2002

Accounts Paper – II
Attempt any five questions. Question No. 1 is compulsory.
Q.1 Please record the transaction in the Cash Book of Mr. ‘Z’ Divisional
Officer:
01.02.02 Opening Balance:
(i) Cash in Chest
9887.00
(ii) Postage Stamps
188.00
(iii) PI with Mr. ‘X’ Jr. Engineer
200.00
(iv) PI with Mr. ‘N’ RGC
200.00
(v) TA with Mr. ‘O’ ASK
1000.00
(vi) Bank Balance
27000.00
01.02.02 Funds received from Head Quarters
270000.00 010202 Cheque No. 112870 issued for
salary of Staff 187000.00
Cheque No. 112871 issued to Mr. ‘B’ Executive Engineer
For Salary
21350.00
Cheques No. 112872 issued to Mr. ‘J’ AE ( R ) for salary
18155.00
030202 Recouped PI of Mr. ‘X’
197.50
Mr. ‘N’
183.70
Mr. ‘K’
192.80
070202 Cheque No. 112873 issued against payment to Income Tax
17055.00
100202 TA of Mr. ‘O’ ASK Closed
Freight 635.00
Stationary 248.00
Carriage 100.00
R.T.C. ​ 17.00
1000.00
110202 Postage Stamps were used
117.00
 2

130202 Fund of O&M received from Dy. CAO

80000.00
180202 Received through cheque against sale of scrap material
15000.00
210202 Advance Payment made to Mr. ‘P’ for the supply
of material through cheque No. 112874
55000.00
260202 Payment made through cheque no. 112875 to Mr. Arora
for construction of ‘store shed’
45800.00
Q. 2 Write short notes on any four of the following:
(i) Earnest Money.
(ii) Bank Guarantee.
(iii) Contractor’s – Ledger.
(iv) Measurement Book
(v) Stock – Issue
Q. 3 Differentiate between:
(i) A.T.D. and A.T.C.
(ii) W.M.D.R. and W.M.C.R.
(iii) F.O.R. and Ex-Works.
(iv) Revenue Cash Book and Pay & T.A. Cash Book.
Q. 4 What do you understand from following?
(i) Important Audit objections.
(ii) Draft – Para.
(iii) Audit – Para.
(iv) Potential Draft – Para.
(v) P.U.C.
Q. 5 Explain Briefly:
(i) Sectional – Journal – 4.
(ii) Accounts – Receivables
(iii) Accounts – Payable
(iv) Capital Expenditure
Q. 6 (A) What is ‘Short Term Tender’? Explain the procedure for
inviting ‘Short Term Tenders’.
(B) Explain briefly the term ‘Deposit – Works’.
Q. 7 (A) Explain briefly the term ‘Physical – Verification’ &
accountal of excess & Shortages.
 3

(B) What do you mean by the term Joining time? What joining
time is admissible on transfer in corporation’s
interest involving a journey of 600 km. in plain?
Accounts Paper – II
2002
Answers from question No 2 to 7
Question No 2

(1) Earnest Money: the money required for the faithfull performance of the
contract or the offer to the contract in terms of Indian Contract Act.
(2) Bank Guarantee : The guarantee given by any Bank for the faith full
performance of the contract by his client to the Third Party is called Bank
guarantee.
(3) Contractor’s Ledger: Contractor ledger is to be maintained at the Divisional
level in the Accounts Section. This record in maintained to Account for the
tractions made with the Contractor by the accounting sub units viz. Section
Holders and Accounts Section.
(4) Measurement Book: The most important record of the section holder. All
receipt of the material and works are to be routed through this record.
The measurement is the set of papers serially numbered (register containing
100 pages) issued as measurement book by the Divisional Accountant to be
used by the named Section Holder.
(5) Stock – Issue Rate: The rates ordered as issue rate for the issue of Stock
Material by the Deputy General Manager of the Circle Concerned or the
General Manager \ Chief General Manager \ Controller of Stores. The issue
rates will be based on the rate of purchase and adding overhead expenditure in
the procurement and stock handling of the stores.

Question No 3
(1) ATD ATC
(a) Advice for transfer of Debits Advice for transfer of credits
(b) This advice is issued by one This advice is issued by one
Division to other Division for Division to other Division for
Transfer of Debits (materials
Transfer of Credits (receipt of
Services, cash, expenditures etc) Materials, or any other receipts
Of credits to be transferred to the
Responding Division.
(2) WMDR WMCR
(a) The instrument is called as The instrument is called as
Work memo debit receipt work memo credit receipt
(b) The instrument is being issued the instrument is being issued
Head quarters to the subordinate head quarters to the subordinate
For transfer of Debits Such as for transfer of credits such as
transfer or expenditure,
 4

{3) FOR Ex. Works

(a) The term denotes for rates of the term denotes for rates of
Supplies as FREE ON RAIL Supplies are based on BASIC PRICES
of the material.
(b) This term includes the cost of the basic cost of the materials at
material, cartages from works works of the manufacturer.
to railway Station, Packing.
(4) Revenue Cash Book Pay & TA Cash Book
(a) It is maintained in revenue It is maintained at Divisional and
Section of the Division and Sub Divisional levels.
(b) It records the revenue received It records the disbursement of the
Pay and
TA to the Staff.
( c ) It records the deposits of revenue It records the withdrawals of
into the Bank. Money from the bank for
disburse-
ment of
the same to the employees.
(d) It is maintained only in Distribution It is maintained in every unit where
Divisions only disbursement of Pay and
TA is done
In Cash
only.
Question No 4

(1) Important Audit Observations

The Audit Report for the Audit Conducted either by Auditor General or by the
Director Internal Audit or by the Deputy Director Internal Audit consists:
1- Important Audit Observations
2- Regular Audit Report.
3- Test Audit Note

(2) Draft Para

After Receipt of reply Auditors report of the Auditor General’s report The
Comptroller General of Accounts of India issues a draft of his report and submit

the same to the department concerned for there comments on the same. These
paras of the report are called Draft Para and should be properly convincingly replied
otherwise the same will be taken in the Comptroller General’s report to be tabled in
both the House of Legislature for suitably actioned.
(3) Audit Para

The paragraphs of the Auditors report (i.e. The Comptroller General’s report
are called Audit Para.
 5

(3) PUC ​Public Undertaking Committee of the State Legislative headed by a

Member of Legislative Assembly.

