KERALA TREASURY CODE: ACCOUNT TEST ( LOWER)ONLINE TEST) No. 1

KERALA TREASURY CODE-Test Paper No. 2

ONLINE TEST

The Kerala Treasury Code Volume1, The Kerala Treasury Code Volume 2, Kerala Account Code Volume 2

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1. Detailed Pay Bill of Gazetted/non Gazetted establishment/wages is prepared in form
   1.   TR.67
   2.   TR.59(B)
   3.   TR.60
   4.   TR.51
2. A bill becomes a ‘voucher’ when _________.
   1.   it is presented to a treasury
   2.   it is signed by the DDO
   3.   it is passed
   4.   receipted and stamped ‘’paid’’
3. Alteration memorandum in Form TA VIII is forwarded to the Accountant General when __________.
   1.   when an error in classification is noticed by the District Treasury Officer after the despatch of Treasury A/c to the AG
   2.   the AG require the treasury officer to do so
   3.   the correction of classification errors of previous years needed
   4.   all the above
4. Official receivers should prepare list of deposit items which will lapse to the Govt. and submit them to the _________ by the 31st March in each year.
   1.   The State Accountant General
   2.   The Treasury Officer
   3.   The Sub Treasury Officer
   4.   The Govt.
5. The Treasury Officer should prepare a statement of lapses of revenue and criminal courts deposits and forward them to the _______.
   1.   The State Accountant General
   2.   The Presiding Officer of the court
   3.   The sub treasuries of the district
   4.   The Govt.
6. A contingent Bill is prepared in form
   1.   TR 59 (B)
   2.   TR 59 (A)
   3.   TR 59 (C)
   4.   TR 59 (E)
7. Accounts in respect of which no transactions have taken place for __________ complete financial years and more will be treated as unoperated.
   1.   5
   2.   4
   3.   3
   4.   2
8. Pick out the wrong statement
   1.   Fixed deposits should be treated as separate savings bank accounts
   2.   Fixed deposits can be opened on production of an application form and specimen signature in the prescribed form
   3.   Personal appearance of the depositor is compulsory for the opening of fixed deposit
   4.   All the above 3 statements are false
9. Which of the following is not a main part of Govt. Accounts?
   1.   Consolidated fund accounts
   2.   Endowment fund accounts
   3.   Contingency fund accounts
   4.   Public accounts
10. ’’Anamath’’ is __________.
    1.   Amount kept in treasury strong room and included in treasury balance
    2.   Amount kept in treasury strong room but not included in treasury balance
    3.   Amount kept outside treasury strong room but included in treasury balance
    4.   None of the above
11. Treasury officer is responsible for the entries in column _______ to _________ of treasury bill book.
    1.   7 to 11
    2.   6
    3.   12 to 13
    4.   1 to 6
12. Application to open a treasury savings bank A/c is in Form No ______.
    1.   SB Form No. 6
    2.   SB Form No. 3
    3.   SB Form No. 1
    4.   SB Form No. 4
13. When a treasury bill book is irrecoverably lost and the DDO is convinced in this respect he shall
    1.   report the fact to the controlling officer
    2.   report the fact to Govt.
    3.   report the fact to AG
    4.   initiate an enquiry and send a requisition for a new bill book stating the fact under his seal
14. Every DDO or officer receiving money or making withdrawal and disbursement of money on behalf of the Govt. should maintain a cash book in Form
