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Appendix to Establishment Manual

November 20, 2011

PPENDIX 1 

TRAINING OF INDIAN RAILWAY   ACCOUNTS

SERVICE PROBATIONERS

Normal period of training :�The period of training of probationers in the Accounts Department will normally be two years. Throughout the period of their training they will be required to maintain a diary and submit a monthly narrative report to the Financial Adviser and Chief Accounts Officer.

The detailed course of study may be laid down by the Railway Staff College in consultation with Railway Board subject to the general rules given below :

The Probationary Accounts Officers should in the beginning be given special lessons embracing a broad outline of the Railway Organisation and the various units of its administration by the Financial Adviser and Chief Accounts Officer or a Senior Officer. They should also see the detailed working of each branch of the Accounts Office where they may be receiving training and also peruse important current cases put up to the Section Officers and discuss such cases with them.

Programme

Period of Training weeks

Training at Lai Bahadur Shastri Academy of Administration

or

Training of ICWAI

16

Institutional Training at Railway Staff College Vadodara

34

Field Training and Visits

41

Attachment to IRAS   Officers   including period set apart for joining time for various items of training

13

104

Details of Field Training in various branches and divisions of the Accounts Office.

1. Traffic Accounts

7

2. Headquarters Accounts

8

3. Divisional Accounts

4

4. Workshop & Stores

6

5. Production Units

3

6. R D S O

1

7. Railway Electrification

2

8. NF Railway/Metro Railway

3

9. Books and Budget

3

10. EDP Units/Misc.

4

.

41

NOTE 1 .�The training in all the branches and divisions of the Railway Accounts Offices will be of a practical nature and while undergoing practical training the Probationary Accounts Officers will study the several Code Rules and Regulations and orders that bear on the practical working.

2.�The necessary duration of the course of training must vary with the industry and ability of the probationers and it is, therefore, not desirable that the Heads of Offices should rigidly adhere to the periods specified in the foregoing paragraphs. On no account, however, should be training be hurried, and the Financial Adviser and Chief Accounts Officer must satisfy himself that the Probationary Accounts Officers have acquired a competent knowledge of the ordinary duties of the several branches of his office.

DEPARTMENTAL EXAMINATIONS

(1) The Departmental examinations in the subjects in the Schedule will be held at half-yearly intervals on such date as may be fixed from time to time by the Railway Staff College.

(2) No Probationary Accounts Officer will be allowed to appear in the Second and Third Departmental Examination until he has completed his training in subjects prescribed therefore in the Schedule referred to in (1) above.

(3)  Those who obtain 40 per cent of the marks in each of the subjects and 50 per cent in the aggregate will be held to have passed the examination. Those who fail in an examination as a whole will be held to have passed and to be exempted from re-examination in the subjects in which they obtain 60 per cent marks. These marks will be taken into account in reckoning the minimum aggregate at a later examination.

(4)  The Probationary Accounts Officer is required to pass the departmental examinations within a period of three years after recruitment. In case he fails to do so, he will be liable to lose his appointment. But if the first examination is held within six months of a Probationary Accounts Officer’s joining the service, it will not be taken into account and the period of three years will be extended to allow one further chance.

(5) An Officer recruited to the Department will be on probation for two years and until he has passed the second Departmental Examination and the test at the Railway Staff College, Baroda, and has satisfactorily completed training in all subjects. Probationary Accounts Officers will be counted against the sanctioned strength of the office to which they are posted after the end of two years or from the date on which the results of their having passed all the Departmental Examinations and the test at the Railway Staff College, Baroda, are received in the office to which they are attached, whichever is earlier, provided in either case they have satisfactorily completed the training in other respects.

NOTE.�The Probationary Accounts Officers under training at the Railway Staff  College, Baroda, may be allowed more than one chance to pass the training course but they would not be confirmed till they have passed it, their training period being extended accordingly with consequent extension of the total probationary period.

