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117 tDMl16
DEPARTMENTAL EXAMINATIONS

t
May 2016

Ne
THE ACCOUNTS TEST FOR EXECUTIVE OFFICERS
(With Books)

Time Three hours


-
(Maximum Marks: 100)

ai.
IN.B.- (1) Answer all questiohs.
(2) Candidates are allowed the option to answerthe paper
either in English or in Tamil or even to answerthe paper
partly in English and partly in Tamil.
(3) Answers should be brief and to the point and need not

I.
(4)
Write short notes on the following
(d) Number Statement 5 ?72-lo o
(6 t^p""d Deposit L1 t 2*1191*
sal
be a verbatim reproduction of printed pages.
Marks will be deducted for bad handwriting.l

:-
Marks
5x3=15
da
1sf tetter of Credit
(d) "'7
Earnest Money Deposit 2\
I Chalans. L4g
ll. Distinguish between the following :- 5x4=20
{ .;rst Pay Certificate and Payslip
Pa

.1,6f Permanent advance and Temporary advance


,1+{ Family Pension and lnvalid Pension
6 Single Tender and Limited Tender
@f Yoluntary Retirement and Compulsory Retirement.
w.

lll. Comment on the following .- 5x4 = 20

(a) Pay and other items of expenditure which were directly credited to
staff into their bank accounts through Electronic Clearance System
(E.C.S.) are not accounted for in the UDP Register.
(b) A.Government Servant who have put in 31 years of Service men :
with an accident while returning from duty on 25-1-2014 and died
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on the same day. His salary was claimed in full for whole month of
January 2014, as a special case, as he died out of an accident
while returning from office.
(c) Difference of Grade Pay has to be added to the pay on the date of
promotion for the pay'fixation under 22(1) (a) (i).

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Marks

(d) A Drawing officer asked his office billAccountant to prepare time


and

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present oi permanent advance recoupement bill for the third
during a month.

Ne
(e) A Government servant was transferred and after joining in the new
station he applied for pay advance and it was refused'
7
IV. (a) What are the various classes of Deposits?
J
do not qualify fpr Pensicn'
lwwnatare the periods of service that
(a) what are the steps to be taken by the controlling officers to ensure

ai.
V.
proper Control of ExPenditure? ''.
the
Mention the important points to be observed while auditing
Contingent ExPenditure.
Pension,
calculate the Net Qualifying service, Pension, DCRG, Family
25
vt. of Accounts Officer
Commutation, EnhanceO fJmity Pension in respect

particulars :-
(a) Date of Birth
Govt. Service
:

(b) Date of entry into :


sal
in Treasuries and Accounts Department on the basis of the

02-9-1955
05-11-1980

(c) Suspension treated as penalty 2 months -


following
da
(d) Earned leave for 90 daYs
(e) Unearned leave with MC 2 Years

(f) EOL without MC 1 Year 30 daYs 7


(from 01-6-2009 to 31-7-2010)
Pa

HewasdrawingPayofRs.lT,360+GPRs.5,T00inthePayBandof
Rs.15,600-39,100 + G.P. 5,700 as on O1-7-2012'
D.A. 01-7-2Q13 90olo.
Age next birth day commutation value expressed as number of
years
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purchase 8'371.

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q)*r
tY^^' x&",/ v g
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\v slr
_ /',/ V
,ol $./,,
,ho 'l 3
4
o' e
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pl.6|t! orgori
u$iGluaireeir

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l. S$6oero'rL-or0df* ,fgl dlEgdnq b-f(ggt6 :- 5 x 3 = 15
(gt

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rrnnr grlSl6eno
(J5) onouner$un6rr dit6uuq$ Glpnono
(g) oi-eirufEr& enoirE
(r,D g:6dr6o6uuq$ Glgneoo
(r-) Cog$g& dL-@oeir.

