PREVIOUS YEARS QUESTION PAPER 03
ACCOUNT TEST
EXECUTIVE OFFICERS
PAPER I - JULY 2013 KFC Vol I & II, KBM and KAC Vol I
1. Transfer of funds from one unit of appropriation to another such unit is called:
(a) Reappropriation
(b) Billing
(c) Transfer of funds
(d) Budget
2.What is the term used for the payment made to an officer at a rate lower than what is actually payable?
(a) Lower payment
(b) Short payment
(c) Under payment
(d) Limited payment
3.The claim period of pay and allowance, from the date when the claim tell due for payment is:
(a) 3 years
(b) 1 year
(c) 2 years
(d) 5 years
4. If a person is appointed to a post over and above its sanctioned strength without increasing the sanctioned number of posts in that grade, that post is named as:
(a) Overdue post
(b) Supernumerary post
(c) Unauthorized post
(d) Non sanctioned post
5.The preparation and submission of departmental estimates of revenue and expenditure for the ensuing financial year for budgeting is called:
(a) Primary budgeting
(b) First stage of budget
(c) Draft of budget
(d) Second stage of budget
6.The percentage amount, charged from a local body on from a private agency for execution of a public work by PWD is known as:
(a) Supervision charges
(b) Execution charges
(c) Centage charges
(d) Contingent charges
7. Name the order issued by a treasury officer on a sub treasury officer of the same district, for payment from a govt. account to a specified person:
(a) Pay order
(b) Office order
(c) Cash order
(d) Money order
8. An officer of a department is entrusted with the responsibility of incurring of expenditure and collection of revenue by the subordinate authorities of a department is known as:
(a) Controlling Officer
(b) Accounts Officer
(c) Finance Officer
(d) Gazetted Officer
9.All articles and materials which come into the procession of a Govt. servant for use of public service is termed as:
(a) Stock
(b) Inventory
(c) Stores
(d) Stock register
10. The slip issued by AG, to the drawing officer when it finds an expenditure is irregular:
(a) Warming slip
(b) Objection slip
(c) Nonpayment slip
(d) Overdue slip
11. What is the term used to a fixed amount sanctioned by the Government to each office from which urgent unforeseen expenditure can be met?
( a) Contingent charges
(b) Unforeseen charges
(c) Cash in hand
(d) Permanent advance
12. What is conducting the audit of the consolidated fund of government?
(a) Finance Secretary
(b) Accountant General
(c) Director of Local Fund Audit
(d) Chief Secretary
13. In which article negotiated contract procedure explained?
(a) Art 150
(b) Art 161
(c) Art 165
(d) Art 142
14. If TA advance claimed is not adjusted within the time period, what is the rate of interest to be charged?
(a) 9%
(b) 12.5%
(c) 10%
(d) None of the above
16. An officer appeared before court to give evidence in his official capacity and was paid batta. The procedure is:
(a) Not in order
(b) Partly in order
(c) Procedure is correct
(d) None of the above
18. A liability register maintained by a disbursing officer is in Form No.:
(a) KBM 9
(b) KBM 10
(c) KBM 11
(d) KBM 13
19. In budget manual which para dealt with committee on public undertakings:
(a) Para 100
(b) Para 110
(c) Para 112
(d) Para 111
20. In KBM which para dealt with committee on estimates:
(a) Para 99
(b) Para 109
(c) Para 89
(d) Para 119
22. In KFC article 30 is describing on:.
(a) Debit sales
(b) Market rate
(c) Credit sales
(d) None of the above
23. In which articles in KFC describes about the procedure for incurring
expenditure from public funds:
(a) Art. 40-44
(b) Art. 44-48
(c) Art. 48-52
(d) Art. 52-56
24.In medical reimbursement claims, which certificate to be attached from a medical attendant:
(a) Medical certificate
(b) Fitness certificate
(c) Essentiality certificate
(d) None of the above
25. The claim period of travelling allowance, from the date when the claim fell due for payment:
(a) 1 year
(b) 3 years
(c) 2 years
(d) 5 years
26. Pension should be claimed within……………... years from the date when the claim fell due for payment.
(a) 3 years
(b) 6 years
(c) 9 years
(d) 12 years
27.In KFC which article defines over charges;
(a) Art 40
(b) Art 50
(c) Art 60
(d) Art 70
28. Who appoints the Chairman and members of the Finance Commission?
(a) Parliament
(b) Vice President
(c) Prime Minister
(d) President
29. What is the validity of a letter of credit?
(a) 3 months
(b) 4 months
(c) 5 months
(d) 6 months
30. The expenditure, subject to the vote of legislative assembly is called:
(a) Vote on account
(b) Voted expenditure
(c) Consolidated fund
(d) Contingent fund
31. The liability register maintained as per KBM is in form No.:
(a)10
(b)11
(c)12
(d) 13
33. In KFC article is explaining about supernumerary posts:
(a) Art. 60 (A)
(b) Art. 69 (C)
(c) Art. 40
(d) Art. 50 (1)
34.Which article deals with the special rules for temporary establishment?
