Allocations and classification in Indian Railways

for useful of Indian Railways Accounts staff for attempting Appendix III or II (IREM) examinations ( with books question paper)

1. 1 Presented By M.Nageswara Rao Sr.SO (A)/ S.C.Rly / Secunderabad Classification of Accounts

2. Revised Classification of Expenditure & Earnings

3. Group Demand No Demand Name General Superintendence and Services 3. General Superintendence and Services on Railways Repairs & Maintenance 4. Repairs and Maintenance of Permanent Way and Works 5. Repairs and Maintenance of Motive Power 6. Repairs and Maintenance of Carriages and Wagons 7. Repairs and Maintenance of plant and Equipment Operation 8. Operating Expenses-Rolling Stock and Equipment 9. Operating Expenses-Traffic 10. Operating Expenses - Fuel Staff Welfare, Retirement Benefits and Miscellaneous 11. Staff Welfare and Amenities 12. Miscellaneous Working Expenses 13. Provident Fund, Pension and other Retirement Benefits

4. BOSS

5. 09 DEMAND – OPTG.EXPENSES - TRAFFIC

6. 16

7. 17

8. 18

9. 19

10. 20

11. 21 Demand No. 6 (06-210) – It is a previous accepted allocation. Demand No.8 (08 - 593) – New allocation in place of 06-210

12. OBHS

13. NEW PENSION SCHEME N P S DEBIT CREDIT EMPLOYEE CONTRIBUTION SALARY HEAD 000071 01 GOVT CONTRIBUTION 13-890 08 000071 01 23 While uploading to NSDL, the Head 000071 02 is operated on Debit Side for both Govt. and Employee contribution

14. 24

15. 25

16. 26

17. 04 B Demand

18. 03 A Demand

19. Saturday, May 16, 2015 29