Question No. 5

(1) Sectional Journal 4

For making adjustments in the Accounts booking from one head to another
head or for adjustments of the accounting a separate Sectional Journal is maintained
which is denominated as Sectional Journal 4. The Vouchers of the same are
denominated as ‘A’.
The adjustment of the assessment of Revenue, Accountal of monthly accounts
of Cash of Sub Divisional Officer, monthly accounts of receipt and issues of stores,
inter unit transfers and transfer adjustments entries for correcting misclassification etc
will pass through adjustment Journal (SJ-4). As the transaction will be classified to
the corresponding head of account then and there itself here will be no necessity or
the creating any Liability for recording the adjustment transactions in adjustment
Journal.
(2) Accounts Receivables
These are personal accounts which are maintained for the Debtors such as
Sundry Consumers, Miscellaneous Advance against Staff, and or the Contractors or
the suppliers for the materials to be supplied or for the work to be done. These
accounts are shown in the Assets side of the Balance Sheet.
(3) Accounts Payable
These personal accounts which are maintained for the Creditors such as
Sundry Creditors, (For the supplies and work done by the Contractors and Suppliers
for which payment had not be made as yet). These accounts are shown in the
Liabilities side of the Balance Sheet.
(4) Capital Expenditure
The expenditure which creates Assets or enhances the value of Assets or
enhances the capacity of the Asset is of Capital Nature. These expenditure are of not
a regular nature or of a routine.
Question No 6
(A) Short Term Tender​.
The invitation of the tender is a invitation of offer from the prospective
supplier or the contractor for submission of there offer regarding rates and
other terms and conditions for the supply of material or the work to done.

For the immediate arrangement of the materials / works of urgent whose value
exceeds Rs. 5000.00 (Rs. Five thousands) in individual case Short Term Tender can
be invited.

In this tendering there is no need of sale of tender documents and the offer can
be invited on the letter heads of the prospective Contractor / Supplier.
 6

The advertisement of the short term tender itself contains all details and
complete specification should be mentioned. This advertisement inviting the offer is
required to be published in two local daily news papers or one local daily news paper
and one daily news paper of that area from where the supplies are anticipated. No
duplicate publication (i.e. publication of tender advertisement in two insertion is
strictly banned) is required. The date of opening of tender documents should be fixed
by giving clear 15 days time between the date of publication of tender advertisement
and the date of opening the tender.

Before publication the text of the advertisement is required to be got approved

from the General Manager, then only any advertisement can be get published.

(B) DEPOSIT WORKS

All those capital works which are being executed on behalf of the outside
agency and for the execution of the work that agency is required to deposit the full
amount of the work, the work is called as ​DEPOSIT WORKS.
​Question No. 7

(A) Physical Verification ​means the half yearly and yearly verification of the
Stores maintained by the Section Holder himself and by the Sub Divisional Officer
and or Assistant Engineer as Authorized by the Competent Authority.

The erstwhile U. P. State Electricity Board and now the U.P. Power
Corporation Ltd., had from time to time had repeatedly desired and ordered that the
Physical verification of very Stores should be done once in a year by the Authorized
Authority and report should be submitted with the Divisional Officer very year in the
month of April itself.
Any shortages found during the course of physical verification should be
accounted for as follows:
Miscellaneous Advance against Staff Dr.
To Stock
(Being shortages placed as miscellaneous
advance A\c receivable against Shri )
Any excesses found during the course of Physical verification should be
accounted for as follows:
Stock A\c Dr.
To Miscellaneous Revenue
(Being the excesses accounted for)
(B) Joining Time
Joining Time may be granted a government servant to enable him –
(a) to join a new post to which he is appointed while on duty in his
old post, or directly on relinquishing charge of that post ; or
(b) to join a new post,-
 7

(i) on return from leave on average pay of not more than four months’
duration, or
(ii) when he has not had sufficient notice of his appointment to the
new post, on return from leave other than that specified in sub-clause (i);
or
(C) to travel from the port of debarkation or, in the case of arrival
by aircraft, from its first regular post in India, and organize his domestic
establishment when he returns from leave out of India of more than four
months’ duration ; or
( d ) (i) to proceed from a specified station to join a post in a place in a
remote locality, which is not easy of access:
(ii) to proceed on relinquishing charge of a post in a place in a
remote locality which is not easy of access to a specified station.

- FR 105 FHB Vol. 2 Part II to IV

6 Joining time + 2days Journey Time.

2002
Accounts Paper – I
Attempt any five questions including question No. 1 which is compulsory, All
question carry equal marks. Candidates can answer in Hindi if they so desire.

Q. 1(A) Name the categories of consumers to whom the rate schedule

noted below apply?
(i) LMV – 10 (ii)
LMV – 3 (iii)
LMV – 9
(iv) HV – 2 (v)
HV – 4
(B) Make – out monthly electricity bills in respect of following Consumers?
(i) Gram Panchyat having load of 5 kW & located in area where
unmetered supply is given.
(ii) Consumer using energy for light, fan and power for
non-domestic purpose in village having population less than
10000 as per 1991 census and load up to 2 kW and getting
un-metered supply as rural schedule.
(iii) Government Hospital having load above 4 kW & consumed
550 units.
(iv) How much amount as electricity charges and duty should be
deducted from the monthly pay bill of a Chief General
Manager using 2 air conditioners.
 8

Q. 2 Please indicate the following:-

(i) Casual Leaves admissible in a year to an officer.
(ii) Restricted leaves admissible in year to an officer.
(iii) Earned leave creditable on 1​st​ January.
(iv) Medical leave admissible to a permanent employee during whole
service.
(v) How many times maternity leave is admissible.
Q. 3 Write short notes on any four of the
following:
(i) Permanent Imprest
(ii) Main Cash Book
(iii) Guard Book
(iv) Cheque Register
(v) Cash Chest
Q. 4 Mr., ‘X’ joined erstwhile UPSEB as Assistant Engineer on 01.08.1965 and
retired on 31.12.2001 as General Manager. He was drawing pay @ 22400
p.m. unto 30.06.2001 and thereafter @ 22900 p.m. He was also drawing
dearness allowance @ 45% on basic pay. Please calculate the following:
(i) Amount of pension admissible.
(ii) Amount of Gratuity admissible.
(iii) Amount of maximum pension – commutation – taking index of
Rs.10.46 for commutation purpose.
(iv) Amount of leave encashment of 300 days admissible on retirement.
Please note that Mr. ‘X’ was also drawing following allowances at the
time of retirement.
PP (Family Planning)
Rs.
525.00 P.M.
Special Pay

Rs.
450.00 P.M.
ESA

Rs. 450.00 P.M.

CCA

Rs. 150.00 P.M.

MA

Rs. 100.00 P.M.

 9

HRA

Rs. 3,100.00 P.M.

Q. 5 Differentiate Between:-
(i) Fixed Charges and Minimum Charges.
(ii) G.P.F and E.P.F.
(iii) Personal Pay and Personal Pay (Family Planning)
(iv) L.O.D.A. and Travelling – Allowance.
Q. 6 Define any four of the following
(i) Subsistence – allowance.
(ii) Leave – Salary.
(iii) Technical – Pay.
(iv) Foreign – service.
(v) Deputation – Allowance.

Q. 7 (a)
Please define ‘ Minor – Punishment ‘ and ‘ Major – Punishment.’
(a) Please define ‘Explanation-Memo’ and ‘Charge Sheet’.

