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Guide to Departmental Examination Accounts – II

Published in Knowledge Base, Public Service Commission. Tags: .

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