SOLVED PAPER OF DEPARTMENTAL TESTS OF KERALA HELD IN 2012.
SOLVED PAPER OF ACCOUNT TEST (HIGHER) –PART II-PAPER II-EXAM HELD IN JULY 2012.
(SOLVED PAPER OF KERALA TREASURY CODE VOLUMES I AND II AND KERALA ACCOUNT CODE VOLUME II)
(Question No 6, 24,30,35,58 are removed by PSC)
1. Any defalcation or loss of money, opium and other property is discovered, the treasury officer shall send preliminary report:
To the director of treasuries, Accountant General and the Government.
2. When government dues have to be paid by fixed date and payment made by cheque:
The cheques have to be received before the fixed date.
3. Deposit repayment vouchers paid are to be:
Despatched along with the second list of payments.
4. Form TA 33 is used to prepare:
Plus and minus memorandum.
5. Every officer receiving money on behalf of government should maintain a cash book in?
Form TR 7A.
6. The Annual report of inspection is prepared by? (Question Deleted):
7. The plus and minus memoranda in respect of stamps and opium transactions need be?
Accompanied by a certificate of actual weighment of stock.
8. A treasury officer should attach of certificate of actual examination and count of stamps in stock along with plus and minus memoranda for:
September and March.
9. Every payment for credit to government shall be accompanied by:
Memorandum or chalan containing all particulars.
10. Certificate of examination of registers of deposits and repayments should be furnished by the treasury officer:
Quarterly.
11. When treasury received a payment in cheque a preliminary receipt may be given in:
Form TR6.
12. The treasury officer should verify the presence of all sealed cheques and packets in safe custody in the treasury:
Periodically at intervals not exceeding 6 months.
13. A bill or document becomes a voucher:
When the bill is receipted and stamped paid.
14. Recoveries ordered by cooperative societies registered under co-operative act:
Should be made as it is obligatory to the drawing officer.
15. A gazetted officer holding additional charge of a separate office can draw the charge allowance:
Along with salary bills.
16. The different classes of receipts are exempted from stamp duty is furnished in:
Appendix 8.
17. Changed rate and pay of allowances, leave salary should be drawn by a gazetted government servant:
Claim should be accompanied by the letter from the accountant general.
18. When there exists permanent establishment, temporary establishment and establishment for whom service books are not maintained in an office:
Claim for the three groups are preferred in a single bill in three parts.
19. Leave salary of a non gazetted officer holding permanent post in are office and officiating post in another office may be drawn:
From the office where he is officiating.
20. Receipts and disbursement in state treasury as behalf of other state government should be posted in:
Form TA 1d Form TA 2.
21. Arrear pay shall be drawn:
Arrear drawn on separate pay bill.
22. Daily account rendered by a bank incorrectly is correctly classified and entered by the treasury officer in a register called:
Register of misclassification by bank.
23. The salary of police guards placed at the disposal of private parties:
Should be recovered from the private party in advance.
24. The Jeunui baram deposit register is a subsidiary register of receipts maintained in treasuries for: (Question Deleted):
25. The cash book of a treasury is maintained by the following:
Head accountant and the treasurer.
26. Dues outstanding against a retired officer can be adjusted:
Against the DCRG due.
27. Bills for drawing money from treasury on account of refund of revenue shall be prepared in :
Form TR 65.
28. Accounts of which no transactions taken place for five complete years will be transferred to:
Revenue deposit.
29. The classes of payments which may be made of sub treasuries without the express pay order of the district treasury officer are:
Refund of registration department and discount on stamps sold to licensed vendors.
30. The Jeunui baram pension is payable to: (Question Deleted)
31. The treasurer of charitable endowments. Trivandrum is permitted to effect intra-state remittances on behalf of charitable. Endowments by:
Draft at par.
32. When an earnest money deposit made by intending tenderness in another state has to be repaid, the repayment should be arranged through:
Accountant general.
33. The personal deposit account of treasurer of charitable endowments is operated by:
Director of local fund audit.
34. A bill pre audited by the AG and enforced for payment in respect of non-recurring payments due to a gazetted officer should be claimed:
Before three months from the date of enfacement.
35. The treasury officer shall not pass the contingency bill: (Question Deleted)
36. The Reserve Bank of India (Vote refund) Rules came into force in the year:
1975.
37. Surplus or deficit amount found in a treasury account:
Should be brought into account in the day book.
38. The monthly accounts of each non banking should be closed:
On the last working day of each month.
39. Negotiable instruments act came into force in the year:
1881.
40. Money received from or on behalf of departmental officers who render special cash accounts to the audit:
Should be recorded in a register in Form TA 9.
41. In an order of a court attachment against a self drawing officer is received before a previous attachment has not been fully complied with:
The treasury officer may do the 2nd recovery if two recoveries are with the maximum limit.
42. The disbursement of last pay of officers who are not governed by KSR's and of reemployed pensioners shall be made:
Only after getting the claim specially verified by the accountant general.
43. When an amount due to government by a government servant and it exceeds the leave salary and DCRG due to him the balance amount can be recovered:
From the arrears of pension with his consent.
44. The payment of lapsed cash order can be made:
By the treasury officer as receipt of the lapsed cash order.
45. Where a civil court deposit is to be repaid, the treasury officer should get:
The order of the civil court and the person acknowledge the receipt on the reverse of the order.
46. For avoiding stealing of vouchers for the sake of stamps, the treasury officer should see:
That the stamps in the vouchers are defaced.
47. When a bill or other document is paid wholly by transfer:
Should be recorded as payment by transfer and transfer credit to the concerned head of account.