(6) The Departmental Examinations will be held in accordance with the rules to be framed by the Railway Board and will be conducted under their direction by the Railway Staff College, Vadodara. The examination will be conducted in three parts. The first examination will be held shortly after completion of the theoretical training in the first three courses mentioned in para 3, the second one six months or so thereafter and the third after another six months or so. The subjects to be covered by each examination and the books recommended therefore are shown in Annexure II. Each of the question papers will contain at least one question of the following types and of these at least two would be compulsory :

(i) One practical question e.g. auditing on actual vouchers (for which purpose, a photocopy of the voucher to be audited would be attached to the question paper);

(ii) The interpretation of the financial/statistical data and understanding of diagrams and graphs; and

(iii) An objective type of question, i.e. short answer tests, True/False test, Matching Items test, Multiple choice tests, Assertion/reason tests etc.

The remaining questions would be such as to test the probationers’ understanding, rather than knowledge of the rules and procedure.

SCHEDULE

Departmental Examination No. I Books Recommended

1

Commercial Book-keeping and Audit. (a)  Advance    Accounts by. R. M. Carter with the exception  of the following chapters : Chapter XIX Foreign Exchange Procedure
Chapter XX Bankruptcy  Statement of affairs Deficit Account trustee’s Accounts. Chapter XX Insurance Accounts Chapter XXV Bank Book-keeping and Accounts.
Chapter XXV-Income Tax.
Chapter XXVII Executorship Accounts. (b)  Principals and practice of “Auditing by Batiliboi or first  400 pages of Dickse” “Auditing”.

2

General Principles of Govt. Audit and Accounting with special reference  to Railways. (a)  Introduction   to Indian Railway Account and Audits revised from time to time.
(b)  (i) Indian   Railway Administration and Finance Chapter I, II, VII.
(ii) Indian    Railway Financial Code Chapter III.
(c)Compilation   of the General Financial Rules Vol. I & II.
(d) Indian Railway Code for the Accounts Department�

‘Chapters I, VIII, X to XIV.

Departmental Examination No. II Books Recommended

1

Traffic Accounts  and Railway Statistics. (a) The Indian Railway Code for the Accounts Department Part II.
(b)  The Indian Railway Code for the Traffic Department.
(c)  annual   of Statistical Instructions issued by the Railway Board.
(d)  Statistical Manuals issued by the Railway Administrations.
(e) Manual of Traffic costing issued by Railway Board.

2

Service Regulations The Indian Railway Establishment Codes, Fundamental and Supplementary Rules of the Central Govt. and Civil Service Regulations) Pension Chapters Workmen Compensation Act., Payment of Wages Act., Indian Railway Financial Codes Vol. I & II, Indian Railway Administration and Finance, Indian Railway Code for the Accounts Department Vol. I, Indian Railway Establishment Manual of Pension Rules.

3

Expenditure Accounts (a) The Indian Railway Financial Code Vol.I and II and Indian Railway Administration and Finance.
(b) The Indian Railway Code for the Engineering Department.
(c) The Indian Railway Code for the Accounts Department Vol. I.
Departmental Examination No. III Books Recommended
1. Workshops & Stores Accounts. (a) The Indian Railways Code for the Stores Department.
(b) The Indian Railways Code for the Mechanical Department (Workshops).
2. Books & Budget (a)  Indian Railway Administration & Finance Chapter I, II, VII and Indian Railways Financial Code Chapters III, IV, V.
(b) The Indian Railway Code for the Accounts Department Vol. I excluding chapters I, VII, XI, XII,  XIII, XIV, XVII.
(c) Compilation of Treasury Rules   Vol. I except chapters VII and XIII. (but including chapter II thereof).
(d) Finance & Revenue Accounts.
3. Management Accounting. Management Accountancy by J. Botliboi

