DEPARTMENTAL TESTS — JULY, 2021
Number of Questions : 100 Time : 1½ hours
(Maximum Marks :100)
LOWER IV PAPER KTC
1. The pension of an insane pensioner may be paid to under Indian Lunacy Act, 1912
(A) Wife (B) Father (C) Guardian (D) Mother
ANSWER: C
2. Which register is used for recording all sealed cash chests and sealed packets ?
(A) Safe custody register (B) Cash register
(C) Treasury officer’s register (D) Register of miscellaneous articles
ANSWER: A
3. No individual is allowed to recognize as agent and receive a government servant’s pay and
allowance unless he holds :
(A) Approval from AG (B) Approval from District Collector
(C) A Registered Office (D) A Valid Power of Attorney
ANSWER: D
4. ............... should examine carefully on receipt of unused cheques returned by drawing officer.
(A) Treasurer (B) Treasury Officer
(C) Accountant (D) Section Head
ANSWER: B
5. As per Rule 289 KTC Volume I treasury in India means treasury :
(A) Maintained by Kerala Government
(B) Maintained by Government of India
(C) Maintained by any other State Government
(D) All of the above
ANSWER: D
6. A clerk accompanies a treasury officer for payments. Who is authorized to grant advance
TA to the clerk :
(A) Treasury Director (B) Treasury Officer
(C) Treasurer (D) Accountant General
ANSWER: B
7. Rules relating to the receipt of government moneys and payment of such moneys in
government account is :
(A) Rules 188 to 229 (B) Rules 1 to 88
(C) Rules 130 to 161 (D) Rules 88 to 129
ANSWER: D
8. Form TA 19 is used as the register of :
(A) RBI remittance encashed (B) Duplicate bank draft
(C) Cancellation and refund of draft (D) None
ANSWER: A
9. When a pensioner has failed to appear to receive his pension for months the disbursing officer should make enquiries through the village officer ?
(A) Two (B) Three (C) Twelve (D) Six
ANSWER: B
10. The treasury officer refuses the application of a private bank to afford the accommodation of chest and send report to the director of treasuries. Who will review the refusal ?
(A) District Collector (B) Government
(C) Director of Treasuries (D) Accountant General
ANSWER: B
11. Absentee statement shall be in
(A) Form TR51 (B) Form TR55 (C) Form TR53 (D) Form TR52
ANSWER: D
12. A receipt in which of the following form is given when a cheque is received by a government
servant on behalf of government :
(A) TR 5A (B) TR 5C (C) TR 5 (D) TR 6
ANSWER: D
13. The personal deposit cheques have the validity of :
(A) 6 months (B) 3 months (C) 1 month (D) None
ANSWER: B
14. A cheque drawn has been lost. The drawing officer shall request to stop payment to :
(A) The Accountant General (B) Treasury Director
(C) District Treasury (D) None
ANSWER: D
15. Schedule of repayment of deposit is prepared in Form :
(A) TA 29 (B) TA 3 (C) TA 22 (D) None
ANSWER:
16. The arrear claims of a retired non-gazetted officer shall be drawn and disbursed by :
(A) Without reference to AG (B) With reference to AG
(C) With reference to head of department (D) With reference to any higher authority
ANSWER: D
17. Payments to persons not in government service are related to the :
(A) Rule 210 (B) Rule 214 (C) Rule 212A (D) None
ANSWER: A
18. The duplicate key of the departmental chest should be kept in :
(A) Head of office (B) Bank
(C) Treasury (D) Custody of superior officer
ANSWER: C
19. The full form PTSB :
(A) Public Treasury Savings Bank (B) Police Treasury Savings Bank
(C) Postal Treasury Savings Bank (D) Pension Treasury Savings Bank
ANSWER: D
20. List of banks which have executed Indemnity bond for purpose of drawing pay of
Government Servant. Related rule is :
(A) Rule 167 (b) Appendix 9 (B) Rule 167 (b) Appendix 10
(C) Rule 167 (b) Appendix 11 (D) Rule 167 (b) Appendix 12
ANSWER: A
21. A statement of lapsed cash order has to be prepared :
(A) Monthly (B) Bimonthly (C) Quarterly (D) Yearly
ANSWER: A
22. Plus minus memoranda should be prepared in :
(A) TA 6 (B) TA 30 (C) TA 33 (D) TA 7
ANSWER: C
23. The number of fixed deposits that can be made by an individual :
(A) 1 (B) 5 (C) 3 (D) No restriction
ANSWER: D
24. A depositor who has closed an account cannot open another account until expiration of :
(A) 3 months (B) 2 months
(C) The month of account closed itself (D) 6 months
ANSWER: C
25. Specimen signature obtained from the depositors will be kept under the safe custody of :
(A) Treasury Director (B) Treasury Officer
(C) District Collector (D) Head of Office
ANSWER: B
26. The Assistant Collector/Probationary Deputy Collector should undergo training ..................
for months in the district treasury.
