FINAL ANSWER KEY
Paper: Kerala Treasury Code & Kerala Account Code Vol 11
Date of
Examination
19-10-2019
Question1:-The sub vouchers of contingent bills should be preserved along with the contingent bill for ____ from the date of payment A:-1 year
B:-2 years
C:-3 years
D:-5 years
Correct Answer:- Option-C
Question2:-Payment of pension and S.B. transactions are conducted at the ____ in both the bank treasury and non-bank treasury. A:-Treasury counter
B:-Bank counter
C:-Post office counter
D:-Front office
Correct Answer:- Option-A
Question3:-When permanent advance is sanctioned it shall be drawn from the treasury on a bill in form? A:-T.R. 24
B:-T.R. 42
C:-T.R. 7 A
D:-T.R. 74
Correct Answer:- Option-B
Question4:-The head of an office may authorise a gazetted government servant serving under him to sign bills. A:-Rule 188 KTC Vol. 1
B:-Rule 187 KTC Vol. 1
C:-Article 14 KAC Volume 2
D:-Rule 163 (g) KTC Vol. 1
Correct Answer:- Option-D
Question5:-Cash received and despatched Book is in Rule
A:-136 (d) KTC Vol. 1
B:-137 (b) KTC Vol. 1
C:-138 (b) KTC Vol. 1
D:-131 (d) KTC Vol. 1
Correct Answer:- Option-D
Question6:-Acquittance Roll is defined in rule
A:-432 (a) KTC Vol. 1
B:-432 (b) KTC Vol. 1
C:-432 (c) KTC Vol. 1
D:-432 (d) KTC Vol. 1
Correct Answer:- Option-A
Question7:-Receipts and payments on personal deposit accounts should be recorded in personal ledgers in _____ A:-Form T.A. 15
B:-Form T.A. 16
C:-Form T.A. 17
D:-Form T.A. 18
Correct Answer:- Option-A
Question8:-The system of appropriation control by the treasuries laid down in
A:-Rule 442 KTC Vol. 1
B:-Rule 441 KTC Vol. 1
C:-Rule 444 KTC Vol. 1
D:-Rule 443 KTC Vol. 1
Correct Answer:- Option-C
Question9:-_____ has to furnish a list of sub controlling officers to the District or Sub Treasuries at which sub controlling officers are drawing bills A:-Head of Departments
B:-Controlling Officer
C:-Chief Controlling Officer
D:-District Officer
Correct Answer:- Option-C
Question10:-Register in __________ should be kept for payments relating to personal claims of Gazetted Officers A:-Form T.A. 20
B:-Form T.A. 21
C:-Form T.A. 22
D:-Form T.A. 23
Correct Answer:- Option-B
Question11:-Informations required in Challan is detailed in
A:-Rule 102 (f) KTC Vol. 1
B:-Rule 102 (g) KTC Vol. 1
C:-Rule 102 (d) KTC Vol. 1
D:-Rule 102 (a) KTC Vol. 1
Correct Answer:- Option-D
Question12:-Drafts shall be issued in special forms to be obtained from currency officer of _______
A:-State Bank of India
B:-Reserve Bank of India
C:-Treasury directorate
D:-State Bank of Travancore
Correct Answer:- Option-B
Question13:-As per __________ no treasury account will be transferred during the month of March.
