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Appendix-2/IREM examination

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Appendix-2/IREM examination

Click below link to view the Original order RBA-38

Please connect Board’s letter of even no. dated 18/11/19 under which detailed instructions for introduction of objective type questions in departmental examination for Accounts department (for promotion from Gr. D to Gr. C & Appendix-2 IREM examination) were issued.

A corrigendum is issued for Appendix-2 IREM examination, instructions 18/11/19 may be read as under:-

S.No. Departmental examination for Accounts Department Objective type questions Modified to be read as
1 Appendix-2 IREM examination 80% Objective type questions A single question on any one topic in GRP & Optional Paper in Writing with 20% weight age so that requisite caliber of employee is assessed for writing & comprehension.
1.1 General Rules & Procedures/GRP
1.2 Optional Paper
Certainly! Here’s a refined overview of the Appendix-2 (IREM) examination, commonly referred to as the IREM — Indian Railways Establishment Manual exam, which serves as the qualifying test for promotion beyond Accounts Clerks up to the level of Accounts Assistants:

1. Exam Structure & Syllabus

Pre-2025 Format:

  • The examination comprised three papers:
    1. Elementary Book-Keeping — covers principles of double-entry accounting, journalizing, ledger accounts, cash book, bank transactions, trial balance, trading and profit & loss accounts, balance sheet, depreciation, reserves, etc.
    2. General Rules & Procedure — includes drafting a formal letter and assessing knowledge of office procedures within Railway Accounts, such as general practices across branches.
    3. Optional Subject — chosen from branches like Establishment & Provident Fund; Stores Accounts; General Expenditure; Workshop Accounts; Books & Budget; Coaching/Passenger/Parcels; or Goods & Statistics.
  • Passing Criteria: Minimum 40% per subject.

Updated Format (Effective 2025):

  • Now a Computer-Based Test (CBT) conducted twice yearly by a nominated Zonal Railway, supervised by an Examination Conducting Agency (ECA) engaged via RRB.
  • Includes two 100-mark objective papers only:
    1. Paper 1: Elementary Book-Keeping, plus English Comprehension & Reasoning (newly added).
    2. Paper 2: General Rules & Procedure — covering traffic accounts, general expenditure, stores & workshop, books & budget, etc.
  • The earlier Optional Subject paper has been eliminated.

2. Eligibility & Examination Attempts

  • The examination is mandatory for promotion beyond Accounts Clerk to Accounts Assistant.
  • Number of Attempts:
    • Generally allowed up to 5 attempts. FA&CAO can grant attempts 6–8; GM may permit 9–10 in exceptional circumstances.
    • Direct-Recruit JAAs must clear the exam within two attempts/within three years of joining, failing which services may be terminated.
    • Cashiers/Shroff staff were originally limited to 3 attempts, but this was increased to 10 attempts in 2015 via RBA (Railway Board Authority) notification.

Summary Table

Exam Format Pre-2025 Structure Post-2025 (CBT) Structure
Number of Papers 3 (Bookkeeping, GRP, Optional) 2 (Bookkeeping + English Reasoning, GRP)
Subject Focus Accounting, Procedures, Specialized Branch Accounting + Comprehension, General Rules & Procedure
Exam Mode Conventional (written) Computer-Based (Objective MCQs)
Optional Subject Included Removed
Attempts Allowed 5 normal + discretionary 6–10 Same attempt structure applies

Let me know if you’d like guidance on study resources, past question papers, or details about the upcoming exam calendar!

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