07-09-2019 Account Test (Lower) The Kerala Treasury Code (Paper IV) 1

 FINAL ANSWER KEY 

Paper: The Kerala Treasury Code (Paper IV) 

Date of 

Examination 

07-09-2019 

Question1:-A bill become a 'voucher' when _________. 

        A:-it is presented to a treasury 

        B:-it is signed by the DDO 

        C:-it is passed 

        D:-receipted and stamped ''paid'' 

        Correct Answer:- Option-D 

Question2:-Detailed Pay Bill of Gazetted/non Gazetted establishment/wages is prepared in form 

        A:-TR.67 

        B:-TR.59(B) 

        C:-TR.60 

        D:-TR.51 

        Correct Answer:- Option-D 

Question3:-Alteration memorandum in Form TA VIII is forwarded to the Accountant General when __________. 

        A:-when an error in classification is noticed by the District Treasury Officer after the despatch of Treasury A/c to the AG         B:-the AG require the treasury officer to do so 

        C:-the correction of classification errors of previous years needed 

        D:-all the above 

        Correct Answer:- Option-A 

Question4:-Official receivers should prepare list of deposit items which will lapse to the Govt. and submit them to the _________ by the 31st March in each year. 

        A:-The State Accountant General 

        B:-The Treasury Officer 

        C:-The Sub Treasury Officer 

        D:-The Govt. 

        Correct Answer:- Option-B 

Question5:-The Treasury Officer should prepare statement of lapses of revenue and criminal courts deposits and forward them to the _______.         A:-The State Accountant General 

        B:-The Presiding Officer of the court 

        C:-The sub treasuries of the district 

        D:-The Govt. 

        Correct Answer:- Option-C 

Question6:-A contingent Bill is prepared in form 

        A:-TR 59 (B) 

        B:-TR 59 (A) 

        C:-TR 59 (C) 

        D:-TR 59 (E) 

        Correct Answer:- Option-D 

Question7:-Accounts in respect of which no transactions have taken place for __________ complete financial years and more will be treated as un operated. 

        A:-5 

        B:-4 

        C:-3 

        D:-2 

        Correct Answer:- Option-A 

Question8:-Pick out the wrong statement 

        A:-Fixed deposits should be treated as separate savings bank accounts 

        B:-Fixed deposits can be opened on production of an application form and specimen signature in the prescribed form

        C:-Personal appearance of the depositor is compulsory for the opening of fixed deposit 

        D:-All the above 3 statements are false 

        Correct Answer:- Option-C 

Question9:-Which of the following is not a main part of Govt. Accounts? 

        A:-Consolidated fund accounts 

        B:-Endowment fund accounts 

        C:-Contingency fund accounts 

        D:-Public accounts 

        Correct Answer:- Option-B 

Question10:-''Anamath'' is __________. 

        A:-Amount kept in treasury strong room and included in treasury balance 

        B:-Amount kept in treasury strong room but not included in treasury balance 

        C:-Amount kept outside treasury strong room but included in treasury balance 

        D:-None of the above 

        Correct Answer:- Option-B 

Question11:-Treasury officer is responsible for the entries in column _______ to _________ of treasury bill book.         A:-7 to 11 

        B:-6 

        C:-12 to 13 

        D:-1 to 6 

        Correct Answer:- Option-A 

Question12:-Application to open a treasury savings bank A/c is in Form No ______. 

        A:-SB Form No. 6 

        B:-SB Form No. 3 

        C:-SB Form No. 1 

        D:-SB Form No. 4 

        Correct Answer:- Option-C 

Question13:-When a treasury bill book is irrecoverably lost and the DDO is convinced in this respect he shall         A:-report the fact to the controlling officer 

        B:-report the fact to Govt. 

