Checked 30 September 2026. The pattern is Board letter E(GP)2022/2/4 (28.06.2022, 22.07.2022, 22.09.2022) and the syllabus its letter of 07.11.2022, both reprinted in East Coast Railway's 2025-26 notification. A new Board letter would replace them; check the annexure of your cycle's notification.
The 30% LDCE for Assistant Financial Adviser (also called Assistant Divisional Finance Manager, AFA/ADFM, Level 9) is one computer-based paper: 175 questions, of which you answer any 150, in 3 hours, with one mark for a right answer and a third of a mark taken away for a wrong one. You need 90 of 150 to qualify. After that come a medical test, a viva and an assessment of your record of service. This guide sets out the paper exactly as the Railway Board fixed it for AFA, the syllabus heads behind each part, and the places where general Group B pages print the wrong table for Accounts.
ProSyllabus is an independent study site. We are not affiliated with Indian Railways, the Railway Board, RRB/Ajmer, NAIR Vadodara or any zonal railway. Every rule below is quoted or summarised from their published letters, and your zone's Accounts and Personnel offices decide every application.
Board letters E(GP)2022/2/4 of 28.06.2022, 22.07.2022 and 22.09.2022; East Coast Railway notification of 23.12.2025, para 6.
Where other pages get this wrong
For AFA the third part of the paper is Management Accounting and Financial Justification for expenditure, 30 questions. It is not Establishment and Financial Rules.
Commonly published instead: Many Group B LDCE pages, and until now our own exam record, describe every department's paper as technical subject + general knowledge with Official Language + "Establishment and Financial Rules" (30).
That is the general structure in the Board letter of 28.06.2022. The Board's letter of 22.07.2022 revised it for AFA alone: 105 professional questions, 40 general knowledge (with 15 optional Official Language questions) and 30 on Management Accounting and Financial Justification, and it says the older AFA syllabus letters "stand modified to that extent". East Coast Railway's 2025-26 notification prints the same 105 / 40 / 30 table. Its own introductory sentence still mentions "Establishment and Financial Rules" — a leftover from the general text; the table is what the CBT follows.
The paper, part by part
| Part | What it covers | Questions |
|---|---|---|
| A (i) Professional subject | General Principles of Govt. Accounting and Audit with special reference to Railways; Books and Budget including Traffic Books; Traffic Accounts and Statistics; Establishment; General Expenditure; Workshop Accounts; Stores Accounts | 105 (7 heads × 15) |
| A (ii) General knowledge | General knowledge, including optional questions of 15 marks on Official Language Policy and Rules | 40 |
| A (iii) Management accounting | Management Accounting and Financial Justification for expenditure | 30 |
| Total set | Bilingual objective paper, four options per question | 175 |
| To be attempted | Any 150 of the 175 | 150 (= 150 marks) |
Official: Board letter of 22.07.2022 (the AFA split), letter of 22.09.2022 (attempt any 150 of 175, including the 15 Rajbhasha questions) and the East Coast Railway notification of 23.12.2025. The bilingual English and Hindi paper is our reading of the NAIR AFA question papers of 2022 to 2024. The Board does not say how the 25 questions you may leave are spread across the three parts.
Read the numbers carefully. 175 questions are set and 150 count. There is no separate "optional section" of 25 questions: you simply stop at 150 attempts and choose which to leave. Of the 40 general-knowledge questions, 15 are on Official Language policy and rules and are marked optional in the letter, which is why the Board clarified in September 2022 that AFA candidates attempt any 150 "including" those 15. In the Accounts department the Official Language block is worth 15 marks in both the 70% selection and the 30% LDCE, while other departments carry 10 in their 70% selection (Board letter of 11.11.2022).