(A) One month (B) Two months
(C) Three months (D) Six months
ANSWER: A
27. The accounts of all currency chests in the State of Kerala are maintained at issue
department of :
(A) RBI (B) SBI
(C) Central finance department (D) Kerala finance department
ANSWER: A
28. The recipients of ..................... are exempted from annual mustering.
(A) Family pension (B) Karathil chilavu
(C) Pension (D) Political pension
ANSWER: B
29. Which one is wrong among the following ?
(A) Rule 206 KTC - Civil court deposit (B) Rule 208 KTC - Personal deposit
(C) Rule 207 KTC - Criminal court deposit (D) Rule 205 KTC - Civil court deposit
ANSWER: D
30. Service pension means :
(A) Old age pension (B) On meritorious service
(C) On political consideration (D) On past employment in govt.
ANSWER: D
31. The stop payment of cheque is related to :
(A) Lost cheques (B) Cancelled cheques
(C) Time expired cheques (D) Account payee cheques
ANSWER: A
32. The Treasury Remittance Book prepared in Form :
(A) TA 13 (B) TA 14 (C) TA 15 (D) None
ANSWER: D
33. The absentee statement attached to the establishment pay bills details of leave availed by
employee recorded EXCEPT :
(A) Earned leave (B) Half pay leave
(C) Casual leave (D) Commuted leave
ANSWER: C
34. Register of pension payment order form :
(A) TR 27 (B) TR 85 (C) TR 80 (D) TR 87
ANSWER: C
35. Which form is not related to Rule 123 KTC ?
(A) TR 15 (B) TR 3 (C) TR 25 (D) TA 9
ANSWER: B
36. A government servant shall not place any private money in office cash chest.
The related rule is :
(A) Rule 94 KTC (B) Rule 93 KTC
(C) Rule 92 KTC (D) Rule 91 KTC
ANSWER: B
37. Register of RBI deposits :
(A) TA 4 (B) TA 5 (C) TA 6 (D) TA 7
ANSWER: B
38. Register of pension paid :
(A) TA 22 (B) TA 12 (C) TA 25 (D) TA 26
ANSWER: A
39. Statement of Lapsed Deposits :
(A) TA 30 (B) TA 31 (C) TA 35 (D) TA 36
ANSWER: D
40. Cashbook Form in :
(A) TA 7A (B) TA 8 (C) TA 8 (D) TA 8
ANSWER: CANCELED
41. No item should be credited as a deposit save under formal order of competent authority.
The related rule :
(A) Article 68 KAC Volume 2 (B) Article 62 KAC Volume 2
(C) Article 64 KAC Volume 2 (D) None
ANSWER: B
42. Any amount found surplus or deficit in treasury balances should be brought to account.
The related rule :