        C:-report the fact to AG 

        D:-initiate an enquiry and send a requisition for a new bill book stating the fact under his seal 

        Correct Answer:- Option-D 

Question14:-Every DDO or officer receiving money or making withdrawal and disbursement of money on behalf of the Govt. should maintain a cash book in Form 

        A:-TR 7 

        B:-TR 5 

        C:-TR 5 A 

        D:-TR 7 A 

        Correct Answer:- Option-D 

Question15:-Check Register of adjustments between central and Govt. is maintained in 

        A:-T.A 4 

        B:-T.A 3 

        C:-T.A 2 

        D:-T.A 1 

        Correct Answer:- Option-B 

Question16:-Each item of revenue deposits received should at once be entered in a register in 

        A:-TA 13 

        B:-TA 14 

        C:-TA 15 

        D:-TA 16

        Correct Answer:- Option-A 

Question17:-The books of Central Accounts section of the Reserve Bank for the month of March every year is closed         A:-on the 1st April following 

        B:-on the 10th April following 

        C:-On the 15th April following 

        D:-on the 25th April following 

        Correct Answer:- Option-D 

Question18:-If a treasury bill book is irrecoverably lost the DDO should 

        A:-prepare a duplicate bill book 

        B:-obtain payment certificate of the bills passed through lost bill book 

        C:-reconstruct the bill book after verification which treasury figures 

        D:-none of the above 

        Correct Answer:- Option-C 

Question19:-A drawing officer should cancel any cheques which has remained unpaid for a consecutive period of ________.         A:-12 months 

        B:-6 months 

        C:-4 months 

        D:-3 months 

        Correct Answer:- Option-A 

Question20:-The bank dealing Govt. money should maintain _______. 

        A:-The scroll cash book 

        B:-A pass book (forwarded to returned by the treasury offcier) 

        C:-Both (1) and (2) 

        D:-None of the above 

        Correct Answer:- Option-C 

Question21:-______ amount as per scroll cash book should be debited by bank against the balance of the Central Govt. or the State Govt. as the case may be 

        A:-Total amount 

        B:-Net amount 

        C:-Gross amount 

        D:-None of the above 

        Correct Answer:- Option-B 

Question22:-Pick out the false statement 

        A:-The amount incorrectly classified in the daily account rendered by bank should  be taken to the correct head of account by the treasury officer 

        B:-Any difference resulting from the rectification of Bank's misclassification be taken to the treasury accounts ''adjusting account between central and state Govt - misclassification by the bank'' 

        C:-For rectification the treasury officer can correct the figure under the head ''Reserve Bank Deposits'' 

        D:-None of the above 

        Correct Answer:- Option-C 

Question23:-The remittances of cash to and from a sub treasury from and to another sub treasury within the same district should be ________ in the accounts of the district treasury. 

        A:-Excluded 

        B:-Included 

        C:-Incorporated as a note 

        D:-None of the above 

        Correct Answer:- Option-A 

Question24:-The directions contained in the account code regarding the account registers to be kept at treasuries apply primarily to __________.         A:-District Treasuries 

        B:-Sub Treasuries 

        C:-Banking Treasuries 

        D:-Non-Banking Treasuries

        Correct Answer:- Option-A 

Question25:-The pension disbursing officer may exempt a pensioner, from personal appearance, for identification belonging to the category         A:-Pensioners above 80 years 

        B:-Pensioners above 75 years 

        C:-Family pensioners 

        D:-None of the above 

        Correct Answer:- Option-D 

Question26:-Which of the following statement is correct? 

        A:-on expiry of the specified period commuted value of pension is restored by pension sanctioning authority         B:-on expiry of the specified period commuted value of pension is restored by Accountant General 

        C:-on expiry of the specified period commuted value of pension is restored by Treasury Officer after obtaining AG's sanction         D:-on expiry of the specified period commuted value of pension is restored by Treasury Officer without obtaining AG's authorisation         Correct Answer:- Option-D 

Question27:-If a treasury detects any deficiency on detailed examination of remittance received from another treasury         A:-it should be charged in the day book as a distinct item 

        B:-immediately recovered from the treasurer-in-charge 

        C:-reported to the Director of Treasuries 

        D:-none of the above 

        Correct Answer:- Option-A 

Question28:-In the process of daily closing of the District Treasury Balance 

        A:-The cash balance of District Treasury together with sub-treasuries under the control of District Treasury is worked out         B:-The result will be the closing balance at the district treasury alone 

        C:-The result will be the closing of daily balance as per treasurer's cash book 

        D:-None of the above 

        Correct Answer:- Option-B 

Question29:-During the process of daily closing of sub-treasury accounts the treasurer drawup his balance memorandum in form ______ specifying the denomination of notes and coins. 

