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10 April 2026

✅ PAY FIXATION (100 MCQs)

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✅ PAY FIXATION (100 MCQs)

Pay fixation primarily refers to:
A) Salary payment
B) Determination of initial pay
C) Allowances
D) Pension
Answer: B
Pay fixation on promotion is governed by:
A) FR 22(I)(a)(1)
B) FR 56
C) FR 9
D) FR 26
Answer: A
Pay is defined under:
A) FR 9(21)(a)(i)
B) FR 22
C) FR 26
D) FR 56
Answer: A
Increment is defined under:
A) FR 9
B) FR 26
C) FR 22
D) FR 56
Answer: B
Pay fixation applies in:
A) Appointment
B) Promotion
C) Transfer
D) All
Answer: D
Basic pay includes:
A) DA
B) Special pay
C) Pay in pay matrix
D) HRA
Answer: C
Pay matrix introduced by:
A) 5th CPC
B) 6th CPC
C) 7th CPC
D) 8th CPC
Answer: C
Level in pay matrix replaces:
A) Grade pay
B) DA
C) HRA
D) Bonus
Answer: A
Minimum pay is:
A) ₹18000
B) ₹20000
C) ₹25000
D) ₹30000
Answer: A
Annual increment rate is:
A) 2%
B) 3%
C) 4%
D) 5%
Answer: B
Date of increment is:
A) 1 Jan & 1 July
B) 1 April
C) 1 March
D) 1 August
Answer: A
Pay fixation on promotion is:
A) Automatic
B) Optional
C) Fixed
D) Temporary
Answer: B
Option for fixation must be exercised within:
A) 1 month
B) 3 months
C) 6 months
D) 1 year
Answer: A
Notional fixation means:
A) Actual payment
B) Hypothetical pay
C) Bonus
D) Allowance
Answer: B
MACP stands for:
A) Modified Assured Career Progression
B) Monthly Career Progression
C) Maximum Career Pay
D) None
Answer: A
MACP gives:
A) Promotion
B) Financial upgradation
C) Bonus
D) Pension
Answer: B
Pay protection applies when:
A) Promotion
B) Transfer to lower post
C) Reversion
D) All
Answer: D
Stepping up of pay occurs when:
A) Junior gets more pay
B) Senior gets more pay
C) Equal pay
D) Lower pay
Answer: A
Personal pay is:
A) Regular pay
B) Extra pay to protect loss
C) Allowance
D) Bonus
Answer: B
Special pay is:
A) Regular pay
B) Additional pay for special duty
C) Pension
D) Allowance
Answer: B

Promotion fixation involves:
A) Same pay
B) Next higher cell
C) Lower pay
D) Fixed pay
Answer: B
One increment is given:
A) Before promotion
B) After promotion
C) Both
D) None
Answer: A
FR 22 applies to:
A) Leave
B) Pay fixation
C) Pension
D) Audit
Answer: B
Fixation under MACP gives:
A) Promotion
B) Same duties
C) Financial benefit
D) None
Answer: C
Pay fixation in same level results in:
A) No change
B) Increment
C) Decrement
D) Bonus
Answer: B
Option for fixation allows:
A) Immediate fixation
B) Deferred fixation
C) Both
D) None
Answer: C
Deferred fixation is beneficial when:
A) Increment due
B) No increment
C) Promotion
D) Transfer
Answer: A
Pay fixation on deputation ensures:
A) Lower pay
B) Pay protection
C) No pay
D) Bonus
Answer: B
Fixation on re-employment ensures:
A) Full pay
B) Adjusted pay
C) Bonus
D) Pension
Answer: B
Fixation in lower post gives:
A) Increment
B) Protection
C) Reduction
D) Bonus
Answer: B
Fixation on direct recruitment is:
A) Minimum pay
B) Maximum pay
C) Average pay
D) None
Answer: A
Fixation on absorption is:
A) New pay
B) Protected pay
C) Reduced pay
D) Bonus
Answer: B
Increment is withheld when:
A) Good performance
B) Penalty
C) Promotion
D) Transfer
Answer: B
Withholding increment is:
A) Punishment
B) Reward
C) Bonus
D) Allowance
Answer: A
Advance increment is given for:
A) Promotion
B) Qualification
C) Transfer
D) Leave
Answer: B
Fixation under disciplinary penalty may:
A) Increase pay
B) Reduce pay
C) Maintain pay
D) Bonus
Answer: B
Pay anomaly arises due to:
A) Equal pay
B) Junior drawing more
C) Senior drawing more
D) Bonus
Answer: B
Stepping up requires:
A) Same cadre
B) Same pay level
C) Same seniority
D) All
Answer: D
Pay fixation under ACP/MACP differs in:
A) Promotion
B) Financial benefit
C) Duties
D) None
Answer: B
Fixation on merger of pay scales ensures:
A) Loss
B) Protection
C) Reduction
D) Bonus
Answer: B
Fitment factor in 7th CPC is:
A) 2.57
B) 2.00
C) 3.00
D) 1.86
Answer: A
Fixation involves multiplication by:
A) 2.57
B) 2.00
C) 3.00
D) 1.86
Answer: A
Revised pay is fixed by:
A) Rounding
B) Nearest cell
C) Average
D) None
Answer: B
Pay matrix is:
A) Table
B) Chart
C) Structured pay levels
D) None
Answer: C
Grade pay replaced by:
A) Level
B) DA
C) HRA
D) Bonus
Answer: A
Pay fixation on leave:
A) Stops
B) Continues
C) Reduces
D) Bonus
Answer: B
Leave without pay affects:
A) Increment
B) Pay
C) Both
D) None
Answer: C
Suspension pay is:
A) Full pay
B) Subsistence allowance
C) Bonus
D) Pension
Answer: B
Pay on reinstatement is:
A) Full
B) Partial
C) As decided
D) None
Answer: C
Fixation must be:
A) Arbitrary
B) Rule-based
C) Random
D) Optional
Answer: B

