Page 1 of 8
- 2018
Limited Departmental Competitive Examination Assistant Account
Officer – 2018
Paper 1 : FINANCIAL RULES AND PROCUDURES & BOOK KEEPING
:1
Time allowed : 3 hrs Maximum marks : 100
: :
Mode of Exam - Open Book Examination with following Books
Allowed
-
1. Swamy’s Compilation of General Financial Rules, 2017
2. Swamy’s Compilation of P&T Financial Handbook Vol. I
3. Appendix V to the Postal Account Manual Vol. 1
4. Government Accounting Rules, 1990
1. , 2017
2. I 3. I 5
4. , 1990
Schema of Question Paper is of three parts
Part A – One Compulsory question of 20 marks
Part B – Three(3) questions of which two(2) are to be attempted. 20
marks each for the two attempted questions
Part C - Three(3) questions of which two(2) are to be attempted. 20
marks each for the two attempted questions
Quote Rules in support of your answers
– 20
– . 20
- . 20
Page 2 of 8
PART : A
- Q. No.1 (a) From the following balances extracted from the books
of a
trader, prepare Trial Balance as on 31st March, 2016 : (10
Marks)
Cash in hand 4200
Cash at Bank 16800
Q. No. 1 (b) Rectify the following errors:- (5 Marks)
Cash sales Rs.16,000
(ii) were posted as Rs.6,000 in sales account.
(iii) were posted to commission account.
Page 3 of 8
Q. No. 1 (c) From the following particulars of Asha & Co.
prepare a bank
reconciliation statement on December 31, 2014. (5 Marks)
Overdraft as per passbook 20,000
Interest on overdraft 2,000
Cheque issued but not presented for
payment
6,500
Wrongly debited by the bank 500
1. () 31 , 2016 (Trial Balance) : (10 )
4200
16800
16000
50000
(Drawing) 18000
105000
12000
Page 4 of 8
1 () : - (5 )
16,000
(i)
(ii) 6,000
(iii)
1 () 31 , 2014 (5 )
2,000
200
6,500
- 6,000
500
PART B
Q. No.2 (a) Describe the procedure for procurement of goods and
services
through e-Market Place (GeM). (15 Marks)
(b) Write short notes on any one of the following: - (5
Marks)
(i) Excess Expenditure
(ii) Remission of Revenue
2 ( (- (GeM) (15 )
2 ( ( ( ) (5 )
(i
Page 5 of 8
ii)
Q. No.3 What do you understand by the term “Last Pay
Certificate”?
When and for what purpose is it issued? What information is
contained in it? Describe the procedure in detail. (Marks:
20)
Or
(a) Balancing of Cash Book
(b) Contingent Charges and their classification
3. ?
? -
(20 )
- (2X10 = 20 )
()
()
Q. No.4 Write comments on any five of the following: (5x 4= 20
Marks)
(i) Standards of Financial Propriety
(ii) Public Account
(vii) Capex Model.
4. 5 – (5 X 4 = 20 )
Page 6 of 8
(i)
(ii) (iii)
(iv)
(v)
(vi)
(vii)
Q. No.5(a) Explain in brief criteria for determining whether
expenditure
should be classified under Heads of Capital Section or
Revenue
Section of Consolidated Fund.
(b) What is the criteria for write-off of balances from Debt,
Deposit, Suspense and Remittance heads closed to balance and
classification thereof in Accounts. (2X10 = 20 Marks)
5. ()
() , , ?
(2 X 10 = 20 )
Q. No.6 Answer the following questions :- (10 x 2 = 20 Marks)
(i) What is Major head for booking all Postal Revenue
Receipts?
(ii) What is Major head for booking all Postal Revenue
Expenditure?
(iii) What is Major head for booking all Capital Layout on Postal
Services?
(iv) What is Major head for booking of Income Tax recovered from
the salaries of office employees?
(v) What is Major head for booking of salary expenditure of P &
T Audit Office?
Page 7 of 8
(vi) What is Major head for booking all GPF payment to Postal
Employees?
(vii) What is Major head for booking of HBA Advances recovered from
the salary of the employees?
(viii) What is Major head for booking all type of National Savings
Deposits?
(ix) What is Major Head for booking suspense accounts
(Postal)?
(x) What is the Major and Sub Major Head for booking the
expenditure on Agency Services?
6. : (10 X 2 = 20 )
(i) ?
(ii) ?
(iii) ?
(iv) ?
(v) ?
(vi) ?
(vii) ?