        A:-TA III 

        B:-TA IV 

        C:-TA V 

        D:-TA VI 

        Correct Answer:- Option-A 

Question30:-Cash remittance between two treasuries should be classified as _______ if both the treasuries are under a single Govt.         A:-Transfer Remittance 

        B:-Inter-Treasury Remittance 

        C:-Local Remittance 

        D:-Foreign Remittance 

        Correct Answer:- Option-C 

Question31:-The statement of Civil Court Deposits as on 31st March every year should be prepared by the 

        A:-The Sub Treasury Officer 

        B:-The District Treasury Officer 

        C:-The Presiding Officer of the court 

        D:-The Accountant General 

        Correct Answer:- Option-C 

Question32:-While closing the monthly accounts for the month of March every endeavour should be made to close if not later than ________.         A:-3rd of April 

        B:-5th of April 

        C:-6th of April 

        D:-7th of April 

        Correct Answer:- Option-B 

Question33:-The amount of a lapsed deposit refunded under the rules of Govt. should appear in the treasury accounts as a ________.

        A:-Miscellaneous refund 

        B:-Repayment of deposit 

        C:-Deduction of lapsed deposit 

        D:-None of the above 

        Correct Answer:- Option-A 

Question34:-When a deposit is made by one party to be repaid to another party the name of the second party should be clearly stated in the column _______ in the Register of Receipts of Deposits. 

        A:-Remarks 

        B:-Name of party 

        C:-Clearance column 

        D:-Nature of deposit 

        Correct Answer:- Option-D 

Question35:-Refund of Election Deposits should be authorised by 

        A:-Accountant General 

        B:-Treasury Officer 

        C:-Returning officer 

        D:-None of the above 

        Correct Answer:- Option-C 

Question36:-Aggregate daily total of _______ should be carried to the day book. 

        A:-Personal ledgers in Form TA-15 

        B:-Register of personal deposits in Form TA-17 

        C:-Register of cash order in Form TA-VII 

        D:-None of the above 

        Correct Answer:- Option-B 

Question37:-The transactions of all local funds should be recorded in the form used for ________ eventhough it should be kept quite distinct.         A:-Personal deposits 

        B:-Revenue deposits 

        C:-Local fund deposits 

        D:-Other deposits 

        Correct Answer:- Option-A 

Question38:-A Treasury Officer should not insist for authorisation from AG for the _________ withdrawal from treasury.         A:-Pensionary benefits   

        B:-Payment of NRA from GPF 

        C:-Payment of charge allowance 

        D:-Sums due to a drawing officer 

        Correct Answer:-Question Cancelled 

Question39:-The  Treasury Officer should ___________ the total amount of lapses from the plus and minus memorandum of deposits of March every year. 

        A:-Transfer to the revenue 

        B:-Deduct 

        C:-Write off 

        D:-None of the above 

        Correct Answer:- Option-B 

Question40:-Civil court deposits lapses if it is unclaimed for one whole year ending with 31st March 

        A:-if the amount of deposit or the balance of deposit partly paid not exceeds Rs. 100 

        B:-if the amount of deposit or the balance of deposit partly paid not exceeds Rs. 50 

        C:-if the amount of deposit or the balance of deposit partly paid not exceeds Rs. 10 

        D:-if the amount of deposit or the balance of deposit partly paid not exceeds Rs. 5 

        Correct Answer:- Option-D 

Question41:-A treasury officer has no authority to act under an order of the Govt. sanctioning a payment ________.         A:-unless the order is sent through Accountant General

        B:-unless the clearance from Finance Dept is appended 

        C:-unless the order is an express order to him to make payment 

        D:-none of the above 

        Correct Answer:- Option-C 

Question42:-A treasury officer shall not honour a claim which be considers to be disputable. He shall require the claimant to refer it to ________.         A:-The Finance Dept. 

