Guide to Departmental Examination Accounts – II
Public Service Commission, Examination
Here is the reference guideline for Departmental Examination, Accounts Paper II (with Book) conducted by Public Service Commission for the West Bengal Govt. Officers (including A.I.S. Officers):-
Short Question
| Description | Book | Rule | Page |
|---|---|---|---|
| Administrative Approval | PWD | 168 | 40 |
| Advance on Transfer | WBFR | 320 | 99 |
| Advance Payment | WBFR | 03-Mar | 1 |
| Advance to Contractors | WBFR | 227 | 67 |
| Aid to Contractors | WBFR | 225 | 67 |
| Annual Account | GAR | 7 | 64 |
| Apprentice (Leave) | WBSR | 5/1 + 219(II) | 2, 114 |
| Appropriation Bill | GAR | 174,175 | 42 |
| Audit objection & recoveries | WBFR | 51 | 20 |
| Average Pay/ Emoluments | WBSR | 5/2 (CH-II) | 3 |
| Basic Pay | WBSR | 05-Mar | 3 |
| Bills & Vouchers | WBFR | 209 | 61 |
| Bin Card | CPWD | 7.2.12-7.2, 12-7, 2.15 | 38, 124 |
| Book Adjustment | WBFR | 03-Jun | 2 |
| Book Transfer | CPWD | 2.1 1/7, 3(6) | 2, 2 |
| Cadre | WBSR | 05-Jun | 5 |
| Cash Accounts | CPWD | 6.6.1.-6.6.3 | 30 |
| Casual Leave | WBSR-I | 207 | 108 |
| Certificate of Credit | WBTR-WBSR | 40, 3.10 | 30, 23 |
| Challan / memorandum | GAR | 45 | 8 |
| Charged and Voted expenditure | GAR | 37 | 109, 5-7 |
| Charged expenditure 1 list of expenditure | GAR | Q 4/1 | 60 |
| Classified | GA | 10-Apr | 66 |
| Compensatory Allowance | WBSR-I | 05-Sep | 6 |
| Competent Authority | WBFR | 03-Jul | 2 |
| Consolidated Abstract | GAR | Q-10/5 | 66 |
| Consolidated Fund | GAR | 2(g) | 5, 143 |
| Contact work | WBFR | 174 | 53 |
| Contingencies | WBFR-I | 75, 76 | 27 |
| Contingencies (works) | CPWD | 2.1, 1 /2 | 03-Apr |
| Contingency Fully voucher | GAR | Q-14 | 63 |
| Contingency Fund | CPWD | 10.7, 250 | 89 |
| Contingency Fund | GAR | 59 | |
| Contingent Register | WBTR-WBSR | 237, 4.125 | 5, 57 |
| Contracts | WBFR-I | 174 | 53 |
| Contracts Documents | PWD | 223 | 56 |
| Controlling Officer | WBFR | 03-Aug | 2 |
| Conveyance and Horse Allowance | WBSR-II | 26 (3) | 13 |
| Correction in Accounts | CPWD | 10., 6.64, 22.4 25(a)-22.4.26 | 298, 208 |
| Countersigned Contingency | GAR | 97 | 109, 5-7 |
| Daily Allowances | WBSR-II | 55 | 32 |
| Departmental Accounts | GAR | Q-23, 40 | 94, 65 |
| Deposit Register | CPWD | 15.5.1, 15.5.2 | 114, 245 |
| Deposit Work | WBFR | 03-Sep | 2 |
| Detailed Book | GAR | Q-11/7 | 70 |
| Disposal of Surplus Materials | CPWD | 10.3.13, 242 | 79, 72, 183 |
| Divisional Accountant Responsibility (Checking Tender) | CPWD | 4.2.4 | 13 |
| Divisional Officer | WBFR | 03-Oct | 2 |
| Doubtful drawing | WBTR-WBSR | 542 | 189 |
| Duty | WBSR-I | 5(11) | 6 |
| Earnest Money Deposit | WBFR-I | 33 | 14 |
| Erasure | WBFR | 50 | 20 |
| Extra-ordinary Leave | WBSR-I | 175 | 98-100 |
| Fees and Remuneration | WBSR-I | 5/12, 62-64 | 8, 50-52 |
| Financial propriety | WBFR | 35 | 14 |
| Five Tier Classification Structure | GAR | 79 (i) | |
| Foreign Service | WBSR-I | May-13 | 8 |
| Gratuities/ Gratuity | WBTR-WBSR | 294, 4.189 & 4.190 | 118, 72-73 |
| Head Quarter | WBSR | 29 | 24 |
| Imprest Accounts | CPWD | 6.6.8 | 32 |
| Initial accounts | GB | Q-24, 197 | 66, 57 |
| Initial Accounts | GAR | Q-40 | 94 |
| Inter Deptt. Adjustment | WBTR-WBSR | 255, 4.139 | 108, 61 |
| Interest Free Advance | WBFR-I | 320 | 99 |
| Interest free Loan & Advance | WBFR | 297, 298 | 80, 83 |
| Intermediate Payment | WBFR | Mar-17 | 3 |
| Issue of materials to contractors | WBFR | 232, 233 | 70 |
| Issue Rate | WBFR-1 | (Ch-I) 3/18 | 3 |
| Joining Time | WBSR-I | 80 | 83 |
| Journal & Ledger | GAR | 19 (15 3/b) | 109, 9/9 |