(viii) ?
(ix) ) ( ?
(x) ?
Q. No.7 Write short notes on following. (5 x 4= 20 Marks)
(i) Accounting Period
(iii) Revenue Recognition
(iv) Accrual Accounting
(v) Book Keeping
7 . (5 X 4 = 20 )
(i)
(ii)
(iii)
(iv)
(v)
Page 1 of 9
Limited Departmental Competitive Examination
Assistant Account Officer – 2018
Paper II : Service Rules
Mode of Exam - Open Book with following Books Allowed
1. Swamy’s Compilation of FR SR Part-I : General Rules 2. Swamy’s
Compilation of FR SR Part-II : Travelling Allowances 3. Swamy’s
Compilation of FR SR Part-III : Leave Rules 4. Swamy’s Pension
Compilation 5. Swamy’s Compilation of GPF Rules 6. Swamy’s CEA
Rules 7. Swamy’s Compilation of CCS LTC Rules 8. Swamy’s
Compilation of CCS CCA Rules 9. Swamy’s Compilation of Conduct
Rules 10. RTI Act 2005 11. Constitution of India
Schema of Question Paper is of three(3) parts
• Part A – One Compulsory case study/numerical question of 20
marks
• Part B – Three(3) questions of which two(2) have to be attempted.
20 marks each for the two attempted answers
• Part C - Three(3) questions of which two(2) have to be attempted.
20 marks each for the two attempted answers
• Quote Rules in support of your answers
Part A
Question 1. From the following particulars, calculate the pension
and retirement
gratuity admissible to an officer governed by the CCS (Pension)
Rules,
1972.
b) Joined service as temporary Operator : 5-1-1986
c) Confirmed as Operator : 1-12-1987
d) Promoted and appointed substantively in ITS on : 1-11-1994
e) Officer availed only Earned leave and half pay leave as
admissible
from time to time.
f) He was officiating and drawing pay of Rs.144200/- in level 14
in
Pay Matrix from 1-1-16 with DNI on 1-7-2016.
Page 2 of 9
g) He was granted leave not due for 72 days with effect from
1-8-2017
at the end of which he was permitted to retire voluntarily due
to
personal illness.
h) The officer died on 16-11-2017 leaving behind his wife and
two
sons whose dates of birth are 17-3-96 and 21-8-98
respectively.
His wife also died on 2-12-17. What additional gratuity and
pension
will be admissible to the family and for what period?
Please give explanations along with rule provisions for the
calculations
made. (20 Marks)
Part B
Question 2. a) Explain the term "Fees" and "Honorarium". Bring out
clearly the
difference between the two? (6 marks)
b) Can Departmental proceedings be instituted after retirement? If
so,
under what conditions? (6 marks)
c) When is departmental or judicial proceeding deemed to be
instituted? (8 marks)
a) Maternity Leave (5 Marks)
b) Paternity Leave (5 Marks)
c) Child adoption Leave (5 Marks)
d) Child care leave (5 Marks)
Question 4. a) What is the LTC entitlement of fresh recruits and
how are they
regulated in the first eight years? (2 marks)
b) What is the definition of family for LTC? (3 marks)
c) How are the claims of LTC be adjusted in case of delayed
submission? (5 marks)
d) What is a GPF Advance? What is the maximum amount that can
be
withdrawn from GPF? Shri 'T' is retiring on superannuation on
30-
04-2009. He has submitted an application to the competent
Page 3 of 9
authority on 01-04- 2008 that his rate of GPF subscription may
not
be changed and the subscription may continue to be recovered
till
his last pay bill i.e. April 2009. Is it in order to accede to
his
request? Explain why? (4 marks)
e) Is cost of books/dress reimbursable while claiming
Children
Education Allowance? Whether Children Education Allowance can
be claimed monthly? (2 marks)
f) Is Child Care Leave (CCL) admissible when EL is at credit
of
individual? What is the maximum limit of CCL? Can it be availed
in
parts? (2 marks)
g) Is transport allowance admissible in all the cases? (2
marks)
Part C
Question 5. a) Distinguish between Censure and Warning. (2
marks)
b) (i) Can a decision taken by the disciplinary authority on
conclusion
of departmental proceedings be varied by that authority or
its
successor before it is communicated to the Govt. servant
concerned? (2 marks)
(ii) Can request of the accused officer for inspection of
documents
relied upon be denied by the disciplinary authority in case
where a formal enquiry is considered necessary. (2 marks)
(iii) What are the orders under CCS (CCA) Rules, 1965 against
which no appeal to the higher authority lies? (2 marks)
c) How is suspension of a person to be regulated during pendency
of
criminal proceedings, arrests or detentions? (6 marks)
d) Comment on the following:
(i) Acquisition of movable property by a Government servant in
his
own name or in the name of a member of his family. (2 marks)
(ii) Availing of free transport by a Government servant from
persons
with whom he/she has official dealings. (2 marks)
(iii) Investment by a Government servant in
stocks/shares.(2marks)
Page 4 of 9
a) What is a public authority? (4 Marks)
b) Is there any provision of Appeal under the RTI Act? (4
Marks)
c) What are the Minor penalties as mentioned in CCS CCA
Rules?
