KTC LOWER 6_ 06-04-2019 The Kerala Treasury Code (Paper IV)

  

The Kerala Treasury Code (Paper IV) 

Medium of Question: English 

Date of Examination 06-04-2019 


1:-Govt account means 

 A:-Total of consolidated fund account and public account 

 B:-Total of consolidated fund account, the contingency fund account and the public account 

 C:-Total of consolidated fund account 

 D:-None of these 

 Correct Answer:- Option-B 


2:-Moneys paid or received in the office of the Accountant General on behalf of another state and the book entries made in that office affecting the accounts of another state shall be adjusted by the AG through the 

 A:-Central Account section of the RBI 

 B:-VLC section of the Accountant General 

 C:-Director of Treasuries 

 D:-Finance Department 

 Correct Answer:- Option-A 


3:-Who is responsible for the handling of the money at the treasury? 

 A:-Treasury Officer 

 B:-Senior Superintendent 

 C:-Chief Treasurer 

 D:-All of them 

 Correct Answer:- Option-C 


Question4:-The District Treasury Officer shall verify the cash balance in the non banking sub treasuries in his District _________ with out prior notice. 

 A:-Once in a month 

 B:-Once in three months 

 C:-Twice in a month 

 D:-Once in six months 

 Correct Answer:- Option-A 


Question5:-The forms and procedures with regard to the initial accounts kept in the treasury and the methods and principles in accordance with which the accounts are kept are governed by the directions contained in 

 A:-Kerala Financial Code Vol I 

 B:-Kerala Treasury Code Vol I 

 C:-Kerala Treasury Code Vol II 

 D:-Kerala Account Code Vol II 

 Correct Answer:- Option-D 


Question6:-Surplus or deficit amount found in a treasury account   

A:-should be brought into account in the day book 

 B:-should not brought into account 

 C:-should be brought into account in the Suspense head 

 D:-none of above 

 Correct Answer:- Option-A 


Question7:-A bill becomes voucher when it is __________. 

 A:-prepared for payment 

 B:-presented for payment at treasury 

 C:-duly receipted and stamped paid 

 D:-none of the above 

 Correct Answer:- Option-C 


Question8:-In which of the following cases the authorization from the Accountant General is not needed for the withdrawal of money by a Gazetted officer 

 A:-Leave salary 

 B:-Travelling allowance 

 C:-GPF NRA 

 D:-All of them 

 Correct Answer:- Option-B 


Question9:-A Gazetted Officer is authorized to draw pay and allowance without pay slip from the accountant General for a maximum period of 

 A:-6 months 

 B:-3 months 

 C:-2 months 

 D:-1 month 

 Correct Answer:- Option-B

 


Question10:-Drawing officer should attach along with contingent bill, all sub vouchers for individual payment exceeding

 A:-Rs. 500 

 B:-Rs. 200 

 C:-Rs. 5,000 

 D:-Rs. 1,000 

 Correct Answer:- Option-D

 

Question11:-When a private building is used for occupying a Govt Department a non-availability certificate should be obtained from _________.

 A:-An assistant engineer of the concerned locality 

 B:-An executive engineer of the concerned locality

C:-A divisional officer of the PWD buildings having territorial jurisdiction over the area

D:-An assistant engineer of PWD buildings having territorial jurisdiction over the area

 Correct Answer:- Option-C

 

Question12:-Deposits, the details are not kept in the treasury and credited to Govt shall be repaid

 A:-Only with the sanction of Accountant General 

 B:-Only with the sanction of Treasury Director 

 C:-With out any sanction from the Govt 

 D:-Only with the sanction of DTO 

 Correct Answer:- Option-A 


Question13:-Treasury officer repay the civil court deposit on the orders of the _________.