Marking, time and what counts as a pass
| Rule | Value | Source |
|---|---|---|
| Marks per right answer | 1 | E(GP)2022/2/4 of 28.06.2022; ECoR notification para 6(b) |
| Deduction per wrong answer | one third of the marks for that question | same |
| Unanswered question | 0 (no deduction) | our reading: the deduction applies to "every wrong answer" |
| Duration | 3 hours | ECoR notification para 6 B(iii) |
| Total marks | 150 | ECoR notification para 6 B(i) |
| Qualifying mark, general | 90 (60%) | ECoR notification para 6 B(ii) |
| Qualifying mark, SC/ST | three fifths of the general mark; 54 is our arithmetic | RBE 69/2026 |
| Supplementary exam | none for a 30% LDCE | E(GP)2022/2/4 of 28.06.2022, para (x) |
The expected value of a guess is simple arithmetic (ours). With four options and no option ruled out, a guess is right one time in four: +1 × 1/4 − 1/3 × 3/4 = 0 on average, with added risk. Rule out one option and it becomes +1/3 − 1/3 × 2/3 = +0.11; rule out two and it is +0.33. Because only 150 answers count, the real choice is often not "guess or leave blank" but "which 150": a weak guess should not take the place of a question elsewhere in the paper that you are likelier to get right.
Your AFA LDCE net score against the qualifying line
Enter how many of your attempted questions were right and how many were wrong. You may attempt at most 150 of the 175. The calculator applies +1 for a right answer and −1/3 for a wrong one, then compares the result with 90 (general) or 54 (SC/ST, three fifths of 90).
Rules: Board letter E(GP)2022/2/4 of 28.06.2022 and ECoR notification of 23.12.2025 (+1, −1/3, 150 of 175, qualifying 90); RBE 69/2026 (SC/ST three fifths). The warning range near the line is our choice: in ECoR's 2026 AFA table, normalisation and rescaling moved final marks by between −1.39 and +3.62 marks (our arithmetic). Unanswered questions score zero.
| Right | Wrong | Net (ours) | Against 90 | Against 54 (SC/ST) |
|---|---|---|---|---|
| 120 | 30 | 110.00 | +20.00 | +56.00 |
| 105 | 45 | 90.00 | 0.00 | +36.00 |
| 100 | 30 | 90.00 | 0.00 | +36.00 |
| 95 | 20 | 88.33 | −1.67 | +34.33 |
| 70 | 48 | 54.00 | −36.00 | 0.00 |
Worked examples of the same formula for readers whose browser does not run the calculator. All are our arithmetic.
Syllabus: the heads the Board printed for AFA
The Board's syllabus letter of 07.11.2022 carries a separate syllabus titled "70% Selection and 30% LDCE for Group B post of Assistant Financial Adviser in Accounts Department". East Coast Railway attached it to its 2025-26 notification unchanged. It has seven heads, and it is broader than the three-part mark table: GFR, IT, taxation and other departments' working appear as syllabus heads without a separate question count.
| Head | Printed content | Where it sits in the mark table (our reading) |
|---|---|---|
| (i) Professional subject | General Principles of Govt. Accounting and Audit with special reference to Railways; Books and Budget including Traffic Book; Traffic Accounts and Statistics; Establishment; General Expenditure; Workshop Accounts; Stores Accounts | A (i), 15 questions per head |
| (ii) Management Accounting and Financial Justification for expenditure | As titled | A (iii), 30 questions |
| (iii) General Financial Rules | GFR | Not given its own count; likely inside professional or GK questions |
| (iv) Information Technology | IT in general with specific reference to Railway's IT applications | Not given its own count |
| (v) Taxation | Taxation matters with special focus on GST and Income Tax | Not given its own count |
| (vi) Other departments | Basic knowledge of the working of other Executive Departments including the technical terms | Not given its own count |
| (vii) Any other topic | Any other topic felt necessary from time to time | Open-ended |
Official: Board letter E(GP)2022/2/4 of 07.11.2022, reproduced in the ECoR notification of 23.12.2025. The third column is our reading; the Board does not map heads (iii) to (vii) onto the question table.
