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Prefers act a Pr 90.03.2017 = Shieh 3 sien alta gf & fare ters aah fat aie [8 sie] Q ‘Roath corte wane’ @ werétett & rg Ry my aera aif Ge ver Br fe ko00 aA a aan A Wet Bg! a) 39,000 OH wie tier meant der Y erate are EP Ahh a aaa omer a aE a) 4,500 (aster) I UR arafers Gare "ane fe he wt ow.one.4e & siera ATR oy we ae # area a a SB) cen, Se rer a rar are ora, hot et Fra As etal TTT eM YE W vGl rer ae GY SHIN 4,900 wr TATA He #1 Gay Te’ ony aa Sr fare Sat wt R400 oH a Ae kar AL 9%) Sieh aah fr ge ara een 1023 wre ‘Sis wr aie orereMe GIN aT el 30.03.2017 ai sie Yt 2,000 fre Ty 4. (8) Preaftitea & fy kre aaa ay ent sae ain) ae : (0) Shit R410 ares a a ree PS Roe ee Fee ee wT stare Re ora el er ‘af wr Tere BF 1054.00.10 By siete eevee Bs wou aera ae Rear aL ge ar A orm arcs Ror am mer Le rer wares Perey ay afer Fray STAT BH (3 oe] Gi) oTTel eh sia ou da Bgaa Seen ye wRare amor Aarera at eaftre wefan ar @ de te ater HH R40 emt a er TI aA ren aR TEA Fe [2 si@5] ase34 (a) arches a & Sept arr arene ara ve wna oft grey a weal Afr ote dear wala oy orga, aft wecord) wife oirediang % ore ara et Coredisng rere Petre apraere err weer Te errata) & are oan a one 8 ch eh weak Tees eaeH ene ea SET SP yer wTtal, ferare Praert aot arftrem fearor atte arftren Frente ef arr Rawr as meme uy Reif TH Re at wear @ Set yer eT oT Waa 8? 200 wal + wee AfarT) 5. Poafeftaa 4 & Reh ay aaai ar Rete ste die aald ge afta witty: 9 Wage 18 we SerEAT &) een ore TNE) AA GT A) are her FR A ore) aT art 8) ad oh gon & fay ery Perel St ser wt 9 aig Sate ay & sieve exer We) udu dao otk ore oust fit a one “fl det ote Sem oraera wes ones 6, Rrenferftaer HS fasrel a oy wiftiee Few ferfery 9) WRT ae AB Se oor anes wT 8) oterer wffat Th) Rafter Chiat waite O) ag tend otk Gar a eT 7. Prefers #-& ial at we ear FEowh (ter # 50 erm Rey 1) ter gaa otal an oftreee @) orate ter oie eon 8 ta ere a) eer a sien B) Dea GID we Ary we moe aes [3 ata] [2x4=8 sie] 14x 2=8 ae] FAx2=8 ate]] AAE~ 3(E) Booklet Code-31 | ASSISTANT ACCOUNTS OFFICER (CIVIL) EXAMINATION, 2017 DECEMBER, 2017 ACCOUNTING PROCEDURE (With Books) Time Allowed :. 2 Hours ‘Maximum Marks : 65 Books allowed : OOhene Central Government Accounts (Receipts and Payments) Rules, 1983, Central Treasury Rules Vol.l. Civil Accounts Manual.(Revised First Edition) Government Accounting Rules, 1990. List of Major and Minor Heads of Accounts of Union and States. ‘Scheme for payment of Pensions to Central Govt. (Civil) Pensioners by Authorised Banks. Forms to be supplied: Note Format of Appropriation Accounts. 21. This question paper contains 4 pages and has 7 questions. Answer question nos. 4 and 2 which are compulsory and any three of the rest. Marks are indicated against each question. The candidates would be expected to answer in a clear and cogent manner. The examinee has to quote the authority in support of the answers (wherever applicable) failing which some marks will be deducted 5. Candidates should write the Booklet Code No.of this question paper on their answershieet in the space provided 6. In the table provided on the front cover page of the answer book, indicate the page number of the answer book where answer to each question or part thereof is written. 7. Do notuse different pensfink for answering questions. Doing so may render the answer script invalid. 8. Strike off all blank pages/space in the answer books. 9. In case of variation between English & Hindi versions, English version will be treated as correct, ON 4. Inrespect of Grant No, 42 - Ministry of Health & Family Welfare, for the year 2016-17, the following details are given (in the format as Major Head - Sub Major Head - Minor Head - Sub Head, all figures are in thousands) - Original Budget as per DDG 2210-01-103-24 Voted 1003,00,00 2210-01-104-02 Voted 58,00,00 2210-01-110-19 Voted 632,00,00 2210-01-410-20 Voted 420,00,00 2210-01-800-26 Voted 60,00,00 2210-05-105-25 Voted 51,00,00 2210-05-105-25 Voted 95,00,00 2210-06-003-04 Voted 637,00 2210-06-101-07 Voted 56,58,00 2210-06-102-05 Voted 11,98,00 aae3Ba] 2 ‘Supplementary Demand obtained during the year 2016-17 is as below : 2210-01-110-19 Voted 18,84,00 2210-01-800-26 Voted 60,00,00 Surrender during the year 2016-17 was made as under 2210-01-103-24 Voted 15,26,10 2210-01-104-02 Voted 1,75,55 2210-01-110-19 Voted 8,00,00 2210-01-110-20 Voted 3,60,00 2210-01-800-28 Voted 29,50,00 2210-05-105-26 Voted 1,94,00 2210-06-101-07 Voted 7,63,50 2210-06-102-05 Voted 9,00,00 Expenditure booked in the accounts for the year 2016-17 is as below : 2210-01-103-24 Voted 983,61,58 2210-01-104-02 Voted 54,18,14 2210-01-110-19 Voted 632,29,24 2210-01-110-20 Voted 399,43,36 2210-01-800-26 Voted 90,50,00 2210-05-105-25 Voted 51,00,00 BPE S289 10-05-105-26 Voted 85,98,84 2210-08-003-04 Voted 480,12 2210-06-101-07 Voted 41,2267 2210-06-102-05 Voted 2,98,00 (a) Prepare head-wise Appropriation account. [11 marks} (b) Indicate the accounting heads for which “Reasons for Saving/Excess” have to be given and mention “Excess was due to...." "Saving was due