 A:-Accountant General 

 B:-Civil Court 

 C:-Director of Treasuries 

 D:-Govt 

 Correct Answer:- Option-B

 

Question14:-The objections raised by the Treasury officer in the course of pre audit of bills shall be recorded in the

 A:-Bill 

 B:-Piece of paper 

 C:-Objection slip 

 D:-Sanction order 

 Correct Answer:- Option-C 


Question15:-The cash order shall lapse if it is not cashed 

 A:-within three months after the date of issue 

 B:-with in one year from the date of issue 

 C:-within six months after the date of issue 

 D:-it shall not lapse 

 Correct Answer:- Option-A

 

Question16:-Claims of a deceased Govt servant are processed as per rule 

 A:-212 A of KTC Vol I 

 B:-212(b) of KTC Vol I 

 C:-212(a) of KTC Vol I 

 D:-211 of KTC Vol I 

 Correct Answer:- Option-A 


Question17:-How many Treasury bill book is normally maintained by a drawing officer? 

 A:-Two 

 B:-no restriction 

 C:-One 

 D:-None of the above 

 Correct Answer:- Option-C 


Question18:-A Treasury cheque shall remain current only for ________ months from the date of issue. 

 A:-One 

 B:-Six 

 C:-Three 

 D:-Twelve 

 Correct Answer:- Option-C 


Question19:-No sub voucher should be destroyed until 

 A:-One year has elapsed 

 B:-Two years have elapsed 

 C:-Three years have elapsed 

 D:-Six years have elapsed 

 Correct Answer:- Option-C 


Question20:-For recording Government Transactions, the Bank have to maintain 

 A:-Scroll cash book 

 B:-Pass book (or register of Daily receipts and payments) 

 C:-Register of Daily total 

 D:-Scroll cash book and pass book 

 Correct Answer:- Option-D 


Question21:-Refund of election deposits are to be authorized in writing by the 

 A:-District collector concerned 

 B:-District Treasury officer 

 C:-Returning officer concerned 

 D:-Accountant General 

 Correct Answer:- Option-C 


Question22:-A list of cases in which the Accountant General usually awards ''Treasury Irregularity'' is given in 

 A:-Appendix 12 KTC Vol II 

 B:-Appendix 26 KTC Vol II 

 C:-Appendix 9 KTC Vol II 

 D:-Appendix 22 KTC Vol II 

 Correct Answer:- Option-B 


Question23:-Certificate of verification of Deposits at the end of every quarter by a Treasury officer is based on the personal examination of deposit registers by taking a few items at random in the  A:-Register of Receipts of Deposits 

 B:-Register of Repayment of Deposits 

 C:-Both (1) and (2) 

 D:-Extract Register of Receipts of Deposits (Form TA 30) 

 Correct Answer:- Option-C 


Question24:-The validity period of a Pay order cheque is 

 A:-One month 

 B:-Twelve months 

 C:-Six months 

 D:-Three months 

 Correct Answer:- Option-D 


Question25:-Balance in a Treasury Savings Bank Account which were unoperated for more than five years will be transferred to 

 A:-Revenue Deposit 

 B:-P W Deposit 

 C:-Fixed Deposit account 

 D:-PSTB Account 

 Correct Answer:- Option-A 

Question26:-Comment the following : 


1. If the date of validity of a chalan is specified it will not be accepted after such date. 

2. A bill pre checked or passed by the Accountant General and enfaced for payment at a Treasury will lapse three months after enfacement 

 A:-Statement 1 is correct 

 B:-Statement 2 is correct 

 C:-Both are correct 

 D:-Both are not correct 

 Correct Answer:- Option-C 


Question27:-Revenue paid to Government on account of a demand not yet due should be credited to 

 A:-PW Deposit 

 B:-Civil Deposit 

 C:-Revenue Deposit 

 D:-Proper revenue head 

 Correct Answer:- Option-D 


Question28:-The register maintained state treasury for the record of all cash and transfer transactions which pass through the head 'adjusting account between Central and State governments' in the Central ans State accounts 

 A:-Register in Form TA 24 

 B:-Register in Form TA 26 

 C:-Register in Form TA 25 

 D:-Register in Form TA 3 

 Correct Answer:- Option-D 


Question29:-On receipt of orders from the Government, Treasury Officers shall make payment of Dearness Relief to Pensioners 

 A:-only with necessary authorization from the Accountant General 

 B:-without specific authorization from the Accountant General 

 C:-only after receipt of revised pay slip from the Accountant General in the case of employees who were retired from a Gazetted post 

 D:-none of the above 

 Correct Answer:- Option-B

 

Question30:-Which among the following is Local Fund? 