(a) Art. 73
(b) Art. 74
(c) Art. 75
d)None of the above
35. Who is the sanctioning authority for motor car advance?
(a) Head of Department
(b) Finance Department
(c) State Government
(d) Chief Minister
36. Government has hired a private building and agreed to give 6 months rent in advances in the procedure is:
(a) Irregular
(b) Regular
(c) 3 months advance can be paid
(d) None of the above
37. The pension returned by the post office for want of addressee should be credited to which head of account by the treasury:
(a) Revenue head
(b) Capital head
(c) Major head
(d) None of the above
38. Head of department purchased a bicycle for office use without Government sanction:
(a) Regular
(b) Irregular
(c) Ratification from Govt. required
(d) None of the above
39. In KBM which paras deals with explanatory memorandum?
(a) 20,40 (a)
(b) 30, 51 (2)
(c) 30 (1), 51
(d) None of the above
40. Which para in KBM is mentioning about preparation of budget docuMents?
(a) Para 48
(b) Para 49
(c) Para 50
(d) Para 51
41. What is insisted in Article 45 of KFC Vol I?
(a) Lapse of sanction
(b) Audit by AG
(c) Communication of sanction of AG
(d) None of the above
42. Waiver of revenue is insisted in article of KFC Vol I:
(a) Art 38 A
(b) Art 38 B
(c) Art 40 A
(d) Art 40 B
43. Article 38 in KFC Vol I deals with of revenue
(a) Write off
(b)Waiver
(c) Omission
(d)Remission
44. Lapse of sanction and exceptions are insisted in Article __of KFC Voli:
(a) Art 48
(b) Art 49
(c) Art 50
(d) None of the above
45. In KFC Vol. I which article defines arrear claims:
(a) Art 49
(b) Art 52
(c) Art 50
(d) Art 53
46. Who is the chief officer in charge of revenue collection in a district?
(a) Sales Tax Officer
(b) Income Tax Officer
(c) District Collector
(d) Revenue Divisional Officer
48. The repent on transfer of charges of a gazette officer should be signed by both relieved officer and:
(a) Relieving Officer
(b) Head of Officer
(c) Accountant General
(d) Department Head
49. TA bill of gazetted officer should be countersigned by the:
(a) Treasury Officer
(b) Accountant General
(c) Controlling Officer
(d) None of the above
50. All stores and stocks should be verified once in every:
(a) Year
(b) 2 years
(c) Six months
(d) A month
51. All repair works connected with government buildings are done by:
(a) Construction corporation
(b) PWD
(c) Government contractor
(d ) None of the above
52. In KFC which article insists the procedure of purchase of furniture:
(a) Art 120
(b) Art 125
(c) Art 126
(d) Art 128
53. Which article insists the procedure of invitation of tenders, in KFC:
(a) 130 & 131
(b) 131 & 132
(c) 132 & 133
(d) 133 & 134
55. What is defined in article 132 of KFC Vol I?
(a) Contract agreement
(b) Earnest money deposit
(c) Global Tender
(d) Market price
56. Which article insists on the procedure of receipt and opening of tenders?
(a) Art: 133 (a)
(b) Art 130(a)
(c) Art 131 (a)
(d) None of the above
57. When the tender receival after the time limit, will the tender be?
(a) Accepted
(b) Accepted conditionally
(c) Rejected
(d) None of the above
58. How much percentage of total contract value to be deposited as security by the tenderer?
(a) 10%
(b)15%
(c) 5%
(d) 3%
59. A head of department sanctioned a tour advance to himself. The action is:
(a) Irregular
(b) Regular
(c) Can be ratified
(d) None of the above
60. A doctor sanctioned burial charges of unclaimed body of a patient from the contingencies of his department. The action is:
(a) Partially correct
(b) Not correct
(c) Can be ratified
(d) Correct
61. An advance of Rs. 1,00,000/- was paid to a contractor for a Government work:
(a) Irregular
(b) Partially regular
(c) Regular
(d) None of the above
62. Committee on public accounts is one of the:
(a) Subject Committee
(b) Privilege Committee
(c) Legislature Committee.
(d) None of the above
63. Which paras in KBM is dealt with supplementary grant?
(a) Para 10, 85 to 88
(b) Para 11, 87 to 89
(c) Para 9, 25 to 29
(d) None of the above
64. Which paras in KBM dealt with reappropriation of funds?
(a) Para 11, 70 and 71
(b) Para 11, 71 and 72
(c) Para 11, 82 and 83
(d) Para 11, 83 and 84
65. The indication of the nature of the various items of receipts and expenditure included under each head in budget is known as:
(a) Explanatory memorandum
(b) Plus and minus memorandum
(c) Amortizationകടം വീട്ടൽ
(d) None of the above
66. Who is the statutory auditor of local self Government institutions?
(a) Accountant General
(b) C + AG
(c) Director of Local Fund Audit
(d) Finance Department
67. Audit part requisitioned for sub vouchers of secret service for verification. The action is:
(a) Not regular
(b) Regular
(c) Audit can verify all vouchers
(d) None of the above
68. How many members in a committee of estimates elected by the legislative assembly?
(a) 10
(b)11
(c)120
(d)70
69. A committee of estimates elected for a period of ............... years.
(a) 5 years
(b) 4 years
(c) 3 years
(d) 2 years
70. In KBM, para 97 defines about :
(a) Establishment grant
(b) General purpose grant
(c) Excess grant
(d) None of the above
72. Transfer of appropriation from one unit to another is called:
(a) Control of appropriation
(b) Re appropriation
(c) Budgeting
(d) Transfer of charges
73. In which para of KBM, the General restrictions for reappropriation of funds mentioned?
(a) Para 84
(b) Para 85
(c) Para 86
(d) Para 87
74. The reconciliation of expenditure in government departments were explained in paras ................. of KBM.
(a) 70 (1)& 71
(b) 71 (3)& 72
(c)72 & 73
(d) 72 (3) & 74 75.
75. Appropriation control is defined in para .............. of KBM.
(a) Para 67
(b) Para 68
(c) Para 69
(d) Para 70
76. Recoupment of permanent advance is allowed:
(a) At the end of each calendar year
(b) At the end of each half year
(c) At the end of each calendar month
(d) None of the above
77. Article 95 of KFC Vol. I is dealt with:
(a) Recoupment of permanent advance
(b) Permanent advance how sanctioned
(c) Permanent advance drawal
(d) None of the above.
78. Procedure of deduction of court attachment is detailed in article of KFC Vol I:
(a) Art: 89-4
(b) Art: 90 -5
(c) Art: 91 - 6
(d) Art: 89-5
79. Annual financial statement is detailed in para ......... of KBM:
(a) Para 1
(b) Para 2
(c) Para 3
(d) Para 4
80. The contingency fund has been created under article ....... of the constitution:
(a) 260
(b) 262 (7)
(c) 265 (2)
(d) 267 (2)
81. The order of a competent authority sanctioning a properly detailed estimate of the cost of a work is called:
(a) Administrative sanction
(b) Work order
(c) Technical sanction
(d) None of the above
82. Which department is responsible for collecting rent for Government buildings?
(a) Revenue department
(b) Finance department
(c) Public works department
(d) None of the above
83. In KFC which article defines inevitable payments:
(a) Art 40(c)
(b) Art 41 (a)
(c) Art 42 (b)
(d) Art 42 (a)
84. The inspection of all perishableനശിക്കുന്ന stores should be conducted
(a) Once in every year
(b) Once in every half year .
(c) Once in every two years
(d) Once in every three years
85. Auction register is maintained in Form No. _ of KFC Vol. II:
(a) Form 10
(b) Form 20
(c) Form 30
(d ) Form 40
86. Who is maintaining the service and payment records of gazette officers?
(a) Department Head
(b) Administrative Dept
(c) Finance Dept
(d) Accountant General
87. A government servant has erased an entry in a cash book maintained by him. The action is:
(a) Irregular
(b) Regular
(c) He can overwrite
(d) None of the above
88. Which article in KFC Vol. I define the maintenance of a service book?
(a) Art. 330
(b) Art. 334
(c) Art. 335
(d) Art. 333
89. Register of contingent expenditure should be maintained for:
(a) 2 years
(b) 3 years
(c) 5 years
(d) 10 years
90. Article 270 of KFC Vol. I is dealt with:
(a) Security deposit
(b) Civil Court's deposits
(c) Earnest money deposit
(d) Contract deposit
91. A contract for the supply of a quantity of stores at specified price within a period is called:
(a) Rate contract
(b) Running contract
(c) Negotiated contract
(d) Limited tender
92. The record of labour employed in each day on a work is known as:
(a) Measurement book
(b) Stock register
(c) Muster roll
(d) Attendance register
93.The original record on work executed showing the quantity of material
als and labour used in the work is:
(a) Data book
(b) Estimate
(c) Revised estimate
(d) Measurement book
94.What is the rate of penal interest for all overdue instalments of loans?
(a) 2 ½ %
(b) 2%
(c) 3%
(d) 3 ½ %
95. What is the Form No. under Art: 244 (C) of KFC for House building advance application?
(a) Form No. 28
(b) Form No. 29
(c) Form No. 30
(d) Form No. 31
96. In KFC, as per which article a cycle advance is granted:
(a) Art. 245
(b) Art. 245 A
(c) Art. 245 B
(d) Art 245 C
97. Marriage advance is granted to which category of government employees:
(a) Gazette officers
(b) Class one officers
(c) Class III officers
(d) ClassIV officers
98.Relinquishment of claims after exhausting all possible means of recovery is termed as:
(a) Write off loss
(b) Total loss
(c) Irrecoverable loss
(d) Loss of pay
99. How many parts has performance budgeting?
(a) 2 parts
(b) 3 parts
(c) 4 parts
(d) 5 parts
100. Name the advance grant to meet the estimated expenditure for a part ofthe new financial year, before the appropriation bill enacted:
(a) Vote on accounts
(b) Pre - Budget
(c) Exceptional grant
(d) Performance budget
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