7/2019 HIGHER
Kerala Treasury Code &
Kerala Account Code Vol II
Date of Examination 19-10-2019
Question1:-The form of LPC is prepared by
A:-Finance department
B:-Director of Treasuries
C:-Law department
D:-C and AG
Correct Answer:- Option-D
Question2:-A Bank Treasury means
A:-A treasury, the cash business of which is conducted by the treasury itself
B:-A treasury, the cash business of which is conducted by Central Treasury
C:-A treasury, the cash business of which is conducted by the bank
D:-None of these
Correct Answer:- Option-C
Question3:-Protective endorsement in bills shall be made in _________ ink.
A:-Blue
B:-Black
C:-Red
D:-Green
Correct Answer:- Option-C
Question4:-A statement of lapsed cash order has to be prepared
A:-Monthly
B:-Bimonthly
C:-Quarterly
D:-Yearly
Correct Answer:- Option-A
Question5:-Who can exempt the fee of duplicate PPO of a poor pensioner?
A:-Treasury officer
B:-Treasury Director
C:-District Collector
D:-None of these
Correct Answer:- Option-B
Question6:-Anticipatory Pension order is issued by
A:-Accountant general
B:-Head of Department
C:-The Director of treasuries
D:-Finance Department
Correct Answer:- Option-A
Question7:-From the date of payment, sub vouchers should be kept minimum
A:-3 years
B:-6 months
C:-2 years
D:-1 year
Correct Answer:- Option-A
Question8:-The daily totals of each subsidiary register of the treasury shall be carried over to
A:-Ledger
B:-Cash Book
C:-Daily Balance sheet
D:-Day Book
Correct Answer:- Option-D
Question9:-A departmental officer shall prepare the chalan for the dues of loans and interest
A:-In a single form
B:-In duplicate
C:-In triplicate
D:-In quadruplicate
Correct Answer:- Option-C
Question10:-Cypher code is supplied to
A:-Director of treasuries
B:-Treasury Officer of the Non-Bank Treasury with currency chest
C:-All District Treasury Officers
D:-All of these
Correct Answer:- Option-B
Question11:-The assistant collector/probationary deputy collector should undergo training for __________ month/months in the District treasury.
A:-1 month
B:-2 months
C:-3 months
D:-6 months
Correct Answer:- Option-A
Question12:-An important monthly statement to be prepared in treasury on account of stamps and stamp papers is
A:-Plus and minus memoranda
B:-Receipts and issue statement
C:-Monthly stock difference statement
D:-All the above
Correct Answer:- Option-A
Question13:-A public work department officer who makes frequent remittance shall keep a ________.
A:-PD Account ledger
B:-Register of deposits
C:-Ledger account
D:-Remittance Book
Correct Answer:- Option-D
Question14:-After the death of a pensioner, the disbursing officer shall sanction pay arrears to the pensioner if applied within
A:-1 year
B:-2 years
C:-3 years
D:-6 years
Correct Answer:- Option-A
Question15:-To which register outstanding items of Register of Receipts of deposits (Revenue deposits) of the second proceeding year are to be transferred by the Treasury Officer, annually?
A:-Register of lapsed deposits
B:-Clearance Register
C:-Register of outstanding
D:-Revenue deposit Register
Correct Answer:- Option-B
Question16:-The treasury department discontinued the storage and supply of one of the items with effect from 01.10.1985
A:-Revenue stamp
B:-Court fee stamp
C:-Service postage stamp
D:-None of these
Correct Answer:- Option-C
Question17:-A Clerk accompanies a treasury officer for payment. Who is authourised to grant advance
TA to the clerk
A:-Treasurer B.C.D
B:-Accountant General
C:-Treasury director
D:-Treasury officer
Correct Answer:- Option-D
Question18:-Rules regarding nomination by depositors for deposits in Savings Bank shall be dealt with
A:-Treasury saving Bank Rules 1973
B:-Government Savings Bank Act 1873
C:-Agreement with RBI in 1952
D:-All of these
Correct Answer:- Option-B
Question19:-The District treasury officer has to send Treasury Balance Report to
A:-Director of Treasuries
B:-The Finance department
C:-Account General and Director of treasuries
D:-Accountant General and Govt. Finance Department
Correct Answer:- Option-D
Question20:-_________ means and includes any treasury or sub treasury not being a treasury or sub treasury under the control of a state.