    1.   TR 7
    2.   TR 5
    3.   TR 5 A
    4.   TR 7 A
15. Check Register of adjustments between central and Govt. is maintained in
    1.   T.A 4
    2.   T.A 3
    3.   T.A 2
    4.   T.A 1
16. Each item of revenue deposits received should at once be entered in a register in
    1.   TA 13
    2.   TA 14
    3.   TA 15
    4.   TA 16
17. The books of Central Accounts section of the Reserve Bank for the month of March every year is closed
    1.   on the 1st April following
    2.   on the 10th April following
    3.   On the 15th April following
    4.   on the 25th April following
18. If a treasury bill book is irrecoverably lost the DDO should
    1.   prepare a duplicate bill book
    2.   obtain payment certificate of the bills passed through lost bill book
    3.   reconstruct the bill book after verification which treasury figures
    4.   none of the above
19. A drawing officer should cancel any cheques which has remained unpaid for a consecutive period of ________.
    1.   12 months
    2.   6 months
    3.   4 months
    4.   3 months
20. The bank dealing Govt. money should maintain _______.
    1.   The scroll cash book
    2.   A pass book (forwarded to returned by the treasury offcier)
    3.   Both (1) and (2)
    4.   None of the above
21. ______ amount as per scroll cash book should be debited by bank against the balance of the Central Govt. or the State Govt. as the case may be
    1.   Total amount
    2.   Net amount
    3.   Gross amount
    4.   None of the above
22. Pick out the false statement
    1.   The amount incorrectly classified in the daily account rendered by bank should be taken to the correct head of account by the treasury officer
    2.   Any difference resulting from the rectification of Bank’s misclassification be taken to the treasury accounts ‘’adjusting account between central and state Govt - misclassification by the bank’’
    3.   For rectification the treasury officer can correct the figure under the head ‘’Reserve Bank Deposits’’
    4.   None of the above
23. The remittances of cash to and from a sub treasury from and to another sub treasury within the same district should be ________ in the accounts of the district treasury.
    1.   Excluded
    2.   Included
    3.   Incorporated as a note
    4.   None of the above
24. The directions contained in the account code regarding the account registers to be kept at treasuries apply primarily to __________.
    1.   District Treasuries
    2.   Sub Treasuries
    3.   Banking Treasuries
    4.   Non-Banking Treasuries
25. The pension disbursing officer may exempt a pensioner, from personal appearance, for identification belonging to the category
    1.   Pensioners above 80 years
    2.   Pensioners above 75 years
       C:-Family pensioners
    3.   None of the above
    4.   
26. Which of the following statement is correct?
    1.   on expiry of the specified period commuted value of pension is restored by pension sanctioning authority
    2.   on expiry of the specified period commuted value of pension is restored by Accountant General
    3.   on expiry of the specified period commuted value of pension is restored by Treasury Officer after obtaining AG’s sanction
    4.   on expiry of the specified period commuted value of pension is restored by Treasury Officer without obtaining AG’s authorisation
27. If a treasury detects any deficiency on detailed examination of remittance received from another treasury
    1.   it should be charged in the day book as a distinct item
    2.   immediately recovered from the treasurer-in-charge
    3.   reported to the Director of Treasuries
    4.   none of the above
28. In the process of daily closing of the District Treasury Balance
    1.   The cash balance of District Treasury together with sub-treasuries under the control of District Treasury is worked out
    2.   The result will be the closing balance at the district treasury alone
    3.   The result will be the closing of daily balance as per treasurer’s cash book
    4.   None of the above
29. During the process of daily closing of sub-treasury accounts the treasurer draw up his balance memorandum in form ______ specifying the denomination of notes and coins.
    1.   TA III
    2.   TA IV
    3.   TA V
    4.   TA VI
30. Cash remittance between two treasuries should be classified as _______ if both the treasuries are under a single Govt.
    1.   Transfer Remittance
    2.   Inter-Treasury Remittance
    3.   Local Remittance
    4.   Foreign Remittance
31. The statement of Civil Court Deposits as on 31st March every year should be prepared by the
    1.   The Sub Treasury Officer
    2.   The District Treasury Officer
    3.   The Presiding Officer of the court
    4.   The Accountant General
32. While closing the monthly accounts for the month of March every endeavour should be made to close if not later than ________.
    1.   3rd of April
    2.   5th of April
    3.   -6th of April
    4.   7th of April
33. The amount of a lapsed deposit refunded under the rules of Govt. should appear in the treasury accounts as a ________.
