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DE-112017/2 Question Booklet Serial Number
1
Question Booklet 1 Alpha Code
LBj
L
Ci44m-9 k4LA2
'
1027930
DEPARTMENTAL TESTS -JANUARY, 2017 ACCOUNT TEST (LOWER) - PAPER.H [The Kerala Financial Code Volumes Land II and Kerala Budget Manual - (With
Boob)]
[Also common paper for Account Test (LSer) for the Ministerial and Executive Staff of the Kerala State Electricity Board— II Paper] Total Number of Questions: 100 -
[Time: 14 hours
(Maximum Marks: 100)
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[INSTRUCTIONS TO CANDIDATES] The question paper will be given in the form of a Question Booklet. There will be four versicins of question booklets with question booklet alpha code viz. A, B, C & D. The Question Booklet Alpha Code will be printed on the top left margin of the facing sheet of the question booklet. The Question Booklet Alpha Code allotted to you will be noted in your seating position in the Examination Hall. If you get a question booklet where the alpha code does not match to the allotted alpha code in the seating position, please thaw the attention of the Invigilator IMMEDIATELY. The Question Booklet Serial Number is printed on the top right margin of the facing sheet. If your question booklet is un.numbered, please get it replaced by new question booklet with same alpha code. The Question Booklet will be sealed at the middle of the right margin. Candidate should not open the question booklet, until the indication is given to start answering. Immediately after, the commencement, of the examination, the candidate should check that the question' booklet supplied contains all the 100 questions in serial order. The question booklet does not have unprinted or torn or missing pages and if so the fact should be brought to the notice of the Invigilator and get it replaced by a complete booklet with •same alpha code: This'. is most important. A blank sheet of paper is attached to the question booklet.. This may be used for rough work. Please read earefully all the instructions on the reverse of the. Answer Sheet before marking your answers. Eachh-question is provided with four 'choices (A), (B), (C) and (D) having one correct answer. Choose the correct answer and darken the bubble corresponding to the question number using Blue or. -. . Black BalL.Point Pen in the OMR Answer Sheet. Each correct answer carries 1 mark and for each wrong answer 1/3 mark will be deducted. No negative mark for unattended questions. No candidate will be allowed to leave the examination hall till the'end of the session and without handing over the Answer Sheet to the Invigilator. Caildidates .should ensure that the Invigilator has verified all the entries in the Register Number Coding Sheet and that the Invigilator has affixed hisfher signature in the space provided. Strict compliance of instructiOns is essential. Any malpractice or attempt to commit any kind of malpractice in the Examination will result in the disqualification of the candidate. -
.DE-1/20 17/2 Maximum: 100 marks Time: 1 - hours Advance for removal of encroachment is a (A)
Permanent advance
(C)
Revenue advance
advance. (B)
Civil advance
JO)
Miscellaneous advance
In preparation of budget proposals involving additions to the cadres of services or. the number of posts should be treated as:
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(A)
4.
.,,4.
5.
6.
Departmental Estimates
(B)
Budget estimate
Part II schemes
(D)
Demand for granté
In each state who act as subordinate of C
&
AG:
(A)
Director of State audit department
(B)
Chief Minister
(C)
Finance Minister
(13)
Accountant General
.
Validity period of letter of.credit is : (A)
2thonths
\(i)
6rnonths
.
.3 months
.
(D)
lyear
Preparation of indent for purchase is specified in: (A)
Article 223 KFC volume I
(B)
(C)
Article 129 KFC volume I
(D) •. Article 179 KFC volume I
Article 123 KFC volume I
Transfer of funds from one unit appropriation to another is called: (A)
Appropriation
.
JQ "Re-appropriation
.. .
(B)
Appropriation. Bill
(D)
None
What is. the tenure of Public Accounts Cothmittee?. .JA) (C) 8
B
Five years
.
Three years
. •
•
(B)
Two years
(D)
One year
The second stage of budgetary cycle is:
.
.
(A)
Passing of the budget
(C)
Publishing ingovernnient gazette .JD(Presenting in legislature
.
.
.
..
•
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3
(B)
Review of the budget
..
.
. [P.T.OJ
9.
0.
11.
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.
What are the main two divisiobs of Revenue Capital funds? (A)
Excess grant
(C)
Budget Estimate
.