***************——————

APPENDIX 2 

QUALIFYING EXAMINATION FOR PROMOTION ABOVE ACCOUNTS CLERKS OF THE   ACCOUNTS DEPARTMENT UP   TO AND   INCLUDING THE RANK OF ACCOUNTS ASSISTANTS

1. The syllabus   of   the   examination   will   be   as follows.�

The examination will consist of three papers, one on Elementary Book-keeping, another on General rules and Procedure which will include a compulsory question in regard to framing a draft-letter, and the third on a particular branch of Accounting. The first paper will examine the candidate’s knowledge of the general principles and Practices of Elementary Bookkeeping, and the following Chapters of Double Entry book- keeping by J. R. Batliboi, are prescribed as test�

(i) Elements of Double Entry.

(ii) Rules for Journalizing.

(iii)  Ledger Accounts,

(iv)  Sub-Divisions  of  Journal.

(v) The Cash Book.

(vi) Banking Transactions,

(vii) Bill Transactions,

(viii) The Journal proper,

(ix) The Trial Balance.

(x) The Trading Account,

(xi) The Profit and Loss Account.

(xii) The Balance Sheet.

(xiii) Depreciation, Reserve and other Funds.

The paper on General Rules and Procedure will be such as to test the candidate’s ability to frame a draft and also to test the candidate’s knowledge of the procedure in force in the office in which he is serving and general rules applicable to all branches of the Railway Accounts Office and the questions will be of an elementary nature. The third paper will be of a nature to test the candidate’s theoretical and practical knowledge of work in any one of the following branches.

(a) Establishment and Provident Fund.

(b) Stores Accounts.

(c) General Expenditure Accounts.

(d) Workshop Accounts.

(e) Books and Budget and Appropriation Accounts.

(f) Coaching, Passenger. Parcels and Coaching Statistics, including a knowledge of machine methods and Traffic Book.

(g) Goods and Goods Statistics, including   a knowledge of machine methods and Traffic Book.

2.  Forty percent of the maximum marks in each subject will be required to secure a pass. This has effect from the examination held in November 1956 onwards.

3. The examination will be conducted by the Head of each Office, who will also decide the intervals at which it should be held.

4(a).  Ordinarily no Railway servant will be permitted to take the examination more than five chances for Appendix 2 IREM Examinations but the FA&CAO/General Managers are delegated with powers to grant additional chances to the candidates appearing in the aforesaid examinations as detailed below:-

Particulars of Exam. Normal chances Permission may be granted by FA&CAO Permission may be granted by GM Railway Board
Examination for promotion beyond Accounts Clerks (as laid down in this Appendix) 5 6th to 8thchance 9th and 10thchance. No reference will be made to Board for chance beyond 10th chance.

Note: This Sub Rule is not applicable to directly recruited JAAs who are required to pass Appendix II examination in two chances/ within three years of their joining service as JAAs failing which their services are liable to be terminated. However, the request for grant of a third chance, on the specific recommendation of the FA&CAO, may be granted by the G.M., to be availed of within total span of four years of joining service as JAAs before action to terminate their services is taken.

(Authority: Railway Boards letter No. 2004/AC-II/20/5 dated 20.10.2004)

(b) No railway servant, who has less than six months service in a Railway Accounts Office or who has not a reasonable chance of passing the examination will be allowed to appear in the examination prescribed in this Appendix. In exceptional circumstances the condition regarding six months minimum service may be waived by the General Manager.

(c) Temporary railway servants may be permitted to sit for the examination, but it should be clearly understood that the passing of this examination will not give them a claim for absorption in the permanent cadre.

(d) A candidate who fails in the examination but shows marked excellence by obtaining not less than 50% in any subject may be exempted from further examination in that subject in subsequent examinations.

4 (e) The permission accorded to a candidate to appear in the examination counts as a chance availed of even if the candidate does not actually sit for the examination unless an application from the candidate is received by the General Manager each year for withdrawal from the examination and is accepted by the General Manager. 