Pay protection on deputation ensures:
A) Equal pay
B) Higher pay
C) No loss
D) Bonus
Answer: C
Deputation allowance is:
A) Pay
B) Allowance
C) Bonus
D) Pension
Answer: B
Foreign service pay includes:
A) Allowances
B) Pay
C) Bonus
D) Pension
Answer: B
Fixation on promotion to identical scale:
A) Increment
B) No change
C) Reduction
D) Bonus
Answer: B
Pay fixation is verified by:
A) Audit
B) Supplier
C) Court
D) Police
Answer: A
Erroneous fixation leads to:
A) Recovery
B) Bonus
C) Increment
D) Promotion
Answer: A
Recovery of excess pay is governed by:
A) Court rulings
B) FR rules
C) Both
D) None
Answer: C
Fixation on promotion with penalty:
A) Full benefit
B) Reduced benefit
C) No benefit
D) Bonus
Answer: B
Advance increments are:
A) Permanent
B) Temporary
C) Conditional
D) Bonus
Answer: C
Increment is earned after:
A) 6 months
B) 1 year
C) 2 years
D) 3 months
Answer: B
Extraordinary leave affects:
A) Increment
B) Pay
C) Both
D) None
Answer: C
Pay fixation on absorption abroad:
A) Reduced
B) Protected
C) Fixed
D) Bonus
Answer: B
Pay anomaly committee deals with:
A) Leave
B) Pay issues
C) Pension
D) Audit
Answer: B
Pay fixation is effective from:
A) Date of promotion
B) Date of joining
C) Date of order
D) Both A & B
Answer: D
Fixation involves rounding off:
A) Lower
B) Higher cell
C) Average
D) None
Answer: B
Fixation is subject to:
A) Audit
B) Approval
C) Rules
D) All
Answer: D
Pay revision occurs after:
A) CPC
B) Budget
C) Audit
D) None
Answer: A
Fixation errors are corrected by:
A) Audit
B) Authority
C) Both
D) None
Answer: C
Pay fixation is part of:
A) Service matters
B) Legal matters
C) Procurement
D) Audit
Answer: A
Pay fixation affects:
A) Pension
B) Allowances
C) Both
D) None
Answer: C
Higher qualification increment is:
A) Automatic
B) Conditional
C) Mandatory
D) None
Answer: B
Fixation in officiating post:
A) Full pay
B) Temporary pay
C) No pay
D) Bonus
Answer: B
Fixation in substantive post:
A) Permanent
B) Temporary
C) Bonus
D) None
Answer: A
Pay fixation under 6th CPC used:
A) Grade pay
B) Level
C) Allowance
D) Bonus
Answer: A
Pay fixation under 7th CPC uses:
A) Grade pay
B) Level
C) Allowance
D) Bonus
Answer: B
Fitment formula ensures:
A) Loss
B) Gain
C) Neutralization
D) Bonus
Answer: C
Pay matrix cell progression is:
A) Horizontal
B) Vertical
C) Both
D) None
Answer: A
Promotion moves employee:
A) Same level
B) Higher level
C) Lower level
D) None
Answer: B
MACP moves employee:
A) Same duties
B) Higher level
C) Lower level
D) None
Answer: B
Fixation is recorded in:
A) Service book
B) Audit
C) Court
D) Supplier
Answer: A
Pay revision arrears are:
A) Paid
B) Not paid
C) Conditional
D) Bonus
Answer: A
Fixation affects DA:
A) Yes
B) No
C) Partial
D) None
Answer: A
DA is calculated on:
A) Basic pay
B) Gross pay
C) Net pay
D) Bonus
Answer: A
Pay fixation error detection is by:
A) Audit
B) Employee
C) Employer
D) All
Answer: D
Fixation rules are under:
A) FR/SR
B) IPC
C) CPC
D) None
Answer: A
Pay fixation is administrative function:
A) Yes
B) No
C) Judicial
D) None
Answer: A
Fixation disputes go to:
A) Court
B) Tribunal
C) Authority
D) All
Answer: D
Pay fixation is linked to:
A) Seniority
B) Promotion
C) Both
D) None
Answer: C
Pay fixation must ensure:
A) Fairness
B) Equity
C) Consistency
D) All
Answer: D
Fixation rules are:
A) Flexible
B) Mandatory
C) Optional
D) None
Answer: B
Fixation mistakes affect:
A) Pension
B) Allowances
C) Both
D) None
Answer: C
Pay fixation is checked during:
A) Audit
B) Inspection
C) Both
D) None
Answer: C
Fixation is subject to:
A) Revision
B) Correction
C) Both
D) None
Answer: C
Pay fixation ensures:
A) Equity
B) Uniformity
C) Fairness
D) All
Answer: D
Fixation errors can be:
A) Clerical
B) Legal
C) Both
D) None
Answer: C
Fixation affects retirement benefits:
A) Yes
B) No
C) Partial
D) None
Answer: A
Fixation is core part of:
A) HR
B) Finance
C) Both
D) None
Answer: C
Fixation rules apply to:
A) Govt employees
B) Private employees
C) Both
D) None
Answer: A
Fixation ensures compliance with:
A) Rules
B) Laws
C) Both
D) None
Answer: C
Pay fixation ultimately ensures:
A) Equity
B) Fair pay
C) Compliance
D) All
Answer: D