The Establishment Rules and Financial Rules syllabi in the same annex
The same annex carries the syllabi for "Establishment Rules" (11 heads) and "Financial Rules" (17 heads) that other departments' papers use. They overlap heavily with AFA work, and several AFA heads name the same subjects, so they are a useful map even though they are not the AFA mark table.
| Annex syllabus | Sample heads, as printed |
|---|---|
| Establishment Rules (11 heads) | Organisation of the Personnel Department; recruitment and training, APARs; seniority, lien, transfers, promotion, leave, pass rules, HOER, pay rules; manpower planning and creation of posts; D&A Rules 1968; Conduct Rules 1966; retirement benefits and NPS; staff welfare; industrial relations and labour codes; RTI; railway e-office, HRMS, IPAS |
| Financial Rules (17 heads) | Parliamentary control and canons of financial propriety; railway budget and budget cycle; allocation and control of expenditure; works programme, financial justification and estimates; stores expenditure and inventory control; workshop cost control; tenders and contracts; audit objections and draft paras; delegation of powers; losses and frauds; GFR; GeM; classification of revenue; IT; GST and income tax; CGA and C&AG; any other topic |
For AFA candidates the practical point (our reading) is that the Financial Rules list reads like an index of the "Financial Justification" and "General Expenditure" questions, and the Establishment Rules list mirrors the professional "Establishment" head. Candidates who passed Appendix-3 will recognise most of it; the sibling guide on the Appendix-3 IREM pattern and syllabus covers that exam.
How the pattern got here
| Period | Pattern | Source |
|---|---|---|
| Before 2019 | Zonal LDCE with two papers (Paper-I and Paper-II), including subjective questions; post then called AAO | IREM Ch II; RBA 15/2013 |
| 2019 | Objective pre-qualifying exam introduced for LDCEs (E(GP)2018/2/31 of 19.03.2019) | cited in E(GP)2022/2/4 of 28.06.2022 |
| From 01.01.2023 | One centralised CBT, one paper, 150 marks; Paper-I and Paper-II topics merged | E(GP)2022/2/4 of 28.06.2022 |
| From 22.07.2022 (AFA only) | 105 / 40 / 30 split with Management Accounting | E(GP)2022/2/4 of 22.07.2022 |
| 2022 to 2024 | CBT conducted by NAIR, Vadodara | NAIR pages |
| 2025-26 cycle | CBT conducted by RRB/Ajmer, on two dates with normalisation | E(GP)2024/2/37 of 12.12.2025 and 02.04.2026 |
Two older descriptions still circulate and both are superseded. IREM's paragraphs on two papers with a subjective element describe the pre-2022 zonal exam, and the "Establishment and Financial Rules" table describes other departments. The Board letter of 28.06.2022 also removed the notion of a separate subjective paper: the whole LDCE is objective.
Where to find real past papers
NAIR published the AFA papers of the three sittings it ran: the CBT of 20.11.2022 with its final answer key, the 30% LDCE of 25.06.2023, and the special drive of 04.08.2024. They are linked in the sources below. The 2026 paper, conducted by RRB/Ajmer, had not been published on RRB/Ajmer's Group B page when we checked on 30 September 2026.
A study split that follows the marks
Our suggested order, from the mark table (not an official plan)
- Start with the seven professional heads: 105 of 175 questions, 15 each. A weak head costs up to 15 questions, so none can be skipped.
- Management Accounting and Financial Justification is a single block of 30, the largest single head in the paper. Practise justification arithmetic (return on investment, cost comparisons) as well as definitions.
- General knowledge (25 plus 15 Official Language): the 15 Official Language questions are optional but count if attempted. Many candidates find them the most predictable marks in the paper.
- GFR, GST and income tax, railway IT applications and other departments' terms are syllabus heads without a count; revise them after the counted blocks.
Our reading of the Board letters of 22.07.2022 and 07.11.2022. The Board fixes the question count per part, not a study order.
How many questions are in the railway AFA LDCE?
175 questions are set and you attempt any 150, in one paper of 3 hours. Each answer carries one mark, so the paper is out of 150.
Is there negative marking in the AFA LDCE?
Yes. One third of the marks for a question is deducted for each wrong answer. Unanswered questions score zero.
What is the qualifying mark?
90 out of 150 for general candidates. For SC and ST candidates the written qualifying mark is three fifths of the general mark, which works out to 54 (our arithmetic).
Does the AFA paper have an Establishment and Financial Rules section?