4 (f) In the case of candidates prevented from appearing in the Appendix-2 (IREM) examination owing to circumstances beyond their control, an application for exemption from counting the permission granted as a chance availed of should be made to the General Manager within a fortnight from the last date of the examination supported by certificates (Medical Certificates conforming to the Rules in Chapter 5 of Indian Railway Medical Manual, Vol. I) obtained by them before the termination of the examination. 

          (Authority: Railway Boards letter No. 2004/AC-II/20/5 dated 20.10.2004)

5. No alteration shall be made in these rules without the prior sanction of the Railway Board.

APPENDIX 3 

QUALIFYING EXAMINATION FOR PROMOTION TO THE RANK OF SECTION OFFICER (A/Cs), INSPECTORS OF STATION ACCOUNTS AND INSPECTORS OF STORES ACCOUNTS 

1. The Appendix-3 examination shall be conducted by Railway Board at suitable intervals. In any case, the time interval between two successive Part-I examinations should not normally exceed three years. The examination shall be conducted as per procedure laid down hereinafter.

 

2.      The examination shall be conducted in two parts called Part-I and Part-II.  It shall be mandatory for every candidate for the examination, to appear and pass in Part-I of the examination. Part-I examination shall comprise two compulsory subjects.  Only those candidates who pass the Part I examination, subject to the rules hereinafter, shall become eligible for Part-II of the examination.  Part-II of the examination shall comprise two optional subjects. If the candidate has previously obtained any of the exemptions he/she shall be permitted to appear in the Part II examination directly,  subject to the rules given hereinafter, provided  he/she has applied for the same  at the  time of  applications for Part-I examination.

 

(Authority: Boards letter No. A(E)A3/2010/10/3  dated  08 .10.10)

SUBJECTS

Compulsory Subjects 

(i) Advanced Commercial Bookkeeping.

NOTE. �”The Students complete Commercial Book-Keeping, Accounting and Banking” by Arthur Field house is recommended for study.

(ii) General Rules and Procedure. (A sufficient number of optional questions will be set so as to give an equally fair test to candidates who have more general knowledge in either Expenditure or Traffic accounting or of the rules and procedure affecting the work of Inspectors of Stores and Station Accounts).

Optional Subjects

A. The following are the combinations of optional subjects which candidates who wish to qualify for the rank of Section Officer (A/Cs) are required to take: �

(i)  (a) Establishment    and    Provident    Fund Accounts,  (b) Books and Budget.

(ii)  (a) Stores Accounts, including knowledge of compiling and    maintaining   accounts records with the aid of mechanical appliances.

(b) Books and Budget.

(iii) (a) Workshop Accounts with particular reference to system of costing and employment of mechanical appliances for the compilation and maintenance of Accounts records and Press Accounts, (b) Books and Budget.

(iv) (a) Traffic Accounts relating to goods, coaching and miscellaneous traffic both ‘local’ and ‘thorough’ with a thorough knowledge of machine methods as applicable to Traffic Accounts.

(b) Traffic Statistics and the Traffic Book.

(v) (a) General Expenditure Accounts including Construction Accounts but excluding Stores and Workshop Accounts.

(b) Stores Accounts including knowledge of compiling and maintaining records with the aid of mechanical appliances.

(vi) (a) General Expenditure Accounts including Construction Accounts but excluding Stores and Workshop Accounts.

(b) Workshop Accounts with particular reference to system of Costing and employment of mechanical appliances for the Compilation and maintenance of Accounts records and Press Accounts.

(vii) (a) General Expenditure Accounts including Construction Accounts but excluding Stores and Workshop Accounts.

(b) Books and Budget.

(viii) (a) General Expenditure Accounts including Construction Accounts but excluding Stores and Workshop Accounts.

(b) Establishment and Provident Fund Accounts.

B. The following is the combination of optional subjects which candidates who wish to qualify for the rank of Inspectors of Station Accounts are required to take :�

(i) Station Accounts.