II. GeuEu@$$l dr(gglo:- Sx4=20

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(gr1) gr6neiruon enoirpflp1! upELLb ecu$lur* SL@

(q) $tnfpr g:euruermLi L0pU6 g$onoSlo granuarrLb


(gt) qg@ldru gLlg5$lurir Lnpgri $lu-reuneoLo guLg5$ludt
(r) gpanp ofleoouu qrirofl LofrELrb
lgELdlu oieureuuqsirerfl

III.
(r-) oflguunri$p gfieq upEirir siL-nu: gurq.

S$&oe,cnL-eubdigtq aglrff&o6
(gg e6uend LopEL,i,
gdlult 6r(ggto
sal :-
Glezuoflffrrirsdir r-616nL0n$p6ir (ECS) g:6u6
6tpri
ueduflurndnrio6rfld0l eurildl srum$geqg6g Lon$piu@Lir $l66rrire6o16n-,
Glon@uL-n u$lGerL-grfu Glonern@ errluuL-o5lsireosu.
5x4=20
da
(J5)'gO gryla uoufluLnenf, 31 eu6L-rirooir uemflUgpgt, ueroflseoen Ugpgt
$CUrJ,u ergdrGlunqgg g0 (accident) grzudr 25-1-2014 g6irGp
",5luggr
tspf 91 nfl@6lpnri. uenflorrren Ugpgt 8O,nu orlgLirGlunggr
oSlu$$lcnn6ir Slp$go9lL-L-gneil, Slp,lq @ern-ono, g{or(D6oLur ef}u6n6
gemzurfl mnp gr(U6-DLn&96 Goiqrfleo-rLn GleriiuriuiL-gt.

(g) gqgriuenL- on$ 22(1) (a) (i)eirug, oo$urir Slfowu9ldgLirGungr, pr


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oor$uL$$lmr o9$$uno$6lenan eLbu6n$gtL-5ir Gori$gld; Glsnoiron


Gcuamr@rir.

(m) u6mn!0 GluE6 g4geua:f poirgtnnL-uL fltgpgeorl o,uEL-@, gGry iong$$rir


Itlfprl lgroiruennLb uugu-roil g:anpnzug gt5iDpuno gunnpgt el0rfil96o
Gloneirdrrrni.

(r-) 819 g{ri6 o*$luLri uouf}uflL-6 LonSpiruL-@, LtSlu umofluflu$$leil Gori$pnri.


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q$u ucd6flu5lu$$loi:, g4euf e6uen grsiruennb Gsnrflu-r Glunqggt, g4gt


LoE&oriuir-g.

IV.(gD ancuirq$ Glgneoooafleir ofleurniraeo6n o5lorfl&oqLir. ' ,


(€5) g,i,gg$urir Glup oenn&dlL-riuunp snzurirssir (Periods) neirffGlni6orEl 3
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GtsDa$?

V. (JD creirenersirnn pL-eug&roo66of.n, Gleouolleur$cog ou@riu@$g, 7


or-@riurL-@ glgzuori GLn$GloneirenriuL- Geumor@rir?
(g) Gleouo9euruuiguraneu geurfl&eu,s GlodrqLb Glunlgg ereirdir- ereiror 3
Gleu6ts6o6n (Points) ocorr--r9grio Geuomr@Ln?

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u$n-nitr6'6ir

vl. d$Boaluru aflorlrilooflei,r g{giuguufloir o_15g5al ^oemtr6(9$ greopugrir 2s

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uilnqrflfr,g oeun&g g'lgt.a:tntin 6lo[ prg$n uerufk;1or!, ElrgrSlyb,
-f,i,gtgtui,,
g6lriru g,iuaorriq grirg5glurn' pqlOOOt Glupsir, Glpngpgt

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CuSpr5lei'r grlgt6lur6 gdluzu$rop oeuin&Sl@ls :- '

(gD Eprp GPSI 02-9-195s


(9t epoi uomflu5ldr Gori$g Sneir 05-11-1980

@ parorL-ancoulneil Epur$6oriur--L- 2 Lonprfuoeir

g$onaSlo ueuuflBoneuril

(m) migru ctflGrnll 90 pnuoeir

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_'F.
(E-) Lotgpgor enanfl[$ Gurfloi: nLL-n : 2 crlgL-rireoir
o9G|nq