Accounts Paper – I
2002
Answers from question No 1 to 7

Question No 1A

(i) Departmental Employees and Pensioners

This rate schedule shall apply only to such employees and pensioners
of the UP Power Corporation ltd, who own electric connection in their own
name and opt for the same for their own use for light, fan and power for
domestic application, where the energy is being fed directly from UP Power
Corporation Ltd.,

(ii) Public Lamps

This rate schedule shall apply to public lamps including street lighting
system, traffic control signals, lighting of public parks, etc. The street lighting
in Harijan Basties and Villages are also covered by the same schedule.

(iii) Temporary Supply

(A)Temporary Supply for Illumination & Public Address Needs

 10

This schedule shall apply to temporary supply of light & fan, Public
address system and illumination loads up to 10 kW only during functions,
ceremonies and festivities not exceeding seven days.

(B) Supply for temporary shops and Jhuggi/Jhopris for load up to 1

kW and maximum period of 180 days

This schedule shall apply to supplies of light, fan and

Power load up to 1 kW in temporary shops and Jhuggi/Jhoparies for period
not exceeding 180 days.

(C) Monthly Bills

Gram Panchyat bill having Load of 5kW
Rs. 650.00 per kW X 5kW = Rs. 3250.00
Consumer using energy for non-domestic purpose un metered supply
Rs. 75.00 per month
Govt. Hospital having load above 4 kW
Fixed Charges for 4 kW Rs. 70.00
Energy Charges
For first 300 kWH @ 250 paise per unit Rs. 750.00
For rest 250 Kwh @ 350 paise per unit Rs. 875.00
Total Rs. 1695.00
Less rebate if paid within due date Rs. 55.00
Chief General Manager using 2 Air Conditioners
Fixed Charges Rs. 150.00
Fixed monthly energy charges Rs. 350.00
Additional Charges for ac @ 200.00 per Ac Rs. 400.00
ED @ 20% on above Rs. 150.00
Total Rs. 1050.00

Question No. 2

(i) 14 days Casual leave are available to any official/officer.

(ii) 2 days restricted leave are admissible.
(iii) 15 days earned are to be credited as on 1​st​ January.
(iv) 365 days medical leave are available in whole of the service period.
(v) 2 times maternity leave are available.

Question No. 3

(i) Permanent ImperestThis imperest is of permanent nature can be opened by the

Divisional Officer from his own chest or from the chest of Sub Division. For
the opening of Permanent Imperest an Office Memorandum is required
 11

authorizing for opening of the permanent Imperest. The maximum amount of

the permanent Imperest is Rs. 200.00 for non section holder and Rs. 500.00
for section holders. There is no bar for the numbers of requipments in a
month. The Permanent Imperest should be submitted for requiptment as when
75 % of the imperest amount is spent out.

(ii) Main Cash Book ​Main Cash book is maintained at the Account Units
headquarters in the accounts section. This Cash book contains following
columns :
(1) Date
(2) Receipt No
(3) S.J. Entry No.
(4) From whom received
(5) Cash
(6) Expenditure Account
(i)
Debit Advice No. And Date
(ii) Amount
(7) Receipt Account
(8) Classification of Account
(i) Account Code
(ii) Amount
(9) Remarks if any
(10) Date
(11) Voucher No
(12) SJ Entry No.
(13) To whom paid
(14) Cash
(15) Expenditure Account
(i) Cheque No.
(ii) Amount
(16) Liabilities for payments
(i) 45.1 Salary Account
(ii) 45.2 Miscellaneous Expenditure
(iii) 45.3 Other Payments
(17) Branch Receipt Account
(18) Amount Remitted to headquarters
(19) Remarks if any

(iii) Guard BookThis register is maintained for the cash transactions authorizing
the Cashier and the Guards to handle the cash while on transit.

(iv) Cheque Register This register is maintained at the Accounting Unit level
where cheques are issued. The register is maintained for recording the entries
 12

of the cheques issued and the fund received from the headquarters, U. P. State
Power Sector Employees Trust and other sources for the utilization of funds
by the Unit Concerned.
(v) Cash – ChestA wall embedded chest is maintained and provided for every
accounting unit and sub unit where cash is handled
.
Question No. 4
Mr. ‘X’ joined as Assistant Engineer on 01.08.1965 and retired on 31.12.2001 as
General Manager.
The Calculations will be as follows
(1) Amount of Pension
Length as service
​2001-12-31

1965-08-01
36-05-00
say 36-5 months
highest 33 years
Average Emoluments
22900.00 * 6 = 137400.00
22400.00 * 4 = 89600.00
Total
227000.00
Average 22700.00
Formula Basic Pension = ½ x Average emoluments x No of service renderedx2/66
Basic Pension ½ * 22700 * 66/66 = 11350.00
(ii) Amount of Gratuity
Formula Gratuity = No of years of service
rendered/66 x Last pay drawan
Gratuity = 33/66 x 22900 = 377850
Maximum 350000.00
(iii) Amount of Commutation of Pension
40 % amount of the pension can commuted
Basic Pension x 40 %
Rs. 11350.00 x 40 % = Rs. 4540.00 can be
commuted
Rs. 4540.00 x 10.46 = Rs. 474884.00
(iv) Leave Encashment
( Basic Pay + DA ) No days of leave / 30
22900 + (22900* 45 %) 300 / 30
= Rs. 332050.00

Question No. 5
(i) Difference between fixed charges and Minimum Charges
 13

Fixed charges are those charges are fixed on any one or more basis where as
the minimum charges are those charges which are based for the minimum
charges of the connection on the basis of Load any or the consumption of the
consumer.
(ii) Difference between GPF and EPF
The General Provident fund is the scheme of Government governed under the
General Provident Fund Act, 1925 and GPF Rules 1985. This scheme is only
for the Government Employees. This scheme may be supported by the U.P.
Retirement Benefit Rules, 1956., as such may have the benefit of the Pension
etc benefits for the retirement and or Death. Where as the Employees
Provident Fund Scheme is governed under the Employees Provident Fund and
Miscellaneous Provisions Act, 1956. This scheme covers all those employees
of government, and or public sector or the private sector. In this scheme there
are no retirement benefits other than the benefits as defined under the EPF &
MP Act, 1956. In this scheme the employee and the employer both contributes
towards the subscription.
(iii) Difference between Personal Pay and Personal Pay (Family Planning)
Personal Pay is awarded to an employee to protect his pay from the losses,
which may occur due to pay fixation under any rule. The Personal Pay is
given under Rule 27 to 31 of Financial Hand Book Vol. II (Part 2 to 4). The
personal pay is adjustable to the future increments. Where as the Personal Pay
(Family Planning) is given to an married employee who had restricted his
family up to only 2 children. This pay is not adjustable to any increments
whether present or future.
(iv) Difference between L.O.D.A. and Traveling Allowance
L.O.D.A. is sanctioned under Board’s order for local journeys within 8 km
radius of the headquarters by the controlling officer himself and Traveling
Allowance is governed in accordance to the rules contained in the Financial
Hand Book Vol. III . This allowance is being paid for the journey made by the
civil servant in the interest of Board’s/ government/ public interest.
Question No. 6
(ii) Define Subsistence Allowance : Subsistence allowance is being paid when
any employee is placed under suspension on any ground. During the period
the subsistence allowance is paid no recovery what so ever can be made
from the employee. The subsistence allowance vary from 50 % of the basic
pay to 66 2/3 % of the basic pay.
(iii) Define Leave Salary : Leave Salary is the salary, which is paid to the
employee during his leave period. Prior to 1.1.1977 leave salary is
equivalent to average Salary of the employee drawn during last 10 months.
(iv) Define Technical Pay : Technical pay is being payable on the basis of the
Technical Qualification of the particular employee.
(v) Define Foreign Service : The service rendered by an employee out side the
Department, which the parent department of the employee concerned.
 14