(ii) Traffic Accounts relating to goods, coaching and miscellaneous traffic, both ‘local’ and ‘thorough’, including a thorough knowledge of machine methods as applicable to Traffic Accounts and Statistics.

C. The following is the combination of optional subjects which candidates, who wish to qualify for Inspectors of Stores Accounts, are required to take: �

(i) Stores Accounts, including knowledge of compiling and maintaining accounts records with the aid of mechanical appliances, and Workshop Accounts so far as they affect receipts and issues of stores to workshops.

(ii) General procedure followed in the office of the Controller of Stores for the custody, receipt and issue of stores of all classes and description. (Candidates will be expected to have a good knowledge of the nomenclature of all standard items of stores which are in use in the Stores Department and of all rules and procedure relating to the verification of stock and stores and adjustment of differences arising from such verifications).

NOTE.�The examination in the optional subjects at A,B or C above will test the knowledge of the candidates in the details of practical work in the relevant branches of the Accounts Offices and the knowledge of rules and procedure prescribed by Railway Board in the Railway Codes as well as in other orders and publications.

3. There will be two papers in each of the optional subjects: one will be answered with the aid of books and the other without books.   The former will be of a severely practical character.   There will be only one paper in each of the compulsory subjects.

4.The candidates will be permitted to bring with them the following books of reference: �

(i) Fundamental and Supplementary Rules.

NOTE. �The P & T Compilation or any other compilation of a similar nature of the Fundamental and Supplementary Rules may be allowed.

(ii) Manual of Audit Instructions issued by the Comptroller and Auditor-General.

(iii) Schedules of powers of various railway authorities.

(iv) Indian Railway Codes.

(v) Regulations issued by the Indian Railway Conference Association.

(vi) Manuals of Procedure of Railway Accounts Offices.

(vii) Coaching and Goods Tariffs, if specially authorized by a note on any question paper.

(viii) Stores Manual and Stores Depot Hand-Book, if specially authorized by a note on any question paper.

(ix) Capital and Revenue Accounts,

(x) Appropriation Accounts.

(xi) Manual of Statistical Instructions issued by the Railway Board and any other Statistical Manual issued by the Railway Administrations.

(xii) Railway Board’s orders issued by the Ministry of Railways in connection with the Central Pay Commission Rules.

(xiii) Workmen’s Compensation Act without commentary.

(xiv) Railway Board’s letter containing the revised pension rules.

(xv) Indian Railway Establishment Manual.

(xvi) Railway Board’s letters Railway Services (Authorized Pay Rules).

5.  The percentage of marks required to secure a pass is as follows: �

(i) Each compulsory subject in Part-I: General category: 40 per cent.  SC/ST category: 30 per cent.

 

(ii) Each optional subject in Part-II: General Category: 40 per cent in each paper separately and 45% in aggregate in both papers.  For SC/ST category these marks will be 30 and 35 per cent respectively.

 

(Authority: Boards letter No. A(E)A3/2010/10/3  dated  08 .10.10)

(iii) A candidate who fails in the examination but shows marked excellence in any subject by obtaining not less than 60 per cent of the maximum marks of that subject will be exempted from further examination in that subject in subsequent examinations.

(iv) (a) A candidate who passes (secures 40% or more marks in case of General category/30% or more marks in case of SC/ST category) in each of the compulsory subjects of Part-I examination i.e. Advanced Commercial Book-Keeping and General Rules & Procedures, but fails in Part-II examination of that year, shall be exempted from appearing in Part-I examination during the successive two attempts in the next two consecutive examinations.

(Authority: Boards letter No. A(E)A3/2010/10/3  dated  08 .10.10)

(b)     Absence from the examination shall be counted as a chance/attempt for this purpose.

(c)      These instructions will take effect from Appendix 3 (IREM) Examination 2006 held on 1st and 2nd November, 2006 i.e. the instructions will not be applicable to the candidates who have passed Part-I examination 2004 or earlier.