 A:-The KSRTC working fund 

 B:-Library funds 

 C:-Market committee fund 

 D:-All the above 

 Correct Answer:- Option-D

 

Question31:-EMDs made by intending tenderers of Forest Department either direct or through departmental officers should be credited to 

 A:-Revenue Deposits 

 B:-Revenue Receipts 

 C:-Capital Receipts 

 D:-Should not be passed through regular accounts 

 Correct Answer:- Option-A 


Question32:-The arrears of pension due to a deceased pensioner shall cease to be payable if they are not claimed within _________ of pensioner's Death. 

 A:-One year 

 B:-Two years 

 C:-Five years 

 D:-Three years 

 Correct Answer:- Option-A 


Question33:-Accountant's Day Book is in form 

 A:-TA 5 

 B:-TA 4 

 C:-TA 2 

 D:-None of these 

 Correct Answer:- Option-B 


Question34:-Blank Treasury Bill book shall be kept under double lock under the joint responsibility of the Treasury Officer and the Treasurer as per Rule 

 A:-280 of KTC Vol I 

 B:-339 of KTC Vol I 

 C:-228 of KTC Vol I 

 D:-223 of KTC Vol I 

 Correct Answer:- Option-D 


Question35:-Remittance of forest officers should be entered in form 

 A:-TA 11 

 B:-TA 12 

 C:-TA 13 

 D:-TA 14 

 Correct Answer:- Option-A 


Question36:-The bulk of Treasury cash balance is generally known as 

 A:-Currency chest balance 

 B:-Main store or the double lock balance 

 C:-Deposits in cash chest 

 D:-Storage of treasure 

 Correct Answer:- Option-B 


Question37:-Each repayment of deposit should be recorded in 

 A:-Register of repayments in TA 14 

 B:-Register of Receipts in TA 13 

 C:-Both (1) and (2) 

 D:-None of these 

 Correct Answer:- Option-C 


Question38:-Minimum running balance of a treasury savings bank account is rupees. 

 A:-100 

 B:-500 

 C:-1000 

 D:-None of these 

 Correct Answer:- Option-A 


Question39:-The transfer of Treasury Savings Bank account to another treasury will not be done in the month of 

 A:-January 

 B:-December 

 C:-April 

 D:-March 

 Correct Answer:- Option-D 


Question40:-The procedure to be followed for daily closing of treasuries are detailed in Rule 

 A:-75 of KTC Volume 1 

 B:-89 of KTC Volume 1 

 C:-90 of KTC Volume 1 

 D:-92 of KTC Volume 1 

 Correct Answer:- Option-A 


Question41:-Every officer receiving money on behalf of Government should maintain a cash book in 

 A:-Form TR 19 

 B:-Form TR 7 A 

 C:-Form TR 6 

 D:-Form TR 65 

 Correct Answer:- Option-B 


Question42:-When the receipt of remittance to Government account lost the payee can claim 

 A:-another receipt 

 B:-certificate of remittance 

 C:-duplicate receipt 

 D:-none of these 

 Correct Answer:- Option-B

 

Question43:-Who among the following is a double lock officer? 