(A) Article 52 KAC Volume 2 (B) Article 53 KAC Volume 2
(C) Article 54 KAC Volume 2 (D) None
ANSWER: C
43. Register of adjustment by transfer :
(A) TA 1 (B) TA 2 (C) TA 3 (D) TA 4
ANSWER: D
44. The rules relating to the payment of rent of private building :
(A) Rule 180 KTC Volume I (B) Rule 191 KTC Volume I
(C) Rule 177 KTC Volume I (D) None
ANSWER: B
45. The drawing officer shall cancel any cheque which has remained unpaid for :
(A) 3 months (B) 6 months (C) One year (D) None
ANSWER: C
46. The number of cheque books that can be issued by treasury officer in a single requisition is :
(A) One (B) Two (C) Three (D) Six
ANSWER: A
47. Receipts exempt from stamp duty :
(A) Receipts in favour of Government (B) Interest on Government promissory note
(C) Receipts given by Railways (D) All of the above
ANSWER: D
48. Certificate of Transfer of Charges :
(A) TA 1 (B) TA 2 (C) TA 3 (D) TA 4
ANSWER: CANCELED
49. LPC of non-gazetted officer is issued by :
(A) Treasury Officer (B) Head of Office
(C) Head of Department (D) Government
ANSWER: B
50. From the date of payment, sub vouchers should be kept minimum :
(A) 2 years (B) 1 year (C) 3 years (D) 4 years
ANSWER: C
51. Treasury Bill Book Form Number is :
(A) TR 74 (B) TR 74A (C) TR 74B (D) None
ANSWER: A
52. Treasury daily balance sheet is prepared (transaction conducted through bank) in :
(A) TR 3 (B) TR 5 (C) TR 9 (D) TR 6
ANSWER: A
53. Rules regulating transactions under treasury savings bank :
(A) Appendix 5 KTC Volume II (B) Appendix 4 KTC Volume II
(C) Appendix 3 KTC Volume II (D) Appendix 2 KTC Volume II
ANSWER: C
54. Transfer of SB Account from one treasury to another is not allowed during the month of :
(A) April (B) January (C) March (D) December
ANSWER: C
55. Which of the following comes in the list of serious treasury irregularities ?
(A) Bills paid on wrong forms
(B) Payment in cash instead of payment by transfer
(C) Certificates and documents in support of voucher wanting
(D) Habitual delay in replying audit objections
ANSWER: D
56. What is the rate of interest for a principal amount of Rs. 50,000 if a senior citizen receives Rs. 750 for every three months from treasury ?
(A) 4% (B) 5% (C) 6% (D) 8%
ANSWER: C
57. The Form of LPC is prescribed by :
(A) Director of treasuries (B) The government in law department
(C) The government in finance department (D) C & AG
ANSWER: D
58. Every treasury officer should invariably be present in the sub-treasury on :
(A) First day of every month
(B) First and last day of every month
(C) Last day of every month
(D) The day previous to the last day of every month
ANSWER: C
59. The District treasury officer should verify the cash balance of the Banking treasury under
him without prior notice.
(A) Once in two months (B) Once in a month
(C) Once in three months (D) None
ANSWER: C
60. The bill with an arithmetical error is submitted in a treasury. The treasury officer may :
(A) Correct the error and make payment of the bill
(B) Return the bill for correction
(C) He may correct the bill and intimate the drawing officer
(D) None
ANSWER: C
61. On ways and means advance :
(A) No interest is debited
(B) Interest is debited against the government at the time of refund
(C) Interest is debited at the time of advance received
(D) None
ANSWER: B
62. TA bill of a gazetted officer should be prepared in :
(A) TR 46 (B) TR 47 (C) TR 51 (D) TR 61
ANSWER: B
63. The sub treasury officer sends the reports and certificates in respect of verification of cash
and other valuables to :
(A) The Accountant General (B) District Treasury Officer
(C) Finance Department (D) Treasury Director
ANSWER: B
64. Government Accounts means :
(A) Total of consolidated fund and contingency fund
(B) Total of consolidated fund, contingency fund and public account
(C) Total of consolidated fund and public account
(D) Total of contingency fund and public account
ANSWER: B
65. Which of the following is not included in the Class of Local Fund ?
(A) Municipal fund (B) KSRTC working fund
(C) Library fund (D) Provident fund
ANSWER: D
66. Different classes of receipts exempted from stamp duty are given in :
(A) Appendix 8 (B) Appendix 3
(C) Appendix 18 (D) Appendix 27
ANSWER: A
67. Treasuries daily balance sheet as maintained in treasury in Form :
(A) TA I (B) TA II (C) TA III (D) TA IV
ANSWER: CANCELED
68. A pension granted in consideration of past employment under government of India or
any other state :
(A) Political pension (B) Compassionate pension
(C) Service pension (D) Compassionate allowance
ANSWER: C
69. The incidental charges is realized from the treasury savings bank holder if the account is closed with a period less than ............. months from the opening of an account.
(A) Three (B) Six (C) Nine (D) Twelve
ANSWER: B
70. Anamath balance register is prepared in the Form of :
(A) TR 12 (B) TR 4 (C) TR 19 (D) TR 7
ANSWER: C
71. The sub treasury officer submits the accounts and reports to :
(A) District Treasury Officer (B) Accountant General
(C) Finance Department (D) (A) and (B) above
ANSWER: A
72. Who is authorized to renew a PPO without reference to the Accountant General when it is lost,
worn or torn ?
