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railway account and audit
Q1. In which of the following Supreme Heads are unclaimed amount of PF deposited?
Q1. अप्राप्त भविष्य निधि (PF) की राशि निम्नलिखित में से किस प्रमुख शीर्ष में जमा की जाती है?
Answer / उत्तर:
None of the above / उपरोक्त में से कोई नहीं
Explanation / व्याख्या:
Unclaimed PF (Provident Fund) amounts are not credited under common heads like Deposit Miscellaneous or Unpaid Wages. Instead, they are handled under a separate accounting treatment as per government rules.
railway account and audit
Q2. If the DOB of an Employee is 01.07.1963 he will retire on _______
Q2. यदि किसी कर्मचारी की जन्म तिथि 01.07.1963 है तो वह किस तिथि को सेवानिवृत्त होगा?
Answer / उत्तर:
30.06.2023
Explanation / व्याख्या:
Government employees retire on the last day of the month in which they attain the age of superannuation (60 years). So, for DOB 01.07.1963, the retirement date is 30 June 2023.
railway account and audit
Q3. Initial stage of Audit Para in CAG audit report is referred to as
Q3. CAG ऑडिट रिपोर्ट में ऑडिट पैरा के प्रारंभिक चरण को क्या कहा जाता है?
Answer / उत्तर:
Draft Paragraph / प्रारूप अनुच्छेद
Explanation / व्याख्या:
The Draft Paragraph is the first stage in the audit observation process before it becomes a formal audit para in the CAG report.
railway account and audit
Q4. On implementation of Seventh Pay Commission, the existing system of Pay Bands and Grade Pay has been replaced with which structure?
Q4. सातवें वेतन आयोग के लागू होने पर, वेतन बैंड और ग्रेड पे की पुरानी प्रणाली को किस संरचना से बदला गया?
Answer / उत्तर:
Pay Matrix / वेतन मैट्रिक्स
Explanation / व्याख्या:
The Pay Matrix provides a simplified, transparent pay structure replacing the earlier Pay Band + Grade Pay system, making calculation of increments and promotions clearer.
railway account and audit
Q5. Draft Para reply: Find the odd one
Q5. प्रारूप पैरा के उत्तर में विषम विकल्प चुनें
Answer / उत्तर:
Action Taken Note / कार्रवाई रिपोर्ट
Explanation / व्याख्या:
Sentence-wise remarks, audit contentions, and chronology are part of the draft reply structure. “Action Taken Note” is a separate document, hence the odd one.
railway account and audit
Q6. Communications from Audit / Audit objections: Find the odd one
Q6. लेखा परीक्षण / ऑडिट से प्राप्त पत्राचार में से विषम विकल्प चुनें
Answer / उत्तर:
List of Objectionable Items / आपत्तिजनक वस्तुओं की सूची
Explanation / व्याख्या:
Audit Note, Inspection Report, and Special Letter are formal types of audit communications. “List of Objectionable Items” is a supporting document, not a formal communication.
railway account and audit
Q7. Earnings of TTE are finally treated as ______
Q7. टीटीई की आय को अंततः किस रूप में माना जाता है?
Answer / उत्तर:
Retained by Collecting Railway / संग्रहण करने वाली रेलवे द्वारा रखा गया
Explanation / व्याख्या:
TTE earnings (e.g., excess fare, penalty etc.) are credited to the earnings of the railway where they are collected, not apportioned like passenger earnings.
railway account and audit
Q8. Without assigning reason, 90% PF balance withdrawal is permitted in which case?
Q8. बिना कोई कारण बताए, PF शेष राशि का 90% निकासी किस स्थिति में अनुमति है?
Answer / उत्तर:
Due for superannuation / retirement within 2 years
सेवानिवृत्ति या अधिवृत्ति की नियत तिथि से 2 वर्ष पूर्व
Explanation / व्याख्या:
Employees are allowed to withdraw up to 90% of their PF balance within two years of the date of superannuation without assigning any specific reason.
railway account and audit
Q9. A withdrawal of goods from business by the proprietor should be credited to which account?
