <p>Types of coaching vehicles</p> Signup and view all the answers

    Which option best describes the scope of 'Running repairs on sick lines'?

    <p>Immediate repairs on malfunctioning vehicles</p> Signup and view all the answers

    Which category includes expenses related to sustainable coach maintenance?

    <p>DMU Coaches</p> Signup and view all the answers

    What is the primary purpose of the 700 category in the classification?

    <p>To detail various repairs and overhauls of DMU coaches</p> Signup and view all the answers

    Which expense category encompasses trial and experimental adjustments for DMU coaches?

    <p>Miscellaneous expenditure</p> Signup and view all the answers

    What type of expenses does category 900 specifically address?

    <p>Credit recoveries related to materials</p> Signup and view all the answers

    In which category would you find the operational charges recovery from Non-Government Railways?

    <p>Other recoveries</p> Signup and view all the answers

    What does the code 510 refer to regarding train maintenance?

    <p>Running repairs for coaches and air-conditioning</p> Signup and view all the answers

    Which of the following codes pertains to workshop repairs for air-conditioned coaches?

    <p>560</p> Signup and view all the answers

    What does code 591 represent?

    <p>Overcharges and undercharges on cost</p> Signup and view all the answers

    Which code is associated with the loss of stores due to deterioration or depreciation?

    <p>614</p> Signup and view all the answers

    What type of expenses does code 600 encompass?

    <p>Miscellaneous expenses</p> Signup and view all the answers

    Which code identifies running repairs and maintenance for steam loco headlight equipment?

    <p>580</p> Signup and view all the answers

    Which category of codes addresses overcharges and undercharges specifically in manufacturing and repairs?

    <p>470-479</p> Signup and view all the answers

    What is the primary focus of code 520?

    <p>Running repairs and maintenance for air-conditioned coaches</p> Signup and view all the answers

    What does the code 612 refer to in relation to revenue stores?

    <p>Loss of cash</p> Signup and view all the answers

    What does 232 represent in the provided context?

    <p>Non-AC PCV-POH involving Corrosion repairs</p> Signup and view all the answers

    Which of the following categories is dedicated to AC OCV involving corrosion repairs?

    <p>238</p> Signup and view all the answers

    What does the category 270 encompass?

    <p>Miscellaneous expenses</p> Signup and view all the answers

    Which category includes trials and experiments related to passenger coaching vehicles?

    <p>271</p> Signup and view all the answers

    Which number corresponds to Normal POH for Non-AC OCV?

    <p>235</p> Signup and view all the answers

    What does 260 represent in relation to repairs?

    <p>Other repairs</p> Signup and view all the answers

    Which of the following categories highlights overcharges related to manufacturing and repairs of passenger coaching vehicles?

    <p>277</p> Signup and view all the answers

    The number 310 is associated with which type of repairs?

    <p>Running repairs in sick lines</p> Signup and view all the answers

    Which category deals with special adjustments for other coaching vehicles?

    <p>273</p> Signup and view all the answers

    Which category specifically denotes running repairs in workshops for sick lines?

    <p>321</p> Signup and view all the answers

    Which of the following codes is specifically associated with the management of cash and pay?

    <p>220</p> Signup and view all the answers

    What is covered under the detailed head associated with General Management Services?

    <p>Planning and Work Study Services</p> Signup and view all the answers

    What does the code 174 specifically denote within the expenditure framework?

    <p>Loss of stores due to deterioration</p> Signup and view all the answers

    Which of the following expenditures is categorized under the Minor Heads 200 Financial?

    <p>Cost of electronic data processing</p> Signup and view all the answers

    Which category encompasses payment to the Accountant General for pension matters?

    <p>210</p> Signup and view all the answers

    In which category would expenses related to commercial advertisements be classified?

    <p>140</p> Signup and view all the answers

    What type of expenses does code 213 pertain to within the accounts framework?

    <p>Contingent expenses</p> Signup and view all the answers

    What should expenses for advertisements related to general publicity be charged to?

    <p>A. 143</p> Signup and view all the answers

    Which head is used to record the working costs of Divisional Computers?

    <p>A. 129</p> Signup and view all the answers

    Where is commission paid to organisers of pilgrim and excursion special trains charged?

    <p>G-723</p> Signup and view all the answers

    Which of the following expenditures is recorded under A. 140?

    <p>Expenditure on public relations organisations</p> Signup and view all the answers

    What type of expenditures does A. 200 encompass?

    <p>Expenditures on accounts and cash departments</p> Signup and view all the answers

    What does the expenditure under A. 320 specifically relate to?

    <p>Welfare officers</p> Signup and view all the answers

    Which head is NOT associated with the establishment of Chief Planning Officers?

    <p>A. 220</p> Signup and view all the answers

    What is recorded under A. 165?

