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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)


6th to 8th chance

9th and 10th chance.

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 Board’s 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 Board’s 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.