Q9. व्यवसाय से मालिक द्वारा निकाले गए माल को किस खाते में जमा किया जाता है?
Answer / उत्तर:
Purchases Account / खरीद खाता
Explanation / व्याख्या:
When goods are withdrawn for personal use, the purchases account is credited to reduce the purchases amount, maintaining accurate business records.
railway account and audit
Q10. DCRG is payable on __________ qualifying service:
Q10. DCRG (मृत्यु-सेवानिवृत्ति ग्रेच्युटी) कितनी योग्य सेवा पर देय होती है?
Answer / उत्तर:
5 years / 5 वर्ष
Explanation / व्याख्या:
DCRG (Death-Cum-Retirement Gratuity) becomes payable after completion of at least 5 years of qualifying service, as per government service rules.
Q11. Check of Audit: Choose the correct answer
Q11. ऑडिट की जांच: सही उत्तर चुनें
Answer / उत्तर:
Post Check / पश्च-जांच
Explanation / व्याख्या:
In the audit process, post-check ensures that transactions are verified after completion. It is an essential step to maintain financial discipline and detect irregularities.
Q12. Objective of Zero Base Budgeting is ______
Q12. शून्य आधारित बजटिंग (Zero Base Budgeting) का उद्देश्य क्या है?
Answer / उत्तर:
Judicious allocation of resources / संसाधनों का विवेकपूर्ण आवंटन
Explanation / व्याख्या:
Zero Base Budgeting evaluates every activity from scratch and allocates funds based on actual need, ensuring efficient use of resources and avoiding unnecessary expenditure.
railway account and audit
Q13. CAG duties, powers and conditions of service are enumerated under which Act?
Q13. भारत के नियंत्रक और महालेखा परीक्षक (CAG) के कर्तव्य, अधिकार और सेवा शर्तें किस अधिनियम में दी गई हैं?
Answer / उत्तर:
Act of 1971 / 1971 का अधिनियम
Explanation / व्याख्या:
The Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 lays down the legal framework for CAG’s functioning in India.
Q14. Audit: Find the odd one
Q14. लेखा परीक्षण: विषम विकल्प पहचानें
Answer / उत्तर:
Records on which audit objection lies, should be destroyed / जिन अभिलेखों पर ऑडिट आपत्ति होती है उन्हें नष्ट कर देना चाहिए
Explanation / व्याख्या:
This statement is incorrect because records with audit objections must be preserved until the objections are settled, not destroyed.
railway account and audit
Q15. Hospital Leave is applicable to which category of staff?
Q15. अस्पताल अवकाश किस श्रेणी के कर्मचारियों पर लागू होता है?
Answer / उत्तर:
Group C / समूह ‘ग’
Explanation / व्याख्या:
Hospital Leave is specifically admissible to Group C employees when they suffer injuries or illnesses due to service, with full or half pay depending on rules.
Q16. Purchases book is meant for recording all ______
Q16. खरीद बही (Purchases Book) का उपयोग किन लेन-देन को दर्ज करने के लिए किया जाता है?
Answer / उत्तर:
Purchases on credit / उधारी पर की गई खरीदारी
Explanation / व्याख्या:
The purchases book records only credit purchases of goods meant for resale. Cash purchases are recorded separately in the cash book.
railway account and audit
Q17. The leave on half average pay shall be credited to the leave account of a Railway servant on ______ at the rate of 10 days each in advance.
Q17. अर्ध औसत वेतन अवकाश को अग्रिम में 10-10 दिन की दर से रेलवे सेवक के अवकाश खाते में किन तिथियों पर दर्ज किया जाता है?
Answer / उत्तर:
1st January and 1st July / 1 जनवरी और 1 जुलाई
Explanation / व्याख्या:
Leave on half average pay is credited twice a year — at the beginning of January and July — to ensure proper leave management.
Q18. Which of the following statements is true?