48. The treasury bill book is in Form:
TR 74.
49. A register in TA 19 is maintained to record:
Telegraphic transfer and draft encashed.
50. TA bills of self drawing officers are in normal course:
Need not be entered in the Treasury bill book.
51. An officer drawing bills from more than are treasury for his office:
Shall use separate bill books as claims are from different treasuries.
52. The cash account and list of payments in a treasury should be prepared in:
Forms TA 25 d 26.
53. A bill passed for payment at the bank:
Need not be accompanied with bill book.
54. When a Civil Court deposit is to be refunded the Bank should require:
Acknowledgment receipt of the amount on the reverse of the court order.
55. A letter of credit issued under any special order of Government shall specify:
The maximum amount the officer shall have authority to draw on a particular treasury.
56. The Bank should not make repayment of a revenue deport or a criminal court deposit:
Unless it is presented before the expiry of three months and the close of financial year from the date of order.
57. Cheque book obtained from a particular treasury unless other wise ordered shall be:
Used in the treasury from where cheques issued.
58. A register in Form 10 is maintained in treasuries: (Question Deleted).
59. The unutilized amounts under letters of credit from month to month as well as quarter to quarter:
Should be carried over to subsequent months.
60. The copies of currency chest slip retained at treasuries may be destroyed after:
Three months after verification of balance in currency chest.
61. When an erroneous classification is discovered after the despatch of a treasury account an alteration memorandum?
Should be submitted to accountant general in Form TA VIII.
62. Non bank treasuries should forward to the accountant general a statement in TA 34 regarding central transactions:
On 8th, 16th, 24th and last day of each month.
63. The cash balance in a treasury shall also be verified by the collector and a certificate of the same to be send to:
Accountant general and government in finance department.
64. Anticipatory pension order is issued by the;
Accountant general.
65. The term 'Not involving opposite transaction' means:
Actual remittance of treasurer from one circle to another within the home circle and remittance between a chert in the home circle and another in foreign circle.
66. Register of power of attorney and succession certificate ... etc are maintained in savings bank:
In form 24.
67. The value of an imperfect note of a denomination of one hundred rupees or less may be paid if:
(a) The matter including the number or numbers has not become totally undecipherable.
(b) The prescribed officer is satisfied having regard to the printed matter which is decipherable in the note is genuine.
(c) Either (a) or (b) above is satisfied.
(d) Both (a) and (b) are satisfied.
Ans: (d) Both (a) and (b) are satisfied.
68. The banking regulation act was passed in the year:
1949.
69. The annual life certificate of a pensioner who does not appear in person for the claim:
Shall be produced in the month of December.
70. A pension, which is terminable on marriage or attaining majority shall furnish a declaration:
In form TR 81 A.
71. The period of reservation of pension payment order register in treasuries is:
20 years.
72. When a pensioner has not received the pension for three months:
The disbursing officer should make enquiries through village officer.
73. The disbursement of political pension ceases if it is not drawn:
For 6 years.
74. Register of duplicate keys and pad lock of a treasury can be destroyed:
Shall not be destroyed.
75. To maintain governments credit balance with Reserve Bank as large as possible, government fix:
Maximum normal balance for each district for the next financial year.
76. The lost of objections that may arise in the course of pre audit of bills of other claims is listed in:
Appendix 27.
77. The number and position of sentry posts and the strength of the guard in treasuries is issued by:
Superintendent of Police.
78. Punctuality in submission of cash balance report should be watched by:
Treasury Director.
79. All charges incurred in connection with remittance of coined notes to and from treasuries are borne by the:
Reserve Bank.
80. When a payment is disallowed by the Accountant General the amount should be :
Recovered by the treasury officer.
81. The Register of disbursing officers are maintained in form:
TR 111.
82. When contingent bills are presented for payment, the drawing officer shall:
Cancel the vouchers.
83. The list of banking and non banking treasuries in the state of Kerala is furnished in:
Appendix 2.
84. Register in Form TR 96 is maintained to record:
Permanent advance disbursement.
85. Traveling Allowance bill of non gazetted establishment are prepared in Form:
TR 56.
86. The rules regulating transactions under treasury savings bank came into force with effect from:
February 1, 1973.
87. Kerala Accountant Code Vol II contains directions:
To keep the accounts to be kept at treasuries and render accounts returns to Accountant General.
88. A disputable claim shall be honoured by the Treasury officer only after getting clearance:
From the Accountant General.
89. The forms of initial accounts prescribed are prepared by:
Government in consultation with Accountant General.
90. The nomination in respect of a deposit may be made by a depositor in accordance with the provisions of :
Savings Bank Act, 1873.
91. When an intimation from Accountant General about an incorrect withdrawal is received, the treasury officer should:
Recover the amount without delay.
92. Bank Treasury as per the account code means:
A treasury, the cash business of which is conducted by the bank.
93. List of payments supported with vouchers should be sent by the treasury officer:
To the accountant general.
94. Interest on the account of a deceased depositor will be allowed :
As on the month preceding the date of orders of payment.
95. The plus and minus memo at the end of every month under saving bank is prepared by:
District Treasury.
96. The accountant general in the exercise of any of his functions under treasury rules shall be subject to:
General control of CD AG.
97. The treasury director being the head of department is responsible to :
The state government for proper functioning of the treasuries in the state.
98. The actual stock of cash, opium, ganga stamps and security kept under joint lock and key are:
Annually verified by the treasury director.
99. The annual review report of the accountant general on the working of treasuries:
Submitted to the state government.
100. Daily reference register is maintained by the treasury officer:
To issue intimation to depositors of fixed deposits.
