Kerala PSC - Departmental Exam - January 2019
The Kerala Treasury Code (Paper IV)
Date of Examination 06-04-2019
Question1:-The list of District Treasuries and Sub Treasuries in the state of Kerala are given in
A:-Appendix 7 KTC Vol II
B:-Appendix 2 KTC Vol II
C:-Appendix 18 KTC Vol II
D:-Appendix 10 KTC Vol II
Correct Answer:- Option-B
Question2:-Bills for drawing moneys from the treasury on account of refund of revenue shall be prepared in
A:-Form TR 42
B:-Form TR 43
C:-Form TR 65
D:-Form TR 69
Correct Answer:- Option-C
Question3:-Where a Civil Court Deposit is to be repaid, the treasury officer should get
A:-the order of the Civil Court
B:-the person acknowledge the receipt on the reverse of the order
C:-The order of the Accountant General
D:-Both (1) and (2) above
Correct Answer:- Option-D
Question4:-Treasury bill book maintained in
A:-Form TR 65
B:-Form TR 19
C:-Form TR 74
D:-Form TR 51
Correct Answer:- Option-C
Question5:-The list of objections that may arise in the course of pre audit of bills or other claims in the treasury is listed in
A:-Appendix 7 KTC Vol II
B:-Appendix 10 KTC Vol II
C:-Appendix 26 KTC Vol II
D:-Appendix 27 KTC Vol II
Correct Answer:- Option-D
Question6:-A letter of credit issued to a Divisional officer of Irrigation Dept. on 01/07/2018. It lapses on
A:-31/12/2018
B:-01/10/2018
C:-30/09/2018
D:-31/03/2019
Correct Answer:- Option-D
Question7:-In order to avoid stealing of vouchers for the sake of the stamps on them, the treasury officer should take special care to see that
A:-The stamps in the vouchers are defaced
B:-The vouchers are kept under double lock
C:-The stamps are detached from the voucher
D:-All of the above
Correct Answer:- Option-A
Question8:-A Treasury bill Book is used till the end of
A:-The Financial year
B:-The Calendar year
C:-It may be used continuously
D:-None of the above
Correct Answer:- Option-A
Question9:-The drawing officer shall cancel any cheque which has remained unpaid for twelve months from the date of issue as per
A:-Rule 249 KTC Vol I
B:-Rule 250 KTC Vol I
C:-Rule 245 KTC Vol I
D:-None of the above
Correct Answer:- Option-D
Question10:-An order of the Government, specifying the maximum amount up to which a drawing officer shall have authority to draw on a particular treasury, is issued by the
A:-Accountant General
B:-Director of Treasuries
C:-Public Works Department
D:-Finance Department
Correct Answer:- Option-D
Question11:-Unused Cheque leaves surrendered at a sub treasury shall be destroyed in the presence of
A:-Deputy director of treasuries
B:-District treasury officer
C:-a class I gazetted officer
D:-Joint director of Treasuries
Correct Answer:- Option-B
Question12:-When the pension is ceases to be payable, if it remains undrawn for more than
A:-Six years
B:-Two years
C:-Three years
D:-One year
Correct Answer:- Option-D
Question13:-Anticipatory pension order is issued by the
A:-Accountant General
B:-Head of the Department
C:-Director of Treasuries
D:-Head of office from where the pension sanctioned
Correct Answer:- Option-A
Question14:-The payment order of gratuity shall be returned to the Accountant General if it remains undrawn for more than a period of
A:-Three months
B:-Six months
C:-Nine months
D:-None of the above
Correct Answer:- Option-D
Question15:-Form TR 5 is used for
A:-Cash book
B:-Preliminary Receipt for Cheque received
C:-Acknowledgement for receipt of money
D:-Chalan receipt
Correct Answer:- Option-C
Question16:-Remittance made direct or through currency chests between two treasuries of the same Government should be classified in the Treasury accounts as
A:-Local Remittance
B:-Foreign remittance
C:-Reserve Bank of India Remittance
D:-Currency Remittance
Correct Answer:- Option-A
Question17:-In the case of death of a pensioner the family pension starts
A:-From the next day of death of the pensioner
B:-From first day of next month
C:-Only after getting sanction order form the AG
D:-only after getting sanction order from the Director of Treasuries
Correct Answer:- Option-B
Question18:-Appropriation control Register shall be maintained in all Treasuries separately for each financial year in form
A:-TR 84
B:-TR 83
