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| Type | Commercial Circular |
|---|---|
| Topic | reservation |
Indian Railways-Commercial Lines-Working Expenses
Classification of Revenue Expenditure 1 Presented By M.Nageswara Rao Classification examples Classification of Animals ___1____ Vertebrates Invertebrates Animals with a backbone Animals without a backbone e Mammals g*7 > e Molluscs हा ० Reptiles 49% e Worms ss e Fish Ce e Sponges yon ० Amphibians ० Arthropods ats. e Birds e Jellyfish & = |) Starfish What is Classification ? Check other example Single Demand Story STORY | Single Demand for Ministry of Railways (2017-18 FY) - First year after merger Single Demand for Ministry of Railways (2018-19 FY) Single Demand for Ministry of Railways (2019-20 FY) Single Demand for Ministry of Railways (2020-21 FY) Single Demand for Ministry of Railways (2021-22 FY) Single Demand for Ministry of Railways (2022-23 FY) Single Demand for Ministry of Railways (2023-24 FY) Single Demand for Ministry of Railways (2023-24 FY) Single Demand for Ministry of Railways (2024-25 FY) Changing of Demand Number Financial Year Single Demand No 2017-18 80 2018-19 81 2019-20 82 2020-21 83 2021-22 84 2022-23 to 2024-25 85 Single Demand Total - 54 Ministries -102 Demands for Grants Demand Numbers assigned to the Ministries as per alphabetical order. For example, Agriculture ministry Demand Numbers are 1 & 2. Atomic Energy Demand number is 3. Last Demand Number 102 is assigned to Youth affairs & sports. Ministry Number of Demands Finance 12 Home Affairs 11 Defence 4 Railways 1 Other Ministries (50) 73 Total 101 Summary of Demands for Grants of Union of India Railways – Imp Major Heads 0021 Income Tax 0049 Interest Receipts (on HBA, Scooter Advance etc) 1001 Indian Railways-Miscellaneous Receipts 1002 Indian Railways-Commercial Lines- Revenue Receipts 1003 Indian Railways-Strategic Lines-Revenue Receipts 3001 Indian Railways-Policy Formulation, Direction, Research and other Miscellaneous Organisation 3002 Indian Railways-Commercial Lines-Working Expenses 3003 Indian Railways-Strategic Lines-Working Expenses Railways – Imp Major Heads 5002 Capital Outlay on Indian Railways-Commercial Lines 7610 Loans to Govt Servants (HBA, Motor Cycle, Computer etc) 8009 SRPF - State (Railway) Provident Fund 8011 Insurance and Pension Funds (CGEIS -Central Govt Employees Insurance Scheme) 8445 Railway Deposits (EMD, SD, Unpaid wages etc) 8670 Cheques & Bills 8677 RIB - Remittances Into Bank 8797 Exchange Accounts (Transfer Transactions) How to remember Demands easily Demands are placed in an order as per their activity and as per their importance in the Indian Railways. Erstwhile Demands 1 to 16 Revenue Capital 1 to 15 16 only Revenue Vs Capital Distinction between Capital and Revenue Expenditure Capital Expenditure Revenue Expenditure Incurred in acquiring or Is a routine expenditure incurred improving permanent assets not (in the normal course of business meant for resale. May add to value | and includes cost of sales and of an existing asset maintenance of fixed assets. Increases earning capacity Maintains the earning capacity It is normally a non-recurring It is usually a recurring item outlay. It produces benefit over several It is consumed within an years. accounting year i.e. benefits Thus a small partis chargedto (only one year. income statement as depreciation | Thus entire amount is charged to and the rest appears in the income statement.Does not balance sheet appear in the balance sheet. Is an item of balance sheet Shown in Trading and profit & loss A/c Erstwhile Revenue Demands 1 to 15 GWE – Gross Working Expenses 1 & 2 3 to 14 OWE – Ordinary Working Expenses 15 Railway Board control Zonal Railways Railway Board control 01 Demand – Railway Board 02 Demand – Misc. Expenditure (General) Erstwhile Demands 3 to 13 ( OWE -Ordinary Working Expenses) 3 4 5 6 7 8 9 10 11 12 13 Admn Repairs & Maintenance Operating Expenses Others I L O V E M O M D A D 03 Demand - General Superintendence & Services 04 Demand - R&M of Permanent Way & Works 05 Demand - R&M
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