to...." properly wherever applicable, 19 marks} (c) Is there any case of shortfall in performance of the Grant? £1 marks} 2 (a) Apayment of 85,40,000 was made to a vendor 'X’ through é-Payment on 25.09.2017 by the PAO by debiting 26,00,000 from 3451.05.800 with %60,000 as TDS towards Income Tax. The concerned Accredited Bank reported success on the next day ie. 26.09.2017 and provided the payment scroll, Prepare the accounting entries for payment and incorporation of payment scroll [2 42=4 marks] However, on 03.10.2017, the Accredited Bank reported ‘Failure after Success”, The Bank while reporting the “Failure after Success" status, also retumed the amount of €5,40,000 along with the Receipt Scroll and Chalian. Prepare the accounting entry. [3 marks} 40033 [3] Thereafter, the PAO reissued the Authorization for making the payment through e-mode on the system on 04.10.2017. This time the Bank reported success of the transaction and gave a payment scroll on 05.10.2017. Prepare the accounting entries for re-issue of payment and incorporation of payment scroll [342=5 marks] All the complete accounting entries to be made up to the Minor Head. The héad of Account for Expenditure may be taken as 3451.05.008. f (b) Central Road Fund has been created as a reserve Fund in the Public Account Section under Major Head 8224 by the Government of India into wi is funded by levying a cess on Petrol and High Speed Diesel. An amount of $20,000 crore is transferred at the: beginning of Financial Year 2017-18 from the provisions made in the concerned Grant to Ministry of Road Transport and Highways under Major Head 6054 (Sub Major Head “01"). What shall be the transfer entry (up to Minor Head) in the books of accounts for effecting this transfer? (8 marks} After this transfer, a bill subsequently has been preferred by the concerned DDO to the PAO for transferring an amount of 22,500 crore (through e-payment) as Assistance to Public Sector & Other Undertakings in the form of Grant-in-aid under the Major Head 5054 (Sub Major Head “04"), What shall be the accounting entry? [2 marks} Also prepare the transfer entry for deduct recovery to be made alongside under the same Expenditure Head (5054.04). All transfer entries may be prepared up to Minor Head, [3 marks} Make the Cash Book entries for the following events that happened under a DDO on 30.03.2017. [8 marks] 8) Asum of 8900 was received in Cash by an office employee 'X' towards settlement of outstanding advance given for the purpose of LTC. b) Asum of 89,000 was drawn from the concsmed Accredited Bank against a ‘B' category cheque by the Cashier ‘C’ ¢) Asum of $4,500 (each) was paid in cash to office employees 'Y’ and 'Z’ as honorarium under FR 46, 4) However, while paying the honorarium to ‘Z’, ‘Z informed that his income tax was not fully deducted by the DDO and he is liable to pay 24,900 to the DDO. Therefore’ gives a sum of %400 to the DDO in cash towards his IT. s @) The DDO deposits the pending IT of Z’ vide Challan No.1023 in the bank the same day. ‘The opening balance on 30.03.2017 may be taken as 22,000. 4. {a) Make transfer entries for the following (up to Minor Head level) : ()_Asum of 110 crore was received in a PAO which was to be transferred to an autonomous body ‘x’. The sum was wrongly classified as revenue receipts under head 1054.00.101 ‘The same is to be transferred to the autonomous body through e-payment through RBI 18 marks] aedTE] (b) 5. Cla a) b) °) d) e) ) 9) ee b) °) d) 4 (il) Refund of unspent balance of grant-in-eid in a subsequent year from the UT of Puducherry of 210 crore to the Ministry of Health & Family Welfare in the form of cheque. Receipt scroll from the concerned Accredited Bank has been obtained, [2 marks} As per Banking and Accounting arrangements in connection with receipts and payments on Government account by Public Sector Banks, if Governmént recelots are deposited with the RBI beyond time limits (as presoribed by the RBI / CGA from time to time), penal interest on such receipts is to be levied. How can instances of delayed remittances by found out on the basis of daily main scrolls, date wise monthly statement of settlement (DMS) and monthly put through statements? Answer in not more than 200 words. [3 marks] ify any four of the following transactions indicating debit or credit [2¢4=8 marks] Assistance received from United Nations Disbursement from National Employment Guarantee Fund ‘Unclaimed deposits in GP Fund Deposits of local bodies for discharge of loans Collections under Securities Transaction Tax Proceeds from disinvestment of Public Sector and other undertakings Opening Balance in Pay and Account Office Suspense 6... Write short notes on any two of the following : [4x2=8 marks} Annual closing of GP Fund Account Transfer entries Merged DDO Scheme New Services and New Instruments of Service 7. Write short notes (fifty words each) on any two of the following [4x2=8 marks] a) b) ) 4) peed Register of pension payment orders Rules pertaining to undrawn pension and arrears Transfer of pension Authorities competent to issue PPO