April 10, 2026

Appendix-II, Establishment, Pay Fixation, SAS-Group-I, SAS-Group-II

12 January 2025

🎓 GASAB - 100 MCQ

Posted by Bhupendra Lad with No comments

🎓 MCQ on GASAB

Question 1

What does GASB stand for?

A) Governmental Accounting Standards Board

B) Generally Accepted Standards of Accounting and Budgeting

C) Governmental Auditing Standards Board

D) General Accounting Standards Board

Answer: A) Governmental Accounting Standards Board

Question 2

Which of the following is a primary goal of GASB?

A) To establish auditing standards for government entities

B) To promote transparency and accountability in government financial reporting

C) To provide guidance on budgeting and financial planning

D) To regulate the accounting profession

Answer: B) To promote transparency and accountability in government financial reporting

Question 3

What type of entities does GASB provide guidance for?

A) Private companies

B) Non-profit organizations

C) Governmental entities

D) All of the above

Answer: C) Governmental entities

Question 4

Which of the following is a key concept in GASB standards?

A) Matching principle

B) Materiality

C) Fund accounting

D) All of the above

Answer: D) All of the above

Question 5

Who is responsible for enforcing GASB standards?

A) Federal government

B) State governments

C) GASB itself

D) Financial Accounting Standards Board (FASB)

Answer: A) Federal government

Question 6

What is the primary purpose of GASB Statement No. 34?

A) To establish accounting standards for private companies

B) To provide guidance on financial reporting for governmental entities

C) To regulate auditing standards for non-profit organizations

D) To promote transparency in financial reporting for government entities

Answer: B) To provide guidance on financial reporting for governmental entities

Question 7

Which of the following is a type of fund accounted for by governmental entities?

A) Private-purpose trust fund

B) Permanent fund

C) Special revenue fund

D) All of the above

Answer: D) All of the above

Question 8

GASB standards require that governmental entities report which of the following?

A) Only current-year financial information

B) Comparative financial information for multiple years

C) Budgetary information in addition to financial statements

D) Only financial information for major funds

Answer: B) Comparative financial information for multiple years

Question 9

What is the name of the conceptual framework that guides GASB's standard-setting process?

A) Financial Accounting Concepts

B) Governmental Accounting Concepts

C) Concepts Statement

D) Framework for Financial Reporting

Answer: D) Framework for Financial Reporting

Question 10

Which of the following organizations is responsible for setting auditing standards for governmental entities?