A:-TSB Rule 32
B:-TSB Rule 33
C:-TSB Rule 34
D:-TSB Rule 35
Correct Answer:- Option-A
Question14:-Absentee statement is in Form
A:-T.R. 27
B:-T.R. 25
C:-T.R. 52
D:-T.R. 72
Correct Answer:- Option-C
Question15:-Cash received and despatched book is in
A:-T.R. 32
B:-T.R. 27 A
C:-T.R. 7 A
D:-T.R. 38
Correct Answer:- Option-B
Question16:-There shall ordinarily be a sub treasury at the head quarters of every _____
A:-district
B:-taluk
C:-municipality
D:-Corporation
Correct Answer:- Option-B
Question17:-As per Rule 42 KTC Vol. 1 the Director of Treasuries shall verify the cash balance in each District Treasury at least __________ A:-Once in two months
B:-Once in a month
C:-Once in a week
D:-Once in three months
Correct Answer:- Option-D
Question18:-The Treasury Officer shall verify the District Treasury balance ________
A:-Once in a week
B:-Before 10th of each month
C:-On the 1st of each month
D:-On the last day of each month
Correct Answer:- Option-C
Question19:-When any excess is found in the cash balance , it should be credited to ___ on the day on which the excess is found. A:-lapsed deposit
B:-continent account
C:-suspense account
D:-revenue deposit
Correct Answer:- Option-D
Question20:-As per Rule 75 (g) KTC Vol. 1 the Treasurer's balance sheet should be compared and agreed with that of the _______ A:-District Treasury Officer
B:-Assistant Treasury Officer
C:-Cashier
D:-Accountant
Correct Answer:- Option-B
Question21:-When a cheque is received, a preliminary acknowledgement ____ shall be given for the cheque only A:-Form T.R. 6
B:-Form T.R. 5
C:-Form T.R. 7
D:-Form T.R. 7A
Correct Answer:- Option-A
Question22:-When a chalan in triplicate is received with the money, the treasury shall use the ____ for the receipt to be given to the payer A:-duplicate
B:-triplicate
C:-original
D:-any of these
Correct Answer:- Option-C
Question23:-The district treasury officer shall conduct inspection of all the sub treasuries in the district at least ____ without notice. A:-once in a year
B:-once in a month
C:-once in three months
D:-once in six months
Correct Answer:- Option-A
Question24:-Pension payment order in Rule
A:-274 KTC Vol. 1
B:-273 KTC Vol. 1
C:-272 KTC Vol. 1
D:-275 KTC Vol. 1
Correct Answer:- Option-C
Question25:-Claims of decreased government servant
A:-112 KTC Vol. 1
B:-212 (a) KTC Vol. 1
C:-212 (b) KTC Vol. 1
D:-212 A KTC Vol. 1
Correct Answer:- Option-D
Question26:-Statement of lapsed cash orders in Article
A:-121 KAC Vol 2
B:-120 KAC Vol 2
C:-115 KAC Vol 2
D:-122 KAC Vol 2
Correct Answer:- Option-C
Question27:-Rule _____ describes essential particulars to be verified when a claim for payment comes before a Treasury Officer. A:-163 (b) KTC Vol. 1
B:-163 (a) KTC Vol. 1
C:-163 (c) KTC Vol. 1
D:-163 (d) KTC Vol. 1
Correct Answer:- Option-B
Question28:-When a payment is made partly in cash and partly by cheque , the amounts paid in cash and by cheque respectively shall not be included on the same challan
A:-Rule 118 KTC Vol. 1
B:-Rule 99 (a) KTC Vol. 1
C:-Rule 100 KTC Vol. 1
D:-Rule 102 (d) KTC Vol. 1
Correct Answer:- Option-D
Question29:-When a deficiency is found in the cash balance of a treasury of any day it should be made good at once by the person responsible for it.
A:-Rule 76 KTC Vol. 1
B:-Rule 75 KTC Vol. 1
C:-Article 50 KAC Vol. 2
D:-Article 55 KAC Vol. 2
Correct Answer:- Option-B
Question30:-Every officer receiving money on behalf of Government should maintain a cash book in ___
A:-Form T.R. 7A
B:-Form T.R. 5
C:-Form T.R. 74
D:-Form T.R. 6
Correct Answer:- Option-A
Question31:-The cash account rendered by the state treasuries should be supported by a closing abstract in Form A:-T.A. 24
B:-T.A. 26
C:-T.A. 27
D:-T.A. 25
Correct Answer:- Option-C
Question32:-Pension is payable from the ____ of the month for which it is due.