A:-Bank treasury
B:-Central treasury
C:-Non-Bank treasury
D:-None of these
Correct Answer:- Option-B
Question21:-A Non-Bank Treasury means __________.
A:-a treasury, the cash business of which is conducted by Central Treasury
B:-a treasury other than bank treasury
C:-the cash business of which is conducted by the bank
D:-none of these
Correct Answer:- Option-B
Question22:-The Monthly accounts of the District Treasuries are to be closed at the earliest of closing the transactions for each month not later than
A:-1st of succeeding month
B:-5th of succeeding month
C:-6th of succeeding month
D:-15th succeeding month
Correct Answer:- Option-C
Question23:-Remittance between ________ in the same district should be treated as Transfers within the Treasury.
A:-two treasuries
B:-two sub treasuries
C:-a treasury and sub-treasury subordinate to it
D:-all of these
Correct Answer:- Option-D
Question24:-The day Book used in the treasuries of the State of Kerala corresponds to the Cash Book referred to in the ____________.
A:-Auditor General’s Rules
B:-Kerala Financial Code
C:-Kerala Treasury Code
D:-Treasury saving Bank Rules 1973
Correct Answer:- Option-A
Question25:-Acquittance Register in form
A:-T.R. 95
B:-T.R. 96
C:-T.R. 85
D:-T.R. 86
Correct Answer:- Option-A
Question26:-Cash account is prepared in form
A:-T.A. 23
B:-T.A. 24
C:-T.A. 25
D:-T.A. 26
Correct Answer:- Option-C
Question27:-Family pension is payable only from the ________ month in the event of death of service pensioner.
A:-4th month
B:-same
C:-5th month
D:-succeeding
Correct Answer:- Option-D
Question28:-Pay in slip in Rule
A:-Rule 165 of KTC Vol I
B:-Rule 164 of KTC Vol I
C:-Rule 166 of KTC Vol I
D:-Rule 167 of KTC Vol I
Correct Answer:- Option-B
Question29:-A Bill is a statement of claims against _________.
A:-Public undertaking
B:-Local body
C:-Government
D:-Private company
Correct Answer:- Option-C
Question30:-An officer receiving money on behalf of government shall maintain a Cash Book in form
A:-T.R. 7
B:-T.R. 7 A
C:-T.R. 5
D:-T.A. 5 A
Correct Answer:- Option-B
Question31:-No place should be used as a strong room, unless an officer of the PWD not lower in the rank than a/an__________ has certified that it secure and fit for use as strong room.
A:-Chief Engineer
B:-Superintending Engineer
C:-Executive Engineer
D:-Assistance Executive Engineer
Correct Answer:- Option-C
Question32:-District Treasury and its sub treasuries should maintain a register of all the padlocks and keys in Form __________.
A:-T.R. 29
B:-T.R. 28
C:-T.R. 27
D:-T.R. 27A
Correct Answer:- Option-A
Question33:-The daily accounts of receipts and payments at a sub treasury must be included in the accounts of the ___________.
A:-Sub treasury
B:-Bank treasury
C:-Non-Bank treasury
D:-District treasury
Correct Answer:- Option-D
Question34:-The treasury shall be under the control of a Treasury Officer who shall be under the administrative control of the ___________.
A:-Accountant General
B:-Director
C:-Reserve Bank of India
D:-Additional District Magistrate
Correct Answer:- Option-B
Question35:-When a payment for the pension first time is made, the treasury officer has to __________ the pensioner.
A:-Inspect
B:-Examine
C:-Satisfy
D:-Identify
Correct Answer:- Option-D
Question36:-A Treasury officer has no authority to act under an order of the Government sanctioning a payment, unless the order is an express
order to him to make payment and in the absence of urgency, even such special order should be sent through the __________.
A:-Director
B:-Finance Secretary
C:-Accountant General
D:-None of these
Correct Answer:- Option-C
Question37:-Interest on pre-mature closure of treasury fixed deposits will be the rate applicable for its period for which the amount remained in
the treasury reduced by
A:-1%
B:-2%
C:-2.5%
D:-3%
Correct Answer:- Option-A
Question38:-As per Rule 210 of KTC Vol 1 __________ shall never be repaid in part.
A:-Bills
B:-Deposits
C:-Earnest Money Deposit
D:-Security Deposit
Correct Answer:- Option-C
Question39:-A Treasury Officer may not permit any withdrawal in respect of pay or allowances of a Government servant to whom he has granted a
LPC unless ___________.