A) GASB

B) FASB

C) GAO

D) AICPA

Answer: D) AICPA

Question 11

What is the purpose of GASB's Codification of Governmental Accounting and Financial Reporting Standards?

A) To provide guidance on auditing standards

B) To establish accounting standards for non-profit organizations

C) To codify existing GASB standards

D) To regulate financial reporting for private companies

Answer: C) To codify existing GASB standards

Question 12

Which of the following is a characteristic of fund accounting used by governmental entities?

A) Focus on economic resources

B) Focus on budgetary compliance

C) Use of accrual accounting

D) Use of cash accounting

Answer: B) Focus on budgetary compliance

Question 13

GASB standards require that governmental entities disclose which of the following?

A) Only financial information

B) Only budgetary information

C) Both financial and budgetary information

D) Neither financial nor budgetary information

Answer: C) Both financial and budgetary information

Question 14

What is the name of the GASB statement that addresses accounting and financial reporting for postemployment benefits other than pensions?

A) GASB Statement No. 43

B) GASB Statement No. 45

C) GASB Statement No. 68

D) GASB Statement No. 73

Answer: B) GASB Statement No. 45

Question 15

Which of the following is a key objective of GASB's financial reporting model?

A) To provide information for budgetary decision-making

B) To provide information for economic decision-making

C) To provide information for regulatory compliance

D) To provide information for financial statement analysis

Answer: B) To provide information for economic decision-making

January 12, 2025

GASAB, SAS-Group-I, SAS-Group-II

23 December 2023

📉Receipts and Payments Rules, 1983 - P&T Audit - 200 MCQs

Posted by Bhupendra Lad with No comments

📉MCQ on Central Government Accounts (Receipts and Payments) Rules, 1983 - P&T Audit PC-10

Note: Options in bold are the answers

December 23, 2023

P&T Audit, Receipt&Payments Rules, SAS-Group-II

16 October 2023

💲Indian Railways Administration and Finance -An introduction (IIT) - 350 MCQs PC-11

Posted by Bhupendra Lad with No comments

💲 MCQ on Indian Railways Administration and Finance An introduction (Information Technology) PC-11

October 16, 2023

IT Audit, Railway Audit, SAS-Group-II

💰Indian Rly Administration and Finance An introduction (Workshop Accounts) - 300 MCQs

Posted by Bhupendra Lad with No comments

💰MCQ on Indian Railways Administration and Finance An introduction (Workshop Accounts) PC-11

October 16, 2023

Railway Audit, SAS-Group-II, Workshop Acconts

📕Indian Rly Administration and Finance - An introduction (Stores Accounts)120 MCQ

Posted by Bhupendra Lad with No comments

📕Indian Rly Administration and Finance - An Introduction (Stores Accounts)120 MCQ

October 16, 2023

Railway Audit, SAS-Group-II

📔Indian Rly Administration and Finance - An introduction (Traffic Accounts) 100 MCQ

Posted by Bhupendra Lad with No comments

📔MCQ on Indian Railways Administration and Finance An introduction (Traffic Accounts) PC-11

Traffic Accounts

1) Penalty recovered by TTE/TC from passengers travelling without ticket is called.

(A) Penalty

(B) Surcharge

(C) Excess Fare

(D) Excess charge

2) Account Current pertaining to coaching and goods traffic is a statement prepared monthly showing.

(A) Account showing the monthly earnings of Chg & Goods

(B) Account showing the monthly expenditure of Capital & Revenue

(C) Account showing the monthly Excess/Shortfall of both earnings & Expenditure compared with Budget grant

(D) Account showing the monthly earnings on account of Chg & Goods

3) Advice of Internal Check is

(A) Acknowledgement given to station indicating receipt of station Balance sheet in TAO.

(B) Compares the closing balance as shown by the station in the balance sheet by the station with that of arrived at by the accounts office.

(C) Comparison of both Debit & Credit of station balance sheet with figures in General books.

(D) None of the above

4) Traffic cash received otherwise than through station balance sheet is incorporated in accounts through

A) Traffic Cash Check sheet

B) Abstract Daily/Monthly Cash Book

C) Accounts Office Balance sheet

D) General Cash Book

5) The Head Balance sheet transfers operated in

(A) Transfer Transactions

(B) Traffic Book

(C) Book Adjustments

(D) Traffic Suspense

6) Traffic which passes over a railway but neither originates nor terminates on that railway is called for that railway

(A) Traffic not pertains to that Railway

(B) Mixed traffic

(C) Preferential traffic

(D) Cross traffic

7) What is wagon registration fee?