C:-TR 83 A
D:-TR 110
Correct Answer:- Option-D
Question19:-The Transactions occurring at a sub treasury should be reported to the District Treasury in a daily sheet in
A:-Form TA 7
B:-Form TA 5
C:-Form TA 17
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D:-Form TA 15
Correct Answer:- Option-A
Question20:-Alteration memorandum is prepared by a District Treasury Officer in Form
A:-TA VII
B:-TAX
C:-A 26
D:-TA IV
Correct Answer:-Question Cancelled
Question21:-Treasury officers should attach to the plus and minus memorandum a certificate of actual examination and count of stamps in stock during the months
A:-May and February
B:-April and September
C:-September and March
D:-None of the above
Correct Answer:- Option-C
Question22:-Treasury Savings Bank Account in which no transaction has been taken place for __________ complete financial years and more are treated as unoperated accounts.
A:-Ten
B:-Five
C:-Three
D:-Twenty
Correct Answer:- Option-B
Question23:-The Register of Pension payment order has to be preserved for ___________ completed years.
A:-5
B:-10
C:-15
D:-20
Correct Answer:- Option-D
Question24:-The validity period of a Treasury Cheque is
A:-One month
B:-Three months
C:-Six months
D:-Twelve months
Correct Answer:- Option-B
Question25:-When a private person pays money into a treasury without being seen by the department officer concerned, the chalan should be in
A:-duplicate
B:-triplicate
C:-quadruplicate
D:-any manner prescribed by the treasury officer
Correct Answer:- Option-B
Question26:-The Cypher Code is supplied by
A:-Currency Officer, Reserve Bank of India
B:-Governor RBI
C:-Secretary, Finance Department
D:-None
Correct Answer:- Option-A
Question27:-The pension of an insane person may be paid to a guardian appointed under
A:-Guardians and Wards Act
B:-Indian Contract Act
C:-Kerala Service Rules
D:-Indian Lunacy Act
Correct Answer:- Option-D
Question28:-The accounts of the Sub treasury should be sent to the District Treasury so as to reach it there in no case later than
A:-second working day of the next month
B:-last working day of the month
C:-on or before seventh working day of next month
D:-on or before fifth working day of next month
Correct Answer:- Option-A
Question29:-In treasury high value notes shall be stored in
A:-Wooden chests made of Teak wood
B:-Tin boxes
C:-Bags made of net materials
D:-Bags of uniform size
Correct Answer:- Option-B
Question30:-Payment of pension can be made only upon Pension payment orders issued by the Accountant General except in the case of
A:-Family pension
B:-Military pension
C:-Service pension
D:-None of the above
Correct Answer:- Option-B
Question31:-The arrears of pension due on account of a deceased pensioner shall cease to payable if they are not claimed with in
A:-Three years
B:-One year
C:-Three months
D:-Two years
Correct Answer:- Option-B
Question32:-Which among the following is not a Local fund
A:-The KSRTC Working Fund
B:-Library Funds
C:-Market Committee Fund
D:-General Provident Fund
Correct Answer:- Option-D
Question33:-The general rules regarding the destruction of records appertaining to the Accounts audited by the Indian Audit Department are contained in
A:-Article 120 of the KAC Vol II
B:-Article 338 of the KFC Vol I
C:-Article 125 of the KAC Vol II
D:-None of the above
Correct Answer:- Option-B
Question34:-Specimen signature shall be forwarded to the treasuries only in specimen signature cards in Form
A:-TR 74 A
B:-TR 7 A
C:-TR 67
D:-TR 76
Correct Answer:- Option-A
Question35:-The Director of Treasuries shall verify the cash balance (including the imprest balance and other anamath balances) in each treasury at least
A:-once in a year
B:-once in three months
C:-once in six months
D:-none of the above
Correct Answer:- Option-B
Question36:-Banking Treasury means
A:-A treasury where the cash business is conducted by a bank
B:-A treasury where the cash business is conducted not by a bank
C:-A treasury which transacts cash business only
D:-None of the above
Correct Answer:- Option-A
Question37:-A Treasury Officer shall not honour a claim which he considers to be disputable. He shall require the claimant to refer it to the
A:-Govt.