Q18. निम्नलिखित में से कौन-सा कथन सत्य है?
Answer / उत्तर:
Totals in monthly abstract of Cash Book are added up to Journal, and posted / नकद पुस्तिका के मासिक सारांश को जर्नल में जोड़ा जाता है और पोस्ट किया जाता है
Explanation / व्याख्या:
The correct accounting procedure involves totaling the cash book abstract and posting the figures into the journal for proper ledger accounting.
railway account and audit
Q19. Commutation value is not payable in case of ______
Q19. निम्नलिखित में से किस स्थिति में समवेत मूल्य (Commutation Value) देय नहीं है?
Answer / उत्तर:
Death case / मृत्यु के मामले में
Explanation / व्याख्या:
Commutation value refers to the lump-sum payable when part of pension is commuted. It’s not payable if the employee dies before the commutation is sanctioned.
Q20. According to Code on Wages, 2019 wage period for payment of wages cannot be more than ______
Q20. वेतन संहिता, 2019 के अनुसार, वेतन भुगतान की अवधि अधिकतम कितनी हो सकती है?
Answer / उत्तर:
One Month / एक माह
Explanation / व्याख्या:
The Code on Wages, 2019 mandates that the wage period must not exceed one month to ensure timely salary disbursement to employees.
railway account and audit
Q21. The object of Part __ of Traffic Book is Apportionment of Coaching Earnings & Goods Earnings between Home Railway & Other Railways.
Q21. ट्रैफिक बुक के भाग __ का उद्देश्य कोचिंग आय एवं माल आय का गृह रेलवे और अन्य रेलों के बीच विभाजन करना है।
Answer / उत्तर:
Part B / भाग B
Explanation / व्याख्या:
Part B of the Traffic Book deals with the systematic apportionment of coaching and goods earnings between the home railway and other zonal railways to ensure accurate revenue sharing.
Q22. As per Factories Act, Over Time Allowance is calculated @ ………… of ordinary rate of pay of the worker.
Q22. फैक्ट्री अधिनियम के अनुसार, ओवर टाइम भत्ता मजदूर के साधारण वेतन दर का ………… पर गणना किया जाता है।
Answer / उत्तर:
Twice / दुगुना
Explanation / व्याख्या:
The Factories Act mandates that overtime wages must be paid at twice the ordinary rate of pay to compensate workers fairly for extra hours worked.
railway account and audit
Q23. Checking the stock position of Ticket Rolls, in relation to requirement and commenting on position of overstock or understock is in case of ______
Q23. टिकट रोल की उपलब्धता की जाँच, आवश्यकता के अनुसार स्टॉक की स्थिति का मिलान करना और ओवरस्टॉक या अंडरस्टॉक पर टिप्पणी करना किस स्थिति में किया जाता है?
Answer / उत्तर:
UTS/PRS / यूटीएस/पीआरएस
Explanation / व्याख्या:
In the case of UTS/PRS ticket rolls, regular stock checking is essential to maintain proper supply, avoid wastage, and ensure uninterrupted ticketing operations.
Q24. TAMS means ______
Q24. TAMS का पूर्ण रूप क्या है?
Answer / उत्तर:
Traffic Accounts Management System / ट्रैफिक अकाउंट्स मैनेजमेंट सिस्टम
Explanation / व्याख्या:
TAMS is a computerized system designed to manage traffic accounts efficiently, enabling faster data processing, reconciliation, and reporting.
railway account and audit
Q25. FWP – Final Works Programme (Pink Book) is divided into two parts
Q25. FWP – फाइनल वर्क्स प्रोग्राम (पिंक बुक) दो भागों में विभाजित है
Answer / उत्तर:
Below Rs. 2.5 Crores / ₹2.5 करोड़ से कम
Explanation / व्याख्या:
The Pink Book classifies works based on cost to streamline approvals, fund allocation, and prioritization of projects.