A:-an undertaking of the Govt. servant is obtained
B:-the certificate is surrendered
C:-the sanction order from the Director is produced
D:-the claim was sent through the Accountant General
Correct Answer:- Option-B
Question40:-_________ is a control of expenditure exercised by various agencies against the funds assigned by legislature.
A:-Legislative control
B:-Budget control
C:-Chief control
D:-Appropriation control
Correct Answer:- Option-D
Question41:-Payment kept outside the Letter of Credit System
A:-256 of KTC Vol 1
B:-257 of KTC Vol 1
C:-258(j) of KTC Vol 1
D:-258(i) of KTC Vol 1
Correct Answer:- Option-C
Question42:-TSB Rule relating to the transfer of TSB account after the death of depositor
A:-34
B:-33
C:-32
D:-35
Correct Answer:- Option-A
Question43:-The person who draws a draft is
A:-Drawee
B:-Drawer
C:-Payee
D:-None of these
Correct Answer:- Option-B
Question44:-Period of currency of a Treasury Cheque
A:-1 month
B:-2 months
C:-3 months
D:-6 months
Correct Answer:- Option-C
Question45:-Specimen signature card is in Form
A:-T.R. 74
B:-T.R. 75
C:-T.R. 74 B
D:-T.R. 74 A
Correct Answer:- Option-D
Question46:-As per Rule _________ appendix 3 KTC Vol II personal appearance is not compulsory for opening of a Fixed Deposit account.
A:-57(4)
B:-57(6)
C:-57(5)
D:-57(7)
Correct Answer:- Option-B
Question47:-The minimum period of Treasury Fixed Deposit is _________.
A:-120 days
B:-180 days
C:-One year
D:-Two years
Correct Answer:- Option-B
Question48:-No _________ is permitted on TSB account during the month of March.
A:-Transfer
B:-Deposit
C:-Withdrawal
D:-Closure
Correct Answer:- Option-A
Question49:-The pension payment order is an order issued by __________.
A:-Head of department
B:-Treasury Officer
C:-Accountant General
D:-The Chief treasurer
Correct Answer:- Option-C
Question50:-As per Rule 205 of KTC Vol 1 when Earnest Money deposit made by intending tenderer in another State has to be repaid, the
departmental officer concerned should arrange for the repayment through the ___________.
A:-Director of Treasuries
B:-Finance Department
C:-Accountant General
D:-Treasury Officer
Correct Answer:- Option-C
Question51:-The person or the party to whom draft is granted is called a __________.
A:-Drawee
B:-Remitter
C:-Payee
D:-Drawer
Correct Answer:- Option-B
Question52:-A fresh Treasury Bill Book for a new Financial Year shall be obtained by a drawing and disbursing officer as per ___________ Rule 223 of
KTC Vol 1.
A:-Note 4
B:-Note 6
C:-Note 3
D:-Note 5
Correct Answer:- Option-D
Question53:-Treasury officer and _________ shall both be present whenever the strong room is opened.
A:-Senior Superintendent
B:-Accountant
C:-Chief Cashier
D:-Chief Treasurer
Correct Answer:- Option-D
Question54:-Remittance between two treasuries in the same district should be treated as
A:-Transfer between treasuries
B:-Transfer outside treasury
C:- Appropriation control
D:-Transfer within treasury
Correct Answer:- Option-D
Question55:-__________ shall be held personally responsible for entries in column 1 to 6 an column 12 and 13 of Treasury Bill Book.
A:-The drawing officer
B:-The treasury officer
C:-Disbursing officer
D:-The accountant
Correct Answer:- Option-A
Question56:-Currency Chest balance is verified by the officers of __________.
A:-Director of Treasuries
B:-Reserve Bank of India
C:-High Court
D:-District Court
Correct Answer:- Option-B
Question57:-The number of fixed deposits accounts that can be opened in treasuries by an individual is limited to __________.
A:-One
B:-Two
C:-Ten
D:-None of these
Correct Answer:- Option-D
Question58:-How many digits are there in the Arabic Numeral code for a Major Head?
A:-Two
B:-One
C:-Four
D:-Three
Correct Answer:- Option-C
Question59:-Treasury Balance is the balance of cash of __________ account.
