SOLVED PAPER OF ACCOUNT TEST (HIGHER) – PART I – PAPER II EXAM HELD ON JULY, 2012.
(THE KERALA FINANCIAL CODE VOLUMES I AND II AND KERALA BUDGET MANUAL)
 1.    Principles to be observed in making appointment of supernumeraries: 
Art. 69 (c) kfc vol. I
2.    Deduction towards provident fund from pay bills:
Art. 89(1) kfc vol I.
3.    Measurement book is defined in:
Art. 189 kfc vol I.
4.    Muster roll is defined in
Art. 186 kfc vol I.
5.    Procedure to be followed when a warning slip is received:
Para 66 kbm.
6.    Distribution of reduction in demand among subheads will be done by
Finance secretary.
7.    Civil Deposits are classified in:
Art. 268 kfc vol I.
8.    Treasurer of charitable endowment is:
Director of local fund audit.
9.    Restriction towards the use of erasers is explained in:
Art. 336 kfc vol I.
10.    Write off of irrecoverable loans and advances:
Art. 265 kfc vol I.
11.    Present rate of interest of marriage advance:
8%.
12.    Revenue advance is explained in:
Art. 259 kfc vol I
13.    Payment of Annual grant in aid to Grandhasala Sangham:
Art. 215 kfc vol I.
14.    Composition and Functioning of Committee on Public Accounts is prescribed in:
Para 108 kbm.
15.    Disposal of draft para deals in:
Para 104 kbm.
16.    To authorise an increment  to a Gazetted Officer, The Accountant General requires:
[Question Deleted.]
17.    Settlement of unclaimed Provident Fund Deposit is dealt in
Art. 276 kfc vol I.
18.    Responsibility if loss is being fixed as per:
Art. 303 kfc vol I.
19.    The budget manual form -11 is prescribed for:
Details of Govt. Property leased out at concessional rate.
20.    Explanatory memorandum to budget will not include:
[Question Deleted.]
21.    Prosecution for embezzlement of public money or property deals in:
Art. 305 kfc vol. 1.
22.    Control of expenditure by Disbursing officer prescribed in:
Para 70 kbm.
23.    Standards of Financial propriety and important Financial Principles is prescribed in:
Art. 40(b) and (c) kfc vol. 1.
24.    Period of limitations in the case of arrears of pay, pension and gratuity is fixed in:
Art. 56(b) kfc vol. 1.
25.    Vacancy remission is allowed as per:
Art. 117(4) kfc vol. 1.
26.    ‘Audit Report’ is mentioned in:
Para 99 kbm.
27.    Administration, supervision and control of secret service expenditure deals in accordance with:
Appn. 6 kfc vol. 2.
28.    Forest Deposit is defined in:
Art. 278 kfc vol. 1.
29.    Realization of EMD is prescribed in:
Art. 132 kfc vol. 1.
30.    Revenue deposit is defined in:
[Question Deleted.].
31.    Waiver of revenue is explained in:
Art. 38A kfc vol. 1.
32.    Letter of credit as a measure of budgetary control is prescribed in:
Appn. 12 kbm.
33.    Items included in the criminal court deposit are stated in:
Art. 271 kfc vol. 1.
34.    Communication of Sanction to the Accountant General is insisted in:
Art. 45 kfc vol. 1.
35.    Consolidated Estimate of Plan Schemes are prepared in:
Para 16 kbm.
36.    Period of validity of an endorsed bill is:
3 Months subject to the last day of March.
37.    Remission of revenue is explained in:
Art. 38 kfc vol. 1.
38.    Procedure for supplementary grant is prescribed in:
Para 11, 87-89 kbm.
39.    Security deposit of private employer of a Government employee is prescribed in:
Art. 296 kfc vol. 1.
40.    Classification of transactions are prescribed in:
Para 9 kbm.
41.    Which is not a Local Fund?
State Insurance Fund.
42.    Inter Govt. transactions are adjusted by:
Accountant General.
43.    Committee on Estimate is mentioned in :
[Question Deleted.]
44.    Negotiated contract is mentioned in :
Art.142 kfc vol.I
45.    Rules on Refund of revenue is prescribed in :
Art.35-37 kfc vol.I
46.    Vote on account is explained in :
Para 57 kbm.
47.    Item of expenditure NOT charged on the consolidated fund of the state:
Salary and allowances of subordinate judicial officers.
48.    Write off of losses is defined in :
Art.300 kfc vol I.