B:-Director of Treasuries
C:-Accountant General
D:-Concerned Department
Correct Answer:- Option-C
Question38:-The monthly closing balance of the sub treasury should be verified and the result reported to the District Treasury officer on the __________ by the sub treasury officer.
A:-First working day of next month
B:-Last day of the month
C:-Sixth day of the next month
D:-Second working day of next month
Correct Answer:- Option-B
Question39:-Cases of Defalcation or loss of money and other valuables discovered shall be reported to the Accountant General and the Director of Treasuries as required in rule
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A:-Rule 64 KTC Vol I
B:-Rule 45 KTC Vol I
C:-Rule 74 KTC Vol I
D:-Rule 54 KTC Vol I
Correct Answer:- Option-B
Question40:-The Deposit Register maintained in each treasury has to be examined buy the Treasury Officer himself at least once in
A:-A Quarter
B:-A year
C:-Six months
D:-None of the above
Correct Answer:- Option-A
Question41:-When a cheque is received a preliminary acknowledgment in form __________ shall be given for the cheque only.
A:-Form TR 7 A
B:-Form TR 19
C:-Form TR 6
D:-Form TR 22
Correct Answer:- Option-C
Question42:-How much amount to be remitted to treasury for getting a certificate of Chalan remittance?
A:-Rs. 5
B:-Rs. 15
C:-Rs. 100
D:-Rs. 50
Correct Answer:- Option-B
Question43:-Anamath Balance Register has to be maintained in
A:-Form TR 19
B:-Form TR 14
C:-Form TR 27
D:-Form TR 47
Correct Answer:- Option-A
Question44:-A Memorandum of verification shall be signed and dated by the Govt. servant who counted the cash in the cash chest of the cash in hand as per rule
A:-Rule 432(d) of KTC Vol I
B:-Rule 131(a) of KTC Vol I
C:-Rule 137(a) of KTC Vol I
D:-Rule 423(b) of KTC Vol I
Correct Answer:- Option-B
Question45:-The term Double Lock Balance means
A:-Bulk of the treasury cash balance
B:-Balance in the currency chest
C:-Notes which are not in circulation
D:-All of them
Correct Answer:- Option-A
Question46:-Who is the authority competent to transfer the payment of pension from any Treasury in India to another Treasury on the application of the pensioner?
A:-District Treasury Officer
B:-Head of the Department
C:-Accountant General
D:-Director of Treasuries
Correct Answer:- Option-C
Question47:-Currency Chest Book is maintained in
A:-Form TR 17
B:-Form TR 19
C:-Form TR 45
D:-Form TR 37
Correct Answer:- Option-D
Question48:-The Treasury should maintain a register in which the particulars of the confiscated weapons accepted for safe custody should be noted in the form
A:-TR 37
B:-TR 28
C:-TR 45
D:-TR 17
Correct Answer:- Option-B
Question49:-The treasury officer should verify the presence of all the sealed chests and packets in safe custody in the Treasury periodically at intervals not exceeding
A:-One year
B:-Three months
C:-One month
D:-Six months
Correct Answer:- Option-D
Question50:-As per section 3 of the Indian Stamp act 1899 every receipt for a sum exceeding ____________/- shall be duly stamped by the payee with a revenue stamp worth Re. 1.