A:-last day
B:-10th day
C:-2nd day
D:-1st day
Correct Answer:- Option-D
Question33:-Alteration memorandum in form
A:-T.A. VIII
B:-T.A. VI
C:-T.A. VII
D:-T.A. IV
Correct Answer:- Option-A
Question34:-Pay slip is an authentication issued by
A:-Treasury
B:-Accountant General
C:-Head Office
D:-Bank
Correct Answer:- Option-B
Question35:-Anamaths in Rule
A:-114
B:-116
C:-118
D:-All of these
Correct Answer:- Option-D
Question36:-_____ has to furnish a list of sub controlling officers to the District or Sub Treasuries at which sub controlling officers are drawing the bills
A:-Controlling Officer
B:-Head of department
C:-Chief Controlling Officer
D:-District Officers
Correct Answer:- Option-C
Question37:-Responsibility of entries in coloumn 1 to 6 and 12 to 13 of Treasury Bill Book is lies with ___
A:-Treasury Officer
B:-Chief Treasurer
C:-Drawing Officer
D:-Senior superintendent
Correct Answer:- Option-C
Question38:-A bill becomes a voucher when it is duly paid and stamped as ____
A:-drawn
B:-paid
C:-cancelled
D:-passed
Correct Answer:- Option-B
Question39:-Register of Reserve Bank Deposits in Form
A:-T.R. 74 A
B:-T.R. 74
C:-T.R. 7
D:-T.R. 4 A
Correct Answer:-Question Cancelled
Question40:-T.S.B. account ordered to be closed will not be transferred
A:-TSB Rules 31
B:-TSB Rules 32
C:-TSB Rules 34
D:-TSB Rules 33
Correct Answer:- Option-D
Question41:-The Government in the Finance department shall arrange to hold surprise inspection of cash in Government offices A:-Rule 127 KTC Vol. 1
B:-Rule 128 KTC Vol. 1
C:-Rule 133 KTC Vol. 1
D:-Rule 132 KTC Vol.1
Correct Answer:- Option-D
Question42:-Payment of last salary of a gazetted Officer
A:-Rule 212 (a) KTC Vol. 1
B:-Rule 253 KTC Vol. 1
C:-Rule 212 A KTC Vol. 1
D:-Rule 251 KTC Vol. 1
Correct Answer:- Option-A
Question43:-To close treasury security accounts the pledge should release the account and notice in ___ to be sent to the treasury A:-Form 29
B:-Form 30
C:-Form 31
D:-Form 32
Correct Answer:-Question Cancelled
Question44:-Plus and minus memoranda should be prepared in ____
A:-Form No. T.A. 15
B:-Form No. T.A. 33
C:-Form No. T.A. 31
D:-Form No. T.A. 24
Correct Answer:- Option-B
Question45:-Validity of Accountant General's Authorisation for Gratuity is for ____
A:-2 years
B:-3 years
C:-1 year
D:-4 years
Correct Answer:- Option-B
Question46:-A pension order will lapse if it is not claimed for more than ____
A:-1 year
B:-4 years
C:-2 years
D:-3 years
Correct Answer:- Option-D
Question47:-Permanent advance bill is in Form
A:-T.R. 40
B:-T.R. 41
C:-T.R. 42
D:-T.R. 43
Correct Answer:- Option-C
Question48:-When after the despatch of a Treasury Account, a District Treasury Officer discovers that the classification of any item is erroneous, he will prepare ____
A:-Plus and minus memorandum
B:-Alteration Memorandum
C:-Safe custody register
D:-Remitance of despatch
Correct Answer:- Option-B
Question49:-Form ____ is used in triplicate for remitting money into the treasury.