49.    The term ‘New Service’ is explained  in :
Para 94 kbm.
50.    Immediate relief to Families of Person die in Harness is prescribed in :
Art.253 kfc vol .I & Appn.10 vol.2.
51.    Estimate  of a work is prepared under:
Art.173 kfc vol. 1.
52.    Rules and Regulations to grant Permananent Advance:
Art.95 kfc Vol.1.
53.    Appendix 5 kbm deals with:
Gross vote under suspense stock.
54.    Validity  period of a letter of credit is :
3 months.
55.    Appropriation bill is explained in :
Para 56 kbm.
56.    Corpus of contingency fund of Kerala is :
[Question Deleted.]
57.    Permanent advance is being used to meet:
Unforeseen expenditure.
58.    Specimen signature of a gazetted officer is to be forwarded to the Accountant General in case:
To draw leave salary in another state.
59.    Sanction will lapse in accordance with:
Art. 50kfc vol.1.
60.    Procedure for accepting “Tender” is explained in :
Art.135 kfc vol.1.
61.    Treasury officer refused to accept a non-countersigned R.T.C of an officer who assumed charge of a newly created post. Is it correct?
No, exception to Art.81 (a) kfc vol.1.
62.    Recovery of charges from local body is authorized in :
Art.311 kfc vol.1.
63.    Discretionary donation to charitable institutions are being sanctioned by:
Governor.
64.    Procedure to be followed when a defalcation or loss come to notice is specified in :
Art.297 kfc vol.1.
65.    The record that can be destroyed is :
Sub vouchers of secret service expenditure.
66.    Preparation of revised budget estimation is prescribed in :
Para 20 kbm.
67.    The units of appropriation is specified in :
Appn.11 kbm.
68.    Reporting of personal claim of a gazetted officer is as per:
Para 77 kbm.
69.    Collective fidelity guarantee insurance policy is mentioned in :
Art.286 kfc vol.1.
70.    Sub major Head is defined in:
Para 11 kbm.
71.    Refund of revenue is defined in:
Art.35 kfc vol.1
72.    Advance of purchase of motor car is sanctioned by:
Government.
73.    Preparation of indent for purchase is specified in :
Art.123 kfc vol.1.
74.    Functioning of Finance Commission of India will be determined by:
The President of India.
75.    The control of expenditure by Chief controlling officer is specified in :
Para 72 kbm.
76.    Special rule for a particular item of contingent expenditure is incorporated in :
Appn.4 kfc.vol2.
77.    Allowances not exempted from court attachment:
[Question Deleted.]
78.    ‘Draft paragraph’ is explained in :
Para 100 kbm.
79.    Budget Documents are enlisted in:
Para 51 kbm.
80.    Major divisions of accounts are specified in :
Para 8 kbm.
81.    Procedure  to be followed discrepancies found on verification of stores is explained in:
Art. 161, kfc vol.1
82.    Performance Budget:
Para 53 kbm.
83.    Which is not a part of the public account?
Forest Deposit.
84.    Repayment of security deposit is based on :
Art.295 (a) kfc Vol.1.
85.    Rules governing secret service expenditure is :
Appnx. 6 kfc vol.2
86.    Which is not an interest bearing advance?
Transfer pay advance.
87.    Expenditure on inaugural ceremony of major works are controlled by:
Art.221 kfc vol.1.
88.    Duties and responsibilities in realizing fine:
Art.23 (a) kfc vol.1.
89.    HBA to Govt servant is sanctioned under:
[Question Deleted.]
90.    Immovable property register is maintained under rule:
Art.170 kfc vol.1.
91.    Procedure for regularization excess over voted grant:
Appnx.15 kbm.
92.    Grant is aid to state co-operative union is sanctioned by :
Registrar of co-operative societies.
93.    Destruction of official records relating to accounts is specified in :
Art.338 kfc vol.1
94.    Keeping of accounts relating to Fine is under:
Art 24 kfc vol1.
95.    Rules for preparation of Muster Roll:
Art.187 kfc vol.1.
96.    Contractor’s security deposit is realized under:
Art.287 kfc vol.1
97.    The rate of penal interest on overdue installment of loan:
2.5%.
98.    Secretary to saving bank is :
Director of Treasuries.
99.    The TA bills which needs no counter signature:
Secretary to Government.
100.    List of estimating officers is incorporated in :
Appnx.6 kbm.
 
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