Financial year or Budget year starts from: (A)
1st January
(C)
1st JuW
(B)
Public. fund
(D)
Consolidated Fund
2
.
l5t April
. .
lat March
D)
The amount recovered from a local body in connectionwitha work is called: (A)
Contractor's profit
(C)
Execution charge
Centage charge (D) Zero charge.
12. As per store purchase rules after a contradt has been fulfilled and payment made the security deposit søu1d be released within: (B) 6 months . 4Af 3 months .(C) . lyear 13.
.
(D) 2years
..... .
The bill form for contingnt bills: KEC 59(a)
..
.
(C) KFCS9(c).
.. (B) KFC 59(b) . (D) KFC59(d)
. .
Which of the following record can be destroyed after a specified period precribed? . .
'../A) Lapsed list of judicial deposits
.
The list showing details of records ordered to be destiroyed . Cashbook . . . . . .. . .. . Treasury chalan
.
-
The authority who accord sánctioning'expenditure should forward a copy of sanction to: c4j1) Accountant General. (A) Head of department . . . . (C) 16.
Government
(D) Income Tax Departmeflt
. -
The period of limitation of claims of supplies made or services rendered to government: (A)
3years
(C)
6 years .
.
. . . .
(B) 5 years
.
(D) 8-years .
. •
.
In respect of a government, order gazetted officer P takes charge of an office from a gazetted officer Q and charge report in Form No 7 is forwarded.toAG. As per Form No 7 who is the relieved'officer .. . . . .(B)Q (A) P '-: :. Head of Department . (C) Head of office S DE-1/2017/2
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,
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- 13
An employee expir&1 while in service on 31-12-2015 at CAM. In this case heir can claim the salary including: (A) 30-12-2015
(B) 01-01-2016
31-12-2015
(ID) 30-11-2015
The salary of a deceased government employee may be paid without the production of legal authority if the gross amount of the claim does not exceed under orders of Head of office. (A) 1,000
(B)J,000
'_f
JeY 10000
5,000
The treasury officer allowed to cash the TA. bill' of District Collector which is not countersigned The action of the treasury officer is: Regular
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(C)
(B) Irregular
To be ratified
Regular in a special circumstance
lithe TA admissibleto a government servant for his tour is 800, the controffing officer may sanction tour advance upto: (A) 400
(B) 500
(C) 600
•
(D) 700
fi2. TAN indicates
..j4) Trea'sury Account Number (C) 23.
Treasury Audit Number•
Tax Deduction Account Number
(D)
Tour Advance Number
Which of the following charge are incidental expenditure necessary to run an office? (A)
Expenditure
(C)
Capital
(B)
Consolidated Contingent
/
4. "
25.
All articles, and materials which come into the possession of government servant for use in public service is terthed as: (A)
Stores
(C)
Goods
•.
•
Stocks
-
.jD5: Properties
•
Secret services expenditure will be scrutinized by the audit authority concerned. Comment: (A) lYrong
•
B
(B)
•
•
•
(B)
Correct
(C)
Audit authority has powet to decide to scrutinize
(ID)
None of the above
•
5•
•
•
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DE-1/2017/2 [P.T.o:]
26.
.y47.
Article 89 of KFC volume Irelates to:. (A)
Deduction from pay bill
(B) Recoupment of permanent advance
(C)
Temporary advance
(D) Contingent charges
As per Article 116 of KFC volume 1 service' postage stamps shoiild 1e used only for preparing postage on communication which are bonaflde on the service of the government. In this the term bonafide means: . .. (A) genuine (C)
28.
.
honest
.
(B) sincere
.
all of the above
.
Electricity charge due to KSEB may be paid as (A) DD (C)
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.H
.
irrespective of the amount. 4Hlncash
.
By cheque
(D). By contingent bill .
29.
Generally recoveries from an officer should not be made at rate exceeding . pay ', H 1/3 2/3 : (C) 1/2 . (D) 1/4
30.
The treasurer of charitable endowment is: Finance secretary . (13) Director of treasuries
-
of his
:
- (C) Director of Local Fund Audit Department (Now state audit 'departmeqt) (D) 31.
Director of social welfare .
.
.
The details of measurement book is given in article: .(A) 118 .
.. .
