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Presented
By
M.Nageswara Rao,
SSO(A)/Secunderabad
Presented
By
M.Nageswara Rao,
SSO(A)/Secunderabad
2
3
4
5
Before discussion
on Annexure J,
lets have a look
at significance of
Appropriation
Accounts.
6
7
8
9
Appropriation Accounts
- Annexures
10
Appropriation Accounts
- Annexures
11
Appropriation Accounts
- Annexures
12
Appropriation Accounts
- Annexures
Appropriation Accounts
- Annexures
13
Among all
Annexures, the
Annexure J
reflects the
quality of
working of the
Accounts
Department.
14
15
16
17
18
What is the
mis - classification ?
Examples are
19
How Mis Classification occurs? –
Four stages
20
21
Areas of mis – classification
22
Areas of mis – classification
23
Areas of Mistakes
24
25
26
Demand No. 9
Demand No. 8
27
Demand No. 12
Demand No. 11 ( 11-120-25)

28
Voted
Charged

29
Development Fund (DF)
Depreciation Reserve Fund (D R F)

30
D R F – Depreciation Reserve Fund
CAPITAL

31
CAPITAL
D R F – Depreciation Reserve Fund
32
33

34
Demand No. 4
Demand No. 2

35
Demand No.7
Demand No. 12

36
Demand No. 6 (06-210) – It is a previous
accepted allocation.
Demand No.8 (08 -531) – New allocation
in place of 06-210

37
Demand No. 11
Demand No. 9

38
M A R
CAPITAL

39
VOTED
CHARGED

40
CAPITAL
D R F
41

42
Demand No. 4 – Minus Debit
Demand No. 4 - Credit Side as CRRM

43
Indian Rly. Misc. Deposits
Track Renewals Plan Head

44
Sundry Earnings – Abstract Z -650
Goods Earnings - Abstract Y
45
46
47
48
49
50
To percolate the
awareness of distinction
between Revenue
expenditure and capital
Expenditure.
51
By conducting
refresher courses
among the staff,
because
Prevention is
better than Cure.
52
The References
cum General
Areas to be taken
note of
53
54
55
It is to suggest, that the
materiality concept, which is
applicable at present in the
commercial concerns can be
applied to Railways also.
 Because there is no merit
in excluding Government
organizations from the scope
of Materiality Concept.
56
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NEW PENSION SCHEME
62
While uploading to NSDL, the Head 000071 02 is operated on
Debit Side for both Govt. and Employee contribution
While uploading to NSDL, the Head 000071 02 is operated on
Debit Side for both Govt. and Employee contribution
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Annexure j of Appropriation Accounts of Indian Railways