        B:-The Director of Treasuries 

        C:-The Accountant General 

        D:-None of the above 

        Correct Answer:- Option-C 

Question43:-The Treasury Officer shall be responsible to _________ for acceptance of the validity of a claim against which he has permitted withdrawal. 

        A:-The Accountant General 

        B:-The Govt. 

        C:-Director of Treasuries 

        D:-None of the above 

        Correct Answer:- Option-A 

Question44:-The Director of Treasuries shall inspect each District Treasury at least once in ______. 

        A:-Six months 

        B:-12 months 

        C:-at least once in 16 months 

        D:-at least twice in 2 years 

        Correct Answer:- Option-B 

Question45:-The District Treasury Officer shall conduct inspection of all the sub treasuries under his jurisdiction at least _______ without prior notice. 

        A:-Once in a year 

        B:-Once in a six months 

        C:-Once in a three months 

        D:-Once in a one month 

        Correct Answer:- Option-A 

Question46:-Register of Receipts in the treasury is in Form No. 

        A:-TA-3 

        B:-TA-2 

        C:-TA-1 

        D:-TA 

        Correct Answer:- Option-C 

Question47:-The Treasury Rules of each State Govt. is issued under article _______ of the constitution. 

        A:-Article 282 

        B:-Article 283 

        C:-Article 284 

        D:-Article 285 

        Correct Answer:- Option-B 

Question48:-Cash balance verification of non-banking sub-treasuries shall be undertaken by the DTO once in         A:-4 months 

        B:-3 months 

        C:-2 months 

        D:-a month 

        Correct Answer:- Option-D 

Question49:-The recovery of excess pay and allowance from the employees are treated as 

        A:-ROP under the major head from which the amount was drawn 

        B:-Deduction in expenditure

        C:-Revenue Receipts 

        D:-Other Receipts 

        Correct Answer:- Option-A 

Question50:-The introduction of a new major Head of Account require the approval of 

        A:-The Union Govt. 

        B:-Finance Dept. 

        C:-C and AG of India 

        D:-Director of Treasuries 

        Correct Answer:- Option-C 

Question51:-Which type of Govt. Servant has to send specimen signature card to treasury 

        A:-those authorised draw money from treasury through bills 

        B:-those authorised draw money from treasury through cheques  

        C:-those authorised draw money from treasury through countersign bills and cheques 

        D:-all the above 

        Correct Answer:- Option-D 

Question52:-If a Treasury Officer receives intimation from AG that moneys have been incorrectly withdrawn and that a certain sum should be recovered from a DDO, he shall 

        A:-effect the recovery without delay and without regard to any correspondence 

        B:-effect the recovery after getting necessary direction from the Director 

        C:-effect the recovery after getting necessary order from Govt. 

        D:-None of the above 

        Correct Answer:- Option-A 

Question53:-The term ''District Treasury Balance'' includes ________ besides the balance in the currency chest.         A:-Demand Drafts and Promissory notes 

        B:-Balance in small coin depot and the imprest amount 

        C:-Currencies confiscated 

        D:-None of the above 

        Correct Answer:- Option-B 

Question54:-Refund of revenue shall, as a general rule, be taken as __________ the revenue deposits. 

        A:-Charge against 

        B:-reduction against 

        C:-appropriation against 

        D:-none of the above 

        Correct Answer:- Option-B 

Question55:-Receipts on account of departments for which descriptive major heads are not opened on the receipt side should be included in the schedule for the major head 

        A:-049 Miscellaneous 

        B:-911 Miscellaneous 

        C:-070 Miscellaneous 

        D:-L II - Miscellaneous 

        Correct Answer:- Option-D 

Question56:-List of payments list the payments under various heads during the month and _________ show the receipts under various heads.         A:-List of receipts 

        B:-List of revenues 

        C:-List of incomes 

        D:-Cash account 

        Correct Answer:- Option-D 

Question57:-The difference between the monthly totals of receipts and payment columns of the subsidiary register of Reserve Bank Deposits should be carried into ________. 

