PREVIOUS QUESTION PAPERS OF DEPARTMENT TESTS
ACCOUNT TEST (HIGHER)-PART II PAPER- II, JUNE 2003
KERALA TREASURY CODE VOL I & II & ACCOUNT CODE VOL II
(With Books)
Maximum Marks-100 Time-2Hours
1. Write short notes on
a) Appropriation Control Register.
b) Consolidated Treasury Receipts.
c) Reserve Bank Deposits.
d) Last Pay Certificate. 20
II. Distinguish between:
(a) Treasury Balance & Currency chest balance.
(b) Security Deposit Account & Fixed Deposit Account.
10
III. Explain briefly the procedure for payment of last salary of a Gazetted Officer? 10
IV. State how a mistake in the accounts detected after dispatch of the monthly accounts is rectified?
V. Describe how monthly accounts are compiled in District Treasuries. 10
VI. State briefly the procedure to be followed by a Treasury Officer when payments are made to persons not in Government service. 10
VII. Explain the procedure for payment of pension through Treasury Savings Bank Account. 10
VIII. Comment on the following:
(a) A bill for payment of honorarium to a Gazetted officer sanctioned by the Public Service Commission was objected by the Treasury Officer for want of authorization by the Accountant General.
20
(b) A Tahsildar issued a final receipt for a cheque for Rs.2000 tendered vy a private party towards Government dues. The cheque was dishonoured for want of credit.
(c) There was arithmetical mistake in an Establishment bill presented by a Drawing Officer in the Treasury. The Treasury Officer corrected the arithmetical error and passed the bill for payment.
(d) Arrears of pay and allowances of a Gazetted Officer in respect of his non-Gazetted post held by him prior to his promotion to the Gazetted post were paid without the authorization of the accountant General.
(e) A leper pensioner who is unable to appear before the Treasury Officer sent a life certificate without a bill. The Treasury Officer refused payment for want of a bill.
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