| Journey of newly appointed Employee | WBSR-II | 93 | 51 |
| Labour engaged through Contractor | CPWD | 10.2.5 | 63 |
| Lapsed Deposit & Refund | WBTR | 6.16+6.17 | 90 & 91 |
| Leave – (All Types) | WBSR-II | 165 | 89 |
| Leave not Due | WBSR-I | 174 | 97 |
| Leave Salary contribution | WBSR-I | 102 | 76 |
| Leave Salary/Advance in lieu of Leave Salary | WBSR-I | 5 (22) | 9 |
| Line | WBSR-I | 5/23 (Ch-II) | 9 |
| Loan Advance | WBFR | 287 | 84 |
| Loans and Advance to Govt. servant | WBFR | 302-325 | 87 |
| Local fund | WBSR-I | May-24 | 10 |
| Local Journey | WBSR-II | 71 B | 41 |
| Local Loan works | WBFR | 3/19, 272, 273 | 3, 79 |
| Lump sum Contracts | WBFR | 255, 256 | 75 |
| Maintenance work | PWD | 166 | 39 |
| Major head | GAR | A-I | 79 |
| Market Rate | WBFR | Mar-20 | 3 |
| Maternity Leave | WBSR-I | 149/ 199 | 104, 4 |
| Measurement Book | WBFR-I, | 201 | 57 |
| Minor Head | GAR | A-2 | 79 |
| Month | WBSR-I | 5(25) | 10 |
| Monthly accounts | GB | Q-30 | 66 |
| Muster Roll | WBFR-I | 198-200 | 57 |
| No Leave Granted | WBSR-I | 168 A | 91 |
| Occupation certificate | PWD | 286 | 76 |
| Original work | PWD | 166/1 | 39 |
| P.P.O | WBTR-WBSR | 259, 4.161 | 109, 66 |
| Pension Commutation | WBTR | 293 | 117 |
| Pension contribution | WBSR-I | 102 | 76 |
| Permanent Advance | WBFR-I | 88 | 31 |
| Permanent Traveling Allowances | WBSR-II | 25 | 11 |
| Personal Pay | WBSR-I | 5/30 (Ch-11) | 10 |
| Pipe work | WBFR | 174 | 53 |
| Premature Increment | WBSR-I | 49 | 42 |
| Preparation, exam. & payment of Bill | WBFR | 217 | 63 |
| Probationer | WBSR-I | 5(11) (a) 5(32) | 6, 11 |
| Procedural Steps for original works | PWD | 179 | 42 |
| Procedural Steps for repair works | PWD | 180 | 43, 44 |
| Proforma Accounts | CPWD | 22.4.27/ 18 | 299, 150 |
| Public Accounts | WBTR | 07-Jan | 4 |
| Punishment | IOW | 52 | 15 |
| Receiver of over payment | GAP | Q-28 | 84 |
| Refund of Revenue | WBTR-WBSR | 325, 4.199 | 127, 76 |
| Repayment of Private Loan | WBFR | 310 | 92 |
| Resignation | PWD | 45 | 15 |
| Resignation | IOW | 57 | 16 |
| Return of Surplus Materials | CPWD | 10.3.9. | 76 |
| Revenue Deposit & Repayment | WBTR | 412, 413, 414, 6.10 – 6.12 | 152, 88 |
| Revised Estimate | PWD | 282 | 74 |
| Scale of Pay | WBSR | 5/4(b), 16 | 5, 110 |
| Schedule of Rate | WBFR-I | 249 | 74 |
| Secured Advance | CPWD | 2..1.1/49 | 6 |
| Security Deposit | WBFR-I | 22, 22A, 31 | 8, 9, 13 |
| Settlement Account | CPWD | 22.3.1 | 136 or Govt. A/c |
| Single Tender | PWD | 216 (3) | 53 |
| Sorrowing | GA | Q-16 | 63 |
| Special Contingencies | WBFR | 79 | 27 |
| Special Pay | WBSR-I | May-33 | 11 |
| Stagnation Pay | WBSR-I | 49 (A) | 42 |
| Standard of Financial Propriety | WBSR | 35 | 14 |
| Standard rent | PWD | 331 | 89 |
| Store/ stock Account | GB | 107 | 200 |
| Store rate/ store charges | WBFR | Mar-29 | 4 |
| Substantive Pay | WBSR-I | 35 (Ch-II) | 11 |
| Supervision Charge | CPWD | 2.1.1/56 | 7 |
| Supervision charge | WBFR | Mar-30 | 4 |
| Supplementary Estimate | PWD | 201 | 74 |
| Supplementary Grant | GAR | Q-6/1 | 63 |
| Suspense Account | CPWD | 2.1.1/57 | 7 |
| Suspension | PWD | 44 | 14 |
| Takavi works | WBFR | 274, 3/31 | 80, 4 |
| Technical Sanction | PWD | 173 | 41 |
| Temporary Advance | CPWD | 6.6-12 | 32 |
| Tender Documents | PWD | 223 | 56 |
| Time Scale of Pay | WBSR | 5/39(Ch-II) | 11 |
| Transaction | GAR | 13 | |
| Transfer between same station | WBSR-II | 100 | 59 |
| Transfer Entries | CPWD | ESCEPT (a to e)/ IA & A 13.11 – 13.128.117-1.17 | 43-44 |
| Traveling Allowances | WBSR | 5/41 (Ch-II) | 12 |
| Treasury Accounts | GAR | Q-40 | |
| Unit of appropriation | WBFR | Mar-34 | 4 |
