वैकल्पिक प्रश्नोत्तर (कारखाना लेखा)

Sr No	Question	Ans
1	Can WMS balance be negative?   A. Yes    B. No     C. Not possible	A
2	What is the reason for negative balance under WMS? A. Irregular booking of stores             B. Irregular booking of Labour C. Clearance is more than booking.   D. All of them	D
3	What is the full form of WAMS? Ans:- Workshop Accounts Management System.
4	What is the full form of WISE? Ans:- Workshop Information System.
5	How many Incentive scheme are available in Indian Railway? A. Two        B. Three         C. One       D. None of the above	A
6	What is the basis of CLW pattern Incentive Scheme? A. Time Allowed               B. Time Clocked                     C. Outturn      D. Time Saving	D
7	What is the basis of Tirupati Incentive Scheme? A. Time Allowed               B. Time Clocked                     C. Outturn      D. Time Saving	C
8	What is the full form of TAMS? Ans :- Traffic Accounts Management System.
9	What is the full form of ARMS? Ans:- Accounting Reforms Management System
10	How many types of Oncost charges in workshop? A. 3        B. 4         C. 2         D. 5	A
11	What is major capital head for WMS? A. 7100                 B. 7300                  C. 7200              D. All of the above	C
12	What is underover charges in workshop? Ans:- Difference of On-Cost charges and Previous month On-Cost charges
13	How many times a gate attendance card is punched for a worker in workshop? A. 4 times            B. 6 Times            C. 2 Times            D. 8 Times	A
14	Will overtime hours should be indorsed on GA Card? A. Yes                    B. No	A
15	Development Suspense Account is maintained at ……….? A. Repair Workshop        B. Production Workshop               C. Zonal Workshop          D. All of them	B
16	Time office is working under ……..? A. Accounts Department     B. Separately              C. Executive       D. None of them	A
17	How many types of workers available in workshops? A. 1 types            B. 4 Types            C. 2 Types            D. 3 Types	D
18	………….. is the basis of finalization of standard bonus percentage in a workshop? A. Allowed Time               B. Cost time        C. Time taken    D. All of them	A
19	What is first document where working hour of a worker against a work-order is being endorsed? A. Route Card    B. Time Sheet       C. GA Card       D. Squad Card	B
20	What is first document where commencement of a manufactioring work being endorsed? A. Route Card                    B. Time Sheet    C. GA Card          D. Squad Card	A
21	What was the earlier method of labour payment in a workshop? Ans:- Box payment
22	Commercial accounting/Accural accounting is being followed by ………….? A. Workshop A/C             B. Traffic A/C      C. Both A & B     D. None	C
23	Which suspense head maintained in workshop to maintained link between commercial accounting and government accounting? A. Labour             B. Traffic              C. DP                     D. BR	A
24	What are the revenue primary units specially used in WMS account under workshop?  A.  34     B. 35      C. 63      D. All	D
25	What are the revenue Primary unit used for Intra railway (Home Rly) adjustment for POH wages and material of rolling stock? A. PU 34               B. PU 35               C. Both A & B     D. None	C
26	What are the revenue Primary unit used for Inter railway (Foreign Rly) adjustment for POH wages and material of rolling stock? A. PU 63               B. PU 64               C. Both A & B     D. None	C
27	Full form of PCO in workshop? A.  Production Control Organization         B. Production Control Office  C. Pollution control organization                D. None	A
28	Which Primary unit is used for correlation between revenue demand and WMS budget? A.  PU  35             B. PU 34               C. PU 29               D. PU 03	A
29	What is the full form of UDM in stores department? A. Universal Depot Module         B. Unit Depot Module    C. Unit Department Module        D. None	B
30	Which demand number covers the expenditure of Rep and maintenance of Carriages and Wagons? A. 10                      B. 05                      C. 06                      D. 08	C
31	Which part of the budget indicates the fund requirement for infrastructure development? A. Capital             B. Revenue         C. Performance                D. Appropriation	A
32	WMS stands for ……..? A. Works Manufacturing Suspense         B. Workshop Making Suspense  C. Workshop Manufacturing Suspense  D. None of the above	C
33	How many Production units are in Indian railway? A. 9                        B.  8                        C. 10                      D.7	B
34	Which is not is production unit in Indian railway? A. ICF                    B. TMW                                C. RWP                 D. RWF	B
35	Railway production units engaged in Rolling Stock manufacture activity will adopt …….. costing system? A. Process           B. Batch                C. Component   D. None	B
36	Costing process adopted by Railway Foundry workshop  is called …….. Costing System? A. Process           B. Batch                C. Component   D. None	A
37	What are the overheads used in production units?                                                          A. FOH                 B. TOH                   C. AOH                  D All of the above	D
38	ERP stands for ……..? A. Enterprise Resource Planning               B. Enterprise Resource Plan        C. Enterprise Railway Planning   D. Engine Rail Plan	A
39	M&P comes under plan head …..? A. 41                      B. 42                      C. 21      D. None	A
40	Plan Head 21 represents ……….? A. Workshop and MFG Unit        B. Rolling Stock                  C. M&P                 D. All	B
41	What is codal life of EOT Cranes? A. 20 yr                B. 25 yr                  C. 10 Yr                 D. 15 yr	B

42

PL number is used for? A. Stock items     B. Non Stock      C. Special Purchase    D. All of the above

A