(B)189 (D) 294
32.. In KFC which, article describes credit sales: (A) Article 30- . . (C)
Article 37 .
.
(B) ArtiCle 188
.
. (D) Article 190
;Article 73 of KFC deals with special rules of: (A)
Pay and allowances due date
(C)
Pension - .
..
.
. . (B) Temporary establishment.
.
.
Ø5'
Bifis presentation at treaCuries
In KFC volume I which article defines arrear claims: (A) Article 49 (B) Article 52 (C)' Article 50 DE-1/2017/2
' -
'
--. '
.' , -
(D) 'Article 53 ,6
,
'. -
'B
KFC volume I Article 127 explains: . (B) Purchase from Government source
(A)
Purchase from private source
(C)
Purchase from international source . (D) Ndne of the above
The department materials supplied to contractor for work is subjçcf to (A)
7.5% recovery of cost
(C)
60% recovery of cost.
(B) .90% recovery of, cost 100% recovery of cost
Onam festival advance is recovered in: (B)
2 instalments (C)
3 instalments
a instalments
4 instalments
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Performance budgeting is explained in para: (A) 52ofKBM
(B) 55ofKBM
(C) :530fKBM
(D) 51(2)ofKBM
Loan raised by government is credited into: (A)
Consolidated fund
(B)
Contingency fund
(C)
Public account
(D)
Local Fund account
Foresf Deposit is defined in:
41.
(A)
23lA KFC volume I
(B)
278 KFC volume I
(C)
265 KFC volume I
(D)
119 KFC volume I
Due date of medical reimburseMent claim: Close of every month Close of financial year Date of treatment as per essentiality certificate (D)
Close of calendar year
42. . In article 55 of KFC under payment is explained as: Payment made toan officer which is not due Payment made to anofficer higher than which is due . Payment made to an. officer where there was no sufficiept allotment Plyment made to an officer at a rate lower than actually payable 7
DE-1/2017/2 IP.T.OJ
43.
/ 44.
The expenditure should not be prima facie more than the occasion dethands is one of the: (A)
General principle
(B) Financial principle
(C)
Standards of financial propriety
(D) None of the above
The maximum amount of house building advance is Rs whichever is less. (A) Slakhs
(B) Slakhs
lolakhs 45.
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46.
47.
or 50 times of basic pay
-H
(D) 7lakhs
Waiver of revenue means: (A)
Abandonment of claims
(C)
Postponement of claim
(B)
.J6
Forsaking of recovery of overpayment All of the above
• The revised estimate of a year is prepared by taking:
(A)
The actual of first 4 months
(B)
The actual of first 5 months
(C)
The actual of first 6 months
(D)
The actual of first 1 month
The maximum nuxñber of monthly installments of motor cycle advance: (A)
100
(B)
(C)72
-.
-
36 60
48. If damage to immovable government property caused due to calamity, the fact may be intimated to: (A)
Immediate superior Head of department who will report to government
49.
.
Allof the abovw
.
The secretary to savings bank is: (A)
50;
Accountant General
Director of treasuries
(B)
District treasury officer
Secretary to government
(D)
Dpputy collector
Article 86 A of KFCvolume 1 specifies about: (A) Railway warrant. (C) Advance TA
DE-1/2017/2 - -
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(B) 'Motor warrant .(D) Adjustment of TA
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8
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B
51.
52..
(A)
202
(C)
151(2)
.
.
.
.
:
(B)
205
.
(D)
27
In PWD, works are executed relating to (A) (C)
53.
of constitution.
As per Kerala Budget Manual para 11 explains under Article
.
Schedule of contract
method (Article 178 of KFC).
.
Lump sum contract
(B)
.
Percentage rate contract
All•.of the above
Form nuthber qf Books and Periodicals stock register: .(A). Form No19 JC)
.
.
(B). Form No25
.
Form No 30
(D)
Form No 39
(B)
The government
(ID)
Head of office
The SByf a confirmed gazetted officer is kept by:
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Head of department (C)
.
Accountant General
For execution of a work, an undertaking by a person other than gcsvernment .servatit is called.: . . . . . -. (A)
Tender
.
Contract 56.
.
.
.
(B)
Agreement
(ID)
Security
.
.
Amounts due to government from local bodies shall be Adjusted from grant in aid
.
