SAS Main EXAM December 2018

PC-8 (Memory based)

1. 0020-Corporate Tax
2. 3601-Grant-in-aid
3. 8680-foreign exchange of variation (loan)
4. 2235- Social Security and Welfare
5. NPS starts 01.01.2004
6. If payment of loan fall due on 31.03.2018 then it must be recovered in previous working day
7. Cost plus contract definition
8. Dr./Cr. Missing prepared (a) Annually (b) Monthly
9. Appropriation Accounts. Appropriation Accounts of Central Ministries (other than Ministry of
Railways) and of Central Civil Departments (excluding Department of Posts and Defence
Services) shall be prepared by the Principal Accounts Officers of the respective Ministries
and Departments (under the guidance and supervision of the Controller General of Accounts)
and signed by their respective Chief Accounting Authorities Appropriation a/c of central civil
ministries (excluding min of rly) prepared by and signed by CAA
10. Public works(answer)
11. CAM 69
12. CAM 39
13. DMS-Focal point branch
14. Statment 15 & 16
15. Cheque remain valid for 90 days
16. To ensure due performance of the contract, which Security is to be obtained from the successful
bidder after awarded the contract
(a) Bid security (b) Performance Security
17. Bill become voucher when stamped and paid
18. Cheque collected through Pay and Account Officer
19. Which of the following is not a Service department
(a) Survay of india , (b) defence, (c) forest.
20. Income tax deduction above 10000 at the rate of 2%
21. Persistent after consultation with CAG(ans)
22. Undisbursed pay and allowance kept for 3 month by DFO
23. Departmental of expenditure(answer)
24. Government dues tendered in the form of a cheque or draft which is accepted under the
provisions of rule 19 and is honoured on presentation, shall be deemed to have been paid-
(a) where the cheque or draft is tendered to the bank, on the date on which it was cleared and
entered in the receipt scroll;
(b) where a cheque or draft is tendered to a departmental officer (in cases where such tendering
is permissible or required under relevant departmental provisions) on the third working day
after its presentation;
(c) if it is sent by post in pursuance of instructions to make payment by post, on the date on
which the cover containing it is put into the post:
(Iv) all of above
25. Capital vs Revenue
 (a) Capital shall bear all charges for the first construction and equipment of a project as well as
charges for intermediate maintenance of the work
(b) Revenue shall bear subsequent charges for maintenance and all working expenses.
26. In the case of such transactions of the Central Government, including Railways / Postal /
Defence Departments at State treasuries (both banking and non-banking), these shall be
accounted for by the treasuries in the State Section of Treasury Account under the head 'PAO
Suspense - Transactions adjustable by PAO Ministry / Department of ...............' below the
Major head '8658 - Suspense Accounts' for necessary cash settlement by the State Accountant
General with the Pay and Accounts Office.
27. Direct Benefit Transfer. Select in correct (through contractor like option)
28. Central Public Procurement Portal (CPPP) -full form
29. Invitation to tenders by advertisement should be used for procurement of goods of estimated
value of Rs. 25 lakhs (Rupees Twenty Five Lakh)and above
30. Capital receipts during construction mainly to be utilised in reduction of capital expenditure
:Capital receipts in so far they relate to expenditure previously debited to Capital accruing during
the process of construction of a project, shall be utilised in reduction of capital expenditure.
31. Two bid system (simultaneous receipt of separate technical and financial bids) : For purchasing
high value plant, machinery etc. of a complex and technical nature, bids may be obtained in two
parts as under : (i) Technical bid consisting of all technical details along with commercial terms
and conditions; and (ii) Financial bid indicating item-wise price for the items mentioned in the
technical bid.
32. Accounting of exchange variation. The exchange variation in respect of foreign loans that
have been fully repaid shall be adjusted written off to “8680Miscellaneous Government
Accounts -Write off in terms of Government Accounting Rules and the procedures prescribed by
CGA in consultation with CAG.
33. Due date of Leave Travel Concession claim. Leave Travel Concession claim of a government
servant shall fall due for payment on the date succeeding the date of completion of return
journey. The time limit for submission of the claims shall be as under :-
(a) In case advance drawn : Within thirty days of the due date.
(b) In case advance not drawn : Within sixty days of the due date.
34. Lost cheques.—
A request for the issue of a cheque in lieu of a cheque alleged to be lost, may be entertained if
the request is received by the Pay and Accounts Officer or Accounts Officer or cheque-
drawing D.D.O. who had issued the original cheque, within a period of one year from the
date of issue of the original cheque, irrespective of the date on which the relevant claim had
accrued. However, the concerned Principal Accounts Officer may, nevertheless, order
entertainment of such a request received by the Pay and Accounts Officer or Accounts Officer
of cheque-drawing D.D.O. within a period of 3-1/2 years from the date on which the relevant
claim had become due, wherever this is beneficial.
35. Register of valuable used details.
36. Bills for monthly pay and fixed allowances of Government servants may be signed at any time
not earlier than 5 days before the last working day of the month by the labour of which such
pay and allowances are earned and shall be due for payment on the last working day of the
month to which they relate.
37. Last pay Certificate -forwarded after transfer of a employee for ....
Note: Some questions may be different from original questions but context is same
(source: social media)