(Eaq) Loggglor eneir$lp$: Gurflfi : 815 eu6urir 30 pm-oeir


d'$fur'6|n *n oSl$ruq (01-6-2009 t9pui'
31-7-2010)
i

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I
I
sal
1-7-2012 gsirEr qgJ5,600-39,100 + 9t;' '*PtT q9'5'700 creinp
earslur erffdfg$$lelr qg. tZ,aOO*g,ry oo$urir g.5,700 GlufrErirarrni. @eugnnuu-t
gGlgp errglu o-u-rrio1 01-7-2013-

01-7-2013 grleofleoa;riug 90% (epofp6)'


da
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L el6tpp ,$ppp 5r*p6ki, erugr _59. Glptcgpgl GluErb 9rlg5$lu6
I 8871'
g$6irr@ crannerufl&anouSleir gquL-ol6o5udruu9i ofls|grn
I

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i
Pa
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', I -,..
J.l a
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140tDM/16

t
DEPARTMENTAL EXAMINATIONS

Ne
May 2016

THE ACCOUNT TEST FOR SUBORDINATE OFFICERS PART.I


-
(With Books)

Three hours

ai.
Time
-
(Maximum filarks: 100)

[N.8.-(1 ) Answer all questions.


(2) Candidales are allowed the optionto answerthe paper
either in English or in Tamil or even to answerthe paper
paftly in English and parily in Tamil.

sal(3) Answers shourd be brief and to the point and need not
be a verbatim reproduction of printed pages.
(4) Marks will be deducted for bad handwriting.
(51 Marks will be deducted for not quoting rules clearty.l

Marks
L Writg short notes on the following :-
da
5x3=15
(af lnvalid pension.
(b/ Suspense Account.
) f.ectitication of misclassification.
(c

1df Revenue Account


Grant
4plsrn.irtence
Pa

ll. Distinguish between the following:_


5x4=20
g{gf)'loted Expenditu re a nd Cha rged Expenditu re.
.IX Fees and Honorarium
-{c)t,Compensation pension and provisional pension.
,4dflExtension of Service and Re-employment.
w.

,6i\ eaninistrative approval and Technical Sanction.


lll. Comment on the following:-
5x3= 15
(a) An advance of pay to a Government s"r"ni on
his transfer is
sanctioned at the new station within one month on
his arrival there.
(b) A new office was opened and the Treasury
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admitted the bills


presented by the new officer without insiiting
upon express
Pay order since the Treasury already knew a[ the
officiars in the
newly opend office.
(c/ one Government servant on his way to his office at 09.30 a.m.
by
bicycle met with an accident and he died on the
spot. The drawing
officer claimed his pay and ailowances upto tne previous
day of
death.

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Marks

Ne
(d) PayandAccountsofficerauthorizedthedrawa|ofincrementtoa
head of department and
drawing officer without consulting the
self
Accountant Generat.
(e) Foreign Service will not count for Pension' ' :'

N Jgfwhat are the recoveries that can be made from the subsistence
atlowance ?

ai.
,t() e*pt"in the Standards of Financial PrprPrietY'

who was relieved


v. (^worr out the joining lmg alm.issible to an officer
= on O7-02-ZO1|R.N. (friOay) at Trichy on his transfer to Chennai
-
336k.m. h,nb--lJ9.
(i)Distance bY rail
17-2-2Q14 is a Government Holiday'

sal
(ii)ASe|ectionGradeAssistantispromotedasSuperintendentl0
on05-08.2014.Hisnorma|incrementfa|lsdueon0l-10-2014.
Hehasoptedtofixthepayon0l-10-2014aftergettingone
increment in the lower Post'
Fix his pay in the Superintendet Post-
His basic pay " Rs'10'420 + GP Rs'4'200
da
(1)
(2)
' Scale of pay'in Selection " Rs'9'300-34'800+GP
: Grade Assistant post. Rs.4,200
': (3) Scale of PaY in
t '' Superintendent post .. h- n -^^ .^ o^^L(
Rs.9,300-34.800+G.P.
Rs 4,800
Pa

services for the purpose of


Vl. {Oir"u"s in detail non-qualifying Servant'
of Government
calculating pension
20
CalculatetheDateofRetirement,NetQualifyingservice'Pension'
Enhanced,OrdinaryFamilyPension'ReducedPension'D'C'R'G'
w.