(vi) Define Deputation Allowance : A allowance, which is due for the service
rendered as foreign service is called Deputation Allowance.
Question No. 7
(i) Define “Minor Punishments” :​Minor punishment are those punishment that
are not major punishment.
Define “Major Punishment” : Major punishments were defined those
punishment includes reversion on the original post, removal from services,
dismissal, reduction in post/ and or scale, stoppage
(ii) Define “Explanation Memo” : ​With or without initiating disciplinary
proceedings when the controlling officer calls upon explanation is called as
explanation memo.
Define “Charge Sheet” : ​After initiating disciplinary proceeding the
explanation is called upon on the prescribed format by the appointing
authority the explanation memo is called as “Charge Sheet”. The authorized
authority can only sign the charge sheet after wetting by the appointing
authority.

2001
Part I
Subject: Accounts Paper I
Duration: Three hours

Maximum Marks: 50
Note: Attempt any five questions. Each question carry equal marks.
1. A As per new tariff the fixed charges for Departmental Employees and Pensioners
(LMV – 10) have been prescribed. Please intimate the amount of fixed charges
per month applicable to following categories.
A. Executive Engineers and Equivalent Posts.
B. Deputy General Manager and Equivalent Posts.
C. Chief General Manager.
B Energy charges (per month) applicable to following categories may be intimated.
A Assistant Engineer.
B. Deputy General Manager.
C General Manager.
2.A At what rates assessment and billing of defective Meter in case of following
consumers:-
A. Domestic Light, Fan and Power
B. Non-Domestic Light, Fan and Power
C. Light, Fan and Power for Public Institutions
B Under what rate schedule the following type of consumers shall be billed
A. Private Guest Houses
B. Banks
C.
Railways.
 15

D Government aided Hostels

E Defence Installations.
3 An officer has an Opening Balance of 288 days in his earned leave account on 1​st
January, 2000. He availed 20 days earned leave in the month of March and 15 days in
the month of September. Calculate the closing balance of earned leave in his leave
account as on 31.12.2000.
4. The amount of Standard Deduction applicable to the following categories of
Employees to calculate Income-Tax for the assessment year 2002-03.
A. Employees whose gross salaried income
does not exceed Rs. 3 lacs
B. Employees whose gross salaried income
exceed Rs. 3 lacs
C. Employees whose gross salaried income
exceed Rs. 5 lacs
5. Define any four of the following:-
A. Personal Pay (Family Planning).
B. Over Time
C. Joining Time
D. Deputation Pay
E. Disturbance Allowance.
6. Write short note on any four of the following:-
A. Temporary Imprest.
B. Revenue Cash Book
C. Purchase Register
D. Contractor’s Ledger
E. Measurement Book.
7.A Narrate the retirement benefits admissible to an Employee.
B Narrate the claims admissible to the dependants of an Employee on his death.

2001
Part I
Subject: Accounts Paper I

Question No. 1
(a) LMV 10
A Executive Engineers and Equivalent Posts:
Fix Charges Rs. 50.00 Fixed Monthly Energy Charges Rs. 250.00
Plus Electricity Duty @ 20%
B Deputy General Manager and Equivalent Posts
Fix Charges Rs. 150.00 Fixed Monthly Energy Charges Rs. 250.00
Plus Electricity Duty @ 20%
C. Chief General Manager
Fix Charges Rs. 150.00Fixed Monthly Energy Charges Rs. 350.00
Plus Electricity Duty @ 20%
 16

(b) Energy Charges LMV 10

A. Assistant Engineer and Equivalent
Fix Charges Rs. 50.00Fixed Monthly Energy Charges Rs. 240.00
Plus Electricity Duty @ 20%
B. Deputy General Manager
Fix Charges Rs. 150.00 Fixed Monthly Energy Charges Rs. 250.00
Plus Electricity Duty @ 20%
C. General Manager
Fix Charges Rs. 150.00Fixed Monthly Energy Charges Rs. 350.00
Plus Electricity Duty @ 20%
Question No. 2
(A) Domestic Light and Fan and Power
LMV 1
In case of defective meter, the energy consumption shall be assessed and
billed using a load factor of 11% on the contracted load. For this purpose, the
contracted load of less than 0.5 kW shall be treated as 0.5 kW. This ​charge
shall be levied till the meter is repaired/replaced and metering restored on the
actual consumption basis.
Non-Domestic Light, Fan and Power
In case of defective meter, energy consumption shall be assessed and billed
using a load factor of 14% on the contracted load. For this purpose the
contracted load of less than 0.5 kW shall be treated as 0.5 kW. This shall be
levied till the meter is repaired/ replaced and metering restored on the actual
consumption basis.
Light, fan and Power for Public Institutions
In case of defective meter, the energy consumption shall be assessed and
billed using a load factor of 14 % of the contracted load. For this purpose, the
contracted load of less than 0.5 kW shall be treated as 0.5 kW. This charge
shall be levied till the meter is repaired / replaced and metering is restored on
the actual consumption basis.
(B) A Private Guest House

LMV – 2
B Banks

LMV – 2
C Railways
 17

LMV – 2

D Government aided Hospital

LMV – 4
E Defence Installations
LMV – 4
Question No. 3 Leave calculation memo of Mr. X
Opening Balance as 1.1.2000

288 days
Add Leave earned as on 1.1.2000

16 days
Less leave availed as on 3.2000

20 days

Net

280 days
Add leave earned as on 1.7.2000

15 days
Less leave availed as on 09.2000

15 days
Closing Balance as on 31.12.2000

280 days
Question No. 4
Question No. 5
(A)
Define Personal Pay (Family Planning)
 18

