Kerala Treasury Code Vol I & II,
Kerala Account Code Vol. II
ACCOUNT TEST (LOWER) - PAPER IV
2017 JULY
1. Numbering of chalan shall be done by which of the following manner?
(A) Monthly
(B) Quarterly
(C) Half yearly
(D) Yearly
2. Who will fix the maximum normal cash balance for each district treasury for the next financial year?
(A) Director of Treasuries
(B) Chief Secretary
(C) Assembly Committee
(D) State Government
3. The Form used for Anamath balance register is:
(A) TR18
(B) TR 19
(C) TR 20
(D) TR 21
4. The Government servant who keeps a PD account in treasury should reconcile the account:
(A) Monthly
(B) Quarterly
(C) Yearly
(D) B-monthly
6. From the date of payment the sub vouchers should be kept maximum for how many years?
(A) 2 years
(B) 1 year
(C) 3 years
(D) 4 years
7. Who among the following is authorized to keep the key of double lock strong room of a District Treasury?
(A) Senior Accountant
(B) Junior Accountant
(C) Police Officer
(D) Treasury Officer
8. The number of cheques books that can be issued by Treasury Officer in a single requisitionഅഭ്യർത്ഥന is
(A)1
(B) 2
(C)3
(D) 5
9 A register of all the padlocks and keys belonging to the District Treasury and its sub treasuries should be maintained in which of the following forms?
(A) TR 5
(D) TR 9
(C) TR 23
(D) TR 29
10. The rules relating to the payment of rent of private buildings are mentioned in
(A) 180 of KTC Vol.1 .
(B) 191 of KTC Vol. I
(C) 177 of KTC Vol. I .
(D) None of these
11. A bill or other documents becomes a voucher when it is only received and stamped pay. Which is the rule in KTC Vol 1?
(A) 160
(B) 161
(C) 162
(D) 163
12. Periodical appearances of pensioners for identification has to be done in:
(A) Every month
(B) Quarterly
(C) Yearly
(D) Half yearly
14. Rule regulating transactions under treasury savings banks is described in which appendix of KTC Vol 2 ?
(A) 2
(B) 3
(C) 4
(D) 5
15. No Gazetted Government servant may draw a changed race of pay, leave salary or fixed allowances unless the bill in which he claims is either :
(A) Verified by the Controlling Officer.
(B) Verified by another Gazetted Officer
(C) Pre-audited by Accountant General
(D) None of these
16. Who is responsible to the Government for the purpose of functioning the treasuries in the State?
(A) Director of treasuries
(B) Accountant General
(C) Head of Department
(D) None of these
17. An indemnity bond നഷ്ടപരിഹാര ബോണ്ട് executed by a bank or agent for the purpose of drawing, pay etc. on behalf of a Government servant shall be in form:
(A) TR 50
(B] TR 51
(C) TR 52
(D) None of these
18. Who supplies cipher code and the treasury agency's private cheques signal book?
(A) Director of treasuries
(B) The Finance Department
(C) The Currency Officer of RBI
(D) Chief Secretary to Government
20. Commutation of pension shall be invariably become absolute:
(A) On the date of payment of commuted value
(B) 3 days before payment of commuted value
(C) Next day of payment of commuted value
(D) None of these
21. Increment register will be maintained by the drawing officer in which of the following forms?
(A) 9 A of KTC
(B) TR 74 of KTC
(C) TR 52 of KTC
(D) None of these
22. Different classes of receipts exempted from stamp duty are given in the Appendix :
(A) 3
(B) 8
(C) 12
(D) 18
23. The last pay certificate of a Gazetted Officer shall be issued by whom on pension?
(A) Head of Department
(B) Head of Office
(C) Treasury Officer
(D) None of these
24. The contents of currency chests are the property of:
(A) The State Bank of India
(B) The State Government
(C) The Central Government
(D) RBI
25. The claim of travelling allowance of non Gazetted servants shall be prepared in which of the following forms?
(A) TR 56
(B) TR 57
(C) TR 58
(D) None of these
26. The pay of menials is to be claimed in:
(A) Bill for miscellaneous payments
(B) Form number TR 46
(C) Establishment pay bill
(D) Contingent bill
27. Every order issued by a court or other authority for the repayment of a deposit from a treasury shall be in which language?
(A) Malayalam
(B) English
(C) Hindi
(D) None of these
28. The remitting treasury shall be responsible for any shortage discovered at the mint in a remittance from the treasury which is the rule?
(A) 342
(B) 347
(C) 348
(D) 349
29. Permanent advance shall be drawn from the treasury on a bill from which of the following forms?
(4) TR 41
(B) TR 42
(C) TR 43
(D) None of these
30. Plus and minus memorandum is prepared in form number:
(A) TA 30
(B) TA 31
(C) TA 32
(D) TA 33
31 Which of the following item is not necessary for preparing a salary bill of teachers and non-teaching staff of aided schools?
