Guide to Departmental Examination Accounts – II

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

DescriptionBookRulePage
Administrative ApprovalPWD16840
Advance on TransferWBFR32099
Advance PaymentWBFR03-Mar1
Advance to ContractorsWBFR22767
Aid to ContractorsWBFR22567
Annual AccountGAR764
Apprentice (Leave)WBSR5/1 + 219(II)2, 114
Appropriation BillGAR174,17542
Audit objection & recoveriesWBFR5120
Average Pay/ EmolumentsWBSR5/2 (CH-II)3
Basic PayWBSR05-Mar3
Bills & VouchersWBFR20961
Bin CardCPWD7.2.12-7.2, 12-7, 2.1538, 124
Book AdjustmentWBFR03-Jun2
Book TransferCPWD2.1 1/7, 3(6)2, 2
CadreWBSR05-Jun5
Cash AccountsCPWD6.6.1.-6.6.330
Casual LeaveWBSR-I207108
Certificate of CreditWBTR-WBSR40, 3.1030, 23
Challan / memorandumGAR458
Charged and Voted expenditureGAR37109, 5-7
Charged expenditure 1 list of expenditureGARQ 4/160
ClassifiedGA10-Apr66
Compensatory AllowanceWBSR-I05-Sep6
Competent AuthorityWBFR03-Jul2
Consolidated AbstractGARQ-10/566
Consolidated FundGAR2(g)5, 143
Contact workWBFR17453
ContingenciesWBFR-I75, 7627
Contingencies (works)CPWD2.1, 1 /203-Apr
Contingency Fully voucherGARQ-1463
Contingency FundCPWD10.7, 25089
Contingency FundGAR 59
Contingent RegisterWBTR-WBSR237, 4.1255, 57
ContractsWBFR-I17453
Contracts DocumentsPWD22356
Controlling OfficerWBFR03-Aug2
Conveyance and Horse AllowanceWBSR-II26 (3)13
Correction in AccountsCPWD10., 6.64, 22.4 25(a)-22.4.26298, 208
Countersigned ContingencyGAR97109, 5-7
Daily AllowancesWBSR-II5532
Departmental AccountsGARQ-23, 4094, 65
Deposit RegisterCPWD15.5.1, 15.5.2114, 245
Deposit WorkWBFR03-Sep2
Detailed BookGARQ-11/770
Disposal of Surplus MaterialsCPWD10.3.13, 24279, 72, 183
Divisional Accountant Responsibility (Checking Tender)CPWD4.2.413
Divisional OfficerWBFR03-Oct2
Doubtful drawingWBTR-WBSR542189
DutyWBSR-I5(11)6
Earnest Money DepositWBFR-I3314
ErasureWBFR5020
Extra-ordinary LeaveWBSR-I17598-100
Fees  and RemunerationWBSR-I5/12, 62-648, 50-52
Financial proprietyWBFR3514
Five Tier Classification StructureGAR 79 (i)
Foreign ServiceWBSR-IMay-138
Gratuities/ GratuityWBTR-WBSR294, 4.189 & 4.190118, 72-73
Head QuarterWBSR2924
Imprest AccountsCPWD6.6.832
Initial accountsGBQ-24, 19766, 57
Initial AccountsGARQ-4094
Inter Deptt. AdjustmentWBTR-WBSR255, 4.139108, 61
Interest Free AdvanceWBFR-I32099
Interest free Loan & AdvanceWBFR297, 29880, 83
Intermediate PaymentWBFRMar-173
Issue of materials to contractorsWBFR232, 23370
Issue RateWBFR-1(Ch-I) 3/183
Joining TimeWBSR-I8083
Journal & LedgerGAR19 (15 3/b)109, 9/9
Journey of newly appointed EmployeeWBSR-II9351
Labour engaged through ContractorCPWD10.2.563
Lapsed Deposit & RefundWBTR6.16+6.1790 & 91
Leave – (All Types)WBSR-II16589
Leave not DueWBSR-I17497
Leave Salary contributionWBSR-I10276
Leave Salary/Advance in lieu of Leave SalaryWBSR-I5 (22)9
LineWBSR-I5/23 (Ch-II)9
Loan AdvanceWBFR28784
Loans and Advance to Govt. servantWBFR302-32587
Local fundWBSR-IMay-2410
Local JourneyWBSR-II71 B41
Local Loan worksWBFR3/19, 272, 2733, 79
Lump sum ContractsWBFR255, 25675
Maintenance workPWD16639
Major headGARA-I79
Market RateWBFRMar-203
Maternity LeaveWBSR-I149/ 199104, 4
Measurement BookWBFR-I,20157
Minor HeadGARA-279
MonthWBSR-I5(25)10
Monthly accountsGBQ-3066
Muster RollWBFR-I198-20057
No Leave GrantedWBSR-I168 A91
Occupation certificatePWD28676
Original workPWD166/139
P.P.OWBTR-WBSR259, 4.161109, 66
Pension CommutationWBTR293117
Pension contributionWBSR-I10276
Permanent AdvanceWBFR-I8831
Permanent Traveling AllowancesWBSR-II2511
Personal PayWBSR-I5/30 (Ch-11)10
Pipe workWBFR17453
Premature IncrementWBSR-I4942
