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QUALIFYING
EXAMINATION FOR PROMOTION TO THE RANK OF SECTION OFFICER (A/Cs),
INSPECTORS OF STATION ACCOUNTS AND INSPECTORS OF STORES ACCOUNTS I. The examination will be held once each year and will be conducted by the Railway Board. The subjects and rules of examination are given below. 2. Every candidate will be required to appear in the compulsory subjects and in one of the combinations of the optional subjects. The maximum marks for each paper will be 100. (Authority Board's letter No. A(E)/A3/2017/10/ I dated 25-09-2017 )
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, (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: General Category: 40 %. SC/ST category: 30%. (ii) Each optional subject: General category: 40% in each paper separately and 45% in aggregate in both papers. For SC/ST category these marks will be 30 and 35% respectively. (iii) A candidate who fails in the examination but shows marked excellence in any subject by obtaining not less than 60% of the maximum marks of that subject will be exempted from further examination in that subject in subsequent examinations. (iv) Deleted.(Authority Board's letter No. A(E)/A3/2017/10/ I dated 25-09-2017 ) (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:
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 Board’s 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.
(Authority Board's letter No. A(E)/A3/2017/10/ I dated 25-09-2017 ) 14. There is no prevision of re-evaluation/re-assessment in Appendix-III Examination, Rechecks of totals of marks and arithmetic mistake are permissible only. (Authority Board's letter No, A(E)/A3/2018/10/2 dated 22-05-2018 )
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