Q26. NSG 4 station is a station having an annual earnings (in Rs.) of ______
Q26. NSG 4 स्टेशन वह होता है जिसकी वार्षिक आय (₹ में) ______ होती है।
Answer / उत्तर:
More than 10 Crore, less than or equal to 20 Crore / ₹10 करोड़ से अधिक और ₹20 करोड़ तक
Explanation / व्याख्या:
Indian Railways categorizes stations into NSG groups based on earnings and passenger volume. NSG-4 represents mid-range revenue stations.
Q27. Articles up to Rs. 25000 can be purchased on GeM through ______
Q27. ₹25,000 तक की वस्तुएं GeM पोर्टल पर ______ के माध्यम से खरीदी जा सकती हैं।
Answer / उत्तर:
Direct Purchase / प्रत्यक्ष खरीद
Explanation / व्याख्या:
The Government e-Marketplace (GeM) allows departments to make direct purchases up to ₹25,000, ensuring quick procurement without formal tendering.
railway account and audit
Q28. Terminal Access Charge (TAC) – Concession @ __________ has been granted on container traffic handled at Group-III CRTs (Container Rail Terminals).
Q28. ग्रुप-III कंटेनर रेल टर्मिनलों (CRTs) पर संभाले गए कंटेनर यातायात पर टर्मिनल एक्सेस चार्ज (TAC) में __________ की रियायत दी गई है।
Answer / उत्तर:
50%
Explanation / व्याख्या:
To promote container traffic through Group-III CRTs, Indian Railways provides a 50% concession on TAC, encouraging higher freight movement.
Q29. The Incentive Amount in the Workshops is calculated by ______
Q29. वर्कशॉप में प्रोत्साहन राशि की गणना ______ से की जाती है।
Answer / उत्तर:
Time Saved × Average Hourly Rate of Worker / समय बचत × औसत प्रति घंटा दर
Explanation / व्याख्या:
Workshop incentive schemes reward workers based on the time saved compared to standard time, multiplied by the average hourly wage rate.
railway account and audit
Q30. The object of the Stores Accounts is to ensure ______
Q30. स्टोर्स अकाउंट्स का उद्देश्य ______ सुनिश्चित करना है।
Answer / उत्तर:
Efficient custody, issue, and accounting of stores / सामग्रियों का कुशल भंडारण, निर्गमन और लेखांकन सुनिश्चित करना
Explanation / व्याख्या:
Stores Accounts aim to maintain proper records of receipts, issues, and balances of materials to prevent loss, misuse, and ensure financial control.
Q31. The standard form used for preparing Abstract Estimate is ______
Q31. एब्स्ट्रैक्ट एस्टीमेट तैयार करने के लिए किस मानक प्रपत्र का उपयोग किया जाता है?
Answer / उत्तर:
Form E-554 / प्रपत्र E-554
Explanation / व्याख्या:
Abstract Estimate is a preliminary cost estimate prepared using standard Form E-554 to obtain administrative approval before preparing a detailed estimate.
railway account and audit
Q32. The Appropriation Account is finally prepared by ______
Q32. विनियोग खाता (Appropriation Account) अंततः किसके द्वारा तैयार किया जाता है?
Answer / उत्तर:
Railway Board / रेलवे बोर्ड
Explanation / व्याख्या:
After consolidation of zonal railway accounts, the Appropriation Account is prepared by the Railway Board and laid before Parliament for approval.
Q33. The budget document “Pink Book” contains ______
Q33. “पिंक बुक” नामक बजट दस्तावेज में क्या होता है?
Answer / उत्तर:
List of sanctioned works / स्वीकृत कार्यों की सूची
Explanation / व्याख्या:
The Pink Book lists all sanctioned works with details of cost, scope, and allocation, serving as a key document for monitoring railway projects.
railway account and audit
Q34. The Proforma on which Financial Review is prepared is ______
Q34. वित्तीय समीक्षा (Financial Review) किस प्रोफॉर्मा पर तैयार की जाती है?