Personal Pay (Family Planning) is being awarded for keeping the family
planned and maintained up to 2 children. To give incentive to the employees
to restrict the numbers of family members up to only 2 alive children personal
pay amounting to one increment in the scale is given to the employee for his
left service period.
(B) Define Over Time
In UPPCL the overtime payment is presently banned. The over time
allowance is being paid for the work done during off hours of the duty.
© Joining Time
For answer see page No. 7
(D) Deputation Pay
For answer see page No 14
(E) Disturbance Allowance
Disturbance allowance is reimbursement to the disturbance happen due to
transfer of the employee. This allowance is being governed inacordance to the
rules contained in F.H.B. Vol. III
Question No. 6
Temporary Imperest
The Imperest opened in the name of a employee temporarily for meeting out
expenditure of sudden nature is called temporary imperest.
Revenue Cash Book
Revenue cash-book is maintained for recording the cash transaction of
revenue by the Assistant Engineer ® with the help of Cashier Revenue.
Purchase Register
Purchase register is maintained for recoding entries of the material received
on credit i.e. whose payment has not been made on receipt of material or
payment has not been made in advance.
Contractor’s Ledger
For Answer see page No. 1
Measurement Book
For Answer see page No. 3

Question No. 7
Retirement Benefits:
Retirement benefits in power sector employees as requireted in the Erstwhile
UP State Electricity Board i.e. before 14.1.2000 are governed in accordance to
the U. P. retirement benefit rules. 1956.
These benefits includes
1- Pension
2- Death cum retirement gratuity
3- Commutation of Pension.
4- Leave Encashment of earned leave.
Death Benefits
 19

These benefits are :

1 Family Pension
2 Death cum retirement Gratuity
3 Leave Encashment of earned leave
4 Link Insurance with G.P.F.
5 Workman Compensation if death by accident.
2001
Part – I
Subject: Accounts Paper – II
Duration: Three Hours.

Maximum Marks 50
Note: Attempt any four questions. Question 1 is Compulsory and carries 20 marks. All other
questions carry 10 marks each.
Q.1Record the following transactions in the Cash Book of Mr. ‘K’ Executive
Engineer and close it.
1.9.2001 Opening Balance
(i) Cash in Chest

450.00
(ii) P.I. with Mr. ‘L’ Drafts man

200.00
(iii) Revenue Stamps

30.00
(iv) Balance in Expenditure Account

9,750.00
(v) Service Postage Stamps

189.00
1.9.2001 Drew Cheque No. 005329 for cash in chest
8,000.00
1.9.2001 Received Debit Advice No. 536 from CAO against
 20

Salary of Staff & O&M

1,46,000.001.9.2001 Drew Cheque No. 005330 for

Salary of Staff 87,500.00
1.9.2001 Paid Salary of Mr. ‘K’ Executive Engineer
Through Cheque No. 005331 as per details:
Gross Amount of Salary Bill

30560.00
Deductions:
(i) GPF

2100.00
(ii) Motor Car Advance

1925.00
(iii) EC/ED Charges

350.00
(iv) Income Tax

3000.00
2.9.2001 Recouped PI of Mr. ‘L’ Draftsman

196.00
3.9.2001Opened TI in favour of Mr. ‘Y’JE for payment of freight 2750.00
5.9.2001 Amount Transferred to Mr. ‘N’ SDO by Cheque
No. 005332
 21

2000.00
10.9.2001 Paid to M\s Khandelwal & Sons for his bill No.
2253 Dated 7.7.2001 against supply of Material
vide cheque no. 005333

7380.00
10.9.2001 Paid to Income Tax Department vide Cheque No.
005334 against amount of Income Tax deducted from
the Salary of Executive Engineer and Staff

11360.00
18.9.2001 Closed TI of Mr. ‘Y’ JE as per following details:
(i) Freight Charges

2000.00
(ii) Demurrage

700.00
(iii)Return to cash chest

50.00
21.9.2001 Paid LIC premium deducted from Salary of
staff in cash

2750.00
24.9.2001 Opened PI in the name of Mr. ‘X’ Store Keeper 200.00
25.9.2001 Recouped PI of Mr. ‘X’ SK

199.00
 22

28.9.2001 Recouped PI of Mr. ‘L’ Drafts man

189.00
30.9.2001 Received Debit Advice No. 5366 against Salary for
the month of 9\2001 payable in 10\2001

116000.00
Note: Revenue Stamp worth Rs. 18.00 were issued in the month.
Q.2 Explain Briefly:
(i) Issue Rate
(ii) Guard Book
(iii) Accounts Receivables
(iv) CS – 4
(v) Sectional Journal - 4
Q. 3 Differentiate between:
(i) Receipt Book and Cheque Book
(ii) WMDR and WMCR
(iii) Contractor’s Ledger and Contractor’s Bill
(iv) SJ – 3 and SJ – 1
(v) Statutory Audit and Internal Audit
Q. 4 What are the Powers of SDO (Distribution)
and Executive Engineer
(Distribution) regarding:
(i) Purchase of Material
(ii) Execution of Work
(iii) Purchase of Stationary.
(iv) Purchase of Books and Periodicals
(v) Sanction of Medical Re-imbursement.
Q. 5 (a)
What is Bank Reconciliation Statement and what is its purpose.
(b)
Explain the action to be taken on receipt of a ‘Dishonored Cheque’
from Bank.
Q. 6 (a)
What is audit and what are its objectives? Which agencies carry
out Pre-Audit and Post Audit in U. P. Power
Corporation Ltd.,
(b)
What is “Short Term Tender”, Explain the procedure of calling
“Short Term Tender”

Answers to Accounts Paper II of Part – I for 2001

Q. 2
 23

(i)For Answer Please See page No. 3 Question

No. 2 (5) of 2002
(ii) For Answer Please See page No. 16
Question No. 3 (iii) of 2002
(iii) For Answer Please See page No. 6 Question No. 5 (2) of 2002
(iv) CS – 4 is meant for the commercial statement showing revenue earned, by sale
of electricity category wise in number of consumers, units sold, amount
assessed recover made etc.
(v) For Answer Please See page No. 6 Question No. 5 (1) of 2002
Q. 3 ​(i) Receipt Book and Cheque Book
Sl Receipt Book Cheque Book
No.
1. Issued by the Power Corporation Issued by the concerned bank with which the
Stationary Cell. account is maintained.
2. Receipts are issued for the money received Cheques issued for making payment for the
on behalf of the Corporation clearance of Liabilities.
3. Used by the Cash collecting agents and the Used by the Cashier (Works).
Cashier (Revenue).

(ii) For Answer Please See page No. 2 Question No. 3 (2)
(iii) Contractor’s Ledger and Contractor’s Bill.
Sl Contractor’s Ledger Contractor’s Bill
No.
1. Contractor’s Ledger is maintained for Contractor’s Bill is being submitted by the
keeping the records of the transactions contractor for the supplies and or the work
made between the department and the done by him.
contractor.
2. Contractor’s Ledger is to be maintained Contractor’s Bill is to be submitted by the
at the Divisional Level in the Accounts Contractor himself.
Section.
3. Contractor’s Ledger shows all the entries It is the bill for the works done and or the
of the Contractor’s Bill if entertained by supplies made by the Contractor.
the department i.e. it will show all the
transactions as done by the department
and the Contractor.
(iv) SJ -3 and SJ -1.
Sl Sectional Journal 3 Sectional Journal 1
No.
 24

1. This Sectional Journal is being maintained
for creating Liabilities for payment of
Outsiders.
2. The Voucher numbers of this sectional
journal are started with O – 3.
This Sectional Journal is being maintained for
creating Liabilities for payment of Salaries
and allowances of Employees.
The Voucher numbers of this sectional
journal are started with S – 1.

