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MCQ Practice Mock Examination Zoom Session 100 One Word Answers.pptx(1)

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TypeCommercial Circular
Topicreservation
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Summary

Capital Primary Unit 31 & Capital Primary Unit 32

Text of the circular

Mock Examination 100 for Group B  
Nageswara Rao M 
9492432160
One Word Answers

Question - 1 
Pay & Allowances of Loco Pilot are booked to 
the erstwhile Demand Number, Description, 
SMH - Sub Major Head & Abstract  ____ ,   
____ , _______  & ______ respectively

Answer - 1  
Erstwhile Demand No. 08 - Operating 
Expenses - Rolling Stock & 
Equipment, SMH - 06, Abstract F

Question - 2 
Journalise the Transaction of accountal of 
Coaching Revenue (Earnings).  
    ___________ (Debit)  
    ___________  Credit

Answer - 2   
Remittance Into Bank A/c   Dr
                                 Abstract X    Cr

Question - 3 
Unsanctioned Expenditure reflected 
by Audit in Annexure ____ of the 
Appropriation Accounts

Annexure A

Question - 4 
A service for which there is no provision in the budget of the year 
concerned is called “New Service.” 
Relatively large expenditure arising out of important expansion of 
an existing activity is called “New Instrument of Service” 
Presently New works estimated to cost more than Rs. ________  
each treated as New Service /New Instrument of Service.  (Hint: 
Previous limit is Rs. 2.5 Crores each)

Answer - 4  
Rs. 100 Crores

Question - 5 
Pension Fund, SBF & DRF are accounted 
for under Part _______ (No & 
Description) of the Government 
Accounts.  (Hint: 3 Parts)

Answer - 5   
Part III - Public Account of India

Question - 6 
Total Number of Capital Suspense Plan 
Heads and their Numbers & Description 
are ______________

Answer - 6  
PH 71 - Stores Suspense
PH 72 - Manufacturing Suspense
PH 73 - MAC - Miscellaneous Advance 
Capital

Question - 7 
Loan Account reflects the value of 
Railway Physical Assets created out of 
__________

Answer - 7  
Loan Capital only

Question - 8 
Find the odd man out 
A.  Consolidated Fund of India 
B.  Railway Central Fund 
C.  Public Account of India 
D.  Contingency Fund of India

Answer - 8   
Railway Central Fund  
(other 3 are Parts of Government Accounts)

Question - 9 
Match the following 
A. Major Head 1002           1. Capital outlay on IR - Commercial Lines
B. Major Head 3002           2. IR Commercial Lines - Working Expenses
C. Major Head 5002           3. IR Commercial Lines - Revenue Receipts

Answer - 9   
A-3, B -2 , C - 1

Question - 10 
Expenditure spent in excess of Grant is regulated by 
Parliament after tabling of Appropriation Accounts 
and this is called as _________ Grant

Answer - 10  
Excess Grant

Question - 11 
The minimum assessed rent to justify the construction 
of new staff quarters in Indian Railways is ______ 
(%)  of the capital cost of construction.
This percentage ensures that the investment made in 
constructing new quarters is financially viable and 
aligns with the principles of cost recovery through 
rental revenue.

6 %

Question - 12 
Security-Related Works: Construction of Railway 
Protection Force (RPF) barracks, dog kennels, and 
installation of CCTV surveillance systems are charged 
to the PH - Plan Head Number & Description 
____________

Answer - 12  
PH 64 - Other Specified Works

Question - 13 
As per recent instructions, Contractor can submit “Insurance 
Surety Bond as PG - Performance Guarantee” as per GCC for 
Works .  However such Contracts shall have DOC - Date of 
Completion within _____ months only. 
In case, DOC extends beyond the above period, fresh Insurance 
Surety bond or any other form of PG as per GCC for Works can 
be submitted.

36 Months

Question - 14 
A.  I am the oldest Working Fund in IR
B.  Established in 1924
C.  My predecessor is "Program Revenue"
D.  Budgetted under erstwhile Demand No. 14
Who am I ?   (one of the Railway Funds)

Answer - 14   
Depreciation Reserve Fund

Question - 15 
My features are: 
1. Prepared to obtain the Technical Sanction of the 
Competent Authority.  
2. Prepared in sufficient detail.  
3. The cost should not exceed the Abstract Estimate.   Who 
am I   (Hint: one of the Estimates on Works)

Answer - 15   
Detailed Estimates

Question - 16 
Match the following

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