    <p>Expenditures on court fees</p> Signup and view all the answers

    Which expenditure is categorized under A. 120 specifically?

    <p>Office establishment costs</p> Signup and view all the answers

    Which of the following codes is correct for recording expenditure on Efficiency and Work-Study Officers?

    <p>A. 130</p> Signup and view all the answers

    What is the primary purpose of the C230 expenditure category?

    <p>To book expenses incurred from periodical overhauls based on kilometreage or time</p> Signup and view all the answers

    Which condition necessitates conducting 'Intermediate overhauls' on locomotives?

    <p>After having run 1,00,000 kilometres or more</p> Signup and view all the answers

    What type of repairs does the C250 category primarily document?

    <p>Repairs resulting from special damages or material defects</p> Signup and view all the answers

    Under what circumstances should repairs and reconditioning for locomotives be executed according to C250?

    <p>After obtaining necessary estimates and authority sanction for costs over Rs. 25,000/-</p> Signup and view all the answers

    What is the purpose of recording expenses under C260?

    <p>To manage costs for works that cannot be executed in running sheds and are done in workshops</p> Signup and view all the answers

    Which of the following categories relates to the management of sports and cultural activities?

    <p>330 Sports and cultural activities</p> Signup and view all the answers

    What does category 400 principally categorize?

    <p>Materials</p> Signup and view all the answers

    Which code is associated with recovery of charges from Non-Government Railways?

    <p>391</p> Signup and view all the answers

    Which code represents 'Contingent Expenses' within the Personnel category?

    <p>313</p> Signup and view all the answers

    What is the primary focus of codes in the range of 321-323?

    <p>Office Establishment</p> Signup and view all the answers

    Which of the following codes would NOT be found within the Materials category?

    <p>370 Miscellaneous expenses</p> Signup and view all the answers

    Which of the following expresses the expenses related to the 'Office Establishment' excluding stock keeping?

    <p>421 Office Establishment</p> Signup and view all the answers

    What does category 295 signify in terms of expenses?

    <p>Miscellaneous expenses</p> Signup and view all the answers

    Which code is associated with costs incurred from Railway Debt Service Fund?

    <p>394</p> Signup and view all the answers

    Which group focuses on maintenance procedures specifically for ballasting?

    <p>Group 'A' (B.G.)</p> Signup and view all the answers

    What does Group 'R' (M.G.) primarily focus on in terms of maintenance tasks?

    <p>Running repairs</p> Signup and view all the answers

    Which of the following maintenance categories includes the management of girder bridges?

    <p>310 Maintenance of Bridge</p> Signup and view all the answers

    Which category would address sanitation services beyond staff quarters?

    <p>520 Sanitation</p> Signup and view all the answers

    Which group is assigned to maintenance tasks under the broad category of narrow gauge?

    <p>Group 'Q' (M.G.)</p> Signup and view all the answers

    What classification code is associated with maintenance procedures for foot over bridges?

    <p>340</p> Signup and view all the answers

    Which code represents maintenance tasks associated with workshops and stores?

    <p>430</p> Signup and view all the answers

    What category encompasses water supply services for structures excluding staff and welfare buildings?

    <p>500 Water supply</p> Signup and view all the answers

    Which group includes maintenance procedures that are replicated across different subcategories?

    <p>Group 'D' (B.G.)</p> Signup and view all the answers

    Which code category addresses the maintenance of tunnels specifically?

    <p>330</p> Signup and view all the answers

    Study Notes

    Classification of Revenue Expenditure

    • Revenue working expenses for Railways are classified under sub-major heads.
    • Each sub-major head has a separate abstract.

    Sub-Major Heads

    • Abstract 'A': General Superintendence and Services
    • Abstract 'B': Repairs and Maintenance of Permanent Way and Works
    • Abstract 'C': Repairs and Maintenance of Motive Power
    • Abstract 'D': Repairs and Maintenance of Carriages and Wagons
    • Abstract 'E': Repairs and Maintenance of Plant and Equipment
    • Abstract 'F': Operating Expenses-Rolling Stock and Equipment
    • Abstract 'G': Operating Expenses-Traffic
    • Abstract 'H': Operating Expenses-Fuel
    • Abstract 'J': Staff Welfare and Amenities
    • Abstract 'K': Miscellaneous Working Expenses
    • Abstract 'L': Provident Fund, Pension and other retirement benefits
    • Abstract 'M': Appropriation to Funds
    • Abstract 'N': Suspense
    • Abstract 'O': Government Contribution for Defined Contribution Pension Scheme

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    Related Documents

    Finance Code Volume 2, Appendix 4-106 PDF

    Description

    This quiz explores the classification of revenue working expenses for Railways under various sub-major heads. Each abstract represents different categories such as maintenance, operations, and staff welfare. Test your knowledge on how these expenses are organized and managed within the Railway system.

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