    1.   Miscellaneous refund
    2.   Repayment of deposit
    3.   Deduction of lapsed deposit
    4.   None of the above
34. When a deposit is made by one party to be repaid to another party the name of the second party should be clearly stated in the column _______ in the Register of Receipts of Deposits.
    1.   Remarks
    2.   Name of party
    3.   Clearance column
    4.   Nature of deposit
35. Refund of Election Deposits should be authorised by
    1.   Accountant General
    2.   Treasury Officer
    3.   Returning officer
    4.   None of the above
36. Aggregate daily total of _______ should be carried to the day book.
    1.   Personal ledgers in Form TA-15
    2.   Register of personal deposits in Form TA-17
    3.   Register of cash order in Form TA-VII
    4.   None of the above
37. The transactions of all local funds should be recorded in the form used for ________ even though it should be kept quite distinct.
    1.   Personal deposits
    2.   Revenue deposits
    3.   Local fund deposits
    4.   Other deposits
38. In the case of small departments or of major heads under which the transactions are few, two or more such departments or major heads my be treated as treated as single department at the discretion of
    1.   The Accountant General
    2.   The Finance Department
    3.   The Director of Treasuries
    4.   Concerned Department Head
39. The Treasury Officer should ___________ the total amount of lapses from the plus and minus memorandum of deposits of March every year.
    1.   Transfer to the revenue
    2.   Deduct
    3.   Write off
    4.   None of the above
40. Civil court deposits lapses if it is unclaimed for one whole year ending with 31st March
    1.   if the amount of deposit or the balance of deposit partly paid not exceeds Rs. 100
    2.   Remitting Treasury
    3.   if the amount of deposit or the balance of deposit partly paid not exceeds Rs. 10
    4.   if the amount of deposit or the balance of deposit partly paid not exceeds Rs. 5
41. A treasury officer has no authority to act under an order of the Govt. sanctioning a payment ________.
    1.   unless the order is sent through Accountant General
    2.   unless the clearance from Finance Dept is appended
    3.   unless the order is an express order to him to make payment
    4.   none of the above
42. A treasury officer shall not honour a claim which be considers to be disputable. He shall require the claimant to refer it to ________.
    1.   The Finance Dept.
    2.   The Director of Treasuries
    3.   The Accountant General
    4.   None of the above
43. The Treasury Officer shall be responsible to _________ for acceptance of the validity of a claim against which he has permitted withdrawal.
    1.   The Accountant General
    2.   The Govt.
    3.   Director of Treasuries
    4.   None of the above
44. The Director of Treasuries shall inspect each District Treasury at least once in ______.
    1.   Six months
    2.   12 months
    3.   at least once in 16 months
    4.   at least twice in 2 years
45. The District Treasury Officer shall conduct inspection of all the sub treasuries under his jurisdiction at least _______ without prior notice.
    1.   Once in a year
    2.   Once in a six months
    3.   Once in a three months
    4.   Once in a one month
46. Register of Receipts in the treasury is in Form No.
    1.   TA-3
    2.   TA-2
    3.   TA-1
    4.   TA-4
47. The Treasury Rules of each State Govt. is issued under article _______ of the constitution.
    1.   Article 282
    2.   Article 283
    3.   Article 284
    4.   Article 285
48. Cash balance verification of non-banking sub-treasuries shall be undertaken by the DTO once in
    1.   4 months
    2.   3 months
    3.   2 months
    4.   a month
49. The recovery of excess pay and allowance from the employees are treated as
    1.   ROP under the major head from which the amount was drawn
    2.   Deduction in expenditure
    3.   Revenue Receipts
    4.   Other Receipts
50. The introduction of a new major Head of Account require the approval of
    1.   The Union Govt.
    2.   Finance Dept.
    3.   C and AG of India
    4.   Director of Treasuries
51. Which type of Govt. Servant has to send specimen signature card to treasury
    1.   those authorised draw money from treasury through bills
    2.   those authorised draw money from treasury through cheques
    3.   those authorised draw money from treasury through countersign bills and cheques
    4.   all the above
52. If a Treasury Officer receives intimation from AG that moneys have been incorrectly withdrawn and that a certain sum should be recovered from a DDO, he shall
    1.   effect the recovery without delay and without regard to any correspondence
    2.   effect the recovery after getting necessary direction from the Director
    3.   effect the recovery after getting necessary order from Govt.