(A) Absentee statement
(B) Increment certificate
(C) Last pay certificate
(D) Promotion list
32. Recoveries ordered by co-operative societies registered under co-operative societies act should be made obligatory to:
(A) Drawing officer
(B) Head of Department
(C) The Government
(D) None of these
33 Bill for contingent expenditure that does not require countersignature shall be drawn in which of the following forms?
(A) TR 60
(B) TR 61
(C) TR 62
(D) None of these
36. Dues outstanding against a retired officer can be adjusted from
(A) Commutation of pension
(B) Terminal surrender
(C) DCRG
(D) None of these
37. Every treasury should keep a register in which form showing the names of all Gazetted Government servants?
(A) TR 70
(B) TR 72
(C) TR 74
(D) TR 75
38. The personal deposit account of treasurer of charitable endowment is operated by :
(A) The Director of Treasuries
(B) The Director of State Audit Department
(C) The State Government
(D) None of these
39. Claims of deceased Government servants shall be drawn from which of the following offices mentioned below?
(A) The concerned directorate
(B) The office in which he last worked
(C) The office in which he first worked
(D) None of these
40. The Reserve Bank of India (vote refund) rules came into force in which year?
(A) 1970
(B) 1972
(C) 1975
(D) 1980
41. When a treasury bill is found missing what should the drawing officer do for regaining it?
(A) Intimate to the director of treasures
(B) Intimate to the District Treasury Officer
(C) Intimate to the concerned Treasury Officer
(D) None of these
53. Register of increment is maintained by :
(A) Head of Officer
(B) Controlling Officer
(C) Head of Department
(D) Drawing Officer
54. The register of disbursing Officers is maintained in which of the following forms?
(A) TR 110
(B) TR 111
(C) TR 112
(D) None of these
55. A disputable claim shall be honoured by the Treasury Officer only after getting clearance from whom?
(A) The Government
(B) The Head of Department
(C) Director of treasures
(D) Accountant General
56. List of payments supplied with vouchers should be sent by the Treasury Officer to whom?
(A) The Government
(B) The Director of treasuries
(C) The Assistant Director of treasuries
(D) The Accountant General
57. All charges incurred in connection with remittance of coined notes to and from treasuries borne by the :
(A) The District Treasury
(B) The sub-treasury concerned
(C) The Reserve bank
(D) The State Bank of Travancore
58. A pension classified under the minor head, political pension not drawn for ....... years ceases to be payable without the previous sanction of AG.
(A) 3
(B)2
(C) 5
(D) 6
59. The claim of pay and allowances of non-gazetted personal should be deemed to arise at the station :
(A) Were the Drawing Officer who draws the claim is sanctioned
(B) Were they are drawn
(C) Were they are working
(D) None of them
60. Appropriation control register shall be maintained in all treasures separately for each:
(A) Financial year
(B) Year from July to next June
(C) Calendar year
(D) Year from October to next September
61. A valid voucher should have :
(A) Distinct pay order
(B) Pay order specifying the amount payable both in figures and words
(C) Date of signature of the authorized Disbursing Officer by hand and in ink
(D) All the above
62. A Treasury Officer should record all payments made on cheques drawn by PW officers in a register called :
(A) Cheque drawn, register
(B) PD register
(C) Register of cheques paid against letter of credit
(D) PWD register
63. The annual statement of lapsed criminal court deposits are to be prepared by
(A) The Presiding Officer of the court
(B) District court
(C) The treasury in which the detailed accounts of the deposits are maintained
(D) None of the above
64. The Treasury Officer should physically verify the sealed cheques and packets entrusted to treasury for safe custody periodically at intervals not exceeding :
(A) 6 months
(B) 3 months
(C) 4 months
(D) 1 year
65. Voucher pertainingബന്ധപ്പെട്ട to each schedule relating to cash account or list of payment shall fee numbered and kept ....................... till they are dispatched to AG
(A) In racks for easy handling
(B) In the drawer of the table
(C) In open bundles
(D) Under lock and key
66. Which is the register, the Treasury Officer has to refer to watch that the emoluments claimed by Gazetted Officers do not exceed the amount admissible?