A:-Rs. 500
B:-Rs. 1,000
C:-Rs. 5,000
D:-Rs. 10,000
Correct Answer:- Option-C
Question51:-Who is the authority to issue a leave salary slip to a Gazetted Officer on leave?
A:-Director of Treasuries
B:-District Treasury Officer
C:-Head of Department
D:-Accountant General
Correct Answer:- Option-D
Question52:-The arrear salary of a retired non Gazetted Officer can be drawn by
A:-The Drawing Officer of the office from which he retired
B:-Treasury Officer
C:-The employee himself
D:-The employee himself on the basis of authorization from the Accountant General
Correct Answer:- Option-A
Question53:-Accountant general in relation to Treasury means :
A:-The Accountant General who exercises administrative control over the treasury
B:-The Accountant General to whom the head of the department of the treasury renders accounts
C:-The Accountant General to whom that treasury renders accounts
D:-None of these
Correct Answer:- Option-C
Question54:-Un classified item is
A:-A final head
B:-A suspense head
C:-A minor head
D:-None
Correct Answer:- Option-B
Question55:-Local Remittance is
A:-Reserve Bank of India Remittances
B:-Remittances between treasuries under different governments
C:-Remittances between treasuries under a single government
D:-Remittances between State and Central Treasuries
Correct Answer:- Option-C
Question56:-Payment of pension can be made from treasury only upon the orders issued by
A:-The Head of Office
B:-The Finance Secretary
C:-The Accountant General
D:-The Director of Treasuries
Correct Answer:- Option-C
Question57:-A pensioner not resident in India may draw his pension through an authorized agent possessing :
A:-A valid Power of Attorney
B:-A letter of authority
C:-Consent letter of the Treasury Officer
D:-None of these
Correct Answer:- Option-A
Question58:-A person, whose pension is terminable on marriage remarriage or attaining majority shall furnish a declaration in
A:-Form TR 42 A
B:-Form TR 79 A
C:-Form TR 65 A
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D:-Form TR 81 A
Correct Answer:- Option-D
Question59:-The responsibility of the security of the Chests and other Treasury Furniture will remain with
A:-The Executive Engineer
B:-The Treasury Officer
C:-The Superintendent of Police
D:-The Security Officer
Correct Answer:- Option-B
Question60:-The Rule relating to the disbursement of pension through Treasury Savings Bank is
A:-Rule 286 B of KTC Volume I
B:-Rule 286 of KTC Volume I
C:-Rule 287 of KTC Volume I
D:-Rule 288 of KTC Volume I
Correct Answer:- Option-A
Question61:-Treasurer's Cash Book is in form
A:-TA 1
B:-TA 4
C:-TA 5
D:-None of these
Correct Answer:- Option-A
Question62:-Treasury Alteration Memorandum is prepared in form
A:-TA 32
B:-TA 33
C:-TA 8
D:-None of these
Correct Answer:-Question Cancelled
Question63:-Treasury list of payments should be prepared in Form No.
A:-TA 25
B:-TA 26
C:-TA 1
D:-TA 36
Correct Answer:- Option-B
Question64:-In no case should a Treasury Officer allow more than _________ consecutive months to pass without his verifying the monthly cash balance and signing the accounts.