    4.   None of the above
53. The term ‘’District Treasury Balance’’ includes ________ besides the balance in the currency chest.
    1.   Demand Drafts and Promissory notes
    2.   Balance in small coin depot and the imprest amount
    3.   Currencies confiscated
    4.   None of the above
54. Refund of revenue shall, as a general rule, be taken as __________ the revenue deposits.
    1.   Charge against
    2.   reduction against
    3.   appropriation against
    4.   none of the above
55. Receipts on account of departments for which descriptive major heads are not opened on the receipt side should be included in the schedule for the major head
    1.   049 Miscellaneous
    2.   911 Miscellaneous
    3.   070 Miscellaneous
    4.   L II - Miscellaneous
56. List of payments list the payments under various heads during the month and _________ show the receipts under various heads.
    1.   List of receipts
    2.   List of revenues
    3.   List of incomes
    4.   Cash account
57. The difference between the monthly totals of receipts and payment columns of the subsidiary register of Reserve Bank Deposits should be carried into ________.
    1.   Cash account
    2.   List of payments
    3.   Cash account or list of payments depending on whether the balance show net drawings from or net payments into the bank during the month
    4.   None of the above
58. The cash account (Central and State) rendered by State Treasuries should be supported by a closing abstract in Form _________.
    1.   T.A-25
    2.   T.A-26
    3.   T.A-27
    4.   T.A-28
59. Refund of lapsed deposit, where treasury is not maintaining complete accounts made if
    1.   The AG authorised
    2.   The Govt. authorised
    3.   The Finance Dept. authorised
    4.   None of the above
60. The protective endorsement ‘’under’’ followed by a amount a little larger than the amount to be drawn need not be insisted in respect of _________.
    1.   Treasury Savings Bank cheques
    2.   Refund Bill of EMD
    3.   Refund Bill of revenue
    4.   None of the above
61. Correction of accounts of the past year, so far as concerns Govt. Revenue or expenditure
    1.   Cannot be admitted later than 20th May of succeeding year
    2.   Cannot be admitted later than 20th April of succeeding year
    3.   Cannot be admitted but a separate note is made
    4.   None of the above
62. Schedule of Forest Remittances showing separately the cash received into the treasury from each Forest Division should be prepared in Form
    1.   T.A 27
    2.   T.A 28
    3.   T.A 29
    4.   T.A 30
63. The monthly submission of the Extract Register of Receipts and payments of personal deposits in T.A 32 to the AG is not necessary as
    1.   The AG dispensed with the system
    2.   Monthly reconciliation of deposit accounts of treasury and court serve as adequate safeguards against possible irregularities
    3.   Verification of account balance is done by AG
    4.   None of the above
64. Transfer adjustment of lapsed deposits is made by
    1.   Deducting the total amount of lapses from the plus and minus memorandum of deposits of March by the treasury officer
    2.   The presiding officer of the court
    3.   The office of the Accountant General after the statements have been verified
    4.   None of the above
65. Which of the following certificate is necessary in the bill for drawal of money from public account by Local Self Govt. Institutions?
