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      Field Training
         Stores Accounts


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Stores Accounts

  1. How many store items are there in this zonal Railway?  What is the break-up of ‘A’, ‘B’ & ‘C’ category items? What is the total value of purchases?
  2. Two cases of quantity vetting
    • Study the history sheets.
    • Check calculations taking into account out of stock period.
    • Work out AAC and quantity to be procured.
  3. Stores tenders – one case of each type
    • Bulletin tender
    • Advertised tender
    • Special limited tender from RDSO approved sources or sources on GM’s panel. How does a panel get approved?
    • Procurement against PAC
  4. See any cases with reference to splitting of quantity among more than one tenderers.
  5. Stores budget of the zonal railway-see how the revised/final estimates were worked out in the last financial year, prepare self-contained note with figures.
  6. Stores suspense heads, study 
    • Purchase (indigenous)
    • Purchase (imported)
    • Sales suspense
    • SINT- Purchase
    • SINT- DTR
    • What is the balance in each head to the end of the previous month?
  7. Study items over 1 year old under each suspense head and analyze reasons for the same. What is the stores Accounts Branch’s action plan to improve the figures?
  8. Vetting of purchase order (2 cases) with ref. to purchase case and tender proceedings.
  9. Passing of stores bills (2 cases)- see the case of reimbursement of freight charges price variation as per PVC.


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