Accounts – I Question Papers
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May 25, 2012 at 6:27 pm #67524
Anonymous
InactiveNovember 2008
DEPARTMENTAL EXAMINATION FOR VARIOUS CATEGORIES OF OFFICERS (49-A/I)
Answer Q.1 and any three from the rest.
1. “In a parliamentary set up, the overall process of control over financial administration in a State is three fold” – Elucidate. (20 Marks)
2. “The initial accounts of receipts and payments on behalf of the State Government are maintained at the State Treasuries” – Discuss. (10)
3. Describe the criteria for determining classifications of expenditure under heads of Capital section or Revenue Section of the Consolidated Fund. (10)
4. Describe the returns which are sent by the Treasury Officer to the Accountant General along with Monthly accounts. (10)
5. What are the primary objects of Inspection of Public Works Division? (10)
6. Discuss and elucidate the role of audit in detection of frauds. (10)May 26, 2012 at 5:36 pm #72696InactiveNovember 2008
DEPARTMENTAL EXAMINATION FOR VARIOUS CATEGORIES OF OFFICERS (49-A/II)
Answer Q.1 and any three from the rest.
1. Discuss the role of Accountant General (A&E) in the working of the State Treasuries. (20 Marks)
2. Write short notes on any two of the following:
(a) Suspense Accounts
(b) Borrowing
(c) Lapsed Deposit
(d) Special Contingencies. (5 x 2)
3. How are the results of Inspection and Local Audit Communicated? (10)
4. What checks are applied in Treasury in the case of receipts and payments? (10)
5. Describe the process of daily closing in a Treasury. (10)
6. Describe the mechanism of Legislative control over the financial administrations in a state. (10)May 27, 2012 at 1:29 pm #72700InactiveMay 2009
DEPARTMENTAL EXAMINATION FOR VARIOUS CATEGORIES OF OFFICERS (49-A/I)
Answer Q.1 and any three from the rest.
1. Discuss the constitutional provisions relating to receipt of money into and payment from the various Funds of India. (20 Marks)
2. What is Annual Financial Statement? Discuss the main features. (10)
3. What are the sources from which accounts flow to the Accountant General? (10)
4. What do you understand by Appropriation Audit? How is it conducted? (10)
5. What are the points to be seen while conducting audit of Loans and Advances by Government? (10)
6. Write short notes on any two of the following:
(a) Ways and Means
(b) Investment
(c) Transfer Entries
(d) Capital Expenditure. (5 x 2)May 27, 2012 at 1:37 pm #72701InactiveMay 2009
DEPARTMENTAL EXAMINATION FOR VARIOUS CATEGORIES OF OFFICERS (49-A/II)
Answer Q.1 and any three from the rest.
1. What is meant by contingencies? Explain Principal duties of audit in respect of different classes of contingent expenditure. (20 Marks)
2. “The distribution of the legislative powers between the Union and the States is governed by Article 246 of the Constitution” – Discuss. (10)
3. Write a detailed note on Treasury Inspection by Accountant General (A&E). (10)
4. What is the purpose of Preparing Transfer Entries? How are they incorporated in accounts? (10)
5. What are the points to be seen while conducting audit of Sinking Fund? (10)
6. What are the duties of audit in respect of –
(a) Suspense Accounts
(b) Remittance Transaction. (5 x 2)May 28, 2012 at 1:43 pm #72715InactiveDEPARTMENTAL EXAMINATION FOR VARIOUS CATEGORIES OF OFFICERS (49-A/I)
November/ 2009
ACCOUNTS – PAPER I (WITHOUT BOOKS)
Time Allowed: 2 Hours, Full Marks: 50, Pass Marks: 25
Answer Question No. 1 and any three from the rest.
1. Describe the principles of allocation between capital and revenue expenditure on a capital scheme. (20)
2. Distinguish between Finance Accounts and Appropriation Accounts. (10)
3. What is the basis of classification of transaction in Government accounts? (10)
4. How are the Monthly Accounts of a State Government prepared? (10)
5. What do you understand by Central Audit? Enumerate the duties and functions carried out in Central Audit. (10)
6. What is meant by the “Audit of Sanctions”? Enumerate the guiding principles governing such audit. (10)May 28, 2012 at 1:49 pm #72721InactiveDEPARTMENTAL EXAMINATION FOR VARIOUS CATEGORIES OF OFFICERS (49-A/II)
November/ 2009
ACCOUNTS – PAPER I (WITHOUT BOOKS)
Time Allowed: 2 Hours, Full Marks: 50, Pass Marks: 25
Answer Question No. 1 and any three from the rest.