given datails:-
and commuted value of Pension with the
(i) Date of Birth 01-09-1956

(ii) Date of entrY into Service 03-08-1q79

(iii) He has retired on attaining the age of Superannuation'


(iv) He has taken the following Leaves :-
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(1) Earned Leave for 100 daYs'


(2) Unearned Leave on MC for 120 days'
6 Extraordinary Leave without Mc 25 days'
Ou"rttayal of joining time 3 days'
Vtf
Pay
The Government servant was drawing a pay of . Rs.20,000+Grade
Rs.7'600aSon01.01-2014inthee|igible'payband.Hisincrementis
due on 1st JulY.
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Ne
uflfi6rninodr
P'n& 29o'b
l. drErrgdnLr or'rDrts:- 5x3=15
(g0 @ucunroro grng5$lurb
(g) p"A& oeour6g
(gl) gcupno eucooriu@$puuL-L-ang dfGterirpri:
(r'r) ruqgeunui oenndlg

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(e-) Eangug$luLb. ts

II. GzuE1un@oeoon o5lzurfl:- 5x4=20


(g0 eun6ooflriq& Glezuq LopEJri GtungriGufp Glearol
(g3) sureund upgrLb ro$ng$luLrn
(gl) $pnfu@ grirg5$urb upErh pgonnSls
(r)
(r-) sal
ueuufl$uguq LopEJri rogGzueoa;zumi.liq
$lrieuno giqpeil LnpErb Gtpn$leilgru

ilt. d$&oernL-aneu tgdlggl 6CIgg1 aLEJ6:-


grlg5gudr

@uqprfu

Cgt gO glII6 Jtlgll6u6u6orr LonEgrir GlodrqLirGungl sriufir greiruerinril


5x3=15
q$lur g4gleuzuo$$oil ugoslGu.rfp @15 ung anar$$1igoir griuoflriq
da
Gleululiuu GzualorGtth.
(93) q6lgn'a $lp&ouuiu g4Ecuzuet g6urdluil ueuuflqrflqrir g6ui6-drpgl
g4gaLzufoqgrb o6g5eu$Slpg rlp**Geu gdlgroLonomodsoir croirugndr
q$lgnop $p&ouuL-u g4glcuaro$$|^Sl6pgt GtupriuiL_ uL_guroireoir
o9lr:d,rlq eugrirooi: qanemneoflrur$l oqgggatp$tui,
"ttDgt6GlsnoirenrluLLgt.
Pa

(gl) gri g[t6 g4geueuri or6odu 09.30 Loeuofl6g petr eos&616rfl6fu gn6n
ueroflqrflrq6 gl1g16u6u6g$tgg Gts6il6ooug6il flpur__@,
geu$$GzuGur c-ufhi gpppnri. epp Long gEr$l,,flui, "gluggr glor0&g
ocr$lu:ril GonlgeoorCIoil uugu-ror5leil griur.6l@rb g4gouori Grofrug
o'"$hu6d;g Lnrt6rurp$lp19 Ug6il .Dn6ir cudort ror_@6 oer$luiir
gr1gtlo6ld;dlprni.
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(m) gnGom uouorrb GluEd g4gereu6rig (Self Drawing Officer) Es$lt


e-ufqGlup edudTr& oerur&1g g4geleuri g1anpp g6oilal6orJ
ezuSpnGoundldom-oeir g$lorffIt g6nppni.
(r-) grirg5ghurb oerur66t@o:gfrg g4u:$ueruft rr*iA* o@pgtri
Glsneirenriuu um_ungt.
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tv. @$ florynU$uru uguflfi cranGldn6ir6i.r rgg$pruoeir Glsdruzumi, ?