A:-12
B:-3
C:-6
D:-2
Correct Answer:- Option-D
Question65:-The monthly totals of the subsidiary registers should be carried into cash account in the case of
A:-Receipts
B:-Payments
C:-Both (1) and (2)
D:-None of these
Correct Answer:- Option-A
Question66:-Funds drawn against letters of credit should be entered in Form
A:-TA 6
B:-TA 7
C:-TA 8
D:-TA 9
Correct Answer:-Question Cancelled
Question67:-All correcting entries affecting inter Government transactions should be intimated to the Accountant General by the Treasury Officer on or before
A:-31st March
B:-1st April
C:-12th April
D:-31st December
Correct Answer:- Option-C
Question68:-Each item of deposit received should be entered in a Register in
A:-Form TA 13
B:-Form TA 14
C:-Form TA 15
D:-Form TA 16
Correct Answer:- Option-A
Question69:-The transactions of Local Fund including Municipal Funds should be entered in a separate column in the Register
A:-TA 15
B:-TA 16
C:-TA 17
D:-None of these
Correct Answer:- Option-C
Question70:-Banks conducting the cash transactions of the State Government shall maintain
A:-The Scroll
B:-A pass book
C:-Both (1) and (2)
D:-None
Correct Answer:- Option-C
Question71:-The treasurer shall maintain the Balance sheet in
A:-TA 1
B:-TA 2
C:-TA 3
D:-TA 4
Correct Answer:-Question Cancelled
Question72:-The transactions of the Central Government in a State Treasury should be accounted in sets of books and registers
A:-Entirely separate from those of State Government
B:-By debiting / crediting to the head Reserve Bank Deposits - Central
C:-By debiting / crediting to the head Inter State Suspense Account
D:-None
Correct Answer:- Option-A
Question73:-Kerala Account Code Volume II deals with
A:-General principles and methods of Kerala Government Account
B:-PWD accounts of Kerala
C:-Forest accounts of Kerala
D:-Methods and principles according to which accounts should be kept and rendered it to the accountant general by treasuries in Kerala
Correct Answer:- Option-D
Question74:-When a payments is made to a person or a local body or refund of a deposit etc. then the
A:-Gross amount of voucher should be entered as payment
B:-Deductions or the sum abated should be credited
C:-Both (1) and (2) above should be followed
D:-None of these
Correct Answer:- Option-C
Question75:-The net difference between the total receipts and the total payments as shown in the Bank's daily statement should be posted in a subsidiary register called the Register of reserve bank
deposits in form
A:-TA 1
B:-TA 2
C:-TA 3
D:-TA 5
Correct Answer:- Option-D
Question76:-Govt accounts means
A:-Total of consolidated fund account and public account
B:-Total of consolidated fund account, the contingency fund account and public account
C:-Total of consolidated fund account
D:-None of these
Correct Answer:- Option-B
Question77:-Moneys paid or received in the office of the accountant general on behalf of another state and the book entries made in that office affecting the accounts of another state shall be adjusted
by the AG through the
A:-Central Accountant section of the RBI
B:-VLC Section of the Accountant General
C:-Director of Treasuries
D:-Finance Department
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Correct Answer:- Option-A
Question78:-A bill becomes voucher when it is _________.
A:-Prepared for payment
B:-Presented for payment at treasury
C:-Duly receipted and stamped paid
D:-None of the above
Correct Answer:- Option-C
Question79:-In which of the following cases the authorization from the Accountant General is not needed for the withdrawal of money by a Gazetted officer?
A:-Leave salary
B:-Travelling Allowance
C:-GPF NRA
D:-All of them
Correct Answer:- Option-B
Question80:-A Gazetted officer is authorized to draw pay and allowance provisionally without pay slip from the accountant General for a maximum period of
A:-6 months
B:-3 months
C:-2 months
D:-1 month
Correct Answer:- Option-B
Question81:-Drawing Officer should attach along with contingent bill, all sub vouchers for individual payment exceeding
A:-Rs. 500
B:-Rs. 200
C:-Rs. 5,000
D:-Rs. 1,000
Correct Answer:- Option-D
Question82:-When a private building is used for occupying a Govt Department a non-availability certificate should be obtained from ___________.
