PREVIOUS QUESTION PAPERS OF DEPARTMENT TESTS
ACCOUNT TEST (HIGHER) PART II-I PAPER
JANUARY, 2006
[Introduction to Indian Government Accounts and Audit
(Vth edition-except chapters 12,26,27,28 and 29)
(Without Books), The Constitution of India
(With Books) and Kerala Account Code Vol.I (With Books)]
Time: 2hours
(Maximum Marks: 100)
[Note: Answers should be brief and to the point]
I Write short notes on:
(a) Estimate Committee
(b) Committee on Public Undertakings
(c) Suspense Accounts
(d) Supplementary grants [20]
II What are the principles governing the allocation of expenditure between Capital and Revenue? [20]
III What are the duties and powers of the Comptroller and Auditor General?[15]
IV. The Comptroller and Auditor General is regarded as “a Friend, Philosopher and guide of the Committee on Public Accounts and Public Undertakings” Substantiate. [15]
V What is meant by economy efficiency and effectiveness audit and indicate how it is conducted?[10]
VI. What is meant by Money Bill? What are the special procedures in respect of a Money Bill?[20]
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