(v) Statutory Audit and Internal Audit.

Sl. Statutory Audit Internal Audit.
No.
1. This Audit is obligatory in accordance to This Audit is not obligatory.
any respective Law.
2 In Power Sector and in accordance to Internal Audit is being done by Audit Parties
prevalent laws AG Audit and Chartered of Deputy Director of Internal Audit and
Accountants Audit are obligatory audits. special audit by the Director of Inter Audit.
3. To keep check on the Activities of the A tool of the Management to keep a check on
Management. the field units and officers.
4. Appointed by the Supreme Body of the Appointed by the Management.
organization i.e. AGM of Share holders

Q. 4
Sl Sub Divisional Officer Executive Engineer
No. (Distribution) (Distribution)
1.
2. Rs. 2500.00 in individual case. Rs. 10000.00 in individual case
3. Nil Rs. 500.00 p.m. subject to maximum of
Rs. 5000.00 in a year.
4. Nil Rs. 20.00 in each case and up to Rs. 100.00 in
a year.
5. Nil Rs. 5000.00 in each case.

Q. 5 (a) Bank Reconciliation statement is the

statement which depicts the reasons
 25

of difference between the Bank Statement and the Cash Book. It is

prepared monthly for showing the reasons of

differences between Cash
Book and the Bank Statement (Pass Book).
(b)On receipt of ​any dishonored cheque of
consumer the following actios are
required to be done immediately:

(i)Red Ink entry should be made in the cash

book in which original entry
receipt of cheque had bee4n made.

(ii)Office Memorandum regarding information

to all concerned for the
dishonor cheque should be issued.

(iii) Minus entry should be made in the

Consumer’s Ledger.

(iv)Notification to all the Cashier’s Revenue

should be made not to

receive any cheque from the concerned consumer.

(v) F.I.R. should be lodged with the Police.

(vi)Consumer is to informed for the dishonor

of the cheque submitted by
him and requiring him to deposit the amount
of bill along with all

surcharge in Cash.
Q. 6 ​(a)The main object of the audit​ ​is to prevent losses to any organization due
misconduct or the other actions of the
employees of the organization on
behalf of the owners of the organization by checking the books of accounts
and all other records of the organization.
(b) For Answer see Page 5 Question No. 6A
(December – 2000)
Subject : Accounts Paper – I
Time : 3 Hours.
 26

M.M. 50
Note: Attempt any 6 question. Question No. 1 is compulsory.
Q. 1 (i)
Describe the term ‘REFORM’ in specific
reference of Electricity

Sector in Uttar Pradesh.

(ii)
What are the salient features of U.P.
Electricity Reform Act, 1999.
Q. 2 (A) (i)
What do you understand by “Energy
Budget”? What are the

considerations taken into account while

formulating the same?
(ii)
Differentiate between contracted demand
and saleable demand?
(B) (i)
Please make out a bill for an industrial
consumer having a contracted
demand of 250 KVA as per latest tariff with
option to use power in

restricted hours.

(i)
Maximum Demand Recorded 265 KVA

(ii)
Unit consumed 1,24,415 kWh
(iii) Power Factor 0.96
(iv) Load Factor 72%
(v) Supply at 11,000 Volts.
Q. 3 Write short note on following:
(i)
Security Deposit from consumers.
(ii)
Electricity Duty.
(iii) Minimum Charges.
 27

(iv) Commercial Statement – 4 (CS-4).

(v) Fixed Charges.
Q. 4 (i)
Please indicate the maximum period of
medical leave admissible

during entire service to a permanent employee.

(ii)
Please indicate the maximum amount of
Gratuity on death/Retirement
to Gazatted employee.
(iii)
How many maximum days can be
accumulated in earned leave

account?
(iv)
How many casual leave can be sanctioned at
a time?
​Q. 5 (i)
How much standard deduction in Income Tax is admissible on total

salary of Rs. 75,000 only?

(ii)
Please indicate the amount of H.R.A.
admissible per month in Bareilly
on basic pay of Rs. 18,400.00.
(iii)
Please indicate the amount of medical
allowance per month in

Lucknow on basic pay of Rs. 17,750.00.

(iv)
Please indicate present rate of interest on
G.P.F.
(December – 2000)
Subject : Account Paper – II
Note : Attempt any 6 questions. Question No.1 is Compulsory.
Q. 1The following transactions were made during the month of September, 2000.
Please record the entry in Cash Book of Divisional Officer indicating heads of
accounts.
1.9.200
Opening Balance
 28

Rs.

(i)
Cash in Chest

675.00

(ii)
Postage Stamps

30.00

(iii)
PI with Shri “X” Jr. Engineer

200.00

(iv)
TI with Shri “Y” ASK

1000.00

(v)
Bank Balance

34000.00
1.9.2000
Funds Received from Head Quarter
 29

300000.00
10.9.2000 Sale of scrap material

2000.00
15.9.2000Advance payment made to M/s “A” vide

Cheque No. 0093754 Dated 15.9.2000

125000.00
18.9.2000 Cheque No. 0093755 Dated 18.9.2000
issued for cash chest 3000.00
19.9.2000 Cheque No. 0093756 Dated 19.9.2000
issued for purchase of

service postage stamps

500.00
22.9.2000 TI closed of Shri “Y” ASK

1000.00
24.9.2000PI of service postage opened in name of
Sri “K” RGC
200.00
25.9.2000 TI opened in the name of Sri “M” Jr.
Engineer
1500.00
26.9.2000PI with Sri “X” Jr. Engineer recouped

195.00
29.9.2000Payment made to M/s “R” supplies of
construction store

material
 30

75000.00
Q.2 Write short notes on any five of the
following:
(i)
Earnest Money
(ii)
Open Tender
(iii) Bank Guarantee.
(iv) Standard Form “B”
(v) Deposite Works
(vi) Short term Tender
Q. 3 (A)
What is limited tender? Please explain the
procedure for inviting

limited tender.
(B)
What is the constitution of following
purchase committee at Thermal
Project? Please also indicate their financial
Powers.

(i)
DGM (E&M) purchase committee.

