Knowledge Booster: Workshop Accounts Edition (25 Aug 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. The allocation and apportionment of Stores overheads to Work orders in PUs: पीयू में वर्क ऑर्डर के लिए स्टोर ओवरहेड का आवंटन और विभाजन:
- A) As a % on Direct Wages of entire PU
- B) As a % on Direct Wages of each shop of PU
- C) As a % on Prime Cost of PU
- D) As a % on Direct Material of PU
Correct Answer: As a % on Direct Material of PU
Explanation: Explanation : A single % rate should be worked out for Stores overhead as % on direct stores.
Q2. Process Costing System is used in Production Units of: प्रक्रिया लागत प्रणाली का उपयोग निम्नलिखित उत्पादन इकाइयों में किया जाता है:
- A) Rail Wheel Manufacture and Foundry Accounts
- B) Carriage Workshops
- C) Wagon Workshops
- D) Component Workshops
Correct Answer: Rail Wheel Manufacture and Foundry Accounts
Explanation: Explanation : Wheel manufacturing and foundry Accounts
Q3. Total Number of Production Units in Indian Railways ______ (as on March 2024) भारतीय रेलवे में उत्पादन इकाइयों की कुल संख्या ______ (मार्च 2024 तक)
- A) 6
- B) 7
- C) 8
- D) 9
Correct Answer: 8
Explanation: Explanation : C.8 (3+3+2)
Q4. HTK stands for ________________ (Hint: workshop Accounts) HTK का मतलब है ________________ (संकेत: कार्यशाला खाते)
- A) Head Time Keeper
- B) Hospital Time Keeper
- C) Head Team Keeper
- D) Head Training Keeper
Correct Answer: Head Time Keeper
Explanation: Explanation : HTK - Head Time Keeper who is u
Q5. To avoid double budgeting under Capital Budget (erstwhile Demand No.16), transfers from PH 7200 to PH 7100 & PH 2100 are deducted from the Gross Budgeting i.e., on Debit side as well as Credit side. Who am I ? पूंजी बजट (पूर्ववर्ती मांग संख्या 16) के अंतर्गत दोहरी बजटिंग से बचने के लिए, पूंजी बजट 7200 से पूंजी बजट 7100 और पूंजी बजट 2100 में किए गए हस्तांतरण को सकल बजट से घटाया जाता है, अर्थात् डेबिट पक्ष और क्रेडिट पक्ष दोनों से। मैं कौन हूँ?
- A) Double Entry
- B) Minus Entry
- C) Reverse Entry
- D) None of these
Correct Answer: None of these
Explanation: Explanation : D. None of these
Q6. IRSP stands for __________________ ( Hint: Plan Head 21) IRSP का संक्षिप्त रूप __________________ है (संकेत: योजना का शीर्ष 21)
- A) Individual Rolling Stock Programme
- B) Itemized Rolling Stock Programme
- C) Independent Rolling Stock Programme
- D) Intermediate Rolling Stock Programme
Correct Answer: Itemized Rolling Stock Programme
Explanation: Explanation : Capital PU 32 – IRSP Non-Bulk Order expenditure (Zonal Railways)
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. IED stands for ________ (Hint: Group Incentive Scheme) आईईडी का पूरा नाम ________ है (संकेत: समूह प्रोत्साहन योजना)
- A) Industrial Engineering Department
- B) Incentive Employees Division
- C) Industrial Employees Department
- D) Incentive Engineering Division
Correct Answer: Industrial Engineering Department
Explanation: Explanation : A. Industrial Engineering Department
Q9. Which one is incorrect in case of Group Incentive Scheme ? समूह प्रोत्साहन योजना के संदर्भ में इनमें से कौन सा कथन गलत है?
- A) Minimum Bonus earning is 20%
- B) Individual Based Incentive Scheme
- C) Maximum Bonus permissible is 50%
- D) Idle time can be booked for power failure of more than one hour only
Correct Answer: Individual Based Incentive Scheme
Explanation: Explanation : B. Individual Based Incentive Scheme (Incorrect)
Q10. 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)
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