(A) Registration fee deposited in advance for preparation of RR

(B) Registration fee deposited by customer to book a wagon in advance

(C) Advance freight collected

(D) Amount deposited by customer for registration in Railways

8) Accounts Office Balance Sheet (AOB) is prepared for

(A) To account and watching the progress of realisation of carriage bills

(B) To account items of earnings received other than through station Balance sheet

(C) To account total earnings of a zonal railway

(D) None of the above

9) What is Non Issued ticket?

(A) ticket which is not accounted in UTS/PRS system

(B) A Journey ticket which passenger surrendering for Non-performance of his journey

(C) Ticket issued to the passenger but cancelled on the following ticket because of operator’s mistake

(D) None of the above

10) Opening balance of the station balance sheet of a month will be

(A) Station Imprest Cash Balance of previous month

(B) R Notes balance not acknowledged by Cash Office

(C) Closing balance of previous month

(D) Admitted & Disputed debits balance of previous month

11) The station cash collected remitted in cash office through

A) Voucher Remittance Note

B) Treasury Remittance Note

C) Cash remittance note.

D) Cash Transmit Note for Misc. Receipts

12) The following is the dummy entry in station balance sheet

(A) Outward Paid

(B) Inward Paid

(C) Inward To-Pay

(D) Siding Charges

13) Traffic suspense denotes

(A) Suspense balances to be cleared

(B) C R Note acknowledgements not received from Cash Office

(C) Unrealised accrued earnings

(D) Admitted debits to be cleared

14) 7A statistical statements prepared for

(A) Originating Passenger Earnings

(B) Origination Local & Foreign Earnings

(C) Originating Parcel Earnings

(D) Originating goods earnings

15) 6A statistical statements prepared for

(A) Originating Passenger Earnings

(B) Origination Local & Foreign Earnings

(C) Originating Parcel Earnings

(D) Originating goods earnings

16) DTC (Daily Trains cash cum summary book) maintained by

(A) Commercial Inspector

(B) Station Master

(C) Divisional Commercial Office

(D) Train Clerk

17) Apportionment of earnings is based on

(A) Number of trains carried

(B) Tonnage Carried

(C) Distance involved in each railway

(D) Earnings per rake

18) Cost of Monthly Season ticket is equal to

(A) 30 Single Journey Tickets

(B) 25 Single Journey Tickets

(C) 20 Single Journey Tickets

(D) 15 Single Journey Tickets

19) Quarterly season ticket is how many times of monthly season tickets

(A) 3.0 times

(B) 2.7 times

(C) 2.5 times

(D) 2.3 times

20) A season ticket can be issued normally up to a maximum distance

(A) 200 KMs

(B) 150 Kms

(C) 125 KMs

(D) 100 KMs

21) Minimum distance for sleeper class journey ticket

(A) 500 KMs

(B) 400 KMs

(C) 300 KMs

(D) 200 KMs

22) Alpha Code available on the top portion of the UTS ticket denotes.

(A) security code

(B) Number Tickets issued in the counter

(C) Gross & Net Cash available with counter

(D) vouchers available with counter

23) Part A of the traffic book denotes

(A) Adjustment or Division Sheet

(B) Ledger Account of the Home Railway

(C) Abstract of Earnings and statement of balances

(D) Station Accounts

24) Part B of the traffic book denotes

(A) Adjustment or Division Sheet

(B) Ledger Account of the Home Railway

(C) Abstract of Earnings and statement of balances

(D) Station Accounts

25) Part C of the traffic book denotes

(A) Adjustment or Division Sheet

(B) Ledger Account of the Home Railway

(C) Abstract of Earnings and statement of balances

(D) Station Accounts

26) Part D of the traffic book denotes

(A) Adjustment or Division Sheet

(B) Ledger Account of the Home Railway

(C) Abstract of Earnings and statement of balances

(D) Station Accounts

27) Part A of the traffic book posted from

(A) Station balance sheets

(B) Accounts Office Balance sheets

(C) JTBS Balance sheets

(D) Figures certified by Internal check sections

28) Error sheet prepared for

(A) Authorizing the station to take special credit

(B) Advising the station to submit returns & other documents

(C) Advising the station discrepancy in Closing Balance

(D) Apparent financial loss noticed during internal check in TAO is communicated through an error sheet

29) Disputed/not admitted debits are withdrawn through

(A) Remission Order

(B) Credit advice note.