Preparation, exam. & payment of BillWBFR21763
ProbationerWBSR-I5(11) (a) 5(32)6, 11
Procedural Steps for original worksPWD17942
Procedural Steps for repair worksPWD18043, 44
Proforma AccountsCPWD22.4.27/ 18299, 150
Public AccountsWBTR07-Jan4
PunishmentIOW5215
Receiver of over paymentGAPQ-2884
Refund of RevenueWBTR-WBSR325, 4.199127, 76
Repayment of Private LoanWBFR31092
ResignationPWD4515
ResignationIOW5716
Return of Surplus MaterialsCPWD10.3.9.76
Revenue Deposit & RepaymentWBTR412, 413, 414, 6.10 – 6.12152, 88
Revised EstimatePWD28274
Scale of PayWBSR5/4(b), 165, 110
Schedule  of  RateWBFR-I24974
Secured AdvanceCPWD2..1.1/496
Security DepositWBFR-I22, 22A, 318, 9, 13
Settlement AccountCPWD22.3.1136 or Govt. A/c
Single TenderPWD216 (3)53
SorrowingGAQ-1663
Special ContingenciesWBFR7927
Special PayWBSR-IMay-3311
Stagnation PayWBSR-I49 (A)42
Standard of Financial ProprietyWBSR3514
Standard rentPWD33189
Store/ stock AccountGB107200
Store rate/ store chargesWBFRMar-294
Substantive PayWBSR-I35 (Ch-II)11
Supervision ChargeCPWD2.1.1/567
Supervision chargeWBFRMar-304
Supplementary EstimatePWD20174
Supplementary GrantGARQ-6/163
Suspense AccountCPWD2.1.1/577
SuspensionPWD4414
Takavi worksWBFR274, 3/3180, 4
Technical SanctionPWD17341
Temporary AdvanceCPWD6.6-1232
Tender DocumentsPWD22356
Time Scale of PayWBSR5/39(Ch-II)11
TransactionGAR13 
Transfer between same stationWBSR-II10059
Transfer EntriesCPWDESCEPT (a to e)/ IA & A 13.11 – 13.128.117-1.1743-44
Traveling AllowancesWBSR5/41 (Ch-II)12
Treasury AccountsGAR Q-40
Unit of appropriationWBFRMar-344
Unpaid WagesCPWD10.2.2873
Unsettled AccountsCPWD22.4, 20-22-4-21148
Verification of unused balance materialsWBFR243-24673
Vote of CreditGARQ-6/III63
Vote on accountGARQ-6/IV63
Ways and Means AdvanceWBTR-R-WBSR388-390143
With holding of incrementsWBSR4538
Without undue delay of  remittanceWBTR Sec.V07-Jan4+Explanation
Work charge EstablishmentWBFR2296

Long Question

DescriptionBookRulePage
a) General rules for Appropriation Re-appropriationWBFR – I376-381121,244
a) What are the instructions regarding communication of copies of sanctioning expenditure to the A.G.WBFR -I297129
a) What is lump sum Advance?WBFR -I223(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 -I3314
b) Is it necessary to communicate to the A.G. an order delegating powers of sanction to a subordinate authority to the Department?WBFR -I397A129
b) What are the conditions regulating payment of this advance?WBFR -I227-22867
b) Who is entitled to sanction Re-appropriation of fund within a grant from one grant to another?WBFR -I379121,245,246,247
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 -I310 311+31292, 93
Can authorization of expenditure in anticipation of budget provision be done?WBFR -I366, 252117
Defalcation, Losses Etc.WBFR – I39-40 & 4215, 32
Deposit Works & its procedure, Discuss the conditions & actual governing Deposit works.WBFR -I268-27178
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 eachWBFR -I25, 26, 23(5) 24 or 22 to 3111
Describe the General principles are to observed to enter into contracts or agreements.WBFR – I4718
Describe the procedure for Purchase, Issue, Custody and accounts of stores in Govt. Office, What is stock Account?WBFR -I100-102, 104, 106, 10735, 36, 37
Distinguished between Administrative Approval and Technical Sanction. Describe the procedure for obtaining the same.WBFR -I164-16951 & 52
Enumerate the Principles on which emphasis is generally laid for every officer, incurring or authorizing expenditure from public fund orWBFR -I34-35, 36-3714
