Guide to Departmental Examination Accounts – II

Public Service Commission, Examination 👁️ 193

Accounts Paper II (with Book) for Half Yearly Departmental Examination at Public Service Commission, West Bengal, 161A, S. P. Mukherhjee Road, Kolkata – 700 026.

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

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