 A:-Accountant 

 B:-Chief treasurer 

 C:-Cashier 

 D:-None of these 

 Correct Answer:- Option-B 


Question44:-The bulk of the stock of adhesive stamps and stamped papers should be kept in the 

 A:-Double lock strong room 

 B:-Currency chest 

 C:-Single lock strong room 

 D:-Cash chest 

 Correct Answer:- Option-A

 

Question45:-The protective enfacement in a bill shall be recorded in  

 A:-Red ink 

 B:-Blue ink 

 C:-Black ink 

 D:-Any one of the above 

 Correct Answer:- Option-A

 

Question46:-Claims for which no specific form has been prescribed shall be made in 

 A:-Form TR 56 

 B:-Form TR 51 

 C:-Form TR 65 

 D:-Form TR 42 

 Correct Answer:- Option-D 


Question47:-An increment register will be maintained by the _________ in Form 9A prescribed in Vol II of Kerala Financial Code. 

 A:-District Treasury Officer 

 B:-Drawing Officer 

 C:-Sub Treasury Officer 

 D:-Controlling Officer 

 Correct Answer:- Option-B 


Question48:-Who is personally responsible for the correct maintenance of Treasury Bill Book? 

 A:-Drawing officer 

 B:-Junior Superintendent 

 C:-Treasury Officer 

 D:-Accounts Clerk 

 Correct Answer:- Option-A

 

Question49:-A register of bill received for pre audit before payment has to be maintained at the treasury in 

 A:-Form TR 42 

 B:-Form TR 96 

 C:-Form TR 76 

 D:-Form TR 110 

 Correct Answer:- Option-C

 

Question50:-The stock of Cheque books with have become obsolete and unused cheque books returned to the Treasury by the Drawing officers shall be destroyed under the orders of 

A:-Accountant General 

 B:-Finance Secretary 

 C:-Director of Treasuries 

 D:-Deputy Director of Treasuries 

 Correct Answer:- Option-C

 

Question51:-Which among the following items are kept outside the purview of the letters of credit? 

 A:-Refund of P W Deposit 

 B:-Refund of Retention money 

 C:-Salaries and Wages 

 D:-All the above 

 Correct Answer:- Option-D

 

Question52:-A pension payable for past employment under central or state governments is called 

 A:-Political pension 

 B:-Anticipatory pension 

 C:-Family pension 

 D:-Service pension 

 Correct Answer:- Option-D

 

Question53:-Each pension payment order is in two halves. One is known as the disburser's half and the other half is of the 

 A:-Treasury officer 

 B:-Pensioner 

 C:-Head of office of the retired employee 

 D:-Accountant General 

 Correct Answer:- Option-B 


Question54:-On physical verification of Cash balance if any excess is found it should be accounted on the day pending enquiry and disposal of the amount 

 A:-credited to revenue receipt head 

 B:-debited to revenue expenditure head 

 C:-credited to revenue deposit head 

 D:-kept under suspense account 

 Correct Answer:- Option-C 


Question55:-A pension chargeable under the minor head political pension will cease to be payable without the previous sanction of the accountant General if it is not drawn for 

 A:-One year 

 B:-Six years 

 C:-Three years 

 D:-Two years 

 Correct Answer:- Option-B 


Question56:-Every Treasury officers should forward monthly cash balance report in Form TR 35 to the Finance Department on the 

 A:-third working day of each month except April 

 B:-last working day of each month except April 

 C:-last working day of each month 

 D:-first working day of each month except April 

 Correct Answer:- Option-A

 

Question57:-A remittance whether made direct or through currency chests between two treasuries under different Governments should be classified in the Treasury accounts as 

 A:-Local Remittance 

 B:-Currency Remittance 

 C:-Reserve Bank Remittance 

 D:-Foreign remittance 

 Correct Answer:- Option-D 


Question58:-A pension chargeable under the head 2071 pension and other retirement benefits shall cease to be payable without the previous sanction of the Accountant General, if it is not drawn for  A:-One year 

 B:-Two years 

 C:-Three years 

 D:-Six years 

 Correct Answer:- Option-C

 

Question59:-Every item received or paid as well as all adjustments by transfers in the Accounts section of a District Treasury should be entered in the 