Answer / उत्तर:
Proforma F / प्रोफॉर्मा F
Explanation / व्याख्या:
Financial Review is compiled on Proforma F, comparing actual expenditure and earnings with the budgeted figures to analyze performance.
Q35. Financial powers are delegated through ______
Q35. वित्तीय शक्तियाँ ______ के माध्यम से प्रत्यायोजित की जाती हैं।
Answer / उत्तर:
Schedule of Powers / शक्तियों की सूची (SOP)
Explanation / व्याख्या:
The Schedule of Powers specifies various financial authorities and their expenditure limits, ensuring decentralization with accountability.
railway account and audit
Q36. The Demand Register is maintained by ______
Q36. डिमांड रजिस्टर किसके द्वारा संधारित किया जाता है?
Answer / उत्तर:
Stores Department / स्टोर्स विभाग
Explanation / व्याख्या:
The Stores Department maintains the Demand Register to keep a systematic record of material indents, issues, and balances.
Q37. In Railway Accounts, Suspense Accounts are used for ______
Q37. रेलवे खातों में सस्पेंस खाते का उपयोग किसलिए किया जाता है?
Answer / उत्तर:
Temporary parking of unclassified transactions / अपवर्गीकृत लेनदेन को अस्थायी रूप से रखने के लिए
Explanation / व्याख्या:
Suspense Accounts temporarily hold transactions that cannot be immediately classified, ensuring proper control until their final adjustment.
railway account and audit
Q38. Capital and Revenue Expenditure are distinguished on the basis of ______
Q38. पूंजीगत और राजस्व व्यय के बीच अंतर किस आधार पर किया जाता है?
Answer / उत्तर:
Nature and purpose of expenditure / व्यय की प्रकृति और उद्देश्य
Explanation / व्याख्या:
Capital expenditure results in creation of assets or long-term benefits, whereas revenue expenditure relates to day-to-day operations and maintenance.
Q39. The primary objective of Budgetary Control is ______
Q39. बजटीय नियंत्रण (Budgetary Control) का मुख्य उद्देश्य क्या है?
Answer / उत्तर:
Control over expenditure / व्यय पर नियंत्रण
Explanation / व्याख्या:
Budgetary control helps in monitoring financial performance, ensuring that expenditure remains within sanctioned limits and aligns with organizational goals.
railway account and audit
Q40. Re-appropriation of funds is permissible only when ______
Q40. निधियों का पुनर्विनियोग (Re-appropriation) केवल किस स्थिति में अनुमत है?
Answer / उत्तर:
Savings are available under one grant and required under another / जब एक मांग में बचत हो और दूसरी में आवश्यकता हो
Explanation / व्याख्या:
Re-appropriation involves transferring funds from one grant or sub-head to another to meet emergent requirements without exceeding total budget.
Q41. Register of Works is maintained in ______
Q41. कार्यों का रजिस्टर (Register of Works) किसमें संधारित किया जाता है?
Answer / उत्तर:
Accounts Office / लेखा कार्यालय
Explanation / व्याख्या:
The Accounts Office maintains the Register of Works to record sanctioned works, estimates, allotments, expenditures, and physical progress.
Q42. Works Register is maintained in ______ form.
Q42. वर्क्स रजिस्टर किस प्रपत्र में संधारित किया जाता है?
Answer / उत्तर:
Form E-1473 / प्रपत्र E-1473
Explanation / व्याख्या:
Form E-1473 is the standard proforma for maintaining the Works Register, ensuring uniformity and accuracy in project accounting.
railway account and audit
Q43. The Major Head under which expenditure on New Lines is booked is ______
Q43. नई लाइनों पर होने वाला व्यय किस मेजर हेड के अंतर्गत दर्ज किया जाता है?
Answer / उत्तर:
Major Head 5400 – Capital / मेजर हेड 5400 – कैपिटल
Explanation / व्याख्या:
All expenditure related to construction of new railway lines is booked under Major Head 5400, representing capital expenditure.
railway account and audit
Q44. The Major Head for booking expenditure on Rolling Stock is ______
Q44. रोलिंग स्टॉक पर व्यय दर्ज करने के लिए कौन-सा मेजर हेड होता है?