(C) Refund Order

(D) Certified Over Charge sheet

30) Station balance sheet is the personal accounts of

A) Station Master

B) DCM

C) ACM

D) Commercial Inspector or CMI

31) RMC traffic deals with

(A) Revenue Earning Traffic

(B) Traffic booked on Full Tariff Rates

(C) Commercial Traffic

(D) Railway Material and Consignments

32) JTBS stands for

(A) Journey Ticket Booking System

(B) Journey Travel Booking System

(C) Jan Sadharan Ticket Booking Sewak

(D) None of the above

33) YTSK stands for

A) Yatri Tour Service Kendra

B) Yuva Tickets Seva Kendra

C) Yuva Tour Service Kiosk

D) Yatri Tickets Seva Kendra

34) Overcharge sheets means

(A) Excess Charges Sheet

(B) Excess Fare Sheet

(C) Prepared to refund the excess charges collected from the customer.

(D) Penalty and over charges collected from the customer

35) Demurrage charges are collected towards

A) Detention to Engine

B) Consignments detained in Railway Premises

C) Detention of Rolling Stock

D) Damages to Rolling Stock

36) Wharfage charges are collected towards

(A) Detention to Engine

(B) Consignments detained in Railway Premises

(C) Detention of Rolling Stock

(D) Damages to Rolling Stock

37) Brown field PFT is

A) A newly developed PFT

B) Existing siding converted to PFT

C) Railway Goods shed leased to Private entity

D) None of the above

38) Green field PFT is

A) A newly developed PFT

B) Existing siding converted to PFT

C) Railway Goods shed leased to Private entity

D) None of the above

39) Assisted siding is

A) Cost of siding is borne by Private Party

B) Cost of the siding is borne by Private Company

C) Cost of the siding is borne by Railways

D) Cost of the siding shared by the railways and party

40) Gross receipts is equal to

A) Earnings from Passenger, Goods & Sundries

B) Earnings from Passenger, Other Coaching Goods & Sundries

C) Gross earnings minus suspense

D) None of the above

41) Cash in transit means

A) Credit taken by station but not accounted for in books of accounts of that Month

B) C R Note Acknowledgements not received at the station.

C) C R Notes accounted in Cash Office pending dispatch to station

D) C R Notes in transit from Cash Office to station

42) Wagon turn round means

A) Average Time taken for loading of wagons

B) Average Time taken for unloading of wagons

C) Average Time taken for movement of wagons from Originating to Destination

D) Average Time taken by the wagon from loading to its subsequent Loading

43) TCW (traffic cash witness) belongs to

(A) Accounts Department

(B) Commercial Department

(C) Audit Department

(D) Operating Department

44) Percentage of concession for handicap passenger

(A) 75%

(B) 50%

(C) 25%

(D) 80%

45) Nodal railway for apportionment of earnings

(A) WR

(B) CR

(C) SCR

(D) NR

46) Amount of compensation payable to victim in railway accidents cases

(A) 9 lakhs

(B) 10 lakhs

(C) 15 lakhs

(D) 8 lakhs

47) The basic concept of EOL (engine on load) is

(A) Railway Engines Leased to Private siding.

(B) Engines procured by sidings used for loading/unloading of rakes.

(C) Engine available to customer for their loading and unloading activities during free time.

(D) Railway Engines provided to released loaded rakes

48) Charges payable by Container traffic is

(A) Freight charges

(B) Haulage charges

(C) Trip charges

(D) Punitive charges

49) LTTC means

(A) Long Term Traffic Contract

(B) Long Time Tenure Contract

(C) Long Term Train Contract

(D) Long Term Tariff Contract

50) TEFD means

(A) Terminal Empty Flow Direction

(B) Traffic Empty Flow Direction

(C) Train Empty Flow Direction

(D) Traditional Empty Flow Direction

51) FOIS means

(A) Freight Organization and Innovation System

(B) Freight Operations and Information System

(C) Freight Operators and Information Scheme

(D) Freight Operators and Innovative System

52) What is eT-RR

(A) Electronic transmission of railway receipt

(B) Electronic Train Railway Receipt

(C) Electronic Through Railway Receipt

(D) Electronic Traffic Railway Receipt

53) What is e-RD.

(A) Electronic Refund of Deposit

(B) Electronic Refund of Wagon Demand Registration Fee

(C) Electronic Registration of demand for wagons

(D) Electronic Reconciliation of Deposits

54) The three parties involved Tripartite agreement in case of e-payment

(A) Railways, Customer & Bank

(B) Railways, Cosignor & Consigee

(C) Accounts, Commercial & customer

(D) Customer, Bank and RBI

55) Percentage of GST chargeable on AC classes in coaching .