1. What are the essential conditions governing the Incurring of expenditure from the Consolidated Fund of India or of a State? Specify the duty of audit In this regard. (20)
2. Describe the mechanism of legislative control over the financial administration in a state. (10)
3. Describe the part played by the Reserve Bank of India in controlling the “Resource operation” of Government of India and states. (10)
4. What is the difference between Banking and Non-Banking Treasury? What functions have been entrusted to the Treasury? (10)
5. What is the object of Inspection of Treasuries? What are the scope of such inspection? (10)
6. What is audit against Provision of Funds? (10)September 8, 2012 at 6:12 am #74023InactiveDEPARTMENTAL EXAMINATION FOR VARIOUS CATEGORIES OF OFFICERS (49-A/I)
May, 2010
ACCOUNTS – PAPER I (WITHOUT BOOKS)
Time Allowed : 2 Hours
Full Marks : 30
Pass Marks : 25
The figures in the margin indicate marks for each question. Answer Question No. 1 and any three from the rest.
1. What are the main processes of compilation of accounts in the State Accountant General (A&E)’s Office ? (20)
2. Write a detailed note on Treasury Inspection by the Accountant General (A&E). (10)
3. How is legislative control over the finances exercised by the legislature in a Parliamentary set up ? (10)
4. What are the points to be seen in conducting audit of Deposits ? (10)
5. Distinguish between Finance Act and Appropriation Act. (10)
6. Write notes on any two of the following :
a) Borrowings
b) Resource Operations
c) Allotments and Re-appropriations. (5+5)
DEPARTMENTAL EXAMINATION FOR VARIOUS CATEGORIES OF OFFICERS
November, 2010
ACCOUNTS – PAPER I (WITHOUT BOOKS)
Allowed : 2 Hours
Full Marks : 50
Pass Marks : 25
Answer Question No. 1 and any three from the rest.
1. What do you understand by Major, Minor and Detailed Heads of Account in Government accounts ? (20)
2. What checks are applied in Treasury in the cases of receipts and payments ? (10)
3. What are the points to be seen while conducting audit of Sinking Funds ? (10)
4.”The distribution of the legislative powers between the Union and the States is governed by Article 246 of the Constitution”. Discuss. (10)
5. Distinguish between Finance Accounts and Appropriation Accounts. (10)
6. Write notes on any two of the followings
(a) Treasury Inspection.
(b) Capital expenditure.
(c) Lapsed Deposits. (5+5)September 8, 2012 at 6:13 am #74024Inactive49-A/II
DEPARTMENTAL EXAMINATION FOR VARIOUS CATEGORIES OF OFFICERS
May, 2011
ACCOUNTS – PAPER I (WITHOUT BOOKS)
Time Allowed : 2 Hours
Full Marks : 50
Pass Marks : 25
Answer Question No. 1 and any three from the rest.
1. “Without audit, no accountability, without accountability, no control”. Discuss the overall process of control over the financial administration in a State. (20)
2. What do you understand by Major, Minor and Detailed Heads of Account? (10)
3. What are the principles which govern the classification of expenditure as Revenue Expenditure or Capital Expenditure? (10)
4. What do you understand by Appropriation Audit? How is it conducted? (4+6)
5. What checks are applied in treasury in the cases of receipts and payments? (10)
6. Write notes on any two of the following: (5+5)
a) Transfer Entries
b) Countersigned Contingencies
c) Sectors and sub-sector of AccountsSeptember 8, 2012 at 6:13 am #74025Inactive49-A/II
DEPARTMENTAL EXAMINATION FOR VARIOUS CATEGORIES OF OFFICERS
November, 2011
ACCOUNTS – PAPER I (WITHOUT BOOKS)
Time Allowed : 2 Hours
Full Marks : 50
Pass Marks : 25
Answer Question No. 1 and any three from the rest.
1. State and explain the main parts and divisions thereof in which Government accounts are kept. (20)
2. “The Initial accounts of receipts and payments on behalf of the State Government are maintained in the State Treasuries”- Discuss. (10)
3. Describe the role of Accountant General (A&E) in the working of the State Treasuries. (10)
4. Describe briefly the main process of compilation of accounts in the State Accountant General (A&E)’s office. (10)
5. What do you understand by Central Audit ? Enumerate the duties and functions carried out in Central Audit. (10)
6. Write notes on any two of the following
(a) Voted Expenditure.
(b) Investment.
(c) Reserves and Reserve Funds (5+5)September 8, 2012 at 6:17 am #74026Inactive49-A/1
DEPARTMENTAL EXAMINATION FOR VARIOUS CATEGORIES OF OFFICERS
May, 2012
ACCOUNTS – PAPER I (WITHOUT BOOKS)
TIME: 2 Hours Full Marks: 50
Pass Marks: 25
Answer Question No. 1 and any three of the rest
1. “Central Audit is by and large regularity and propriety audit”. Elucidate in the light of checking of vouchers furnished in support of the accounts. (20)
2. How is the audit of customs documents conducted? (10)
3. How is the Treasury Inspection carried out by the Accountant General (A&E)? (10)
4. What were the important objectives sought to be achieved from the reforms made by the Mukherjee Committee? (10)
5. What do the Articles 292 and 293 of the Constitution of India stipulate in respect of Borrowing? (10)
6. Write notes on any two of the following:- (5+5)
a) Transfer Entries
b) Audit of Reserve and Reserve Funds
c) Appropriation Act -
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