        A:-Cash account 

        B:-List of payments

        C:-Cash account or list of payments depending on whether the balance show net drawings from or net payments into the bank during the month 

        D:-None of the above 

        Correct Answer:- Option-C 

Question58:-The cash account (Central and State) rendered by State Treasuries should be supported by a closing abstract in Form _________.         A:-T.A-25 

        B:-T.A-26 

        C:-T.A-27 

        D:-T.A-28 

        Correct Answer:- Option-C 

Question59:-Refund of lapsed deposit, where treasury is not maintaining complete accounts made if 

        A:-The AG authorised 

        B:-The Govt. authorised 

        C:-The Finance Dept. authorised 

        D:-None of the above 

        Correct Answer:- Option-A 

Question60:-The protective endorsement ''under'' followed by a amount a little larger than the amount to be drawn need not be insisted in respect of _________. 

        A:-Treasury Savings Bank cheques 

        B:-Refund Bill of EMD 

        C:-Refund Bill of revenue 

        D:-None of the above 

        Correct Answer:- Option-A 

Question61:-Correction of accounts of a past year, so far as concerns Govt. Revenue or expenditure 

        A:-Cannot be admitted later than 20th May of succeeding year 

        B:-Cannot be admitted later than 20th April of succeeding year 

        C:-Cannot be admitted but a separate note is made 

        D:-None of the above 

        Correct Answer:- Option-A 

Question62:-Schedule of Forest Remittances showing separately the cash received into the treasury from each Forest Division should be prepared in Form 

        A:-T.A 27 

        B:-T.A 28 

        C:-T.A 29 

        D:-T.A 30 

        Correct Answer:- Option-B 

Question63:-The monthly submission of the Extract Register of Receipts and payments of personal deposits in T.A 32 to the AG is not necessary as         A:-The AG dispensed with the system 

        B:-Monthly reconciliation of deposit accounts of treasury and court serve as adequate safeguards against possible irregularities         C:-Verification of account balance is done by AG 

        D:-None of the above 

        Correct Answer:- Option-B 

Question64:-Transfer adjustment of lapsed deposits is made by 

        A:-Deducting the total amount of lapses from the plus and minus memorandum of deposits of March by the treasury officer         B:-The presiding officer of the court 

        C:-The office of the Accountant General after the statements have been verified 

        D:-None of the above 

        Correct Answer:- Option-C 

Question65:-Which of the following certificate is necessary in the bill for drawal of money from public account by Local Self Govt. Institutions?         A:-that the expenditure charged in this bill could not with due regard to the interest of the Public service be avoided         B:-I have obtained vouchers for all the items claimed in this bill, duly defaced and kept in my office for audit purpose

        C:-the amount drawn in the bill is used only for the purpose approved by the DPC 

        D:-all the above 

        Correct Answer:- Option-D 

Question66:-Dues code for DA is 

        A:-22 

        B:-01 

        C:-23 

        D:-24 

        Correct Answer:- Option-A 

Question67:-Deduction code GPF as per the prescribed bill Form is 

        A:-704 

        B:-705 

        C:-801 

        D:-701 

        Correct Answer:- Option-D 

Question68:-Appropriation details for the current financial year is to be noted in the bill regarding         A:-Pay and allowances (non-plan/voted) 

        B:-GPF temporary advance 

        C:-HRA arrear 

        D:-Wages 

        Correct Answer:- Option-D 

Question69:-The accounts of Govt. are maintained primarily on 

        A:-Double Entry System 

        B:-Single Entry (Cash basis) System 

        C:-Accrual System 

        D:-None of the above 

        Correct Answer:- Option-B 

Question70:-If  a time expired written cheque is returned to the drawing officer, he shall 

        A:-issue a 'stop memo' 

        B:-make a reverse entry in the books of accounts 

        C:-destroy it and draw a new cheque, if necessary, noting the fact in the counterfoil of original cheque         D:-cancel the returned cheque and kept in his safe custody 

        Correct Answer:- Option-C 

Question71:-The treasury or sub-treasury officer shall permit the withdrawal of money on local fund cheques even if ________.         A:-there is no sufficient balance at the credit of the fund to cover the payment 

        B:-the cheque presented is taken from a cheque book not issued from treasury 

        C:-nature of the disbursement is not specified 

        D:-none of the above 

        Correct Answer:- Option-C 

Question72:-Which of the following is not to be treated as ''local fund'' 