(4 Marks)
d) Name any four Fundamental Rights (4 Marks)
e) Name any four Fundamental Duties (4 Marks)
Question 7. a) Bring out the significance of the terms “Sovereign,
Democratic,
Republic and Secular” as mentioned in the Preamble. (10
marks)
b) Through how many Lists have powers been distributed between
the
Union and the States in India? Name them and give at least
four
examples of each. (10 marks)
***************************************************************************
,/ – 2018
)79 II : *
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10. 2005
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BC . $
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!
3. - BC 3 B . 20 B/ BC
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BC 1. !" $ CCS (Pension) Rules, 1972 !
#G 3 / UV 3
) , : 14-8-1962
Page 6 of 9
) # Z 3 3 ! : 5-1-1986
) Z 3 5 : 1-12-1987
) ITS 3 , [: 1-11-1994
) - #G : G : .
) 1-1-16 ^_[ # 14 3 officiate 1,44200/- ` Ba
DNI 1-7-16
) ,3 1-8-2017 72 ^$ ! leave not due , 3 ,3
c[ #V /
) 16-11-2017 / / . d
, e 17-3-96 21-8-98 2-12-17 /
/ ; ! ! ;[
3 #G ?
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? (6 )
) [ / G # ? ^ ,
;#$ 3? (6 )
) , G # ? (8 )
BC 3. ka !3:
) / (5 )
Page 7 of 9
) V (5 )
) V (5 )
BC 4. ) Z$ . [ o 3 ! d?
(2 )
) ! ; [ ; ? (3 )
) 3 $
? (5 )
) , 5 U (GPF Advance) [ ? , 5
(GPF) ! [ ? p ’T’ 30-04-2009
/ d ,$ 01-04-2008 B ^
GPF # 3
! u B 2009
[ #G ? [$? (4 )
) [ V$ ! / #$/ ; B G ?
[ V$ ! / ! ? (2 )
) G v [ V [Child
Care Leave (CCL)] #G ? CCL [ ? [
$ 3 ! ? (2 )
) [ ; / $ 3 #G ? (2 )
Page 8 of 9
BC 5. ) ‘’ ‘’ (2 )
) (i) [ G^$ 5G / B x !
G G , B
/ x ? (2 )
(ii) [ 3 ; C ,
/ B x #
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(iii) CCS (CCA) Rules, 1965 d "
V B ? (2 )
) G, { ^ u
! ? (6 )
) !" ^a 3 :
(i) G x ; #
/ U . (2 )
(ii) G x $ : S ;
; . (2 )
(iii) x #[ / $ (stocks/shares) 3 . (2 )
BC 6. ka !3:
) G B (Public Authority) [ ? (4 )
) [ B ?
(4 )
Page 9 of 9
) $ (CCS CCA Rules) 3 S" (Minor
Penalties) d? (4 )
) ! $ (4 )
) ! Gc (4 )
BC 7. ) B# 3 "G "G!, u., ~ G" v$
/ . (10 )
) 3 ~$ $ 3 [ ; d? ,3
***************************************************************************
Page 1 of 5
– 2018
Limited Departmental Competitive Examination Assistant Account
Officer – 2018
Paper III : Postal Account
Time allowed : 3 hrs Maximum marks : 100
: :