(A) District Treasury Officer (B) Head of the Department of the Employee
(C) Finance Department (D) Head of Office of Each Treasury
ANSWER: A
73. Who will issue a duplicate PPO if disburser’s half is lost ?
(A) District Treasury Officer (B) Treasury Director
(C) Head of the Department (D) Accountant General
ANSWER: D
74. Form of cash book is :
(A) TR 5 (B) TR 72 (C) TR 73 (D) TR 7A
ANSWER: D
75. Pension shall cease to be payable if undrawn for more than :
(A) Two years (B) Three years (C) One year (D) Five years
ANSWER: CANCELED
76. The form number of call for annual mustering of a pensioner is :
(A) TR 81 (B) TR 82 (C) TR 84 (D) TR 87
ANSWER: C
77. A village remittance received when the treasury is not open, is treated as :
(A) Anamath (B) Excess village remittance
(C) Treasury excess (D) Private money
ANSWER: A
78. Monthly cash balance statement is sent to Finance department on 3rd working day in :
(A) TR 35 (B) TR 37 (C) TR 38 (D) TR 39
ANSWER: A
79. Which is the form of register of village remittance ?
(A) TR 19 (B) TR 20 (C) TR 21 (D) TR 17
ANSWER: B
80. The treasury officer sends a consolidated report of the amount credited under forest remittance during the previous month in Form TA 11. What is the related rules as per KTC ?
(A) Rule 122 (B) Rule 121 (C) Rule 123 (D) Rule 124
ANSWER: A
81. Coins shall be stored in strong rooms in :
(A) Three ways (B) Two ways
(C) One way (D) None
ANSWER: A
82. The content in the currency chest are the property of :
(A) State Government (B) Central Government
(C) Reserve Bank (D) Both Central and State Government
ANSWER: C
83. In the following which is the correct statement relating to personal deposit :
(A) Item war details are maintained in the treasury
(B) No passbook is maintained
(C) Deposits do not lapse to government
(D) Deposits are liable to lapse to government
ANSWER: C
84. Service pension payable in India will lapse if it remains undrawn for more than :
(A) One year (B) Two years
(C) Three years (D) Five years
ANSWER: C
85. Which of the following comes kept inside the purview of Letter of credit ?
(A) Salaries (B) Refund of deposits
(C) Disbursement of PF accounts (D) None of the above
ANSWER: D
86. A bill or other document becomes a voucher when it is only receipted and stamped :
(A) Paid (B) Withdrawn
(C) Audited (D) Accounted
ANSWER: A
87. Claims of scholarships and stipends shall be prepared in :
(A) TR 114 (B) TR 113 (C) TR 112 (D) TR 111
ANSWER: A
88. The stock of stamps in sub treasury is fixed by District Treasury Officer and may be kept
in treasurer’s sole custody under :
(A) Double locked strong room (B) Single locked strong room
(C) Bank (D) Treasury
ANSWER: CANCELED
89. The money order commission for the remittance of pay and allowances of government
medical officers employed in out of their places shall be debited as :
(A) Contingencies of treasury (B) Contingencies of department
(C) Contingencies of revenue department (D) As employee’s personal expenses
ANSWER: A
90. Every receipt for sum exceeding ....................... shall be duly stamped by the payee with revenue stamp.
(A) Rs. 1,000 (B) Rs. 5,000 (C) Rs. 500 (D) Rs. 2,000
ANSWER: B
91. Pension through postal money order at :
(A) Government cost (B) Pensioner’s cost
(C) Treasury cost (D) Postal department cost
ANSWER: A
92. ................ is a pension payable under meritorious service.
(A) Political pension (B) Service pension
(C) Statutory pension (D) None
ANSWER: A
93. PPO is issued by :
(A) District Treasury Officer (B) Accountant General
(C) Treasury Officer (D) Treasury Director
ANSWER: B
94. Remittance of nickel, bronze shall be booked at the risk of :
(A) Treasury Officer (B) Railways
(C) Accountant General (D) Director of Treasuries
ANSWER: B
95. An application of a pensioner to transfer pension from district treasury to sub treasury to be
sanctioned by :
(A) Treasury Officer (B) Accountant General
(C) Treasury Director (D) Government
ANSWER: A
96. Which of the following are received for safe custody ?
(A) Boxes containing the duplicate keys of the cash chest of local bodies
(B) Cash chest of co-operative land mortgage bank
(C) Sealed covers purporting to contain NSC if tendered by the holders on written request
(D) All of the above
ANSWER: D
97. A register of cheques shall be in :
(A) TR 7A (B) TR 18 (C) TR 17 (D) TR 22
ANSWER: C
98. On every order of repayment of revenue deposits and criminal court deposit an entry should be
made that no payment will be made on it :
(A) After three months from the date of order
(B) After the close of financial year of order
(C) After the close of the calendar year
(D) After 3 months from the date of order or close of financial year whichever is earlier
ANSWER: D
99. The payment of gratuity, can be claimed on letter of authority (without a bill) received from :
(A) The Treasury Officer (B) Head of the Department
(C) Accountant General (D) None
ANSWER: C
100. Arrear of pension due to a deceased pensioner shall be paid to claimants on :
(A) Succession certificate (B) Possession certificate
(C) PPO (D) None of the above
ANSWER: CANCELED
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