.
Adjusted from advance Written off
,JJ4
. .
10% of the amount adjusted to local bodies and balance to be remitted to treasury :.
.The cost of tender can be accepted as: (A)
.
Postal order
..
.
Batik draft
.
.. (B)
.
..
.
(D)
Bank cheque .
CsWmoney order
Who should sign the pay bifi before presentation at the treasury? ,j426 (C)
Drawing officer
(B)
.
Head of department
.
...
A gazetted officer
D)
.
.
.
None of these
The power to make rules to regulate the recruitment and conditions of service person appointed to All India Service:. . . . . VJAY Central government (C) B
/
(B) president
C and AG
/ / . .. .
/ -.
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(D) State government 9.
.
. DE-112017/2. [P.T.O.]
Who sets a limit every year in public spending? Finance department
(B) Legislature
.
(D) Audit
(C). Governor
. Loans to government servants excludes one of the following: . (B) House building advance . . (A) )Vlarriage advance (D) Cycle advance
Real estate advance .
Government have allowed government employees retiring from service to retain their credits . in provident fund with interest for: (3months . (A. 2months .: (U) lyear
(C) Gmonths ......
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6.
The security taken from a contractor should be in: (B) Post office savings bank deposit (A) Treasury savings bank deposit (C)
Post office cash certificate
.
Jf Ail.of the above
64. As per: GO(MS) 583/2013/fin' dated 3011-2013, Kerala Pay Revision Commission was constituted to study and make recommendations on revising pay and allowances of State . Pay Revision Commission. Government employees. This. Commission is . (B) .8th (A) 7th . . . . .
(C). 9th
.
1
Inspection of stores other than perishable by responsible officer is held: . (B) Oncein2years (A) Onceinayeai' . (D) Once in 9 months
Once in 6 months'
Any excess detected during stock taking should after investigation be entered in the stock accounts: . . . . Obtaining special order from government (A) '(B) Obtaining the special order of Head of department . . . .. (C) Obtaining the special sanction of head of stores department IX At once äsa receipt without special sanction Which of the following is a government account? (A)
Sinking fund
(C)
Provident fund
t
B(Contingency fund (D)
.
--
Pension fund.
Muster rolls should be written up (B) Weekly.
(A) Monthly 9Daily . DE-1/2017/2 .
.
.
(D)
. .
. 10
-
.
Twice in a. week
The excess of requirement already sanctioned fund is surrendered by controlling officer is called
..
z s( Resumption
(A) Re-appropriation
<(D) Supplementary appropriation
(C) Appropriatipn
For the construction of a building of detailed estimate of Rs 1,00,000 sanctioned by a competent authority of PWD. This sanction is known as: (B) Administrative sanction
(A) Technical sanction Work order
(C)
. (D) Establishment sanction
.
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TA bifis of district collector should be countersignecl by: (B) Speaker
(A)
Chief Minister
(C)
Finance Minister
.
.
.
Ise
.
Do not require countersignature
72.. The rateyf ienal interest on overdue installments of loan: 2.5%
.
.
(C) 1% 73.
(B) 0.5%
.
(D) 5%
The age of superannuation of Rerala government employees 56 yeas
:
(C). 61years.
.
All appropriation lapses on: (A)
31st December
(C)
30th
June
.
.
(B)
55 years.
(D)
59years
.
.
31-1 March
. .
..
.
.
.
..
.
.
.
(D) 31st January
Government servants general rule governing pay, increment, allowance, leave salary . . . . included in which Act? (A)
KAC
(C)
KTC
.
KFC
(B)
.
,J9YKSR
The Performa . accounts are prepared for government undertakings having commercial character as may be agreed,betweeri government and Accountant General as may be agreed between government and commercial institution
.
as may be agreed between government and Director board of the institution as may be. agreed between state audit department and director board of the fl institution . . . . . B
.
11
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.
.
DE-1/2017/2 [P.T.O.]
The term vacancy remission deals with: (A)
Sales tax
Income tax .
(C) . Local body tax
.
)
Agricultural income tax
Holder of permanent advance shall forward an acknowledgement to: (A)
Head of department S
(C)
Accountant General
(B) Finance department (D) Treasury director
.