    1.   that the expenditure charged in this bill could not with due regard to the interest of the Public service be avoided
    2.   I have obtained vouchers for all the items claimed in this bill, duly defaced and kept in my office for audit purpose
    3.   the amount drawn in the bill is used only for the purpose approved by the DPC
    4.   all the above
66. Dues code for DA is
    1.   22
    2.   01
    3.   23
    4.   24
67. Deduction code GPF as per the prescribed bill Form is
    1.   704
    2.   705
    3.   801
    4.   701
68. Appropriation details for the current financial year is to be noted in the bill regarding
    1.   Pay and allowances (non-plan/voted)
    2.   GPF temporary advance
    3.   HRA arrear
    4.   Wages
69. The accounts of Govt. are maintained primarily on
    1.   Double Entry System
    2.   Single Entry (Cash basis) System
    3.   Accrual System
    4.   None of the above
70. If a time expired written cheque is returned to the drawing officer, he shall
    1.   issue a ‘stop memo’
    2.   make a reverse entry in the books of accounts
    3.   destroy it and draw a new cheque, if necessary, noting the fact in the counterfoil of original cheque
    4.   cancel the returned cheque and kept in his safe custody
71. The treasury or sub-treasury officer shall permit the withdrawal of money on local fund cheques even if ________.
    1.   there is no sufficient balance at the credit of the fund to cover the payment
    2.   the cheque presented is taken from a cheque book not issued from treasury
    3.   nature of the disbursement is not specified
    4.   none of the above
72. Which of the following is not to be treated as ‘’local fund’’
    1.   Provident fund
    2.   Municipal fund
    3.   Panchayath fund
    4.   KSRTC working fund
73. When a cheque drawn is lost the drawing officer shall
    1.   at once report the fact to treasury officer
    2.   request the treasury officer to stop payment of the cheque
    3.   obtain a certificate from treasury officer in this regard
    4.   all the above
74. Political pension cease to be payable if it is not drawn for
    1.   one year
    2.   three years
    3.   six years
    4.   ten years
75. The payment order of gratuity is valid for _______.
    1.   1 year
    2.   6 months
    3.   3 months
    4.   None of the above
76. Pick out the correct statement
    1.   A treasury officer can issue fresh cheque book to drawing officer when cheque book in use is fully exhausted without obtaining requisition from drawing officer
    2.   Sub treasury officer should ascertain the requirement of cheque books and send necessary indent directly to Superintendent Govt. Press, Thiruvananthapuram
    3.   Treasury officer should never supply more than one cheque book on a single requisition form
    4.   All the above
77. Pick out the false statement
    1.   Treasury officer shall not pass bill claims presented without treasury bill books, except in certain rare cases
    2.   DDO is solely responsible for the entries in all the columns of treasury bill book
    3.   Correction in the Treasury bill book should be attested by the DDO by putting his full signature
    4.   None of the above
78. Pick out the correct statement
    1.   Treasury Officer shall not honour the bills if he notices erasures or unattested correction in the Bill Book
    2.   A stock register of Bill Books shall be maintained at the treasury in form 74 B
    3.   The DDO is personally responsible for the proper maintenance and safe custody of bill book
    4.   All the above
79. Treasury Officer is not authorised to pay pension claim chargeable under the head ‘266 pension and other retirement benefits’ if the claim is preferred after
    1.   Two years
    2.   Three years
    3.   Four years
    4.   Five years
80. No sub voucher to a contingent bill should be destroyed until ________ have elapsed from the date of the payment.
    1.   3 years
    2.   4 years
    3.   5 years
    4.   6 years
81. Appropriation control Register in treasury is maintained in Form
    1.   TR 110
    2.   TR 111
    3.   TR 109
    4.   None of the above
82. Interest on ways and means advance will be debited against the Govt. A/c by the bank
    1.   at the end of the financial year
    2.   at the time of repayment
    3.   at the time of granting the advance
    4.   at the end of half year
83. Drafts which are outstanding for more than _______ can be paid only after obtaining necessary confirmation from the drawing office.
    1.   3 month
    2.   4 month
    3.   6 month
    4.   9 month
84. Bills for contingent expenditure that require the counter signature of the controlling authority before payment shall be drawn in Form
    1.   TR.60
    2.   TR.61
    3.   TR.51
    4.   TR.59
85. Major Amendments to the very basic principles and rules of Kerala Account code, Kerala Treasury Code is necessitated _________.