Fictitious Adjustments.WBFR – I135117
Financial control over Departmental Accounts.WBFR -I45-4617-18, 35-36
How are stock materials required to be sold and write off?WBFR – I130-134116, 42
How are the advances to be given to contractors?WBFR – I227-228, SR 32367
How are the cases of fraud and embezzlement of Govt. money by Govt. servants dealt with?Aduit Manual156
Initial Records of Accounts and Master RollWBFR -I197-20057, 140
Purchase of House, flat, repayments of Private Loan, Repair of house etc.WBFR -I308-31288
Responsibility of C.E., S.E. & E.EWBFR -I160-162, 126-12849 & 50
Secured AdvanceWBFR -I22467
Standard Measurement Book? Enumerate the rules for preparation and maintenance standard Measurement Book.WBFR -I20359, 145
Standards of Financial Property. Regarding incurring & authorized expenditureWBFR -I35 (36-39)14 & 15
Supplementary and Revised EstimatesWBFR -I191-19556,132
Under what circumstances are advances permissible to contractors?WBTRTR 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 formWBFR -I209-215148, 149
What are instructions for regulating the enforcement of responsibility for Losses sustained by Govt.?WBFR -I & II42 Appendix-216
What are interest  free Advances?WBFR -I32, 3499 to 104
What are the Audit of a controlling officer with regard to Expenditure from Public fund?WBFR -I34-35, 36-3714
What are the essential conditions Governing any expenditure from Public fund?WBFR -I34, 3514, 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 -I390-392126
What are the general rules governing purchase of store?WBFR – I100-0235
What are the governing rules in this regard?WBFR -I & II42, Appendix – 233, 286
What are the guiding rules for issue of materials to the contractors for use in work?WBFR -I233-23570, 71
What are the initial records upon which works accounts are based?WBFR -I197-20157
What are the points to be observed at the time of transfer of charge between two officer?WBFR -I61-6225, 48
What are the principles to be adhered to by Govt. officers who have to entire into contracts or agreements?WBFR -I47 G.O. 9600F dt. 4.10.9118
What are the provisions regarding execution of deposit work?WBFR -I268-27178
What are the responsibilities of a Controlling Officer in a matter of control of expenditure?WBFR -I36-3715, 32
What are the responsibilities of Executive Engineer for exercising control  over expenditureWBFR -I16250, 127
What are the rules governing advance for repair at houseWBFR -I31192, 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 -I4316
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 -I326-331105
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 – I39-40 & 42 & Appendix 215, 32
What is “Lump sum contract”? What are conditions relating to payment of this advance?WBFR -I255-26075, 170
What is contract? What is different kind of contracts?WBFR -I174-17553, 132
What is meant by Supplementary Estimates? How is it framed and passed by Legislature?WBFR -I364-365117
What is Permanent Advance? What is the rules Governing the grant of permanent advance?WBFR -I8831 & 32, 85
What is the amount of advance admissible to a Govt. servant under order of transfer?WBFR -I32099
What is the producer to make payments to a contractor who is not a position to come personally for receiving paymentsWBFR -I218A65, 153
Who is responsible for preparation of Annual Budget Estimate? Who places the statement of estimate receipt and expenditure of the financial year?WBFR -I326-328105
Write off Losses. Who is authorized to write off?WBFR -I393, 252127