PREVIOUS QUESTION PAPERS OF DEPARTMENT TESTS
ACCOUNT TEST (HIGHER) PART I-II PAPER
JANUARY, 2006
[The Kerala Financial Code Volumes I and II and Kerala Budget Manual]
(With Books)]
Time: 2hours
(Maximum Marks: 100)
[Note: 1.Articles/Paras should be quoted in support of answers.
2.Answers should be brief.
I Write short notes on:
(a) Annual Financial Statement.
(b) Charged Expenditure of State Government.
(c) New Service.
(d) Administrative Approval
(e) Budget Estimates.
[20]
II Explain the Five-tier system of classification of transactions of Government. [15]
III Briefly narrates the items of contingent expenditure requiring counter signature after payment. [15]
IV. Distinguish between:
(a) Contingency fund and Contingent Charges.
(b)Appropriation and Re-appropriation.
(c) Sub Head and Sub Work
(d)Demand for grant and Supplementary demand for grant.
[20]
V What are the duties and responsibilities of a Government entrusted with the collection of Revenue and its remittance into the Treasury? [15]
VI. How is the Finance Department exercising control over expenditure? [15]