A:-T.R. 12
B:-T.R. 40
C:-T.R. 32
D:-T.R. 58
Correct Answer:- Option-A
Question50:-The aggregate total of register of daily receipts and payments of personal deposits is carried to the
A:-Cash book
B:-Ledger
C:-Deposit Register
D:-Day Book
Correct Answer:- Option-D
Question51:-Treasury Register of personal deposits is in Form
A:-T.A.12
B:-T.A. 13
C:-T.A.14
D:-T.A. 15
Correct Answer:- Option-D
Question52:-Statement of lapsed deposits in respect of civil courts deposit is to be prepared by respective courts and sent to the treasury officer and ____
A:-District Court
B:-High Court
C:-Accountant General
D:-Sessions Court
Correct Answer:- Option-C
Question53:-Every Treasury strong room should be inspected ____ by the Executive Engineer
A:-annually
B:-monthly
C:-by monthly
D:-weekly
Correct Answer:- Option-A
Question54:-The treasury officer should ensure _____ by the Head of Department before making last pay and allowance to a Gazetted Government servant.
A:-L.P.C.
B:-N.L.C.
C:-Transfer Order
D:-R.T.C.
Correct Answer:- Option-B
Question55:-An endorsement on a contingent bill shall lapse ____ after the date of the endorsement or at the end of the financial year whichever is earlier.
A:-One month
B:-Two months
C:-Three months
D:-Four months
Correct Answer:- Option-C
Question56:-Register of Pension Payment Orders
A:-T.R.80
B:-T.R. 84
C:-T.R. 85
D:-T.R. 82
Correct Answer:- Option-A
Question57:-In case a claim which is doubtful, the Treasury Officers should get the orders of Accountant General and_____ A:-The District Collector
B:-The Finance Department
C:-The Government
D:-The Director of Treasuries
Correct Answer:- Option-D
Question58:-Payment of revenue deposits are noted in the register of repayment in Form
A:-T.A. 12
B:-T.A.13
C:-T.A. 14
D:-T.A.15
Correct Answer:- Option-C
Question59:-Cash book should be closed under the initials of the ____ on all days
A:-Head Clerk
B:-Head of Office
C:-Accountant
D:-Superintendent
Correct Answer:- Option-B
Question60:-Cash account
A:-Article 94 KAC Vol II
B:-Article 95 KAC Vol II
C:-Article 96 KAC Vol II
D:-Article 97 KAC Vol II
Correct Answer:- Option-B
Question61:-Time expired cheque: A cheque , the currency of which has expired owing to its not being present at the treasury for payment within ____ months from the date of issue.
A:-One
B:-Two
C:-Three
D:-Six
Correct Answer:- Option-C
Question62:-_____ shall not accept the key for safe custody unless it is properly packed and sealed.
A:-Treasury Officer
B:-Accountant
C:-Treasurer
D:-Superintendent
Correct Answer:- Option-A
Question63:-Separate challan should be presented for the amount to be credited to each head of account
A:-104 KTC Vol. 1
B:-103 KTC Vol. 1
C:-121 KTC Vol. 1
D:-102 (b) KTC Vol. 1
Correct Answer:- Option-D
Question64:-A bill is a statement of claims against
A:-Private company
B:-Local body
C:-Public undertaking
D:-Government
Correct Answer:- Option-D
Question65:-Refund of Registration Fees
A:-Note 1 Rule 200 KTC Vol. 1
B:-Note 2 Rule 200 KTC Vol. 1
C:-Note 3 Rule 200 KTC Vol. 1
D:-Note 4 Rule 200 KTC Vol. 1
Correct Answer:- Option-D
Question66:-Bills for drawing moneys from the treasury on account of refunds of revenue shall be prepared in Form A:-T.R. 65
B:-T.R. 66
C:-T.R. 67
D:-T.R. 68
Correct Answer:- Option-A
Question67:-Rules relating to the claims for a service rendered by a person not in Government service
A:-Rule 214 KTC Vol. 1
B:-Rule 215 KTC Vol. 1
C:-Rule 216 KTC Vol. 1
D:-Rule 218 KTC Vol. 1
Correct Answer:- Option-A
Question68:-Every payment of a pension shall be entered on the ____ of both halves of the Pension Payment Order. A:-right side
B:-left side
C:-reverse
D:-face
Correct Answer:- Option-C
Question69:-_____ specifies the maximum amount up to which the officer shall have authority to draw on the particular Treasury on which that has been issued.