(ii)
Project Tender Committee.
Q. 4
Differentiate any five of the following:-
(i)
Main Cash and Pay & TA Cash Book.
(ii)
SJ – III and SJ – II
(iii)
ATD and ATC
(iv)
Statutory Audit and Internal Audit.
(v)
Cash Book and Pass Book.
 31

(vi)
P.U.C. and P.A.C.
Q. 5
What do you understand by the following
terms:
(i)
F.R.P.
(ii)
W.M.C.R.
(iii)
H.R.A. (iv)
P.P.
(v)
L.S.C.
(vi)
L.C.
(vii)
A.T.C.
(viii) L.O.D.A.
(ix)
P.A.C.
(x)
P.D.P.
Q. 6
What treatment is to be given to the following
transaction in account:
(i)
Material return back from 08 M. Works.
(ii)
While verifying the Cash Book Rs. 50.00 was
found in excess.
(iii)
Stock material found short in physical
verification of store.
(iv)
100 kgs nuts and bolts theft-away from Store.
Q. 7
What do you mean by the following:
(i)
Pay Slip.
(ii)
Generation incentive.
(iii)
Family Pension.
 32

(iv)
Leave encashment.
(v) Festival advance.
(vi) Temporary G.P.F. advance.
​Q. 8
What do you mean by the following:
(i)
Internal Check.
(ii)
Physical verification.
(iii)
Special Audit.
(iv) Pre-Audit.
(v) Revenue Inspection Unit.
(vi) Draft Para.
(vii) Internal Audit.
(viii) Man Power Budget.
(ix) Balance Sheet.
(x) Post-Audit.
Accounts Paper – II (December, 2000)
Question No. 2 to 8
Q. No. 2
(i) For answer on page No. 3 Q. No. 2(1) of
2002.
(ii) Open Tender means for inviting the
Contactors to offer there rates for the work or supply by way of publication of
advertisement in news papers, this may be short term or regular invitation (Tender).
(iii) For answer on page No. 3 Q. No. 2(2) of
2002.
(v) For answer on page No. 8 Q. No. 6(B) of
2002.
(vi) For answer on page No. 7 Q. No. 6(A) of
2002.
Q. No. 3
(A)Limited tender means calling of quotations
in which there is no need of publication of advertisement in the newspaper. The letter
for calling the or inviting the contractors to submit there rates for work or supply or
disposal of material is to sent under certificate of posting and copy of the same is to be
pasted on the notice Board of the issuing officer and or the office of the next officer if
the limited tender is called upon by the Assistant Engineer or Sub Divisional Officer.
(B) Constitution of the Committee
(i)
DGM (E & M) Purchase Committee.
 33

DGM as the convener the committee

An officer of the Accounts Wing not below the rank of Assistant Accounts
Officer nominated by the Dy. General
Manager (Finance) or Dy. Chief
Accounts Officer of the project.

Senior most Executive Engineer.

(ii)
Project Tender Committee

Chief General Manager of the General Manager of the Project (head of

Project)

Dy. General Manager (Finance) or Dy. Chief Accounts Officer of the

Project

General Manager or the senior most Dy. General Manager

Part-I, 2000
Subject: Accounts Paper – ​I st
Time : 3 Hrs.

Max. Marks : 100

Attempt any five questions in all including question no. 1 which is compulsory. All
question carry equal marks. Candidate if they desire can answer in Hindi as​ ​well.
Q:1
A) (i)What is the latest provision for calculation
of load of Arc / Induction furnace.
(ii)Please indicate per unit rate of electricity
charges in various slabs for LMV-1 consumers.
(iii) Please distinguish between small and
medium power consumer and large and heavy power consumer on the basis of their
load.
(iv)Please describe the rate of electricity duty
per unit chargeable from consumer having contracted load of
(a)
upto 75 kW or 100 BHP
 34

(b)
above 75 kW or 100 BHP
©
Electricity consumption by State Government
(d)
Electricity generated by private parties from their own generating sources.
(e)
on the employees of UPPCL.
(B) Please make out a bill of large and heavy
power consumer having a connected load of 500 KVA for continuous process as
per tariff applicable on the basis of following particulars for the month of
December, 1999.
(a)
Maximum demand during the month 450 KVA
(b)
Electricity consumed 15000 KWH
©
Supply at 11 KV
(d)
Electricity duty as applicable.
Q.2 (i)
Please indicate the amount of HRA admissible per month in Barabanki on
basic pay of Rs 17750.00 only.
(ii)
Please indicate present rate of interest on G.P.F.
(iii)
How much standard deduction in income tax is admissible on total salary
of Rs. 45000.00 only?
(iv)
Please indicate the maximum amount of gratuity on death / retirement to
non-gazzetted employees.
Q.3 (i)
How many earned leaves are credited in employee’s leave account on Ist
January?
(ii)
How many maximum number of days can be accumulated in earned leave
account?
(iii)
Please indicate the maximum period of medical leave admissible during
entire service to a temporary employee.
(iv)
Please indicate number of days of casual leaved which can be availed in a
calendar year.
Q.4 Differentiate any four of the following:
 35

(i)
City compensatory allowance and local out door duty allowance.
(ii)
General Provident Fund and Public Provident Fund.
(iii)
Temporary Service and permanent service.
(iv)
Special pay and post graduate pay.
Q.5 (a)
What is subsistence allowance? Please indicate maximum subsistence

allowance admissible (in percentage) and after which period it can be

increased?
(b)
Please indicate difference between warning and censure entry.
Q.6 Please indicate U.P. Government order No.
and Date by which notification was made for the Uttar Pradesh Electricity
Reform Act 1999 and also indicate main objectives of the Act.
Q.7 Define any five of the following:
(a)
Personal Pay

(b) Technical Pay

©
Leave salary

(d) Family pension

(e)
Employees Provident Fund
(f)
Foreign Service.
Q.8 Write short notes on any five of the
following:
(i)
Temporary Advance
(ii)
Misc. Advance.
(iii)
Pay & T.A. Cash Book.
(iv)
Suspense Account.
 36

(v)
Guard Book
(vi)
Permanent Imperest.
PART – I, 1999
Subject – ACCOUNTS PAPER I
Attempt any five questions in all including question no. 1 which is compulsory. All
question carry equal marks. Candidates if they desire can answer in Hindi as well:
Q. 1 (A)
Please explain the LMV and HV No. which the following categories of

consumers belong as per rate schedule applicable.

(i)
Arc/Induction Furnace, Rolling/Rerolling Mills and Mini Steel Plants.
(ii)
Large and Heavy Power.
(iii)
Floriculture & Mushrooms Process.
(iv)
Railway Traction.
(v)
Commercial Light, Fan and Power.
(B)
Make out bill of an Industrial Consumer having contracted Demand of

2000 KVA as per Tariff revised with the following particulars for the

month of July, 1999.

(i)
Maximum Demand indicated by trivector meter 2100 KVA.
(ii)
Electricity consumed 68000 KWH.
(iii)
Supply at 33 KV.
(iv)
ED as applicable.
Q. 2 (i)
Please indicate the maximum amount of Pension of average pay of last 10
months (in percentage).
(ii)
Please indicate the maximum amount of gratuity on death/retirement (in
rupees).
(iii)
Please indicate the maximum fraction of pension which can be got
 37

commuted (in percentage).

(iv)
Please also indicate if any amount indicated in (i), (ii) & (iii) above is

exempted from Income Tax.