Mode of Exam - Open Book Examination with following Books
Allowed
-
1. Postal Accounts Manual Vol-I 2. Postal Accounts Manual Vol-II 3.
Swamy’s Compilation of DFPR, 1978 4. Schedule of Financial Powers
5. FHB Volume-II
1. I
2. II
3. , 1978
4. 5. II
Schema of Question Paper is of three parts
Part A – One Compulsory question of 20 marks
Part B – Three questions of which two are to be attempted. 20 marks
each for the two attempted questions
Part C - Three questions of which two are to be attempted. 20 marks
each for the two attempted questions
Quote Rules in support of your answers
– 20
– . 20
- . 20
Page 2 of 5
Question 1. A Government servant drawing a basic pay of Rs.18000
(12600+5400
GP) was sanctioned Rs.4,00,000 as House building advance, which was
paid in two instalments of Rs.2,00,000 each in March 2006 and
September 2006. The advance is to be repaid in 100 instalments of
Rs.4,000 each. Rate of interest is 8.5% per annum. Recovery of
advance commenced from the pay of January 2007. If the official
wants to repay the advance with interest on 20.05.2008, calculate
the amount payable by the official. (20 Marks)
1. 18000 (12600 + 5400 ) 4,00,000 , 2006 2006 2,00,000 4,000 100
8.5% 2007 20.05.2008 , (20 )
Part B
Question 2. (a) What is the “Annual Finance Accounts” of the
Central Government? Elucidate the main duties of an Accounting
Authority with reference to the Department of Posts. Who compiles
the annual accounts of the Department of Posts for incorporation
into the combined Finance and Revenue Accounts of the Central
Government? (5+8+2 Marks)
(b) What are the major Heads of Accounts under which the receipts
and
expenditure relating to Department of Posts are classified? (5
Marks)
2. () " " ?
? (5+8+2 )
() ? (5 )
Page 3 of 5
Question 3. What are the important points which should be borne in
mind at the time of completing Internal Audit Inspection of a unit
before submitting inspection report to Director / Dy. Director of
concerned PAO by the Accounts Officer of Internal Audit Inspection
Party. (20 Marks)
3. (Audit) / - I (20 )
Question 4. (a) Write short notes on (i) Examination of Monthly
Account (5 Marks) (ii) Classified abstract (5 Marks)
(b) What are the different types of statistical returns in respect
of
Savings Bank prescribed to be submitted by the PAO concerned to
Postal Directorate. (10 Marks)
4. () :- (i) (5 ) (ii) (5 )
() -
I (10 )
Part C.
Question 5. (a) What are the checks prescribed for the Disbursing
Officer at the
time of making payment of pension? (10 Marks) (b) Write a short
note on undrawn pension and arrears of pension.
(5 Marks) (c) Write a short note on Register of pension payment
orders.
(5 Marks)
5. () I (10 )
() (5 )
() (5 )
Page 4 of 5
Question 6. (a) Write short notes on ‘cash account’ and ‘cash
balance report’ submitted by HOs to PAO on 1st day of each month
for previous month. (5+5 Marks)
(b) Describe briefly ‘HO cash book’ and ‘Postmaster’s Balance
Sheet’. (5+5 Marks)
6. () ‘ ’ ‘ ’ ( ) , I (5+5 )
() ‘ ’ ‘ ’
I (5+5 )
Question 7. Comment on the following citing schedule number of
financial power and serial number of schedule of financial power
etc.
(a) A Head of Circle procured an office equipment amounting Rs.
15
Lac on the advice of IFA. (5 Marks)
(b) A SSPOs sanctioned Rs. 6000/- for embedding of cash chest in a
S.O. of his Division. (5 Marks)
(c) What is the maximum limit of financial power of Head of
Circle/Regional PMG in respect of purchase of Computers for
replacement under Non-scheme (erstwhile non-plan) expenditure? (5
Marks)
(d) What is the financial power of SSPOs in respect of renting of
building for office use without FRAC in the following types of
cities? (5 Marks)
(i) ‘X’ Cities (erstwhile A-1 & A Cities) (ii) ‘Y’ Cities
(erstwhile B-1 & B Cities) (iii) ‘Z’ Cities (erstwhile other
cities)
7. I () ‘ ’ (...) 15
‘ ’ I (5 )
Page 5 of 5
() 6000/- I (5 )
() ‘ ’ ( ‘-’)
/ (5 )
() ' ' (FRAC)
?(5 ) (i) ‘X’ ( A-1 & A)
***************************************************************************
Page 1 of 8
– 2018
Limited Departmental Competitive Examination Assistant Account
Officer – 2018
Paper IV : Telecom Account, USOF and Taxation
I V : ,
Time allowed : 3 hrs Maximum marks : 100
: :
Mode of Exam - Open Book Examination with following Books
Allowed
-
1. Swamy’s Compilation of New Pension Scheme
2. Income Tax Act (Bare Act with Amendments only)
3. GST Act (Bare Act with Amendments only)
1. 2. ( ) 3. ( )
Schema of Question Paper is of three parts
Part A – One Compulsory question of 20 marks
Part B – Three questions of which two are to be attempted. 20 marks
each for the two attempted questions
Part C - Three questions of which two are to be attempted. 20 marks
each for the two attempted questions
Quote Rules in support of your answers
– 20
– . 20
- . 20
Page 2 of 8
-
Question 1(a) : XYZ LTD is a TSP and providing services in UP(E)
Circle. The
Gross revenue and other details as per XYZ LTD’s statement of
revenue & license
fee for four quarters is as under for the FY 2016-2017:
Amount in INR Crores
Gross Revenue 10 15 15 10 50
Deductions Claimed 4 6 6 4 20
AGR as per Company 6 9 9 6 30
LF Deposited 0.48 0.72 0.72 0.72 2.64
After verification CCA office disallowed Rs. 5 crores out of the
claimed deductions as
follows:
Deductions Disallowed 0 2 2 1 5
(Applicable License Fee is 8%.)