A:-Imprest
B:-Letter of credit
C:-Transfer credit
D:-Certificate of balance
Correct Answer:- Option-B
Question70:-The person who draws a draft is ____
A:-drawer
B:-drawee
C:-payee
D:-giver
Correct Answer:- Option-A
Question71:-As per Article 3 of KAC Volume 2 _____ means a treasury, the cash business of which is conduced by the bank A:-Non-Bank treasury
B:-Cash treasury
C:-Sub treasury
D:-Bank treasury
Correct Answer:- Option-D
Question72:-Cash in Departmental Chests in Rule
A:-133 KTC Vol 1
B:-132 KTC Vol 1
C:-130 KTC Vol 1
D:-131 KTC Vol 1
Correct Answer:- Option-C
Question73:-Treasury Officer and _____ shall both be present whenever the strong room is opened.
A:-Accountant
B:-Junior superintendent
C:-Chief treasurer
D:-The Director of Treasuries
Correct Answer:- Option-C
Question74:-A ____ becomes a voucher when it is receipted and stamped 'paid'
A:-bill
B:-claim
C:-cheque
D:-document
Correct Answer:- Option-A
Question75:-Head of office verifies cash balances on the departmental cash chest at the close of ___
A:-every week
B:-each day
C:-every month
D:-none of these
Correct Answer:- Option-B
Question76:-Procedure for time expired cheques in
A:-247 KTC Vol. 1
B:-248 KTC Vol. 1
C:-2549 KTC Vol. 1
D:-250 KTC Vol. 1
Correct Answer:-Question Cancelled
Question77:-Cash book in form
A:-T.R. 7
B:-T.R. 4
C:-T.R. 74
D:-T.R. 7 A
Correct Answer:- Option-D
Question78:-Plus and minus memoranda should be prepared in such separate parts as may be determined by the ____ A:-Reserve Bank of India
B:-Accountant General
C:-Director of Treasuries
D:-Treasury Officer
Correct Answer:- Option-B
Question79:-Bills for contingent expenditure that do not require counter signature shall be drawn in Form
A:-T.R. 59
B:-T.R. 60
C:-T.R. 61
D:-T.R.62
Correct Answer:- Option-C
Question80:-As per _____ Permanent Advances are granted to certain government servants to enable them to meet contingent charges relating to their offices before drawing bills for the amounts.
A:-Rule 187 KTC Vol. 1
B:-Article 15 KAC Vo1.2
C:-Article 14 KAC Vol. 2
D:-Rule 188 KTC Vol. 1
Correct Answer:- Option-A
Question81:-Procedure for preparation of arrear bills
A:-Rule 175 KTC Vol. 1
B:-Rule 176 KTC Vol. 1
C:-Rule 177 KTC Vol. 1
D:-Rule 178 KTC Vol. 1
Correct Answer:- Option-B
Question82:-Procedure for cancelled cheque
A:-Rule 248 KTC Vol. 1
B:-Rule 249 KTC Vol. 1
C:-Rule 250 KTC Vol. 1
D:-Rule 251 KTC Vol. 1
Correct Answer:- Option-D
Question83:-Drawal of pay and allowances by Gazetted Officers
A:-Rule 164 KTC Vol. 1
B:-Rule 163 KTC Vol. 1
C:-Rule 162 KTC Vol. 1
D:-Rule 161 KTC Vol. 1
Correct Answer:- Option-A
Question84:-Bills for drawing moneys from the treasury on account of ____ shall be prepared in Form T.R. 65.