(A) Register of pay slips
(B) Combined register of LPC and pay slips
(C) Register of drawing officers
(D) Appropriation control register
67. Objection raised on the scrutiny of bills by the Treasury Officer are to be recorded
(A) In form TR 73
(B) In separate slips of paper
(C) On the bill itself
(D) In half margin
68. Which of the following is not an Anamath?
(A) Money contained in cash chest
(B) Permanent advance of treasury
(C) Deposit by public
(D) None of these
69. Payment on account of travelling allowance of a Government servant who is transferred to a new station can be made in the
(A) Old station
(B) New station
(C) (A) or (B)
(D) None of these
70. Who is the custodian of the Treasury bill book?
(A) Head of Office
(B) Treasury Officer
(C) The Drawing and Disbursing Officer
(D) None of these
71. Which one of the following forms is used for a specimen signature card?
(A) TR 74 A
(B) TR 12
(C) TR 14
(D) TR 40
72. The transfer of SB account from one treasury to another is not allowed during the month of:
(A) April
(B) January
(C) March
(D) September
73. The director of treasuries shall inspect the District Treasures at least once in a :
(A) A month
(B) A year
(C) Within 6 months
(D) None of these
74. Government Account means
(A) Total of consolidated funds and contingency funds
(B) Total of consolidated funds, contingency funds and public accounts
(C) Total of consolidated funds and public accounts
(D) Total of contingency funds and public accounts
75. The Treasury Officer shall examine the Deposit Register at least once in a:
(A) A year
(B) Within 6 months
(C) Within a quarter
(D) None of these
76. Refund of agriculture income tax shall be claimed in:
(A) Form 32 A of agriculture income tax rule
(B) Form 49 of Kerala Sales tax rules
(C) TR 6.
(D) TR7A
78. The pension of an insane pensioner may be paid to whom under Indian Lunacy Act 1912?
(A) Father
(B) Mother
(C) Wife
(D) Guardian
80. The personal deposit cheques have the validity of
(A) One month
(B) 3 months
(C) 6 months
(D) None of these
81. Cashbook shall be maintained in form number:
(A) TR 5
(B) TR 7A
(C) TR 6
(D) None of these
82 LPC of Non Gazetted Officer is issued by :
(A) Treasury Officer
(B) Head of Office
(C) Head of Department
(D) Government
83. When stamps or opium have been sold, the total sales shall been entered in which of the following registers?
(A) Daybook
(B) Treasurer's register
(C) Cash book
(D) None of these
84. A remittance either made direct or through currency chests between any two treasuries under the same government is called .... remittance.
(A) Foreign
(B) Local
(C) inter treasury
(D) Currency
85. Treasurer's daily balance sheet is in form number:
(A) TR 3
(B) TR 5
(C) TR 8
(D) None of these
86. Every Civil Court dealing with a banking treasury should maintain a register in form................ and make entries of all the money which private persons pay into the Court as deposits.
(A) TA 10
(B) TA 12
(C) TA 13
(D) TA 14
87. The Kerala Treasury rules came into force on:
(A) 1/11/1956
(B) 1/11/1959
(C) 1/11/1969
(D) 1/7/1963
88. To whom one should apply for payment of lapsed drafts (RB) under the rules?
(A) Currency Officer
(B) District Treasury Officer
(C) Director of Treasuries
(D) Accountant General
89. Which one of the following is not the method of receiving money on behalf of the Government?
(A) Legal tender coin
(B) Legal tender currency
(C) Gold coin
(D) Crossed cheques drawn on Reserve Bank of India
90. Which authority has power under the treasury code to permit withdrawal for any purpose?
(A) Director of Treasures
(B) Deputy director of Treasures
(C) Sub treasury Officer
(D) Accountant General
91. Which rule of KTC Vol I mentions about charitable endowment?
(A) Rule 93 (1)
(B)Rule 93 (b)
(C) Rule 93 (c)
(D) None of these
92. To whom the Accountant General will submit his Annual Review of the working of treasuries containing summary of results of his inspections?
(A) Director of Treasures
(B) The Government
(C) Governor
(D) Reserve Bank
93. The chalan shall be prepared in Form number:
(A) TR 12
(B) TR5
(C) TR 7
(D) None of these
94. Whose decision should be final in respect of claims presented to the Reserve Bank with damaged notes under the relevant rule?
(A) Currency Officer
(B) Head of Issue Department of RBI
(C) Prescribed Officer of the bank
(D) None of these
95. Forest revenues collected at outlying stations are paid into the treasury by making remittances to the Treasury Officer by which of the following methods?
(A) By chalan
(B) By cheques
(C) By money order
(D) None of these
97. A public works Officer who makes remittance to the treasury or banks should keep a remittance book in which of the following forms?
(A) TR 15
(B) TR 14
(C) TR 12
(D) None of these
98. Who records details in chalan number book in one banking treasury?
(A) Section head
(B) Treasury Officer
(C) Treasurer
(D) None of these
100. The treasury cash balance is known as:
(A) Treasury deposit
(B)Main balance
(C) Main cash
(D) Main store
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