On the basis of the above calculate the following:
i. Adjusted Gross Revenue (5 Marks)
ii. License Fee payable (5 Marks)
1 (): l 2016-17
Q1 Q2 Q3 Q4
10 15 15 10 50
4 6 6 4 20
6 9 9 6 30
0.48 0.72 0.72 0.72 2.64
5 , I
0 2 2 1 5
8% :
i. (5 ) ii. (5 )
Question 1(b): Mr. Ramesh is employed by the Central Government.
For the
previous year 2017-18, his basic salary is Rs. 1050000 per annum.
Besides, he gets
Dearness Allowance of Rs. 60000 per annum and Transport Allowance
of Rs. 43200
per annum. The Central Government contributes 10% of (Basic Salary
+ Dearness
Allowance) towards NPS. The contribution of Mr. X towards NPS is
Rs. 111000.
Besides, Mr. Ramesh paid Rs. 36500 towards Life Insurance Premium,
a sum of Rs.
1440/- deducted from his salary towards CGEIS. He also contributed
Rs. 500 per
month towards Central Government Health Scheme. He is having a
residential
house constructed with the help of borrowed money from a scheduled
commercial
bank and paid Rs. 210500 towards Interest on borrowed money.
Compute the total
Income of Mr. Ramesh and also calculate tax liability thereon? (10
Marks)
1(): 2017-18 , 1050000 , 60000 43200 10% ( + ) 111000 . , 36500 ,
1440 / - 500 210500 | - ? (10 )
PART –B
- Question 2. Answer the following:
2 : i. An agreement has been signed by USOF with M/s CSC
e-Governance
Services India Limited for setting up of Wi-Fi Choupal at 5,000 GPs
as a Pilot
Project on 31.03.2017. What are the salient points of the financial
conditions
contained in section VI of this agreement? (5 marks)
Page 4 of 8
i. 31.03.2017 5,000 - M/S - VI ? (5 )
ii. Define Liquidated Damage? How long should old accounting/CDR
record be
maintained by the service provider under USOF? (5 marks)
ii. ? (5 )
iii. Define SGST, CGST and IGST and differentiate them with the
help of an
illustration. What is GSTR-4 and GSTR-9 Return? (3+2 Marks)
iii. , I 4 9 ? (3+2 )
iv. What is New Pension Scheme (NPS) for Central Government
Employees?
How many types of accounts are available under NPS? Briefly
describe these
accounts. (5 marks)
iv. () ? ? (5 )
Question 3: Answer the following:
3: : i. Differentiate between Capex and Opex Subsidy? What is
Centage in USOF
agreements? (5 marks)
i. I ? (5 )
ii. Are the following persons required to take registration under
GST Act? Give
answer as Yes or No. (0.5 marks for each – 5 marks)
(a) Persons making inter-state supply,
(b) Casual taxable persons, irrespective of the threshold
specified
(c) Persons who are required to pay tax under reverse charge
(d) Non-resident taxable persons
(e) Persons who are required to deduct tax under section 37
(TDS)
(f) Agents
Page 5 of 8
(g) Input service distributor
(h) Supply of goods or services through electronic commerce
operator, other
than branded services
(i) Every electronic commerce operator
(j) Aggregator who supplies service under his brand name or his
trade name
ii. ? (0.5 = 5 )
()
()
()
()
() 37( )
()
()
() - ,
() -
()
iii. What are the advantages of joining National Pension Scheme?