        A:-Provident fund 

        B:-Municipal fund 

        C:-Panchayath fund 

        D:-KSRTC working fund 

        Correct Answer:- Option-A 

Question73:-When a cheque drawn is lost the drawing officer shall 

        A:-at once report the fact to treasury officer 

        B:-request the treasury officer to stop payment of the cheque 

        C:-obtain a certificate from treasury officer in this regard 

        D:-all the above

        Correct Answer:- Option-D 

Question74:-Political pension cease to be payable if it is not drawn for 

        A:-one year 

        B:-three years 

        C:-six years 

        D:-ten years 

        Correct Answer:- Option-C 

Question75:-The payment order of gratuity is valid for _______. 

        A:-1 year 

        B:-6 months 

        C:-3 months 

        D:-None of the above 

        Correct Answer:- Option-A 

Question76:-Pick out the correct statement 

        A:-A treasury officer can issue fresh cheque book to drawing officer when cheque book in use is fully exhausted without obtaining requisition from drawing officer 

        B:-Sub treasury officer should ascertain the requirement of cheque books and send necessary indent directly to Superintendent Govt. Press, Thiruvananthapuram 

        C:-Treasury officer should never supply more than one cheque book on a single requisition form 

        D:-All the above 

        Correct Answer:- Option-C 

Question77:-Pick out the false statement 

        A:-Treasury officer shall not pass bill claims presented without treasury bill books, except in certain rare cases         B:-DDO is solely responsible for the entries in all the columns of treasury bill book 

        C:-Correction in the Treasury bill book should be attested by the DDO by putting his full signature 

        D:-None of the above 

        Correct Answer:- Option-B 

Question78:-Pick out the correct statement 

        A:-Treasury Officer shall not honour the bills if he notices erasures or unattested correction in the Bill Book         B:-A stock register of Bill Books shall be maintained at the treasury in form 74 B 

        C:-The DDO is personally responsible for the proper maintenance and safe custody of bill book 

        D:-All the above 

        Correct Answer:- Option-D 

Question79:-Treasury Officer is not authorised to pay pension claim chargeable under the head '266 pension and other retirement benefits' if the claim is preferred after 

        A:-Two years 

        B:-Three years 

        C:-Four years 

        D:-Five years 

        Correct Answer:- Option-B 

Question80:-No sub voucher to a contingent bill should be destroyed until ________ have elapsed from the date of the payment.         A:-3 years 

        B:-4 years 

        C:-5 years 

        D:-6 years 

        Correct Answer:- Option-A 

Question81:-Appropriation control Register in treasury is maintained in Form 

        A:-TR 110 

        B:-TR 111 

        C:-TR 109 

        D:-None of the above

        Correct Answer:- Option-A 

Question82:-Interest on ways and means advance will be debited against the Govt. A/c by the bank 

        A:-at the end of the financial year 

        B:-at the time of repayment 

        C:-at the time of granting the advance 

        D:-at the end of half year 

        Correct Answer:- Option-B 

Question83:-Drafts which are outstanding for more than _______ can be paid only after obtaining necessary confirmation from the drawing office.         A:-3 month 

        B:-4 month 

        C:-6 month 

        D:-9 month 

        Correct Answer:- Option-C 

Question84:-Bills for contingent expenditure that require the counter signature of the controlling authority before payment shall be drawn in Form         A:-TR.60 

        B:-TR.61 

        C:-TR.51 

        D:-TR.59 

        Correct Answer:- Option-D 

Question85:-Major Amendments to the very basic principles and rules of Kerala Account code, Kerala Treasury Code is necessitated _________.         A:-on introduction of 'one office one DDO system' 

        B:-on introduction of SPARK 

        C:-modification in the fund flow procedure to LSGIs 

        D:-all the above 

        Correct Answer:- Option-D 

Question86:-Bills for contingent expenditure that require the counter signature of the controlling authority after payment shall be drawn in         A:-TR.60 

        B:-TR.61 

        C:-TR.51 

        D:-None of the above 

        Correct Answer:- Option-A 

Question87:-When a court order payment to an injured party, of an amount kept in deposit in the treasury, which was awarded to him as compensation out of a fine imposed in a criminal case, it shall certify 