A:-Government
B:-Public undertaking
C:-Private body
D:-Local body
Correct Answer:- Option-A
Question60:-If misclassification in the Treasury account is detected before closing the accounts of the day it will be corrected under the initials of
A:-Treasury officer
B:-Treasurer
C:-Senior Superintendent
D:-Accountant General
Correct Answer:- Option-A
Question61:-When does an appropriation lapse at
A:-the close of a financial year
B:-the close of a calender year
C:-the expiry of six months
D:-none of these
Correct Answer:- Option-A
Question62:-The period of limitation of gratuity is ___________ from the date when the claim fell due.
A:-3 years
B:-6 years
C:-10 years
D:-12 years
Correct Answer:- Option-B
Question63:-Which is the fifth and last tier of classification in Government accounts?
A:-Detailed head
B:-Minor head
C:-Sub head
D:-Major head
Correct Answer:- Option-A
Question64:-The Accountant General in the exercise of any of his functions under the Rules of KTC shall be subject to the general control of
____________.
A:-Supreme Court of India
B:-High Court of Kerala
C:-C & AG of India
D:-Administrative secretariat
Correct Answer:- Option-C
Question65:-Responsibilities for the entries in Column 7-11 of Treasury Bill Book
A:-The accountant
B:-The drawing officer
C:-The treasury officer
D:-The disbursing officer
Correct Answer:- Option-C
Question66:-A Government servant who retires on pension is required to produce before the Treasury Officer for drawal of pension for the first time
A:-Birth Certificate
B:-RTC
C:-Charge certificate
D:-Last pay certificate
Correct Answer:- Option-D
Question67:-The TSB account __________ be transferred after the death of depositor.
A:-Should
B:-Should not
C:-Can
D:-Will automatically
Correct Answer:- Option-B
Question68:-Any transaction which cannot be allocated directly to any particular department should be entered in the accounts as an _________.
A:-Unclassified item
B:-Lapsed item
C:-Classified item
D:-Appropriated item
Correct Answer:- Option-A
Question69:-The legal authority for withdrawal of money from the consolidated fund is
A:-Appropriation Bill
B:-Appropriation accounts
C:-Demands for grants
D:-Appropriation Act
Correct Answer:- Option-D
Question70:-Gazetted officers are requested to claim their salary from the treasury of jurisdiction is attached with Rule ________ of KTC Vol 1.
A:-166
B:-167
C:-168
D:-169
Correct Answer:- Option-C
Question71:-The person to whom draft is payable is called
A:-Drawer
B:-Remitter
C:-Drawee
D:-Payee
Correct Answer:- Option-D
Question72:-Money kept in a Treasury strong room which do not form part of General Treasury Balance is termed as
A:-Anamaths
B:-Deposit
C:-Suspense
D:-Security
Correct Answer:- Option-A
Question73:-A cheque means
A:-Oral order
B:-Written order
C:-Authorised order
D:-Verbal order
Correct Answer:- Option-B
Question74:-Initial deposit for opening TSB account
A:-Not less than Rs. 50
B:-Not less than Rs. 200
C:-Not less than Rs. 100
D:-Not less than Rs. 500
Correct Answer:- Option-C
Question75:-List of lapsed deposit/balances of that year is prepared in form
A:-T.A. 34
B:-T.A. 35
C:-T.A. 36
D:-T.A. 37
Correct Answer:- Option-C
Question76:-The position of sentries who guard the treasury strong room
A:-Superintendent of Police
B:-Sub Inspector of Police
C:-Circle Inspector of Police
D:-Director General of Police
Correct Answer:- Option-A
Question77:-TSB account opened in the name of a minor ____________ be transferred after the minor attaining majority as per Rule 35 of TSB Rules.
A:-will automatically
B:-should
C:-should not
D:-can
Correct Answer:- Option-C
Question78:-The period of currency of Reserve Bank of India draft is
A:-One month
B:-3 months
C:-6 months
D:-12 months
Correct Answer:- Option-C
Question79:-Rule 287 of KTC Vol 1 relates to
A:-Repayment of deposit
B:-Mustering
C:-Challan
D:-Duplicate key
Correct Answer:- Option-B
Question80:-Treasury Cheques are printed at
A:-Government press
B:-Any private press
C:-Directorate of treasuries
D:-Treasury itself
Correct Answer:- Option-A
Question81:-As per Rule 280 of KTC Vol 1 __________ will be insisted from the pensioner who receive monthly pension through an agent or bank who
executed Indemnity Bond.