    1.   on introduction of ‘one office one DDO system’
    2.   on introduction of SPARK
    3.   modification in the fund flow procedure to LSGIs
    4.   all the above
86. Bills for contingent expenditure that require the counter signature of the controlling authority after payment shall be drawn in
    1.   TR.60
    2.   TR.61
    3.   TR.51
    4.   None of the above
87. When a court order payment to an injured party, of an amount kept in deposit in the treasury, which was awarded to him as compensation out of a fine imposed in a criminal case, it shall certify
    1.   that the sentence and award have been confirmed by the appellate court
    2.   if the compensation order is modified in appeal or revision that the payment order is in conformity with such modification order
    3.   that the appeal time has expired and no appeal has been preferred
    4.   any certificate mentioned above as the case may be
88. In the case of bill claim in respect of materials or articles purchased the relevant certificate quoting ________ should be attached.
    1.   relevant paras of store purchase manual
    2.   relevant paras of procurement manual
    3.   relevant articles of KFC, Vol. I
    4.   None of the above
89. Election Deposits paid by or on behalf of candidates should be credited to the head
    1.   Miscellaneous receipt
    2.   State Legislature Election Deposits’’ under ‘’Deposits and Advances’’
    3.   Suspense A/c
    4.   None of the above
90. Which of the following is an accounts returns to be rendered by treasuries?
    1.   Cash Account
    2.   List of payments
    3.   Schedules along with vouchers
    4.   All the above
91. List of payment is ________.
    1.   an abstract of receipt schedules showing total under each head
    2.   an abstract of the totals of the various payment schedules
    3.   an abstract of revenue payments
    4.   an abstract of capital payments
92. The collector should verify the cash balance of the treasury in person at least ______ and send a certificate of verification to the AG and Govt.
    1.   Once in 3 month
    2.   Once in a month
    3.   Once in a year
    4.   None of the above
93. Which of the following is not an account return to be rendered by the treasury?
    1.   Statement of Lapsed cheques
    2.   Statement of Lapsed cash orders
    3.   Cash A/c with necessary schedules
    4.   List of payment with necessary schedules
94. The plus and minus memoranda in respect of stamps and opium transactions should be accompanied by _________.
    1.   Certificate of spoiled and damaged court fee stamps
    2.   Certificate on actual count or weighment of stock in the District Treasury
    3.   Certificate on actual count or weighment of stock in the District Treasury and the sub-treasuries sub ordinate to it
    4.   None of the above
95. Specify the form of cash book of the Treasurer
    1.   TA III
    2.   TA II
    3.   TA I
    4.   None of the above
96. Specify the Form of Day Book
    1.   TA VI
    2.   TA V
    3.   TA IV
    4.   None of the above
97. Bills for drawing moneys from the treasury on account of refund of revenue shall be prepared in _________ unless some other Form has been prescribed.
    1.   TR. 65
    2.   TR. 61
    3.   TR. 60
    4.   None of the above
98. Pick out the false statement ‘’The disbursing officer of the pension shall _________’’.
    1.   Identify the pensioner before making pension payment
    2.   Need not check the personal mark of identification of the pensioner
    3.   Compare the thump impression if pensioner cannot sign
    4.   All the above statements are false
99. The annual report of inspection of all the sub-treasuries under the control of DTO conducted during the calendar year should be sent to the Director of Treasuries on or before _______.
    1.   so as to reach by 31st January, following
    2.   so as to reach by 25th January, following
    3.   so as to reach by 10th January, following
    4.   so as to reach by 20th January, following
100. "Service pension’’ means a pension payable to in respect of a person in consideration of past employment under the Govt. of INDIA or any of the states and includes __________.
     1.   a gratuity or family pension
     2.   a gratuity only
     3.   family pension only
     4.   all other terminal benefits