(A) 18%

(B) 12%

(C) 5%

(D) 0%

56) Standard rake size of BOXN wagons

(A) 60 wagons

(B) 59 wagons

(C) 58 wagons

(D) 42 wagons

57) Standard rake size of BCN wagons

(A) 60 wagons

(B) 59 wagons

(C) 58 wagons

(D) 42 wagons

58) STS stands

(A) Station To System Rate

(B) Station Terminal Station Rate

(C) Station To Station Rate

(D) Station Through Station Rate

59) What is the maximum percentage of discount allowed in the STS scheme

(A) 25%

(B) 30%

(C) 20 %

(D) 15 %

60) Operating ratio is

(E) Total Expenditure/ Total Earnings X 100

(F) Ordinary Working Expenses /Gross Earnings X 100

(G) Ordinary Working Expenses/Gross Receipts X 100

(H) Total Expenditure/Gross Receipts X 100

61) Accounts staff authorised to inspect the basic records at station by

(A) SSO(A)

(B) ISA

(C) TIA

(D) ASV

62) The following items of earnings are not to be Accounted in station earnings

(A) Coaching

(B) Other coaching

(C) Goods

(D) Sundries

63) Nodal bank for door step banking authorised by IR

(A) RBI

(B) UBI

(C) BOI

(D) SBI

64) Advance Reservation Period in case of passenger booking

(A) 60 days

(B) 90 days

(C) 120 days

(D) 150 days

65) The validity of privilege pass is

(A) 3 months

(B) 4 months

(C) 5 months

(D) 6 months

66) First A pass holders can travel in I AC on privilege account on payment of

(A) Difference of fares between I AC and II AC classes

(B) 50% of difference of fares between I AC and II AC classes

(C) One third of difference of fares between I AC and II AC classes

(D) 25% of difference of fares between I AC and II AC classes

67) MGR scheme means

(A) Minimum Guarantee Revenue Scheme

(B) Merry go Round scheme

(C) Minimum Goods Revenue Scheme

(D) None of the above

68) Earnings are classified into how many groups.

(A) 2 groups (Coaching & Goods)

(B) 4 groups (Coaching, Other Coaching, Goods & Sundry other earnings)

(C) 3 groups ( Coaching, Goods and Sundry other earnings)

(D) 1 group ( Traffic/Revenue Earnings)

69) The period of LTTC agreement

(A) 3 years

(B) 2 years

(C) 5 years

(D) 10 years

70) LTTC scheme allows rebate for the following pairs

(A) Retention of traffic and incremental traffic

(B) Retention traffic only

(C) Incremental traffic only

(D) Outward traffic only

71) In LTTC scheme, the minimum eligibility condition

(A) 4 MT

(B) 3 MT

(C) 2 MT

(D) 1 MT

72) Under LTTC scheme, the eligibility rebate for retention of traffic

(A) 4 MT

(B) 5 MT

(C) 6 MT

(D) 10 MT

73) Revenue sharing for Green field PFT starts after _ years after notification of PFT.

(A) 2 Years

(B) 3 Years

(C) 5 Years

(D) 10 Years

74) Revenue sharing for Brown field PFT starts after _ years after notification of PFT.

(A) 2 Years

(B) 3 Years

(C) 5 Years

(D) 10 Years

75) Terminal Charges payable to PFTs

(A) Rs.16/- per tonne

(B) Rs. 20 per tonne

(C) Rs. 30/- per tonne

(D) Rs.40 per tonne

76) Agreement period for PFT --- years

(A) 10 years

(B) 20 years

(C) 30 years

(D) 25 years

77) The percentage of discount in case of Wagon Investment Scheme

(A) 10 %

(B) 15%

(C) 20 %

(D) 25%

78) Agreement period in wagon investment scheme

(A) 10 years

(B) 20 years

(C) 25 years

(D) 30 years

79) The following is not a component of Traffic suspense

(A) Stations Outstandings

(B) AOB outstanding

(C) Cash in Transit

(D) Bills Recoverable

80) Accounts office Balance sheet closing balance represents

(A) Unrealized Station Outstandings

(B) Unrealized Carriage Bills

(C) Unrealized Bills Recoverable

(D) Unrealized Demands Recoverable

81) The following earnings not accounted in Station Balance sheet

(A) EFT earnings

(B) Season ticket earnings

(C) Postal Earnings

(D) Military tickets on concession

82) Major share of Railway Goods earnings from

(A) Cement

(B) Iron Ore

(C) Food Grains

(D) Coal

83) Which of the following line is built under PPP

(A) Karimnagar- Nizamabad

(B) Deverakadra – Mortad

(C) Krishnapatnam – Obulavaripalli

(D) Manoharabad – Gajwel

84) Percentage concession extended for 50 km short lead traffic

(A) 10%

(B) 25%

(C) 50%

(D) 75%

85) Percentage concession applicable for long lead traffic for coal and coke above 1400 kms.