Describe the
system of investment of contribution in National Pension
Scheme?
(6+4 Marks)
iii. ? / (6+4 )
Page 6 of 8
Question 4: Answer the following:
4: : i. Provide full form of USOF. Name two Wi-Fi hotspot schemes
being sponsored
by USOF. What is the objective of Bharat-Net Scheme? (1+2+2 =5
marks)
i. (USOF) - ?
(1+2+2=5 )
ii. There is provision of Partial withdrawals from NPS before exit.
Enumerate the
purposes for which it is allowed. How many times and at what
intervals it is
allowed? (5 marks)
ii. (EXIT) ? (5 )
iii. What are the advantages of registration under GST Act? (10
Marks)
iii. I (10 )
PART –C
– Question 5: Answer the following:
5: : i. Describe the House Rent Allowance related provisions used
in calculation of
Salary Income in Income Tax Act 1961? (6 Marks)
i. 1961 I (6 )
ii. When is TDS to be deducted and deposited by the DDO? (4
marks)
ii. ? (4 )
iii. What is the time schedule of payment of License Fee by an
Access Service
Provider as per Financial Conditions of Unified License (UL)
Agreement?
(5 Marks)
iii. () ? (5 )
Page 7 of 8
iv. Describe the terms and conditions as prescribed under the
Unified License
Agreement in respect of Bank Guarantees which the Telecom Licensees
are
required to comply with. (5 Marks)
iv. (UL) , (5 )
Question 6: Answer the following:
6: : i. Answer the following questions based on the provision of
Income Tax Act:
a. Is pension income taxed as salary income? (1 Mark)
b. Is Family pension taxed as salary income? (1 Mark)
c. Is leave encashment taxable as salary for a government employee?
(2 Marks)
d. What is the taxability of House Rent allowance (HRA)? (3
Marks)
e. Are retirement benefits like PF and Gratuity taxable for
government
employee? (1 Mark)
f. Are arrears of salary taxable? (1 Mark)
g. If no taxes have been deducted from salary, is there any need
for employer to
issue Form-16 to the employee? (1 Mark)
i. : . ? (1 ) . ? (1 ) . ?
(2 ) . () ? (3 ) .
? (1 ) . ? (1 ) . , -16
? (1 )
Page 8 of 8
ii. Enumerate any five admissible deductions to be allowed by DDO
to Salaried
employees for the FY 2017-18? (5 Marks)
ii. 2017-18 | (5 )
iii. Describe the concept of ‘minimum AGR’ as introduced under NIA
2012
(Auction of 800 & 1800 MHz band), and elaborate its application
with the help
of an example. (5 Marks)
iii. 2012 (800 1800 ) ' ' , (5 )
Question7: Answer the following:
7: : i. What are the provisions regarding penal interest and
penalty for delayed /short
payment of license Fee by an Access Service Provider as per
Financial
Conditions of Unified License (UL) agreement? (5 Marks)
i. () / ? (5 )
ii. Who has to deduct tax from Salary? Briefly mention the method
of TDS
deduction of salaried employees. (5 Marks)
ii. ? I (5 )
iii. Discuss in details the provisions regarding Exit from New
Pension Scheme
(NPS) for government sector subscribers as per Pension Fund
Regulatory and
Development Authority (Exits and Withdrawals under NPS) Regulations
2015, in
following situations:
a. On attaining the age of superannuation (retirement) (5
Marks)
b. Death before superannuation (5 Marks)
iii. ( ) 2015 () : ) () (5 ) ) (5 )
Page 1 of 14
# ' -.0 34 03 - 2018
Limited Departmental Competitive Examination Assistant Account
Officer – 2018
Paper V- Logical, Analytical & Quantitative Abilities and Lang.
Skill -X Z V – \] , 'Xa & c 4
Time allowed : 3 hrs Maximum marks : 100 : , : Schema of Question
Paper is of two(2) parts
• Part A : This part consists of 25 questions. All Questions are
compulsory. Each question carries 2 marks for correct response, -½
mark for incorrect response and 0 for no response
• Part B : Candidates have the option to select either English or
Hindi language questions. However, both section 1 & 2 should be
answered in same language.
12 5 ;
• – @ 25 12 C 12 EG C 1H I K M 2 , K M -½ K U 0
• – IYZ [ UI 12; C (1) (2) K I |
Part-A -
(This part consists of 25 questions. All Questions are compulsory.
