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APPENDIX 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

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