Answer / उत्तर:
Major Head 5700 – Capital / मेजर हेड 5700 – कैपिटल
Explanation / व्याख्या:
Expenditure on procurement or manufacture of rolling stock (locomotives, coaches, wagons) is charged to Major Head 5700 under Capital.
railway account and audit
Q45. Ordinary Working Expenses are charged to ______
Q45. सामान्य कार्य व्यय (Ordinary Working Expenses) किस खाते में दर्ज किए जाते हैं?
Answer / उत्तर:
Revenue Account / राजस्व खाता
Explanation / व्याख्या:
Routine operational expenses like staff salaries, fuel, repairs, and maintenance are charged to the Revenue Account.
railway account and audit
Q46. Depreciation Reserve Fund (DRF) is meant for ______
Q46. डीआरएफ (Depreciation Reserve Fund) का उपयोग किस उद्देश्य के लिए किया जाता है?
Answer / उत्तर:
Replacement of assets / परिसंपत्तियों के प्रतिस्थापन के लिए
Explanation / व्याख्या:
DRF is a special fund created to finance the replacement or renewal of old and worn-out assets, ensuring railway infrastructure remains efficient.
Q47. Pension Fund is operated by ______
Q47. पेंशन फंड का संचालन किसके द्वारा किया जाता है?
Answer / उत्तर:
Railway Board / रेलवे बोर्ड
Explanation / व्याख्या:
The Pension Fund is controlled and operated by the Railway Board to meet the pensionary liabilities of retired employees.
railway account and audit
Q48. The fund used for meeting expenditure on unremunerative but socially desirable projects is ______
Q48. गैर-लाभकारी लेकिन सामाजिक रूप से वांछनीय परियोजनाओं पर व्यय पूरा करने के लिए किस फंड का उपयोग किया जाता है?
Answer / उत्तर:
Development Fund / विकास निधि
Explanation / व्याख्या:
Development Fund finances projects that may not yield direct revenue but are important for public convenience, safety, or social welfare.
Q49. Capital Fund is created for ______
Q49. कैपिटल फंड किस उद्देश्य से बनाया गया है?
Answer / उत्तर:
Financing works from internal resources / आंतरिक संसाधनों से कार्यों को वित्तपोषित करने के लिए
Explanation / व्याख्या:
The Capital Fund is used to fund capital works using internal surpluses, reducing dependence on gross budgetary support.
railway account and audit
Q50. The expenditure on Safety Works is generally charged to ______
Q50. सुरक्षा कार्यों पर व्यय सामान्यतः किस खाते में दर्ज किया जाता है?
Answer / उत्तर:
Development Fund / विकास निधि
Explanation / व्याख्या:
Safety-related works such as signaling improvements, level crossing upgrades, and protective structures are usually financed from the Development Fund.
Q51. The payment of Bonus Act, 1965 applies only to the enterprise where ______
Q51. बोनस भुगतान अधिनियम, 1965 केवल उन उद्यमों पर लागू होता है जहाँ ______
Answer / उत्तर:
With more than 20 peoples / 20 से अधिक कर्मचारियों वाले उद्यम
Explanation / व्याख्या:
The Payment of Bonus Act, 1965 mandates that enterprises employing more than 20 workers are liable to pay statutory bonus. Smaller establishments are exempted.
railway account and audit
Q52. Types of audit: Find the odd one
Q52. ऑडिट के प्रकार: विषम विकल्प पहचानें
Answer / उत्तर:
Internal Audit / आंतरिक ऑडिट
Explanation / व्याख्या:
Internal Audit is an ongoing review by the organization itself, whereas other types like Finance Audit, Performance Audit, and Regularity Audit are statutory or external in nature. Hence, Internal Audit is considered the odd one out.
railway account and audit
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