Q & A - Bank Reconciliation statement For Departmental Exam Account & Finance

 Q & A (New Pattern) - Bank Reconciliation statement  For Departmental Exam Account & Finance


 Question 1) Debit balance in the Pass Book means:

A) Favourable balance in the Cash Book
B) Unfavourable balance in the Cash Book
C) Favourable balance in the Pass Book
D) Unfavourable balance in the Pass Book.

Answer - D) Unfavourable balance in the Pass Book.

 Question 2) Bank Reconciliation Statement is a

(A) Part of Cash Book
(B) Part of Bank Account
(C) Part of Financial statements
(D) None of the above.

Answer - (D) None of the above.

TC / JV में अन्तर

TCJV
1. TC, JV के पहले जनरेट किया जाता है। 1. JV हमेशा TC Acceptance के बाद जनरेट किया जाता है।
2. TC किन्हीं मदों को संबंधित रेलवे या लेखा इकाई को हस्तांरित करने के लिए जनरेट किया जाता है। 2. जबकि JV किसी रेलवे या यूनिट से हस्तांरित मदों को स्वीकार करने के लिए जनरेट किया जाता है।
3. इसपर अनुभाग अधिकारी या अनुभाग के अन्य अधिकारी द्वारा हस्ताक्षर किए जा सकते हैं। 3. JV पर राशि के अनुसार अलग-अलग अधिकारी के हस्ताक्षर होते हैं।



Account & Financial Rules - Study Material



Functions Of Stores & Workshop (स्टोर एवं वर्कशॉप) Accounts (हिन्दी / English)

स्टोर एवं वर्कशॉप में लेखा विभाग के  कार्य


क्षेत्रीय रेलवे मुख्यालय में 
स्टोर एवं वर्कशॉप में लेखा विभाग का प्रमुख कार्य निम्नानुसार हैं:


1. रेलवे की खरीद के संबंध में भंडार नियंत्रक को सलाह देना। प्रभावी इन्वेंट्री प्रबंधन के लिए सामग्री और नीतियां तय करना।

2. सभी आपूर्तिकर्ताओं एवं विक्रेताओं को शीघ्र एवं सही भुगतान की व्यवस्था करना।

3. खरीदी गई सामग्री का लेखा-जोखा रखना।

4. बजट अनुदान के विरुद्ध देय देनदारियों पर नजर रखना।

5. यातायात संचालन के उद्देश्य से खरीदे गए ईंधन यानी डीजल और स्नेहक का हिसाब-किताब रखना और भुगतान की व्यवस्था करना।

6. स्क्रैप सामग्री की बिक्री और उसके लेखांकन में सहायता।

7. सरकार की आवश्यकता के अनुसार पुस्तकों और बहियों का रखरखाव और लेखांकन करना।

8. सभी क्षेत्रीय रेलवे के 
कार्यालय में पशुधन और मृत स्टॉक का आवधिक निरीक्षण। 

9. रोलिंग स्टॉक और वर्कशॉप सामग्री और उसके लेखांकन के लिए आवश्यक प्रस्ताव से निपटान करना।


STORES & WORKSHOP ACCOUNTS 


The major function of Store Account branch in Headquarters of Zonal Rlys. are as follows: 

1. Advising to Controller of Stores in respect of procurement of Rly. Material & deciding the policies for effective inventory management. 

2. Arranging prompt & correct payment to all suppliers & vendors. 

3. Maintenance of accountal of material procured. 

4. Watching of liabilities incurred against Budget Grant. 

5. Accountal & arranging payment of Fuel i.e. Diesel & Lubricants purchased for the purpose of traffic operations. 

6. Assistance in sale of Scrap material & accountal thereof. 

7. Maintenance of Books & Ledgers as per the requirement of Govt. Accounting. 

8. Periodical inspection of Livestock & Dead Stock of all over the Zonal Rlys. Offices. 

9. Dealing with the proposal required for Rolling Stock & Workshops material and accountal thereof.

Functions Of Various Sections of Traffic Accounts Department

TRAFFIC ACCOUNT BRANCH

The Traffic Accounts branch primarily deals in the internal check & compilation of Traffic earnings from the station returns. In addition, It conducts inspection by its inspectional staff to check the primary document from which the station returns are prepared. Broadly the sections are organized into the following:

1) Coaching & other Coaching section: This section deals with the internal check on various coaching returns received from the stations in respect of various types of traffic passengers, classification, excess fare return, luggage return, parcel return, station balance sheet etc are some of the important returns checked in this section. Similarly, check of ticket indent received from the stations concerned generally through advice of internal check. Similarly any irregularities detected during the course of check are taken up with the staff concerned through respective executive officers. This work in connection with the computer print in respect of coaching returns is also done in this section. 

2) Goods section: This section deals with the internal check of all the returns received from the stations in respect of goods traffic such as check of invoice, goods balance sheet, MPA, handling bills etc the results of internal check are communicated to the station concerned by issuing error sheet & irregularities if any are reported to the executive concerned for necessary action.


3) General section: Maintenance of traffic book, compilation of T.A/C’s branch. Similarly provision of books, forms, stationary etc and maintenance of T.A/C’s records are dealt by this section.


4) Traffic inspection section: This section in entrusted with the job if inspecting through the agency of TIA, the initial books, records, vouchers etc at the railway stations where the traffic transactions are originally initiated and to ensure that the same are maintained correctly. Prompt disposal of the various communications including inspection reports received from the inspectorial staff of the account department is also done by this section.


5) Receipt & Dispatch/ record section: Receipts & Dispatch of all the communications in the account office, other departmental offices, sections in the offices, govt. dept & proper distribution of the concerned communication to the section concerned are the main functions of R & D section. Similarly systematic various types of paid vouchers making Available the same as & when required, storing of the forms & stationary Including various types of books & registers and supply of the same to the various Sections when demanded for, are the main duties of record section.


Functions Of Various Sections Of Accounts Department

FUNCTIONS OF VARIOUS SECTIONS OF ACCOUNTS DEPARTMENT

1) Administration Section: All the staff matters of Accounts dept. such as appointment, posting, fixation of pay, preparation of seniority list and all the personal matters are dealt with by this section.

2) Establishment section: Establishment matters of all the staff at HQ, cash & pay work in connection with proposals for GM’s sanction, school subsidy, maintenance of suspense account, court attachments, passing of payment of pay/allowance in respect of gazetted / non-gazetted staff including advances & loans to the staff etc. are dealt with this section.

Functions Of Accounts Department

FUNCTIONS OF ACCOUNTS DEPARTMENT 

Every organization has some objectives and whether these are achieved or not is also monitored. It is also possible when all the transactions evaluated in terms of money and are recorded in a meaningful manner. The process of keeping these records are called “Accounting” and the department that does it is called as “accounts department”.

.

Disclaimer: The Information/News/Video provided in this Platform has been collected from different sources. We Believe that “Knowledge Is Power” and our aim is to create general awareness among people and make them powerful through easily accessible Information. NOTE: We do not take any responsibility of authenticity of Information/News/Videos.