A:-An assistant engineer of the concerned locality
B:-An executive engineer of the concerned locality
C:-A divisional officer of the PWD buildings having territorial jurisdiction over the area
D:-An assistant engineer of PWD buildings having territorial jurisdiction over the area
Correct Answer:- Option-C
Question83:-The objections raised by the treasury officer in the course of pre audit of bills shall be recorded in the
A:-Bill
B:-Objection slip
C:-Piece of paper
D:-Sanction order
Correct Answer:- Option-B
Question84:-A cash order shall lapse if it is not cashed
A:-within three months after the date of issue
B:-within one year from the date of issue
C:-within six months after the date of issue
D:-it shall not lapse
Correct Answer:- Option-A
Question85:-Claims of a deceased Govt servant are processed as per rule
A:-211 of KTC Vol I
B:-212(b) of KTC Vol I
C:-212(a) of KTC Vol I
D:-212 A of KTC Vol
Correct Answer:- Option-D
Question86:-No sub voucher should be destroyed until
A:-One year has elapsed
B:-Two years have elapsed
C:-Three years have elapsed
D:-Six years have elapsed
Correct Answer:- Option-C
Question87:-Refund of election deposits are to be authorized in writing by the
A:-District collector concerned
B:-Returning officer concerned
C:-District Treasury officer
D:-Accountant General
Correct Answer:- Option-B
Question88:-Comment the following :
1. If the date of validity of a chalan is specified it will not be accepted after such date.
2. A bill pre checked or passed by the accountant general and enfaced for payment at a treasury will lapse three months after enfacement
A:-Statement 1 is correct
B:-Statement 2 is correct
C:-Both are correct
D:-Both are not correct
Correct Answer:- Option-C
Question89:-Revenue paid to Government on account of a demand not yet due should be credited to
A:-PW Deposit
B:-Civil Deposit
C:-Revenue Deposit
D:-Proper revenue head
Correct Answer:- Option-D
Question90:-The register maintained in state treasury for the record of all cash and transfer transactions which pass through the head 'adjusting account between central and state governments' in the
central and state accounts
A:-Register in Form TA 24
B:-Register in Form TA 26
C:-Register in Form TA 25
D:-Register in Form TA 3
Correct Answer:- Option-D
Question91:-The transfer of treasury savings bank account to another treasury will not be done in the month of
A:-January
B:-December
C:-April
D:-March
Correct Answer:- Option-D
Question92:-When a receipt of remittance to Government account is lost the payee can claim
A:-another receipt
B:-certificate of remittance
C:-duplicate receipt
D:-none of these
Correct Answer:- Option-B
Question93:-The bulk of the stock of adhesive stamps and stamped papers should be kept in the
A:-Cash chest
B:-Currency chest
C:-Single lock strong room
D:-Double lock strong room
Correct Answer:- Option-D
Question94:-The protective enfacement in a bill shall be recorded in
A:-Red ink
B:-Blue ink
C:-Black ink
D:-any one of the above
Correct Answer:- Option-A
Question95:-An increment register will be maintained by the __________ in Form 9 A prescribed in Vol II of Kerala Financial Code.
A:-District Treasury Officer
B:-Drawing Officer
C:-Sub Treasury Officer
D:-Controlling Officer
Correct Answer:- Option-B
Question96:-Who is Personally responsible for the correct maintenance of Treasury Bill Book?
A:-Drawing Officer
B:-Junior Superintendent
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C:-Treasury Officer
D:-Accounts Clerk
Correct Answer:- Option-A
Question97:-Which among the following items are kept outside the purview of the Letters of Credit?
A:-Refund of PW Deposit
B:-Refund of Retention money
C:-Salaries and Wages
D:-All of the above
Correct Answer:- Option-D
Question98:-No correction of Treasury accounts of a past year relating to Government Revenue or expenditure can be admitted later than the
A:-31st March of the Financial year
B:-15th April of the succeeding year
C:-20th May of the succeeding year
D:-7th April of the succeeding year
Correct Answer:- Option-C
Question99:-The list of objections that may arise in the course of pre audit of bills or other claims in Treasuries are given in
A:-Appendix 3 of KTC Volume II
B:-Appendix 8 of KTC Volume II
C:-Appendix 21 of KTC Volume II
D:-Appendix 27 of KTC Volume II
Correct Answer:- Option-D
Question100:-Instructions for the transfer of Govt moneys from one treasury to another and between a treasury and the bank etc are issued by the
A:-RBI Governor
B:-Director of Treasuries
C:-Governor after consultation with the RBI
D:-Finance Secretary
Correct Answer:- Option-C
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