Q. 3 (i)
Please indicate number of days of casual leave which one can avail in a

calendar year and how much in one spell.

(ii)
Please indicate the number of days earned leave one can earn in a calendar
year and how the same is credited in leave
account.
(iii)
Please indicate the maximum period of medical leave admissible during
entire service to a permanent employee.
(iv)
Please indicate number of occasions for which maternity leave is

admissible to female employee during entire

service.
Q. 4
Differentiate any four of the following:
(i)
House Rent Allowance and City Compensatory Allowance.
(ii)
Conveyance Allowance and Local Out Door Duty Allowance.
(iii)
Ad-hoc service and Regular Service.
(iv)
Employees Provident Fund and General Provident Fund.
(v)
Personal Pay and Special Pay.
Q. 5 (A)
What is ‘Subsistence Allowance’ ? To whom such allowance is paid? Please
also indicate if Dearness Allowance, House
Rent Allowance and City
Compensatory Allowance is payable to one
employee who is getting
subsistence Allowance or not.
(B)
Please indicate difference between ‘minor punishment’ and ‘major

punishment’.
 38

Q. 6 What are the provisions of U.P. Government

Servant Conduct Rules, 1956
as adopted by UPSEB in respect of the five of the following:
(a)
Taking part in politics and elections.
(b)
Criticisms of Government.
©
Private Trade of Employment.
(d)
Movable, Immovable and Valuable Property.
(e)
Bigamous marriages.
(f)
Use of Service without Payment.
Q. 7
Define any five of the following:
(a)
Technical Pay.
(b)
Foreign Service.
©
Pensionery Contribution.
(d)
Leave Salary Contribution.
(e)
Time Scale Pay.
(f)
Leave Salary.
Q. 8
Write short notes on any five of the following:
(a)
Permanent Imperest.
(b)
Duplicate Keys of Cash Chest.
©
Revenue Cash Book.
(d)
Guard Book.
PART – I, 1999
Subject : ACCOUNT PAPER – II
Attempt any five questions in all including
question No. 1 which is compulsory. All question carry equal marks. Candidates if they
desire can answer in HINDI as well. :
 39

Q. 1 The following transactions were made during

the month of August, 1999.
Please record the entry in the Cash Book of the Sub-Divisional Officer

indicating account heads of transactions, working out the balance as well as

Cash in Chest at the end of the month.
23.07.99
Opening Balance

Rs.

(1)
Cash in Chest

290.00

(2)
Revenue Stamps

10.00

(3)
Postage Stamps

50.00

(4)
Permanent Imperest with Sri ‘X’ Jr. Engineer.
200.00

(5)
Temporary Advance with Sri ‘Y’ Jr. Engineer
 40

500.00
02.08.99
Received from EE, EDD, Barabanki for Pay & Allowance

of the Staff and Paid on the same date

50,000.00
02.08.99
Received from EE, EDD, Barabanki for Miscellaneous

Expenditure

500.00
02.08.99
Received from EE, EDD, Barabanki for pay of self for July

1999 vide cheque no. 005634 dated 02.08.1999

for Rs. 7856.00 7,856.00
05.08.99
Recouped PI of Sri ‘X’ Jr. Engineer

A/c Head

Amount in Rs.

74.503

20.00

74.803

50.00
 41

74.160

75.00

76.190

10.00

155.00

155.00
11.08.99
Received from EE, EDD, Barabanki for Miscellaneous

Expenditure

500.00
12.08.99
Opened PI in the name of Sri ‘Y’ Jr. Engineer

200.00
16.08.99
Adjusted Temporary Advance opened in the name of

Sri ‘Y’ Jr. Engineer

A/c Head

Amount in Rs.
 42

76.136

100.00

76.138

400.00

500.00
18.08.99
Received from EE, EDD, Barabanki for Miscellaneous

Expenditure

500.00

20.08.99
Recouped PI of Sri ‘Y’ Jr. Engineer

A/c Head

Amount in Rs.

76.131

25.00
 43

76.151

50.00

76.153

70.00

​145.00

145.00
21.08.99
Opened Temporary Advance in the name of

Sri ‘Y’ Jr. Engineer

1250.00
21.8.99
Recouped PI of Sri ‘X’ Jr. Engineer

A/c Head

Amount in Rs.

76.153

30.00
 44

76.131

20.00

76.138

​138.00

​150.00

150.00

Note: Revenue Stamps were used for Rs. 5.00 and postage stamps were consumed worth

Rs. 20.00 during the month.

Q. 2 Write short notes on any five of the
following:
(a)
Open Tender.
(b)
Earnest Money
©
Contract Agreement ‘A’
(d)
Rate Contract
(e)
Stock Issue Rate
(f)
Black Listing
Q. 3 (a)
What is limited tender? Please explain the procedure for inviting such

tender.
(b)
What is the constitution of the following committees? Please also indicate
 45

their financial powers in respect of Purchase

of Store Materials.

(1) Superintending Engineer’s Purchase Committee.

(2) CZE/Chief Engineer (L-II) Purchase

Committee.

(3)Chief Engineer (L-I) Purchase Committee.

Please also indicate the financial powers of above mentioned Committee in

respect of Sale of Scrap/Store Material.
Q. 4
Differentiate any five of the following:
(a)
ATD and ATC
(b)
Hand Receipt and Revenue Receipt.
©
Cheque Book and Cash Book
(d)
State Cheque and Post Dated Cheque
(e)
F.O.R. and Ex-Works
(f)
Peon Book and Guard Book.

Q. 5 What do you understand by the following

terms:
(a)
S.F.I.
(b) WMCR

© L.O.I.
(d)
M.B.
(e)
L.C.
(f) I.M.F.

(g) S.I.D.B.I.
(h) I.F.
(i)
S.C.A.
(j) P.M.A.
 46

Q. 6
What treatment is to be given to the following transaction in accounts?
(a)
Material received back from a particular work.
(b)
While verifying the cash a sum of Rs. 50.00 was found surplus.
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At the time of annual stock taking material worth Rs. 10000.00 was found
short.
(d)
Due to coming of flood water 150 bags cement spoiled in the store.
Q. 7
What do you mean by the following:
(a)
Pay slip
(b)
Oil incentive
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Honorarium
(d)
Overtime
(e)
Final withdrawal from GPF
(f)
Festival advance.
Q. 8
What do you mean by the following:
(a)
Routine Audit

(b) Special Audit

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Internal Audit

(d) Statutory Audit

(e)
Draft Para

(f)
Audit Para
(g)
P.A.C.

(h) P.U.C.
 47

(i)
Con-current Audit
(j)
Energy Audit.
Q. 9 (a)
Please indicate the place where a Board employee can avail the facility of
concessional rate of Electricity Consumption.
(b)
What are the bi-monthly Electricity Charges to be recovered from

Executive Engineer & equivalent category.

©
What is the rate of ED applicable on departmental Employees?
(d)
What are the provisions for pensioners in respect of concessional rate of
Electricity?