 (Authority: Board’s letter No. A(E)A3/2K/9 dated 24.08.09)—ACS NO.210

6.  No railway servant will be permitted to appear for the examination unless: �

(a) He has passed the examination laid down in Appendix 2 for promotion above the rank of Clerks Grade II or he has exempted from passing that examination under the provision of any general rule laid down in this Manual or separately by the Railway Board or holds the post of a Clerk Grade I substantively.

Provided that no such railway servant will ordinarily be considered eligible for appearing in this examination unless he is permanent and has completed 5 years Continuous service in a Railway Accounts Office, or three years if he is a Graduate.

7. Railway Servants falling under medical category C-2 and who desire to qualify in Appendix III-A examination for promotion to the posts of Inspectors of Station Accounts and Inspectors of Stores Accounts would be medically examined in accordance with the Standards of re-examination during service prescribed for Category C-1 before they are permitted to sit for the said examination, in addition to satisfying the requirements of Rule 6 (a).

8.1 Those who passed the examination prescribed in this Appendix for promotion to any of the three classes of appointments, viz., Section Officer (A/c s), Inspectors of Station Accounts and Inspectors of Stores Accounts, will not, if appearing in the examination, with the object of qualifying for any of the other two classes of appointments, be required to pass   again   in   the common subjects in which they have already passed when they qualified themselves for one of the three Classes of appointments.

8.2 Final ISWA qualified staff of Accounts and other Departments, who are absorbed as Cost Accountants in the Accounts Department, and Final ICWA qualified staff of Accounts Department be exempted from appearing and passing in the Compulsory Subject�Advanced Commercial Book Keeping�referred to in Para 2(i) of Appendix 3 to the Indian Railway Establishment Manual, as and when they take up the Appendix 3 (IREM) Examination.

9.1 Ordinarily, the number of chances for appearing in the Appendix-3 (IREM) examination for each class of appointment is limited to three, but the FA&CAO/General Managers are delegated powers to grant additional chances to the candidates appearing in the aforesaid examination as detailed below:

Particulars of Exam. Normal chances Permission may be granted by FA&CAO Permission may be granted by GM Railway Board
Examination for promotion as S.O. (Accounts), Inspectors of Station (Accounts) and Inspector of Stores (Accounts) (as laid down in this Appendix)

3

4th & 5th chance 6th chance Beyond 6th and upto 10thchance, reference may be made to Railway Board. No reference will be made to Board for chance beyond 10thchance.

Note 1:          The GM/FA & CAO will accord the necessary permission to appear in the examination subject to the conditions for eligibility as prescribed in rule 6 and 7 above being rigidly fulfilled. 

Note 2-          The permission accorded to a candidate to appear in the examination counts as a chance availed of even if the candidate does not actually sit for the examination unless an application from the candidate is received by the General Manager each year for withdrawal from the examination and is accepted by the General Manager.

Note 3- In the case of candidates prevented from appearing in the Appendix-3 (IREM) examination owing to circumstances beyond their control, an application for exemption from counting the permission granted as a chance availed of should be made to the general Manager within a fortnight from the last date of the examination supported by certificates (Medical Certificates conforming to the Rules in Chapter 5 of Indian Railway Medical Manual, Vol. 1) obtained by them before the termination of the examination.

 9.2    The following programme is laid down and should be rigidly followed: 

(i)          Preliminary list of candidates will be compiled by Railways by the date                   notified by Board.

(ii)      Withdrawals will be permitted by the Railways upto the date notified by Board.

(iii)     Number of candidates offering to appear will be advised by the Railway to the Railway Board by the date notified by Board. 

(iv)            Block Roll Nos. will be allotted by the Railway Board to the Railways while announcing the scheme of examination for the year.

(v)            List of candidates with Roll Nos. duly allotted will be sent by “the Railway to the Railway Board in duplicate by target date to fixed by Board while announcing the scheme of examination every year.”