Not as a counted part. For AFA the Board replaced it with Management Accounting and Financial Justification for expenditure, 30 questions (letter of 22.07.2022). The Establishment and Financial Rules syllabi are printed in the same annex and overlap with AFA topics.
Are the Official Language questions compulsory?
They are 15 optional questions within the 40 general-knowledge questions. You may attempt them as part of your 150. In Accounts they carry 15 marks in both the 70% selection and the 30% LDCE.
Is there a subjective paper?
No. Since the Board letter of 28.06.2022 the LDCE is one objective CBT paper. The two-paper pattern in IREM describes the older zonal exams.
Who sets the paper now?
NAIR, Vadodara ran the CBT from 2022 to 2024. From the 2025-26 cycle the Board nominated RRB/Ajmer.
Is there a supplementary exam if I miss the CBT?
No. The Board letter of 28.06.2022 says there is no supplementary exam for a 30% LDCE.
More in this series
- Eligibility: Level 6, five years and Appendix-3
- 70% selection vs 30% LDCE: which route
- Pass marks: 90 in the CBT, 30 in viva and record of service
- CBT dates, results and history
- Appendix-3 IREM eligibility, nomination and the ladder to Sr. SO and AFA
- Appendix-3 IREM pass marks and exemption rules
- Appendix-3 IREM exam pattern and syllabus
- How 2026 LDCE scores were rescaled and normalised (AEN table)
- Railway Group B LDCE notice board — official updates
Sources
- official — Railway Board — E(GP)2022/2/4 dated 28.06.2022: centralised CBT for Group B from 01.01.2023, one paper, 175/150, −1/3, qualifying 90
- official — Railway Board — E(GP)2022/2/4 dated 22.07.2022: question distribution for the AFA 30% LDCE (105 / 40 / 30)
- official — Railway Board — E(GP)2022/2/4 dated 22.09.2022: AFA candidates attempt any 150 of 175
- official — Railway Board — E(GP)2022/2/4 dated 11.11.2022: Official Language questions carry 15 marks in Accounts, both routes
- official — Railway Board — E(GP)2022/2/4 dated 07.11.2022: syllabi, including "70% Selection and 30% LDCE for Group B post of AFA"
- official — East Coast Railway, Office of the PFA — notification No. ECoR/ACCTS/BBS/ADMN/30% LDCE/2025-26/2232 dated 23.12.2025 (AFA/ADFM 30% LDCE, 8 posts, with the AFA syllabus)
- official — Railway Board — letter dated 10.11.2022, introduction of centralised CBT in all departments having organised services (cited by ECoR for the AFA mark split)
- official — Railway Board — IREM Vol I, Chapter II, paras 201-207 (Group B promotion; parts superseded by the CBT letters)
- official — Railway Board — RBA 15/2013, No. 2013/AC-II/20/Misc dated 24.06.2013 (Group B 70% selection / 30% LDCE to AAO/AFA)
- official — NAIR — AFA question paper, CBT for Group B LDCE of 20.11.2022
- official — NAIR — final answer key of AFA, CBT of 20.11.2022
- official — NAIR — AFA question paper with key, CBT for 30% LDCE 2023 (25.06.2023)
- official — NAIR — AFA question paper with key, special drive against 30% LDCE (CBT 04.08.2024)
- official — Railway Board — E(GP)2024/2/37 dated 12.12.2025: 30% LDCE 2025-26 by RRB/Ajmer on 08.03.2026, HRMS applications, model calendar
- official — Railway Board — E(GP)2024/2/37 dated 02.04.2026: CBT on 24.05.2026 and 31.05.2026 with normalisation; revised calendar
- official — Railway Board — RBE 69/2026, No. 2022-E(SCT)I/25/14 dated 31.08.2026: SC/ST qualifying-mark relaxation, non-safety categories
- official — RRB/Ajmer — "Group B Selection" page ("content will be published soon" on 30.09.2026)
official = a document published by the conducting body. reported = a news or coaching site we could not check against an original. Where sources disagree this page says so rather than picking one.








