RBE No. 01/2005: Cashier – Syllabus for selection to Group-B post

No.E(GP)2004/2/20, dated 07.02.2005

Sub: Syllabus for selection to Group-B post of Assistant Chief Cashier on Railways/ Production Units.

1. The matter in regard to prescribing a uniform syllabus for promotion to the Group ‘B’ post of Assistant Chief Cashier (Rs.7500-12000) has been under consideration of the Board. The syllabus, approved by the Board, is enclosed for guidance and a necessary action. The revised syllabus may be given vide publicity and circulated amongst the eligible candidates. 

2. The enclosed syllabus will be effective from the date of issue of this letter. However, selections which have already been finalized or have been initiated otherwise than in accordance with the enclosed the syllabus, need not be disturbed.

3. Please acknowledge receipt.

Syllabus for written test for the post of

Assistant Chief Cashier Group ‘B’ (Rs.7500-12000)

Distribution of Marks

Part-A		Maximum Marks
I	Establishment Rules	25
II	Financial Rules	25
Part-B
III	Professional subject	100

Part-A

Establishment Rules

(a) Personal Management:

Organization of the Accounts and Personnel Department in the Railways. The objective of the A/cs and Personnel Department, functions and policies of the A/cs and Personnel Department. Role of the Accounts and Personal Officers in the HQ and in the Division.

Classification of the services: Promotion Policies and methods with special reference to reservation in Railway services.

Leadership Styles, formal and informal leadership, leadership quality, different leadership styles, Democratic or participative leadership style, Advantage of participation, Joint Council of the Management, Negotiating Machinery schemes, Zonal and Divisional Corporate enterprises Group SBF, Educational Assistance.

(b) Labour Relation and welfare:

Important Recognized Trade Unions in Railways and their role. Role of un-recognized Unions and method of dealing with them.

Industrial dispute and legislative framework, causes of industrial dispute, basic remedies, Industrial Dispute Act, 1947, Handling of Grievances.

Hours of Employment Regulation, Overtime, Job Analysis and its mechanism.

Factories Act, Special Rules for Workshop Staff in the Railways.

The Workmen’s Compensation Act, Ex-Gratia Payment, Incentive Bonus Scheme, PLB.

IRCA and its functions, Railways Act, 1989.

(c) Welfare:

Pass Rules.

Retirement benefits under the PF and Pension Scheme. Final Settlement.

Welfare for the whole family for the Railway men, concept and Practice obtaining on the Railways.

DAR and Railway Service Conduct Rules.

(d) Official Language Policy and Official Language Rules.

Financial Rules:

Parliamentary Control Over Railway Finance, Public Accountability.

Financial Planning and Budgeting – Budgetary and Financial Review, Appropriation Account.

Rules of Allocation, Classification of expenditure, Control over Expenditure, Responsibility accounting, Performance budgeting, Exchequer Control, Financial result of working.

Works Programme, Financial Justification of Works, Survey Capital Expenditure, Productivity Test.

Rules and Procedure relating to Tenders and Contracts of works, Procurement of Stores.

Procedure for processing and finalizing the Audit Objections and Draft-Para.

Financial Control over stores expenditure, purchase and store keeping procedures – Inventory Control and ABC analysis.

Financial and Cost Control.

Delegation of Powers.

Standards of financial propriety.

Recommended Readings:

(i) Indian Railway Administration and Finance and Introduction – Chapter III, V, VII and VIII.

(ii) Indian Railway Code for Accounts Deptt. Vol-I.

(iii) Indian Railway Code for Engineering Department – Chapters II, V, IX to XIV.

(iv) Indian Railway Financial Code, Volumes-I & II.

(v) Indian Railway Establishment Manual.

(vi) Indian Railway Establishment Code.

(vii) D&AR Rules/ Rly. Service Conduct Rules.

(viii) Indian Railway Code for Stores Department.

(ix) Report of the Task Force on Budgetary, Accounting and Management Practices on Railways-I & II Report.

(x) Report by the Committee on techniques on Financial Appraisal of Railway Project.

(xi) Indian Railway Code for Mechanical Department.

(xii) Rajbhasha Niyamavali

Part-B

1. Duties of Asstt. Chief Cashier.

2. Functions and Procedure of Cash Office:

Financial organization historical background – Evolution of financial Organization on the Railways and its functions, Railway Accounts.

Evolution of Indian Railways historical background.

Structure and objective of Railway Management.

Management Accountability.

Duties of Divisional Cashier (Cash).

Procedure of Accountal of Railway earnings.

Direct remittance of Railway Earnings into Banks.

Procedure dealing with various instruments received in Cash Office.

Monitoring of Cash-in-transit.

System of withdrawal of cash from Railway earnings.

Duties of Commercial Staff in Cash Office.

System of Honorarium to Cash Section Staff.

3. Functions and Procedure of Pay Office:

Functions and Procedure of Pay Office.

Duties of Divisional Cashier (Pay).

Procedure of Payment at Divisions/ Construction Units/ Workshops.

In-direct Payments.

Reporting and Investigations of loss of cash/ Stores and other Rly. Property.

Accountal of Deposits.

Surprise Check of Cashiers.

System of Honorarium to Pay Section Staff.

Treasury Rules of the Central Govt. applicable to Railway department.

Advance and Arrears Claims.

Disallowance and Objections.

Petty Contingent Expenses, Cash Imprest.

Departmental Regulation Organization and office procedure.

Payment to Workshop Labour.

Departmental Regulation Organization and office procedure.

Bills.

Detailed Accounting Procedure (Para 429 to 455 of Accounts Code – Vol-I).

Recommended Readings:

(i) Indian Railway Finance Code Vol-I (Chapters I, X and XI)

(ii) Indian Railway Administration and Finance – An introduction – 1991 Edition (Chapters I, II, X and XI)

(iii) Indian Railway Code for Accounts Deptt. Vol-I (Chapters I, XI and XIX)

(iv) Indian Railway Code for the Mechanical Department (Workshop) 1991 Edition (Chapter III)

(v) Manual of Cash and Pay Department.

Download Railway Board Circular RBE No. 01/2005

Forward reference ⇒ RBE No.