Knowledge Booster: Workshop Accounts Edition (03 Oct 2026)
Welcome to today's Workshop Accounts Knowledge Booster! We've handpicked 10 essential questions from our database to help you sharpen your skills. Dive in and test your knowledge!
Q1. Under Batch Costing in Production Units the Work order No. is assigned to: उत्पादन इकाइयों में बैच कॉस्टिंग के अंतर्गत वर्क ऑर्डर नंबर किसे आवंटित किया जाता है:
- A) Each batch
- B) Each Vehicle
- C) Each requisition order from Zonal Railways
- D) Each drawing/specification assigned by RDSO
Correct Answer: Each batch
Explanation: Explanation : Each batch. On completion of batch quantity completion report is drawn.
Q2. Workshop Accounts - Idle time in CLW Incentive scheme. Which of the following statements is incorrect ? कार्यशाला खाते - सीएलडब्ल्यू प्रोत्साहन योजना में निष्क्रिय समय। निम्नलिखित में से कौन सा कथन गलत है?
- A) An idle time slip is the basis for posting in the Idle card.
- B) Idle time up to 30 minutes in each case booked to the job card (not treated as idle time)
- C) Idle time chargeable to Shop on cost work order
- D) 2% to 5% of Idle time of Direct workers - 10% is debited to concerned supervisor
Correct Answer: Idle time up to 30 minutes in each case booked to the job card (not treated as idle time)
Explanation: Explanation : Correct answer is Idle time up to 15 minutes in each case booked to the job card (not treated as idle time)
Q3. The Capital Primary Unit for Railway Board RSP (Rolling Stock Programme) Bulk Order expenditure is ___________ रेलवे बोर्ड के आरएसपी (रोलिंग स्टॉक प्रोग्राम) थोक ऑर्डर व्यय के लिए पूंजी प्राथमिक इकाई ___________ है।
- A) 30
- B) 31
- C) 32
- D) 33
Correct Answer: 31
Explanation: Explanation : Source: ACS (Advance Correction Slip) No. 3 dated 17.01.2024 to Finance Code Volume 2 (Second Reprint edition 2022)
Q4. The Capital Primary Unit for Zonal Railways IRSP (Itemised Rolling Stock Programme) Non Bulk Order expenditure is ___________ क्षेत्रीय रेलवे के लिए पूंजी प्राथमिक इकाई आईआरएसपी (आइटमाइज्ड रोलिंग स्टॉक प्रोग्राम) गैर-थोक ऑर्डर व्यय ___________ है।
- A) 30
- B) 31
- C) 32
- D) 33
Correct Answer: 32
Explanation: Explanation :
Q5. The direct control over the affairs of all the Workshops including the Budgetary control in a Zonal Railway rests with: क्षेत्रीय रेलवे में बजटीय नियंत्रण सहित सभी कार्यशालाओं के मामलों पर प्रत्यक्ष नियंत्रण किसके पास होता है?
- A) Chief Planning Engineer (CPE)
- B) Chief Rolling Stock Engineer(CRSE)
- C) Chief Motive Power Engineer(CMPE)
- D) Chief Workshop Engineer(CWE)
Correct Answer: Chief Workshop Engineer(CWE)
Explanation: Explanation : CWE exercises overall administrative control of all workshops in a Zonal Railway.
Q6. Rolling Stock Production in Indian Railways follows _______________ Costing system भारतीय रेलवे में रोलिंग स्टॉक उत्पादन _______________ लागत प्रणाली का अनुसरण करता है।
- A) Process
- B) Batch
- C) Job
- D) Revised
Correct Answer: Batch
Explanation: Explanation : Types of costing systems. Process costing - Foundry accounts Job costing - Shop manufactured items Batch costing - Rolling stock production (Production Units) Revised costing - Unit Repair Cost (URC) of POH of Rolling Stock
Q7. Construction and assembly of Rolling Stock, manufacturing of components, Repair and maintenance works related to the Rolling Stock of other Government departments and private bodies is done at: सरकारी विभागों और निजी निकायों के रोलिंग स्टॉक का निर्माण और संयोजन, घटकों का निर्माण, मरम्मत और रखरखाव संबंधी कार्य निम्नलिखित स्थानों पर किए जाते हैं:
- A) Zonal Railway Workshops
- B) Production Units of IR
- C) PSUs of Central Government.
- D) Public Limited Companies
Correct Answer: Zonal Railway Workshops
Explanation: Explanation : Zonal Railway Workshops.
Q8. Idle Time – CLW Incentive System: Which of the following statement is incorrect ? निष्क्रिय समय – सीएलडब्ल्यू प्रोत्साहन प्रणाली: निम्नलिखित में से कौन सा कथन गलत है?
- A) Idle Time – Up to 30 minutes in each case is booked to Job card (not as Idle Time)
- B) Idle Time of Direct Workers is more than 15% - No Incentive Bonus to the concerned Supervisors
- C) Idle time Scheduled Production time minus Actual Production time.
- D) Idle Time chargeable to Shop On Cost Work Order
Correct Answer: Idle Time – Up to 30 minutes in each case is booked to Job card (not as Idle Time)
Explanation: Explanation : A. Idle Time – Up to 30 minutes in each case is booked to Job card (not as Idle Time) - Incorrect
Q9. Which one is not comes under Other Standing Work Orders ? इनमें से कौन सा अन्य स्थायी कार्य आदेशों के अंतर्गत नहीं आता है?
- A) On Cost Work Orders
- B) Raw Materials Stock Work Orders
- C) Manufacturing/Division Work Orders
- D) Revenue Standing Work Orders
Correct Answer: Revenue Standing Work Orders
Explanation: Explanation : D. Revenue Standing Work Orders
Q10. The efficiency of the Railway Workshop activities is dependent on the functions of; रेलवे कार्यशाला की गतिविधियों की दक्षता निम्नलिखित कार्यों पर निर्भर करती है:
- A) Production Control Organization
- B) ERP Management
- C) Progress Office
- D) Time Office
Correct Answer: Production Control Organization
Explanation: Explanation : Production Control Organization involving various functions
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