| Unpaid Wages | CPWD | 10.2.28 | 73 |
| Unsettled Accounts | CPWD | 22.4, 20-22-4-21 | 148 |
| Verification of unused balance materials | WBFR | 243-246 | 73 |
| Vote of Credit | GAR | Q-6/III | 63 |
| Vote on account | GAR | Q-6/IV | 63 |
| Ways and Means Advance | WBTR-R-WBSR | 388-390 | 143 |
| With holding of increments | WBSR | 45 | 38 |
| Without undue delay of remittance | WBTR Sec.V | 07-Jan | 4+Explanation |
| Work charge Establishment | WBFR | 229 | 6 |
Long Question
| Description | Book | Rule | Page |
|---|---|---|---|
| a) General rules for Appropriation Re-appropriation | WBFR – I | 376-381 | 121,244 |
| a) What are the instructions regarding communication of copies of sanctioning expenditure to the A.G. | WBFR -I | 297 | 129 |
| a) What is lump sum Advance? | WBFR -I | 223(a) | 66 |
| As a rule no tender for the execution of works of any description should be accepted unless accompanied by earnest money deposit – Is there any exception? | WBFR -I | 33 | 14 |
| b) Is it necessary to communicate to the A.G. an order delegating powers of sanction to a subordinate authority to the Department? | WBFR -I | 397A | 129 |
| b) What are the conditions regulating payment of this advance? | WBFR -I | 227-228 | 67 |
| b) Who is entitled to sanction Re-appropriation of fund within a grant from one grant to another? | WBFR -I | 379 | 121,245,246,247 |
| Can an advanced be given to a Govt. servant for the purpose of repaying a private loan? What purpose an advance for repaying of private loan admissible? | WBFR -I | 310 311+312 | 92, 93 |
| Can authorization of expenditure in anticipation of budget provision be done? | WBFR -I | 366, 252 | 117 |
| Defalcation, Losses Etc. | WBFR – I | 39-40 & 42 | 15, 32 |
| Deposit Works & its procedure, Discuss the conditions & actual governing Deposit works. | WBFR -I | 268-271 | 78 |
| Describe the different forms in which security can be accepted from a Govt. Servant of a contractor and the conditions which are to be observed in respect of each | WBFR -I | 25, 26, 23(5) 24 or 22 to 31 | 11 |
| Describe the General principles are to observed to enter into contracts or agreements. | WBFR – I | 47 | 18 |
| Describe the procedure for Purchase, Issue, Custody and accounts of stores in Govt. Office, What is stock Account? | WBFR -I | 100-102, 104, 106, 107 | 35, 36, 37 |
| Distinguished between Administrative Approval and Technical Sanction. Describe the procedure for obtaining the same. | WBFR -I | 164-169 | 51 & 52 |
| Enumerate the Principles on which emphasis is generally laid for every officer, incurring or authorizing expenditure from public fund or | WBFR -I | 34-35, 36-37 | 14 |
| Fictitious Adjustments. | WBFR – I | 135 | 117 |
| Financial control over Departmental Accounts. | WBFR -I | 45-46 | 17-18, 35-36 |
| How are stock materials required to be sold and write off? | WBFR – I | 130-134 | 116, 42 |
| How are the advances to be given to contractors? | WBFR – I | 227-228, SR 323 | 67 |
| How are the cases of fraud and embezzlement of Govt. money by Govt. servants dealt with? | Aduit Manual | 15 | 6 |
| Initial Records of Accounts and Master Roll | WBFR -I | 197-200 | 57, 140 |
| Purchase of House, flat, repayments of Private Loan, Repair of house etc. | WBFR -I | 308-312 | 88 |
| Responsibility of C.E., S.E. & E.E | WBFR -I | 160-162, 126-128 | 49 & 50 |
| Secured Advance | WBFR -I | 224 | 67 |
| Standard Measurement Book? Enumerate the rules for preparation and maintenance standard Measurement Book. | WBFR -I | 203 | 59, 145 |
| Standards of Financial Property. Regarding incurring & authorized expenditure | WBFR -I | 35 (36-39) | 14 & 15 |