Each question carries 2 marks for correct response, -½ mark for
incorrect response and 0 for no response.) ( @ 25 12 C 12 EG C 1H I
K M 2 , K M -
½ K U 0 )
1. If in a city the rate of telephone calls is 50 paise per call
for first 100 calls, 25
paise per call for the next 50 calls and 20 paise per call for
calls made after 150
calls, then in Rs. 60 how many calls can be made?
Page 2 of 14
U @ I g 1 100 M 50 1E , 50 M 25 1E 150 , M 20 1E , 60 h @ i i C? a)
140 b) 150 c) 160 d) 175
2. A boy’s age is one fourth of his father’s age. The sum of the
father’s age and
boy’s age is 50. What will be the father’s age after 12
years?
g k l g k g l g k U 50 , 12 l g k n ? a) 38 b) 62 c) 55 d) 52
3. The number nearest to 75070 which is divisible by 65 is-
75070 E o n 65 G lr ? a) 75075 b) 75065 c) 74945 d) 75010
4. The average age of 4 boys five years ago was 9 years. On
including a new boy,
the present average age of all the 5 boys is 14 years. What is the
present age
of the new boy?
G G ; g k 9 G uM ; g G k 14 G g G k i ? a) 14 b) 15 c) 16 d)
19
5. A shopkeeper allows a discount of 12% to his customer and still
gains 10%.
Find the Marked Price of the article which costs Rs. 400-
n i v 12% g 10% U v g 400 x i y i ? a) 600 b) 550 c) 580 d)
500
6. 64% of a number is 416. Find 85% of that number-
i o 64% U 416 , o 85% n ?
Page 3 of 14
a) 552.5 b) 552 c) 553.5 d) 553
7. What is the sum of 15% of Rs. 34 and 40% of Rs. 60?
34 h 15% 60 h 40% U U , i ? a) 31.10 b) 31 c) 30 d) 29.10
8. If 15 men take 60 days to complete a job, find the number of
days taken by 45
men to complete it-
i G G @ U 15 zn 60 U; C, G 45 zn i U; @ G @? a) 15 b) 17 c) 18 d)
20
9. A train 280 metres long is moving at 60 Km/hr. What is the time
taken (in
seconds) by the train to cross a tunnel 220 metres long?
280 u 60 i 1E g { I 220 u @ i (} @) ? a) 20 b) 25 c) 30 d) 35
10. Raju purchased 550ml of milk every day. If the cost of 1 litre
of milk is Rs 44/-,
how much will he pay in 45 days ?
550 MII I 1 I y 44 h , 45 U; @ i ? a) Rs 1098 b) Rs 1079 c) Rs 1089
d) Rs 1099
11. A monkey starts climbing a tree 20 feet tall. Each hour he
climbs 3 feet and
slips back 2 ft . How much time would it take the monkey to reach
the top?
20 g x 1H 3 g 2 g i G @ i ?
a) 21 hrs b) 12 hrs c) 18 hrs d) 15 hrs
Page 4 of 14
12. There is an order of 19000 quantity of a particular product
from a customer. The
firm produces 1000 quantity of that product per day out of which 5%
are unfit
for sale. In how many days the order will be completed?
[ i H g 19000 5 U 1EU H g 1000 5 HU @ 5 1E g n - i U; @ ?
a) 18 b) 19 c) 20 d) 22
13. The average monthly income of a person in a certain family of 5
is Rs
10000.What will be the average monthly income of the person in the
same
family if the income of one person is increased by Rs 1,20,000 per
year?
zn; i @ 1E zn x. 10,000 1E @ 1E zn n U i zn g @ 1,20,000 1EG g ,
?
a) Rs. 12,000 b) Rs. 16,000 c) Rs. 20,000 d) Rs. 34,000
14. One fifth of Ramu’s expenditure is equal to one half of its
savings. If his monthly
income is Rs 6300, how much amount he saves?
z Uv g Uv g M 6300 h , i ?
a) Rs 1550 b) Rs 1800 c) Rs 2000 d) Rs 2350
15. If Cost Price of an article is Rs. 600 and Selling Price is
Rs.650. The gain or
loss percent is:-
U i x 600 l x 650 , 1E E
a) 8*2/3% loss b)8*1/3%gain c)2*1/3%loss d)7*1/3%gain
16. How will you write 1/3 on as percent 1/3 1E @ M@
(a) 33% (b) 30% (c) 33*1/3% (d) 75%
Page 5 of 14
17. The population of a town is 10,000 now and was 8,000 two years
ago. If it grows
at the same rate, what will it be 2 years hence?
i g o 10,000 ( ) G G 8,000 ) ) U o , g G g o n
a) 12000 b) 12500 c) 2750 d) 12755
18. A manufacturer’s list price is 40% above the manufacturing
cost. He allows a
trade discount of 10% on the list price. What is his profit in
percent based on
cost price?