 (Authority:  Railway Boards letter no. 2004/AC-II/20/5 dated 20.10.2004)

10. The passing of the examination in this Appendix does not give a railway servant the right to claim promotion.

11. A railway servant who qualifies for promotion to the rank of Section Officer (A/cs)  etc., by passing the examination mentioned in this Appendix will be liable to transfer to the Railway Board’s Office.

12.  No alterations shall be made in these   rules without the prior sanction of the Railway Board.


13. Answer books of the candidates will be destroyed after a period of 6 months from the date of declaration of final result i.e. result of Part-II, after obtaining vigilance clearance.

(Authority: Board�s letter No. A(E)A3/2010/10/3  dated  08 .10.10)

APPENDIX 4 

PROMOTION TO AND  CONFIRMATION THE RANK OF STOCK VERIFIERS 

1. “Promotion of persons holding the post of Accounts Assistant in Grade Rs.1400-2600 in the office of  Financial Adviser & Chief Accounts Officers to the rank of Stock Verifiers will be on the considerations of seniority and merit including fitness for outdoor works, failing which persons holding substantively  the posts of Junior Accounts Assistants   in Grade Rs.1200-2040  with a minimum of 2 years service  in that grade may be considered on the same basis.  In the case of Junior Accounts Assistants, promotion to the rank of stock verifiers will not be made unless they have passed the examination prescribed in Appendix 2(IREM) .  The condition of passing the examination prescribed in Appendix-2 IREM by JAAs holding the post substantively with a minimum of 2 years service in that grade before they can be promoted to the rank of stock verifiers, may be relaxed in special cases under the sanction of the General Manager.

(Authority Board’s  letter NO.  97/ACII/20/22 dt 10-10-97)

2.  Persons selected in the above manner for promotion to the rank of Stock Verifiers will be eligible for confirmation on satisfactory completion of at least one year’s officiating service as Stock   Verifiers, and   on passing thereafter a departmental examination which will be such as to test their general familiarity with the various classes of stores and the procedure   followed in the Stores Depots and in the Accounts Office, and the practical knowledge of the procedure relating   to the verification of    stock    and    stores,    adjustment arising from such verification and preparation and disposal of stock verification reports.

3.  Before an officiating Stock Verifier is permitted to appear in this examination he should have obtained branches of works: �

(i) Loco Depot, (2) Carriage and   Wagon   Depot, (3) Signal Shop, (4) Power House Electric Stores, (5) General Stores, (6) Permanent Way Material, (7) Engineering Stores, (8) Traffic Stores, (9) Engine Shed Stores, (10) Train Examiners’ Stores, (11) Medical Instruments, (12) Office Tools and Plant, (13) Stationery Stores, (14) Stores Accounts Office, familiarity with methods and reasons for stores adjustments, (15) Disposal of Stock Verifier’s Reports.

4.  The examination will consist of a written paper and a viva voce test and 50% of the maximum marks in the written paper as well as the viva voce test will be required to secure a pass.

5.  The examination will be conducted by the Head of each office (assisted by an office the Stores Department) who will also decide the intervals at which it should be held.

6. The staff appointed as Accounts Stock Verifier will be required to pass the Appendix-4 IREM examination within three chances to be availed within a period of 4 years of their joining of the post of Accounts Stock Verifier, failing which they will be reverted to the parent cadre. The examination will be conducted by the Head of Office assisted by an officer of the Stores Department at least once annually.

(Authority: Ministry of Railway’s letter no. 2000/AC-II/20/23 (Vol-I) dated 22-09-2009)–acs no.212

7.  Stock verifiers who have passed the examination prescribed in Appendix 3 in Inspector of Stores   Accounts Group need not pass the examination prescribed in this Appendix for the purpose of their confirmation and drawal of increments.

8.  No alterations shall be made   in   these   rules without the prior sanction of the Railway Board.

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