| Supplementary and Revised Estimates | WBFR -I | 191-195 | 56,132 |
| Under what circumstances are advances permissible to contractors? | WBTR | TR 4.158 | |
| What are “AUTHORISED FORMS OF BILL AND VOUCHER” use a for making payments to contractors and suppliers in the Deptt. Of works or building or I & V etc.? Explain each form | WBFR -I | 209-215 | 148, 149 |
| What are instructions for regulating the enforcement of responsibility for Losses sustained by Govt.? | WBFR -I & II | 42 Appendix-2 | 16 |
| What are interest free Advances? | WBFR -I | 32, 34 | 99 to 104 |
| What are the Audit of a controlling officer with regard to Expenditure from Public fund? | WBFR -I | 34-35, 36-37 | 14 |
| What are the essential conditions Governing any expenditure from Public fund? | WBFR -I | 34, 35 | 14, 31, 67 |
| What are the General limitations regarding power of sanction? What are the Circumstances under which other that the Finance department of the Govt. may incur expenditure without previous reference in the Finance Deptt. | WBFR -I | 390-392 | 126 |
| What are the general rules governing purchase of store? | WBFR – I | 100-02 | 35 |
| What are the governing rules in this regard? | WBFR -I & II | 42, Appendix – 2 | 33, 286 |
| What are the guiding rules for issue of materials to the contractors for use in work? | WBFR -I | 233-235 | 70, 71 |
| What are the initial records upon which works accounts are based? | WBFR -I | 197-201 | 57 |
| What are the points to be observed at the time of transfer of charge between two officer? | WBFR -I | 61-62 | 25, 48 |
| What are the principles to be adhered to by Govt. officers who have to entire into contracts or agreements? | WBFR -I | 47 G.O. 9600F dt. 4.10.91 | 18 |
| What are the provisions regarding execution of deposit work? | WBFR -I | 268-271 | 78 |
| What are the responsibilities of a Controlling Officer in a matter of control of expenditure? | WBFR -I | 36-37 | 15, 32 |
| What are the responsibilities of Executive Engineer for exercising control over expenditure | WBFR -I | 162 | 50, 127 |
| What are the rules governing advance for repair at house | WBFR -I | 311 | 92, 202 |
| What are the rules regarding submission of statements to the A.G. on a Government of claims to revenue and revision of revenue? | WBFR -I | 43 | 16 |
| What do you mean by Annual Statement of receipts and expenditure? Who is responsible for its preparation? How is it presented to the legislature? | WBFR -I | 326-331 | 105 |
| What initial procedure is to be followed by a Govt. Officer upon discovery of any loss of public money, Dept. revenue or any other property held by him on behalf of Govt. | WBFR – I | 39-40 & 42 & Appendix 2 | 15, 32 |
| What is “Lump sum contract”? What are conditions relating to payment of this advance? | WBFR -I | 255-260 | 75, 170 |
| What is contract? What is different kind of contracts? | WBFR -I | 174-175 | 53, 132 |
| What is meant by Supplementary Estimates? How is it framed and passed by Legislature? | WBFR -I | 364-365 | 117 |
| What is Permanent Advance? What is the rules Governing the grant of permanent advance? | WBFR -I | 88 | 31 & 32, 85 |
| What is the amount of advance admissible to a Govt. servant under order of transfer? | WBFR -I | 320 | 99 |
| What is the producer to make payments to a contractor who is not a position to come personally for receiving payments | WBFR -I | 218A | 65, 153 |
| Who is responsible for preparation of Annual Budget Estimate? Who places the statement of estimate receipt and expenditure of the financial year? | WBFR -I | 326-328 | 105 |
| Write off Losses. Who is authorized to write off? | WBFR -I | 393, 252 | 127 |