www.sr.indianrailways.gov.in Southern Railway Model Question Paper AAO : Assistant Accounts Officer

[muthukalee]

SOUTHERN RAILWAY
Selection of Assistant Accounts Officers
AAO 70% QUESTION PAPER

Section A
Explain whether the following statements are “TRUE” or “FALSE” giving reasons for your answer 10 x 3 = 20 Marks
1. all expenditure on computer and other related items is charged to Plan Head No 17- Capital
2. all expenditure on repairs of Plant & Equipment is charged to Demand No 07- Minor Head 500
3. GM has full powers to approve and sanction expenditure on modifications and improvements to Rolling Stock
4. excise Duty and Sales tax is payable on all items of rolling stock manufactured or repaired in railway workshops
5. works and stores tenders are to be awarded to L1 only as per the latest guidelines
6. study leave and Hospital leave can be sanctioned by DRMs
7. the value realised from scrap sales is allocated to sundry earnings
8. surcharges is levied on all consignments booked as wagon loads
9. leave encasehment is permissible for balance credit of LHAP
10. arbitration awards are to be treated as “charged Expenditure”

http://www.sr.indianrailways.gov.in/...n%20Papers.pdf

Section B
Multiple choice questions There is only one correct answer 10 x 20= 20 Marks
1. this is an index indicating fuel efficiency
a. operating ratio b. BCI c. ROR d. SFC
2. expenditure on safety related works is allocated to
a. DRF b. DF c. Contingency Fund d. SRSF
3. staff related to expenditure of POH debits from Raiwlay Workshop is allocated to this Primary Unit
a.1 b. 2 c.34 d.99
4. expenditure on ballast for track renewal works is allocated to
a. Plan Head 31 PU No 03 b. D No 04 PU No 32 c. D No 04 PU No 28 d. Plan head PU No 08
5. an expenditure of Rs 100000/- on ceremonial occasions is sanctioned by
a. DRM b. AGM c. GM D. Railway Board
6. concession for senior citizens is given as
a. 30 % in all classes in Mail and Express Trains only
b. 30 % in sleeper class and second class only
c. 25 % in oridinary second class
d. 25 % in all classes beyond 500 KMs
7. in case fo missing non-issued tickets in SPTMS
a. debits are raised for single-fare up to the farthest point
b. debits are rasied for second class-fare to the farthest
c. at a flat-rate of Rs 500/-
d. debits are rasied for 4 dult-fares in II Mil Express to the farthest station
8. powers are delegatged to CWMs in respect of jobs done for PSUs
a, to waive off the full Proforma on –cost b. to charge only 50 % of the on cost c. to charge 0 % on cost d. none of the above
9. commuted portion of the pension is restored
a. 15 years from the date of super-annuation
b. 15 years from the date of commutation
c. 12 years from the date of retirement
d. none of the above
10. all expenditure in workshops in respect of deposit works
a. is first charged to WMS
b. only the direct labour and direct stores in first charged to WMS
c. on cost and administrative overheads are charged to Deposit works directly and the rest to WMS first
d. none of the above

Section C 5 x 4 = 20 Marks
Distinguish between:
1. Consolidated Fund and Contingency Fund
2. workshop manufacturing suspense and Mis Advance Capital
3. draft para and action taken note
4. coaching earnings and other coaching earnings
5. IRCA and IRFA adjustments