A:-Refund of fines
B:-Contingent expense
C:-Refund of revenue
D:-Travelling allowance
Correct Answer:- Option-C
Question85:-Treasury strong room under rule
A:-136 KTC Vol. 1
B:-164 KTC Vol. 1
C:-248 KTC Vol. 1
D:-177 KTC Vol. 1
Correct Answer:- Option-A
Question86:-Under Rule 152 of part 3 of Kerala Service Rules sanction for gratuity is communicated to ____by the sanctioning authority. A:-the Director of treasuries
B:-the Accountant General
C:-the Treasury Officer
D:-none of these
Correct Answer:- Option-B
Question87:-Appropriation control registers in Form ____ shall be maintained in all treasuries
A:-T.R. 109
B:-T.R. 111
C:-T.R. 110
D:-T.R. 112
Correct Answer:- Option-C
Question88:-As per ____ each treasury should maintain a Register of disbursing officers with the names of their controlling officers A:-Rule 439 (3) KTC Vol. 1
B:-Rule 440 KTC Vol. 1
C:-Rule 444 (6) KTC Vol. 1
D:-Rule 441 (a) KTC Vol. 1
Correct Answer:- Option-C
Question89:-Bills for contingent expenditure that do not require counter signature shall be drawn in Form
A:-T.R. 60
B:-T.R. 62
C:-T.R.61
D:-T.R.63
Correct Answer:- Option-C
Question90:-On no account may a draft be paid by instalment, receipt for the full amount must be given on the reverse, and the full amount must be paid
A:-Rule 401 KTC Vol. 1
B:-Rule 402 KTC Vol. 1
C:-Rule 403 KTC Vol. 1
D:-Rule 404 KTC Vol. 1
Correct Answer:- Option-D
Question91:-Drafts which are not paid before the end of the third account year after that in which they are issued, shall be treated as lapsed A:-Rule 419 KTC Vol. 1
B:-Rule 418 KTC Vol. 1
C:-Rule 417 KTC Vol. 1
D:-Rule 416 KTC Vol. 1
Correct Answer:- Option-A
Question92:-The bulk of the treasury cash balance , generally known as the ____
A:-Main store
B:-Double lock balance
C:-None of these
D:-Both (1) or (2)
Correct Answer:- Option-D
Question93:-Articles deposited for safe custidy in treasuries and which remain unclaimed for a period of more than ____ years from the date of original deposit shall be deleted from the Safe Custody Register
A:-10 years
B:-25 years
C:-15 years
D:-20 years
Correct Answer:- Option-B
Question94:-When a treasury receives a cheque , the tenderer shall be given a preliminary acknowledgement in form A:-T.R. 7
B:-T.R. 6
C:-T.R.8
D:-T.R. 5
Correct Answer:- Option-B
Question95:-A claim for travelling allowance by a gazetted government shall be presented on a bill in Form
A:-T.R. 47
B:-T.R.46
C:-T.R.49
D:-T.R.50
Correct Answer:- Option-A
Question96:-No transfer is permitted on T.S.B. account during the month of ___
A:-April
B:-March
C:-December
D:-January
Correct Answer:- Option-B
Question97:-Family pension is payable only from the ___ month in the event of death of service pensioner
A:-4th month
B:-succeeding
C:-5th month
D:-same
Correct Answer:- Option-B
Question98:-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
Question99:-Arrear pay shall be drawn on a separate bill and not in the ordinary monthly pay bill ___
A:-Rule 173 KTC Vol. 1
B:-Rule 174 KTC Vol. 1
C:-Rule 175 KTC Vol. 1
D:-Rule 176 KTC Vol. 1
Correct Answer:- Option-D
Question100:-Money transactions with other governments A:-10 to 13 KAC Vol. 2
B:-2 to 5 KAC Vol. 2
C:-6 to 9 KAC Vol. 2
D:-14 to 17 KAC Vol. 2
Correct Answer:- Option-C