Departmental Account

nlirmatory xamination
ory
or
21020
sUBJECT: ACCoUNTIN
NoveROCEDURE (WITII BOOK)
ACCo MANUAL.
1B0OK ALLOWE): ,ACCOUNTS
nCC
CI
TIME: 3 HOURS MAXIMUM MARKS: 100

INSTRUCTIONS:

uesuon No. IIs1s compulsor

1. This question papcr contaiis 7 (sevcn) qurt pages.
ss, Question No conpulsary and candidat
should answer any (live) questions
> fiom
uCstions from the
ns and 4
questions,
6 (six) only will be eyat
aining
2. Imore than 5 optional questions are atlempted, anuwcrs the Iirst optional queviions
of
and the rest will he ignorcd. with the
3. Candidates are expected to give precise answers to cacth question in accordance
and alete in the
instructions. quoling rules n suport ot the answers. Seleclive reproduction he relevant provision
sus answers. Selccu
ACCOunts Manual will not be
The marks carricd by the questionpart are indicated against
5.
hen
All parts of a question shall be allempted tlogether the answer boo
in
6. Making any identificalion mark in the answer book or writing the roll number at places
other than specificd
place is not permiled.
7. Do not use dillerenl pens/ink while answering questions.
8. Any page or portionof the nage blank in the answer book may be siruck OL
lct
given on ihe front cover page of the Main Answer Baok. mention the page number ol the Answer
anie
book(s)where answer to cach question has been writen.

1
Question
(A)Choose the most appropriate answer: (1*10= 10 marks)

1. Chief Accounting Authority of a Ministry is

a. Secretary
b. Principal Chief Controller of Accounts
C. Financial Advisor
d. Controler General of Accounts

2. 'Negotiable' cheques refer to which category of cheques:

a. Category 'A'
b. Category 'B
C. Category 'C"
d. Category D

3 Who is the competent authority for decicding on delegation of cheque drawing powers to DDO?
a. Pr.CCA/CCACA
b. Financial Advisor
c. Secretary concerned
d. Controller General of Accounts

4. CDDOs are permitted to make which of the following payments

a. Short term loans to govt. servants
recoverable in less than 60 instalments
b. All categories of advances lo govi servants
C. Both a &b
d. Neither a nor b
 the lom
Transfer Entrics are maoe ta (C)True or fahe (s S marka)

Amount ailocaled to agent ,

aCAM33 Authorisaljon s üvailable for
b. CAM 34 reappropratian by the functions gh Le of
CAM 43 2 PAOShave seW a Bank Rec0ne nent to DIMOs on annual basis
d CAM 44 3 The Pnneial Aecunts OMice far the issue of cheqebooks to its CDDOs
hlshnent Check RegisterIsto
6. Which of the following &aTe true
rnp S7 office
edbemain for cach DDO Dy he Pay and Accounts
a Itie I
preared
nd
by the Pay and Aut» Omice
Aui Office 5. AFully vouchcu contingency Bupcn authority.
for Major Hcn 7Crequire specia sanoto Dy
s ppared
C Both a &b
d. NeitheT a not b
Question 2. Answer he followln (82-16)
7. Which of the tollowing statements rc visAual pension tw'are false? 1 What are the checks fo be cxercised by te
y te Pay Acceruns Cuce on reccipt of
Pay and Acceunts
Mam Scrol
S SAnctknod by the Pay&A tsOffice with supporting documents?
b. Iis sanetioned in case PAO
period
al pension case cannot be finalised wuthn reenbed 2 what sthe purtse of permanent advance? What is the role of and serutiny carricd oul by Pay
and Acounts Olice w.rtpemmanent advances?

CBol a&b
d Neither a ner b
Question 3. Answer the following: 44-16)
Jarnsdictin of internal audit does oxt le:
NCDDOs
b.Indian Missios ahruad 1What information does the Statemet Na 3 of Finanee Accounts- Loans & Advances by the
CDIM% Union CGovernmeni, contain?
from Nodal branches.
d Nanc of the ahove
escDe he actions to be taken by a in CBDT upon receipt of DMS
ZAD

3. What are he roles & responsibilites ofe Pay & Accounts Oicer in proCEssing pension
ening of PD accurH euiad peTmisn of payments?
CA 4 Enuneate any W duties of Intemal Audíid perCAM.
Ministry Departuert cnncernedd
c. FA concermed
(44-16)
Question 4.Answer the following
dDDOmcerned prcpanng Appropriation
What are the noms for recording rezsons for variations wile
10 Which of the foflowing s'ae true regarding PPOs? Accounts?
aCPAO swes a list ef running scrial nembers for PPOs to each PAO Explain the uses of the various Categuries of cbeques. by the
Pay and Accounts Office while withdrawal of GPF
Tis exercise ts deee an quarterty bais 3. What are checks cxercised by

d
CEch PO coprss 10 digts
All of the above
subscriber?
in the sCruatiny of cstablishment pay bills
4. Describe any 8 checks to be exercisod

(6) P
Iarepet
a
the blanks (1 *S- 5 arks)
of Apropriati AccouTTS, rEs fr all varitics in sub-head exceeding Question 5. Answer the followtag:
(8*2-16)
lo pay d& allowances of an individual that arise
d of eoucts to CDDO» s doc on a bassby the PAO. 1. What is the proces of payment of clams relalung
3Pea duty Check u doac in
cse of alls paid by ater issue of LPC in tollowing minisiry lo anotber
irom one civil
the
Ctered eots
of the to
watch the recoveay of peal rteres on overdue principle and
anstr from
b. TransfeT civilministry to
on torcign service

5. The lvedof Hads of Accout upto which Approprista Accois erc prepaed 1 the PAO in
case of revicw of balances of
be followed by
2 Whal are the guidelincs to
Deposis
b. Permanet Advancs
C. Loans & Advnca u
Providen fud
d Deposits of
Question 6. Answer the following (8*2-16)
1. 1. What is the preseribed
what
procedure 1o pro
prescribed proc
are the functions of the On e ue drawing powers to a DDO?
0. Controller General of
Accounts as per Allocalion ot
Business Rules, 1961?

Question 7. Write short notes on: (4*4-16)

1. SCT & JE
2. Letter of Authorisation
3. Government Guarantees
4. PD Account