A:-No Objection Certificate
B:-Last pay Certificate
C:-One and same Certificate
D:-Life Certificate
Correct Answer:- Option-D
Question82:-Treasury Bill Book is a book in Form
A:-T.R. 7A
B:-T.R. 74
C:-T.R. 7
D:-T.A. 7
Correct Answer:- Option-B
Question83:-__________ is a negotiable instrument issued by a Treasury Officer to a Bank against which the bank will make payment.
A:-Draft
B:-Cash order
C:-Pay order cheque
D:-EMD
Correct Answer:- Option-C
Question84:-Currency Chest balance is an asset of the __________ kept in treasuries.
A:-State government
B:-Central government
C:-Public undertakings
D:-Reserve Bank of India
Correct Answer:- Option-D
Question85:-Repayment of EMD shall be made on
A:-Original Challan
B:-Duplicate Challan
C:-Attested copy of Challan
D:-Triplicate copy of Challan
Correct Answer:- Option-A
Question86:-_________ shall record a certificate of count in the first page of Cash Book before bringing in to use.
A:-Senior superintendent
B:-Head of office
C:-Head of department
D:-Treasury officer
Correct Answer:- Option-B
Question87:-Remittance from District Treasury to the Mint should be accounted for in the treasury account as
A:-Foreign remittance
B:-Local remittance
C:-Bank remittance
D:-Transfer within treasury
Correct Answer:- Option-A
Question88:-A bill containing a disputable claim
A:-Rule 14 KTC Vol 1
B:-Rule 15 KTC Vol 1
C:-Rule 16 KTC Vol 1
D:-Rule 17 KTC Vol 1
Correct Answer:- Option-C
Question89:-The check register in Form T.A. should be written up __________.
A:-monthly
B:-quarterly
C:-yearly
D:-daily
Correct Answer:- Option-D
Question90:-Register of Reserve Bank deposit in form
A:-T.R. 7A
B:-T.A. 5
C:-T.R. 5
D:-T.R. 7
Correct Answer:- Option-B
Question91:-The permanent advance has to be recouped
A:-After it is completely exhausted
B:-Before it is completely exhausted
C:-Periodically
D:-At any time
Correct Answer:- Option-B
Question92:-Pay-in-slip is the form issued to make deposits to the
A:-Savings bank account
B:-Fixed Deposit
C:-Term deposit
D:-Security Deposit
Correct Answer:- Option-A
Question93:-TSB accounts in respect of which no transaction has been taken place for __________ complete financial year or more will be treated as
unoperated accounts.
A:-1
B:-2
C:-4
D:-5
Correct Answer:- Option-D
Question94:-Register of Misclassification by the Bank in form
A:-T.R. 65
B:-T.A. 5
C:-T.R. 5
D:-T.A. 6
Correct Answer:- Option-D
Question95:-A list of cases in Appendix 26 in which the Accountant General usually awards __________.
A:-Lapsed Deposits
B:-Treasury irregularity
C:-Misclassification
D:-Foreign remittance
Correct Answer:- Option-B
Question96:-Every item of revenue deposit should be recorded in the name of person from whom it is received in form
A:-T.A. 12
B:-T.A. 14
C:-T.A. 15
D:-T.A. 13
Correct Answer:- Option-D
Question97:-Final receipt in __________ shall be issued only after realising the amount of cheque.
A:-T.A. 5
B:-T.R. 5
C:-T.R. 7
D:-T.R. 7A
Correct Answer:- Option-B
Question98:-As per Article 200 of KTC Vol 1 bills for drawing money from treasury on account of refunds of revenue shall be prepared in form
A:-T.R. 70
B:-T.R. 75
C:-T.R. 65
D:-T.R. 60
Correct Answer:- Option-C
Question99:-Claims for which no other specific form has been prescribed shall be made in
A:-T.R. 42
B:-T.R. 15
C:-T.R. 12
D:-T.R. 47
Correct Answer:- Option-A
Question100:-The money order commission of a bill send to the treasury by post by a head of an office specially authorised shall be ___________.
A:-debited to drawing officer
B:-deducted from the bill
C:-debited to the payee
D:-treated as contingent charge
Correct Answer:- Option-D
Really helpful to the preprations for Departmental Exams.
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