(a) whether the Government has successfully completed the pilot study for the introduction of the accrual accounting system in the Ajmer Division in the North Western Railway Zone (NWRZ);
(b) if so, the details thereof including the proposed time period for extending the comprehensive accrual accounting plan to all Railway Zones, including the Southern Railway Zone (SRZ);
(c) whether the Government has undertaken employee training programmes to equip employees of the Railways with the skill required for accounting under the accrual system; and
(d) if so, the details thereof and if not, the reasons therefor?