Knowledge Booster: NAIR_AFA Edition (03 Jun 2026)
Welcome to today's NAIR_AFA Knowledge Booster! We've handpicked 10 essential questions from our database to help you sharpen your skills. Dive in and test your knowledge!
Q1. Dress allowance is credited directly to the salary of the entitled employees
- A) Twice in a year (Jan and July)
- B) Thrice in a year (Mar Sep and Dec)
- C) Once in a year in January
- D) Once in a year in July
Correct Answer: Once in a year in July
Explanation: Eligible railway staff receive their annual dress allowance as a single payment in their July salary bill.
Q2. Zonal Railway Administrations can take up surveys only after:
- A) Inclusion in Pink Book
- B) Approval of GM
- C) Approval of CAO
- D) None of these
Correct Answer: Inclusion in the Sanctioned Budget through Pink Book
Explanation: Surveys represent a commitment to future capital projects. Therefore, they must be approved at the Board level and included in the Pink Book (the official list of sanctioned works).
Q3. Which statement is NOT TRUE about Fixed Cost?
- A) The fixed cost always relate to a particular scale of capacity
- B) It does not change with the change in the volume of traffic over a period of time
- C) Fixed cost per unit varies inversely with the quantum of traffic
- D) This cost includes the expenses on fuel, lubricants, wages of running staff
Correct Answer: This cost includes the expenses on fuel, lubricants, wages of running staff
Explanation: Expenses on fuel and running staff are 'Variable Costs' because they fluctuate directly with the volume of train movements. [cite: 1142, 1159]
Q4. Debit balance in Purchase Suspense indicates
- A) Material received but bills not paid
- B) Bills paid but material not received
- C) Both the options are correct
- D) Both the options are not correct
Correct Answer: Bills paid but material not received
Explanation: Purchase Suspense records the difference between goods received and payments made; a debit balance signifies that the payment has been processed but the goods haven't reached. [cite: 596, 611]
Q5. Accounts office Balance sheet closing balance represents
- A) Unrealized Station Outstandings
- B) Unrealized Carriage Bills
- C) Unrealized Bills Recoverable
- D) Unrealized Demands Recoverable
Correct Answer: Unrealized Carriage Bills
Explanation: The year-end balance for the Accounts Office specifically tracks bills for freight/carriage that remain unpaid. [cite: 2877, 2884]
Q6. Kosi River Project is located in:
- A) Uttar Pradesh
- B) Madhya Pradesh
- C) Bihar
- D) West Bengal
Correct Answer: Bihar
Explanation: The Kosi Project is a multipurpose project in Bihar, often undertaken in collaboration with Nepal. The Kosi river is known as the 'Sorrow of Bihar' due to frequent flooding.
Q7. Station Balance Sheet prepared by each Station is also known as
- A) Commercial Balance Sheet
- B) Profit & Loss Account of Station
- C) Cash book of Station
- D) Personal Account of Station Master
Correct Answer: Personal Account of Station Master
Explanation: The Station Balance Sheet is a monthly account of debits and credits that acts effectively as a personal account for the Station Master. [cite: 359, 375]
Q8. Scale Check Registers are maintained at which office?
- A) Accounts Office
- B) Pay Bill units
- C) Both above
- D) None of these
Correct Answer: Accounts Office
Explanation: The Scale Check Register, used to verify authorized vs. actual staff strength, is primarily maintained by the Accounts Office.
Q9. Who is the sanctioning authority for any excess above 25% due to change of scope
- A) DRM
- B) SAG Officer
- C) GM
- D) Railway Board
Correct Answer: Railway Board
Explanation: As per Indian Railway delegation of powers, any contract variation exceeding 25% due to a change in scope requires the highest level of approval, which is the Railway Board. [cite: 4, 16]
Q10. Loco performance (GTKM debits/credits) are booked to which PU?
- A) PU 33
- B) PU 61
- C) PU 27
- D) None of these
Correct Answer: PU 61
Explanation: PU 61 is used to account for inter-railway adjustments based on locomotive usage measured in Gross Tonne Kilometers.
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