The authority to sanction Motor conveyance advance (A)
-
Accountant General
.
-
Head of department
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80.
.
(B)
Government
(D)
Treasury, Director
The eligibility for applying for marriage advance in respect of service is minimum: Continuous service of 5 years having at least 2 years to superannuation Continuous service of 10 years having at least 5 years to superannuation (C) • Continuous service of 6 years having at least 3 years t6 superannuation
JX)
Continuous service of 2 years having at least 5 Srears to superannuation
Which of the follo*ing is not an interest bearing advance?
81. -.
(A)
Computer purchasing advance
(C)
House Building advance
.
.
.
(B)
Transfer pay advance
jp 7 Marriage advance
82. . Performance budget comes under (B) :Para 29(1) QfM
(A) Para 53 of KBM Para 39 of KBM .
(D) Para 2 of.KBM
..
Loans or Ways and means advance are credited in:
81.
(A)
.
Public account
JB5
Consolidated fund
. (D) Treasury savings bank account
Contingency fund •
Which of-the actions is irregular in the following?
84.
When the tenders are not in the prescribed form it is rejected
•
When the tenders are not accompaniedby requisile EMD it is rejected _(C) When the tenders are not accompanied by security deposit it is rejected -
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(D) When the tender is not signed by the tenderer it is rejected
DE-1/2017/2
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. 12
Li
Acontingent bill should.not ordinarily be endorsed in: (C)
(D) March after. 151h
February after 1511
Budget is also known as:
. :.' / (B)
(A) . Finance Account (C)
'Department estimate
(A) Banker
in regard to deposit of local funds. .
. (B) Owner
.
(C) Auditor
.
.'
jØ1 Agent
expenditure.
Salary oflerks is Voted
Revenue estimate Annual financial statement
.
Government functions as,
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(B) December after 15th
.
(A). April after 151h
.
.
(B) Charged
. . .
(C) Temporary .
(D) Permanentexpenditure
A' purchasing officer obtains stores by calling tender: But 'there. .is an exception in caffing tenders: . .. (A)
Purchase of.uniform for nursing sisters Purchase from government stores
(C)
Controlled stores from controlled stocks
j5"Allofthabove 90.
.
Revenue administrator of a district (B) Tahsildar
(A) 'Revenue officer
(D)
District Panchayath President
Consolidated fund
(B)
Contingency fund
Public account
(D) None ofthe above
District Collector 91;
Salaries of speaker is charged on: (A)
92.
'
Departmental estimates are 'scrutinized by: (A)
Chief minister
Finance minister
(B)
Accountant General
(D) Finance department
93.. Cut motion is known as:
B'
(A), Economy cut
(B) Resumption'
(C) R.appropriation
(D) 13
None of the above DE-1/201'7/2 [P.T.O.].
94. The government accounts parts are: (A)
Consolidated fund and contingency fund
.
.
(B) Consolidated fund and public account •• .(€) Consolidated fund, contingency fund and public account (D) Contingency fund and public account . 95.
.
The cost price of a government publication is Rs 200. As a general rule selling price is: (A) Rs.300
.
. (B) Rs.250
....
(C) Rs.220 .
.
Rs.260
96. Last date for submitting departmental estimate is (A) •
•
•
• (B) November 301h •
• •
December 31s'
•
(A)
•
(D) • January 31s'
The term Decretal claims denotes :
97.
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September 301h
• - •
Claims of government servant
•
' •
(B) Claims of public for refund of revenue (C)
•
Claims for contingency fund
(D) Claims arising from court decrees
-
••
98. • For the preparation of Explanatory niemorandum on the budget the Heads of department should furnish: • •• • • - •• • •
(A). Statements of guarantee given by government (B)
-.
Details of government propeities and assets
• - (C). Details of government properties and leased out •
(D) Allofthe above 99.
-•
Re-appropriation permissible between: (A)
•
•
•
•• • (B) Revenue and capital
Detailed heads
(C) Grant-in-aid
••
•
-
I •
J5
Charged and voted •
100. The time limit for claims for refund of revenue is described in : - (A)
Article 53 •
(C) Article 58
DIE-1/2017/2
•
• • •
.•
• •
• -•
(B)
Article 37
(D) Article 73
• •
• •
•
•
•
• ••- • •
1!]
