APPENDIX 3 

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,  (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: 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:

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 10th chance, reference may be made to Railway Board. No reference will be made to Board for chance beyond 10th chance.

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. 


13.
Answer books of the candidates will be destroyed after a period of six months from the date of declaration of the final result after obtaining vigilance clearance.

(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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