        A:-that the sentence and award have been confirmed by the appellate court 

        B:-if the compensation order is modified in appeal or revision that the payment order is in conformity with such modification order         C:-that the appeal time has expired and no appeal has been preferred 

        D:-any certificate mentioned above as the case may be 

        Correct Answer:- Option-D 

Question88:-In the case of bill claim in respect of materials or articles purchased the relevant certificate quoting ________ should be attached.         A:-relevant paras of store purchase manual 

        B:-relevant paras of procurement manual 

        C:-relevant articles of KFC, Vol. I 

        D:-None of the above 

        Correct Answer:- Option-C 

Question89:-Election Deposits paid by or on behalf of candidates should be credited to the head 

        A:-Miscellaneous receipt 

        B:-''State Legislature Election Deposits'' under ''Deposits and Advances'' 

        C:-Suspense A/c 

        D:-None of the above 

        Correct Answer:- Option-B 

Question90:-Which of the following is an accounts returns to be rendered by treasuries?

        A:-Cash Account 

        B:-List of payments 

        C:-Schedules along with vouchers 

        D:-All the above 

        Correct Answer:- Option-D 

Question91:-List of payment is ________. 

        A:-an abstract of receipt schedules showing total under each head 

        B:-an abstract of the totals of the various payment schedules 

        C:-an abstract of revenue payments 

        D:-an abstract of capital payments 

        Correct Answer:- Option-B 

Question92:-The collector should verify the cash balance of the treasury in person at least ______ and send a certificate of verification to the AG and Govt. 

        A:-Once in 3 month 

        B:-Once in a month 

        C:-Once in a year 

        D:-None of the above 

        Correct Answer:- Option-B 

Question93:-Which of the following is not an account return to be rendered by the treasury? 

        A:-Statement of Lapsed cheques 

        B:-Statement of Lapsed cash orders 

        C:-Cash A/c with necessary schedules 

        D:-List of payment with necessary schedules 

        Correct Answer:- Option-A 

Question94:-The plus and minus memoranda in respect of stamps and opium transactions should be accompanied by _________.         A:-Certificate of spoiled and damaged court fee stamps 

        B:-Certificate on actual count or weighment of stock in the District Treasury  

        C:-Certificate on actual count or weighment of stock in the District Treasury and the sub-treasuries sub ordinate to it         D:-None of the above 

        Correct Answer:- Option-C 

Question95:-Specify the form of cash book of the Treasurer 

        A:-TA III 

        B:-TA II 

        C:-TA I 

        D:-None of the above 

        Correct Answer:- Option-C 

Question96:-Specify the Form of Day Book 

        A:-TA VI 

        B:-TA V 

        C:-TA IV 

        D:-None of the above 

        Correct Answer:- Option-C 

Question97:-Bills for drawing moneys from the treasury on account of refund of revenue shall be prepared in _________ unless some other Form has been prescribed. 

        A:-TR. 65 

        B:-TR. 61 

        C:-TR. 60 

        D:-None of the above 

        Correct Answer:- Option-A 

Question98:-Pick out the false statement ''The disbursing officer of the pension shall _________''. 

        A:-Identify the pensioner before making pension payment

        B:-Need not check the personal mark of identification of the pensioner 

        C:-Compare the thump impression if pensioner cannot sign 

        D:-All the above statements are false 

        Correct Answer:- Option-B 

Question99:-The annual report of inspection of all the sub-treasuries under the control of DTO conducted during the calendar year should be sent to the Director of Treasuries on or before  _______. 

        A:-so as to reach by 31st January, following 

        B:-so as to reach by 25th January, following 

        C:-so as to reach by 10th January, following 

        D:-so as to reach by 20th January, following 

        Correct Answer:- Option-D 

Question100:-''Service pension'' means a pension payable to in respect of a person in consideration of past employment under the Govt. of INDIA or any of the states and includes __________. 

        A:-a gratuity or family pension 

        B:-a gratuity only 

        C:-family pension only 

        D:-all other terminal benefits 

        Correct Answer:- Option-A