(s) 619 S€rbrgi gr6op6olo tgdlpp grrraseir u0dl algsarano oflcou
gr1aflrisat6.

V. (90 ft_CU*flun{c5pg, Longgilnd| Glerirgfi s4geuo:ri g66ui


^C"ryoryI6(9_
07-02-2014 _Gloroirofld; dlpcoro rgl$ueeir- uou*iunet tsOggl
{Gterfl6onu@6tpnri. .e6u196e gagilLogr;o gg8r, r"fi'Clffi
oeun&{l@o. -$6&dt-ufteil
$lcoL-&onar$rog $ttgfg1 Gteet'rcoenf1g
6tCry,bg'i9 ginririr sg6 6hf. 1T-02-2014 gFa JtGrU-p pnoirl
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eD s$riomuru g{gl6!5u'i619 oer$lu,b srfeuorurb Grorirueiirir.
g4guueor_ erbuonLb qg.10,420 + g$ o*$lu'il

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qry.4,200 Glug6
Ggriq$leoou o_poflu.rnen'i gCDorf 05-09 -ZOtq Sf oilE
sanrsneoufliunenryno ugofl o-rufo1 GluEdlpnf. Gg'iq
e_poflu.rnenri upaflufleil e@$lur e_u_rrio1
]r-i
Fr5ii 01_10_2014
g4zuri 1-10
-2914 gtrgr d$gtansu upoftufloi:
6t,rqq,n S6dor@t sergur
E-u-rricoou crpp,jptg
onruronarfh]unenf upofldeiruisr, 6f;n6
Gonflqoirennri. gl6urlgl eea$lur$olp saruraneuuflrlun6lrri rponunn
$lrinnuL6 Glefiuro4h.

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G_pria1$looreu o-pa5lu-rnonf cqslu 'onAp,i, - qg.9,300-qg.34,g00 +
Grade Pay qg.4,200
samrsnnofldrunenf scEglul ogl6lp6 _ qg.9,300_1g.34,g00 +
Grade Pay qg.4,800

Vl. (g0 grio


gg6lur0p
sal
oou$lu"rrflei,r.

ueuoft&Grsneou
TpEr_,i, ^
guiageurGungl serur&616il o@$glriGtoneirnr$giio 5
ucoufl6snzurirsooonu

eg s$dron@rt dqqr?deftopgJ
updl aflrfleuns

gu:o1 GruErb pnsir,


"fgg"1b.

gilgpruLb, e-uf$priuL_r_ 1g@tdru grirgg$trurir, gGtrbu grng,5lur6,


grielEtu"r cto,nouq*i; - Gtpneoi ibg,,b
grop&oriur_L_ grngtr$tu.lb g6|ruzu$$lenem6 oenr6jl6o
Steryuouft6onourb, 20
da
(i) $ppg GpSl 01-0e_1es6
(i0 glrr6 ueuuflufleil Gsnpp Fn6ir 03-0g_1979
(iii) onigJ Ut6tfo5l6dr srrJ666run5 ueuufl grirq Glu$pmi.
(iv) paaflwn d$&ongrdr ogt@i8coem grrir$greirennf
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(9t migu.r crflGnq 100 pm_ooh

e$) niL_n oflGnq pO rriooir


(r.oCrypg6u& enanpilan Guflei:)
@l) g{6rrpnrrd6ur agl@ruq 25 p;rn_oeir
(Lo6$gtcuri oneir$loirzum.ooir)
(without Mc)
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(m) g4$toiugu_rno grn$gJ6ir6n 3 gruooir


umuflGutfq $eor__&onn_rfr
(r-) g|116 g{gl6uzuf 01-01-201a g4anE
floF6rr oorgFruruondrur
q9.28,200 GtufEloir6.nnri. (qg.20,600 + grr o.n$uri qg.7,600)
(c!tr) geufluen6nrR6ur Eq$lu o_u.rrio1 Fn6ir _ g.geoot 1.
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