(A) 10%

(B) 15%

(C) 20%

(D) 25%

86) What is the age limit for female passenger to claim senior citizen concession?

(A) 55 years

(B) 58 years

(C) 60 years

(D) 65 years

87) Traffic check sheet amount prepared by cash office becomes debit to the following suspense head

(A) Revenue heads X,Y,Z

(B) Remittance into Bank

(C) Reserve Bank Suspense

(D) Public Sector Bank Suspense

88) Cancellation charges per passenger in case of unreserved ticket

(A) Rs.15/-

(B) Rs.30/-

(C) Rs.60/-

(D) Rs.90/-

89) Which of the following is not an authorized mode of payment in Railways?

(A) Net Banking

(B) e-payment

(C) UPI

(D) credit note

90) Level of tender committee for earning contracts for value above 50 lakh and

(A) below 5 crore (other than catering and parcel)

(B) Junior Scale

(C) Senior Scale

(D) JA Grade

(E) SA Grade

91) Powers of DRM for maximum waiver of demurrage and wharfage per wagon per consignment

(A) Rs.10000/-

(B) Rs.15000/-

(C) Rs.20000/-

(D) Rs.25000/-

92) Prior finance concurrence is required for refund of fares exceeding the amount Ans.

(A) Rs.1000/-

(B) Rs. 1500/-

(C) Rs. 2000/-

(D) Rs.2500/-

93) Associate finance officer for Sr.DCM is

(A) ADFM

(B) DFM

(C) Sr.DFM

(D) Dy. FA&CAO/G

94) The following earnings are not to be apportioned :

(A) Passenger earnings

(B) Demurrage

(C) Goods earnings

(D) Parcel earnings

95) Defense and postal dues are cleared by

(A) RBI book adjustment

(B) Payment through cheque

(C) NEFT/ RTGS

(D) On line clearance

96) Accepting authority for Parcel leasing tenders above 100cr

(A) DRM

(B) PCCM

(C) GM

(D) Railway Board

97) Accepting authority for parcel leasing tenders above 50 cr and below 100 cr

(A) DRM

(B) PCCM

(C) AGM

(D) GM

98) Expand ATVM

(A) Automated Transactions Via Machine

(B) Automatic Ticket Vending Machine

(C) Authorized Ticket Vending Machine

(D) Any Time Vending Machine

99) Expand CoTVM :

(A) Co-operated Ticket Vending Machine

(B) Continuous Ticket Vending Machine

(C) Coin Operated Ticket Vending Machine

(D) Constant Ticket Vending Machine

100) Eligibility to travel in IAC on duty for the following grade and above

(A) Senior scale

(B) JA Grade

(C) SG

(D) SAG Grade

101) Maximum Tatkal Charges should not exceed

(A) Rs.100/-

(B) Rs.200/-

(C) Rs.300/-

(D) Rs.400/-

102) HOR means

(A) Head Office Requisition

(B) High Official Requisition

(C) Head Office Reservation

(D) None of the above

103) HOR issued to

(A) Higher officials of other department

(B) High Officials of railways

(C) High Officials of Railway Board

(D) None of the above

104) Excess Fare Ticket (EFT) consists of how many foils.

(A) 2 Foils (Passenger & Record)

(B) 3 Foils (Accounts, Passenger & Record)

(C) 4 Foils (Accounts, Passenger, Invoice & Record)

(D) 5 Foils (Accounts, Passenger, Invoice, Transit & Record)

105) Maximum no of passengers issued on PRS ticket

(A) 6

(B) 8

(C) 4

(D) 2

106) Maximum no of passengers issued on UTS ticket

(A) 6

(B) 8

(C) 4

(D) 2

Answer key

1C	2A	3B	4C	5B	6D	7B	8A	9C	10C	11C
12B	13C	14D	15A	16B	17C	18D	19B	20B	21D	22C
23D	24A	25B	26C	27A	28D	29C	30A	31D	32C	33D
34C	35C	36B	37B	38A	39D	40B	41A	42D	43B	44A
45A	46D	47C	48B	49D	50D	51B	52A	53C	54A	55C
56B	57D	58C	59B	60B	61C	62D	63D	64C	65C	66C
67B	68C	69C	70A	71D	72B	73C	74A	75B	76C	77B
78B	79D	80B	81C	82D	83C	84C	85C	86B	87B	88B
89A	90B	91D	92C	93C	94B	95A	96B	97A	98B	99C
100B	101D	102B	103A	104B	105A	106C

October 16, 2023

Railway Audit, SAS-Group-II

10 April 2026