 A:-Subsidiary cash book 

 B:-Cash book 

 C:-Register of Daily total 

 D:-Day book 

 Correct Answer:- Option-D

 

Question60:-The monthly accounts of each non banking sub treasury should be closed on 

 A:-The first working day of each calendar month 

 B:-The third working day of each calendar month 

 C:-Fifteenth day of each month 

 D:-The last working day of each calendar month 

 Correct Answer:- Option-D

 

Question61:-No correction of Treasury accounts of a past year relating to Government Revenue or expenditure can be admitted later than the 

 A:-31st March of the Financial Year 

 B:-15th April of the succeeding year 

 C:-20th May of the succeeding year 

 D:-7th April of the succeeding year 

 Correct Answer:- Option-C

 

Question62:-When after the despatch of Treasury Accounts, a District Treasury Officer discovers that the classification of any item is erroneous or when a departmental officer brings any misclassification in the accounts to the notice of a District Treasury Officer he will prepare _________ and submit it to the Accountant General. 

 A:-a revised schedule of correction 

 B:-an alteration memorandum 

 C:-transfer entry order 

 D:-memorandum of account 

 Correct Answer:- Option-B 


Question63:-In the case of Civil Court Deposits a certificate of verification should be made in the Extract Register of receipts at the end of every Quarter by the 

 A:-Presiding judge of each civil court 

 B:-Treasury officer 

 C:-Director of Treasuries 

 D:-Accountant General 

 Correct Answer:- Option-A 


Question64:-All adjustments against the balance of a state by debit or credit to another Government shall be made through 

 A:-Central accounts section of the Director of Treasuries 

 B:-Central accounts section of the Reserve Bank of India 

 C:-Central accounts section of the Comptroller and Auditor General 

 D:-Central accounts section of the Controller General of Accounts 

 Correct Answer:- Option-B 


Question65:-Remittance to Treasury on account of over payments should be supported by chalans in 

 A:-duplicate 

 B:-triplicate 

 C:-quadruplicate 

 D:-any manner prescribed by the treasury officer 

 Correct Answer:- Option-B 


Question66:-Comment which statements are true regarding payments to Gazetted govt servants : 

1. No certificate by the head of the department is needed along with the bill, for drawing the last salary of the Gazetted Officers 

2. All establishment claims of retired Gazetted officers shall be passed only after a pre-check authorization done by the Accountant General 

 A:-Statement 1 is correct 

 B:-Statement 2 is correct 

 C:-Both are correct 

 D:-Both are false 

 Correct Answer:- Option-A 


Question67:-Plus and Minus Memoranda is prepared in ________. 

 A:-Form TA VIII 

 B:-Form TA 32 

 C:-Form TA 33 

 D:-Form TA X 

 Correct Answer:- Option-C 


Question68:-A currency chest book in Form TR 37 should be retained for _________ after it ceases to be in use. 

 A:-twenty complete financial years 

 B:-five complete financial years 

 C:-ten complete financial years 

 D:-three complete financial years 

 Correct Answer:- Option-D 


Question69:-Treasury balance means 

 A:-balance in currency chest 

 B:-the money held in treasury as part of Govt's cash balance 

 C:-the balance of unused funds 

 D:-all the above 

 Correct Answer:- Option-B 


Question70:-The assets in the currency chest of a Treasury are the property of 

 A:-Government of Kerala 

 B:-Government of India 

 C:-Accountant General 

 D:-Reserve Bank of India 

 Correct Answer:- Option-D 


Question71:-A bill passed for payment at the bank 

 A:-should be accompanied with sanction order 

 B:-should be accompanied with treasury bill book 

 C:-need not be accompanied with treasury bill book 

 D:-should be accompanied with a letter to the branch manager 

 Correct Answer:- Option-C 


Question72:-The list of objections that may arise in the course of pre audit of bills or other claims in treasuries are given in  

