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Major Head) are known as booked in Accounts as reduction of expenditure, e.g

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TypeCommercial Circular
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Summary

Major Head) are known as booked in Accounts as reduction of expenditure, e.g maintained in the unit accounts office and it is checked to see that

Text of the circular

MULTIPLE CHOICE 
QUESTION BANK 
- .'Accounts & finance
ctara

\ 
MULTIPLE CHOICE 
. QUESTION BANK 
- ..:4.ccOU,nfs & ffn,ance
'( 
.Ctara

 fiti'< 1'T.t:-.. 
l11]8/tfot1ttctw< (v.A'.0.) 
BRAJENDRA KUMAR IRAS 
Principal Financial Advisor (P. F.A.) • 
FOREWORD 
c:fatur1"2lbN 
ffi Pltitl¥'1, cf>q'( l◄IC::: - 500 026 
SOUTH CENTRAL RAILWAY 
Rail Nilayam, Secunderaba' - 500 025 
 Rly.: 86599 
'Jfl.'ft.(.fB. 
BSNL: (040) 27833355 
Moving forward with the times, Indian Railways has brought in reforms in 
many spheres of its activitiesOne such area is selections and promotions of its 
cadre. In the departmental examinations of Accounts Departmentthat are 
conducted, viz., App. 2 IREM Examination, App. S IREM Examination, LDCE 
etc., Multiple Choice Questions (M(;Qs) have been/are being introduced. 
Centralized Training Academy for Railway Accounts, Secunderabad was 
entrusted to create a bank of Multiple Choice Questions. The Academy has done a 
commendable job and the result of their efforts has culminated into this handbook 
of MCQs on the working of Indian Railway's Accounts Department. 
I appreciate the efforts of Director/Ctara, Sri P. Vijaya Kumar in bringing 
out this Handbook. It is noteworthy that under his able guidance, besides being 
merely an Academy of Training Ctara has evolved over the past few years into a 
resource centre for Accounts Department with the release of Books on various 
subjects. 
I hope that this Book "Multiple Choice Question Bank" will prove to be 
of immense benefit for conducting various Departmental Examinations not only 
by Accounts Department but also other departments. It is a boon to all the 
aspirants of these Examinations and I wish them all the best i
@A=
our. 
 
(Brajendra Kumar) :JJ,,,01· 'Uf1J)

•Ctara
........... 
l
PREFA_CE 
Directo'r 
Centralised Training Academy 
for Railway Accounts 
Hyderabad - 5000 I 7 
Continuing the tradition of publishing books on various aspects of Indian 
Railway Accounts, it is a proud moment for Ctara that yet another book, this time a 
compilation of Multiple Choice Questions (MCQs) titled "Multiple Choice Question 
Bank" is being brought out. 
Under the guidance of Sri Brajendra Kumar, PFA/SCR, Ctara compiled the 
MCQs from officers and staff I thank all the contributors to this Question Bank. A 
Committee comprising of S/Sri. S. Thiruvalluvan, Mohd. Afzaluddin, and P.V. Raghava 
Rao, retiredSr. AFAs and D.Krishna Kumar, AFA/Books, S.C.Railway, has contributed 
in a major way. ThisCommittee with commendable assistance of Sri Rajeev Bagalwadi, 
retiredSr. Section Officer(A/cs) has paiMtakingly gone through the questions and edited 
the contents. I also compliment Sri C.V.Swamynathan, AF A/Trg for his efforts in 
bringing out this book. 
These Multiple Choice Questions have been categorized under various Chapters, 
viz., General Accounts& Finance, Traffic Accounts, Stores Accounts, Workshop 
Accounts, etc. Also MCQs on Mathematics, General Knowledge and Rajabhasha have 
been included in this book, which are part of the syllabus in some of the departmental 
examinations. In a nutshell, this book is meant to help in preparation for, all the 
departmental examinations of Indian Railways. 
This is our first attempt to bring out a book on MCQs. However, additional 
contributions are welcome, which may be forwarded to email id: managertrg@ctara.org. 
I also appreciate the efforts and support of Team Ctara in this endeavour and 
hope that this tradition continues in the coming years. 
Hyderabad 
Date: 24-07-2020 
\)--'-1, 
<P. o/ijaya 'l(JJ,11Ulr 
IRAS

INDEX 
SL. 
TOPIC 
Page No.\ 
No
. 
From 
To 
1.
Rai lway 
Accounts and Finance 
1 
72 
2.
Books & Budget 
73 
114 
3.
Genera
l 
Expenditure 
115 
198 
4. 
Establishment 
199 
270 
5.
Stores 
Accounts 
271 
386 
6.
Workshop 
Accounts 
387
468 
7. 
Traffic 
Accounts 
469 
518 
'I 
8. 
Statistics 
519 
550 
9.
Cash & Pa
y 
551
570 
10
. 
Goods & Services 
Tax 
571
588 
11. 
Book Kee pi ng 
589 
630
12
. 
Rajbhas

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