 A:-Appendix 3 of KTC Volume II 

 B:-Appendix 8 of KTC Volume II 

 C:-Appendix 21 of KTC Volume II 

 D:-Appendix 27 of KTC Volume II 

 Correct Answer:- Option-D 


Question73:-The different classes of receipts which are exempted from stamp duty are given in 

 A:-Appendix 8 of KTC Volume II 

 B:-Appendix 9 of KTC Volume II 

 C:-Appendix 10 of KTC Volume II 

 D:-Appendix 11 of KTC Volume II 

 Correct Answer:- Option-A 


Question74:-The period of currency of a treasury savings bank cheque after its date of issue? 

 A:-6 months 

 B:-1 month 

 C:-3 months 

 D:-4 months 

 Correct Answer:- Option-C 


Question75:-Instructions for the transfer of Govt moneys from one treasury to another and between a treasury and the bank etc are issued by the 

 A:-RBI Governor 

 B:-Director of Treasuries 

 C:-Governor after consultation with the RBI 

 D:-Finance secretary 

 Correct Answer:- Option-C 


Question76:-Remittance made direct or through currency chests between two treasuries of the same Government should be classified in the Treasury accounts as 

 A:-Currency Remittance 

 B:-Foreign remittance 

 C:-Reserve Bank of India Remittance 

 D:-Local remittance 

 Correct Answer:- Option-D 


Question77:-In the case of death of a pensioner the family pension starts 

 A:-from the next day of death of the pensioner 

 B:-from first day of next month 

 C:-only after getting sanction order form the AG 

 D:-only after getting sanction order from the Director of Treasuries 

 Correct Answer:- Option-B 


Question78:-Treasury savings bank account in which no transaction has been taken place for ________ complete financial years and more are treated as unoperated accounts. 

 A:-Ten 

 B:-Five 

 C:-Three 

 D:-Twenty 

 Correct Answer:- Option-B 


Question79:-The Cypher code is supplied by 

 A:-Currency officer, Reserve Bank of India 

 B:-Governor RBI 

 C:-Principal Secretary Finance Department 

 D:-None 

 Correct Answer:- Option-A 


Question80:-Gratuity authorized by the Accountant General is current only for 

 A:-3 months 

 B:-10 month 

 C:-Two years 

 D:-None of the above 

 Correct Answer:- Option-D

 

Question81:-The arrears of pension due on account of a deceased pensioner shall cease to be payable if they are not claimed with in 

 A:-Three years 

 B:-One year 

 C:-Three months 

 D:-Two years 

 Correct Answer:- Option-B

 

Question82:-Specimen signature shall be forwarded to the treasuries only in Specimen signature cards in form 

 A:-TR 76 

 B:-TR 7 A 

 C:-TR 67 

 D:-TR 74 A 

 Correct Answer:- Option-D 


Question83:-Banking Treasury means 

 A:-A treasury where the cash business is conducted by a bank 

 B:-A treasury where the cash business is conducted not by a bank 

 C:-A treasury which transacts cash business only 

 D:-None of the above 

 Correct Answer:- Option-A 


Question84:-A treasury officer shall not honour a claim which he considers to be disputable. He shall require the claimant to refer it to 

 A:-Govt 

 B:-Director of Treasuries 

 C:-Accountant General 

 D:-Client Department 

 Correct Answer:- Option-C

 

Question85:-Cases of Defalcation or loss of money and other valuables discovered shall be reported to the Accountant General and the Director of Treasuries as required in rule 

 A:-Rule 64 KTC Vol I 

 B:-Rule 54 KTC Vol I 

 C:-Rule 74 KTC Vol I 

 D:-Rule 45 KTC Vol I 

 Correct Answer:- Option-D

 

Question86:-When a cheque is received a preliminary acknowledgement in form __________ shall be given for the cheque only 

 A:-Form TR 7 A 

 B:-Form TR 19 

 C:-Form TR 6 

 D:-Form TR 22 

 Correct Answer:- Option-C 


Question87:-A memorandum of verification shall be signed and dated by the Govt servant who counted the cash in the cash chest or the cash in hand as per rule 

 A:-Rule 432(d) of KTC Vol I 

 B:-Rule 131(a) of KTC Vol I 

 C:-Rule 137(a) of KTC Vol I 

 D:-Rule 423(b) of KTC Vol I 

 Correct Answer:- Option-B 


Question88:-As per section 3 of the Indian stamp act 1899 every receipt for a sum exceeding __________/- shall be duly stamped by the payee with a revenue stamp worth /Re. 1  A:-Rs. 500 

 B:-Rs. 1,000 

 C:-Rs. 5,000 

 D:-Rs. 10,000 

 Correct Answer:- Option-C

 

Question89:-Who is the authority to issue a leave salary slip to a Gazetted Officer on leave? 

 A:-Accountant General 

 B:-District Treasury Officer 

 C:-Head of Department 

 D:-Director of Treasuries 

 Correct Answer:- Option-A 


Question90:-A pensioner not resident in India may draw his pension through an authorized agent possessing 

 A:-A valid power of attorney 

 B:-A letter of authority 

 C:-Consent letter of the Treasury Officer 

 D:-None of these 

 Correct Answer:- Option-A 


Question91:-Treasurer's Cash Book is in form 

 A:-TA 1 

 B:-TA 4 

 C:-TA 5 

 D:-None of these 

 Correct Answer:- Option-A 


Question92:-Kerala Account Code Volume II deals with 

 A:-General Principles and Methods of Kerala Government Account 

 B:-PWD Accounts of Kerala 

 C:-Forest Accounts of Kerala 

 D:-Methods and principles according to which accounts should be kept and rendered it to the Accountant General by Treasuries in Kerala 

 Correct Answer:- Option-D 


Question93:-When a payment is made to a person or a local body or refund of a deposit etc. then the 

 A:-Gross amount of voucher should be entered as payment 

 B:-Deductions or the sum abated should be credited 

 C:-Both (1) and (2) above should be followed 

 D:-None of these 

 Correct Answer:- Option-C 


Question94:-The net difference between the total receipts and the total payments as shown in the Banks daily statement should be posted in a subsidiary register called the Register of Reserve Bank Deposits in Form 

 A:-TA 1 

 B:-TA 2 

 C:-TA 3 

 D:-TA 5 

 Correct Answer:- Option-D 


Question95:-A Treasury bill Book is used till the end of 

 A:-The Financial year 

 B:-The Calendar year 

 C:-It may be used continuously 

 D:-None of the above 

 Correct Answer:- Option-A 


Question96:-Anticipatory pension order is issued by the 

 A:-Head of office from where the pension sanctioned 

 B:-Head of the Department 

 C:-Director of Treasuries 

 D:-Accountant General 

 Correct Answer:- Option-D 


Question97:-Unused Cheque leaves surrendered at a sub treasury shall be destroyed in the presents of 

 A:-A class I gazetted officer 

 B:-District treasury officer 

 C:-Deputy director of treasuries 

 D:-Joint director of treasuries 

 Correct Answer:- Option-C 


Question98:-Alteration memorandum is prepared by a District Treasury Officer in Form 

 A:-T A IV 

 B:- T A X 

 C:-T A 26 

 D:-T A VIII 

 Correct Answer:- Option-D 


Question99:-Payment of pension can be made only upon Pension payment orders issued by the Accountant General except in the case of 

 A:-Family Pension 

 B:-Military Pension 

 C:-Service Pension 

 D:-All of the above 

 Correct Answer:- Option-B 


Question100:-The general rules regarding the destruction of records appertaining to the Accounts audited by the Indian Audit Department are contained in 

 A:-Article 120 of the KAC Vol II 

 B:-Article 338 of the KFC Vol I 

 C:-Article 125 of the KAC Vol II 

 D:-None of the above 

 Correct Answer:- Option-B 



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