EG v i y , y 40% , i y 10% y 1E x @
a) 30% b) 28% c) 25% d) 26%
19. Multiply 48.08X12.5 48.08 12.5 @
a) 600.0 b) 601.0 c) 6010 d) none of the above
20. If 75% of a number is added to 75, then the result is the
number itself. What is
the number?
U i o 75% @ 75 vx I o 1 o n ?
a) 60 b) 200 c) 250 d) 300
21. How many bricks , each measuring 25 cm x 11.25 cm x 6cm will be
needed to
build a wall of 8m length 6m breadth and 22.5cm thick
U u 8 , 6 22.5 , M 25 x 11 .25 x 6 g i @ ?
a) 5600 b) 6400 c) 6900 d) None of the above
Page 6 of 14
@ i MM ; ?
a) 1 b) 10 c) 100 d) None of the above
23. A person allows 10% discount for cash payment from the marked
price of toy
and still he makes a 10% gain. What is the cost price of the toy
which is marked
Rs770?
zn i g g , M 10 1E i 10 1E g g n , g i g x. 770 ?
a) Rs. 610 b) Rs. 620 c) Rs. 630 d) Rs. 640
24. The following figure shows the expenditure of Mr Sharma. If his
salary is Rs
25000/-, find the expenditure incurred by him on food.
EuM G z G C U 25000 / - , i z E |
house rent 10%
Page 7 of 14
a) Rs 5500/- b) Rs 6750/- c) Rs 7000/- d) Rs 6000/-
25. Study the diagram below and identify the region representing
women who are
educated but not unemployed
E ,5 Y5 g @ MY (educated) U (Woman) 1MG i (unemployed) I
a) A, D, G b) B only c) D, E, F d) D, G
10%
13%
Part-B -
Note- Candidates have the option to select either English or Hindi
language questions. However, both section 1 & 2 should be
answered in same language.
- 34k m o3 -Xq s (1)
(2) x 3 |
ENGLISH (Section 1)
(Section-1 consists of 15 questions. All Questions are compulsory.
Each question carries 2 marks for correct response, -½ mark for
incorrect response and 0 for no response.) In questions 1 to 3 fill
in the blank with correct alternative given-
1. The court ........ cognisance of the criminal’s work.
a) took b) made c) gave d) allowed
2. Gold is very costly, we .......... afford it.
a) may b) don’t c) can’t d) will
3. Draft has been ___________ accordingly.
a) Amended b) Rectified c) corrected d) None of the above
4. People in all parts of the world play Football. (Rewrite in
Passive voice.)
a) All parts of the world Football is played. b) All parts of the
world People play Football. c) Football is played in all parts of
the world. d) In all parts of the world People play Football.
5. An empty space without air in English is called
a) Vacuum b) Vacum c) Vaccum d) Vacumm
6. The phrase “a feather in one’s cap” means:
a) A symbol of achievement b) A symbol of disappointment c) A
symbol of rejection d) A symbol of happiness
7. What is the synonym of “PERUSAL”
a) Scrutiny
b) Read loudly c) Reject d) Approve
8. We are quickly approaching the deadline given by the
headquarter. (Find the
adverb.) a) quickly b) approaching c) deadline d) headquarter
9. The opposite of “MANIFEST”
a) Unmistakable b) Apparent c) Obscure d) Irrelevant
10. Find the appropriate word that best represents the give set of
words.
“A person whose thoughts are turned inwards” a) Expressive b)
Invertebrate c) Intelligent d) Introvert
11. Choose the most effective word from the given words to fill in
the blank to make
the sentence meaningfully complete:- He was punished for the
......................... of his duty. a) Criticism b) Immaturity
c) Percolation d) Dereliction
12. In the following sentence two words are missing. From the given
choice select
the most suitable words:- Gandhiji’s speeches always brought out
his ....... for India and the well being of its...... a) Sadness,
family b) Greatness, residents c) Joy, land d) Love, people
13. Synonym of the word “Grave” is
a) Given b) Serious c) Greed d) Hard
14. Which one is the closest meaning of “Temporal”
(a) Mild (b) Holy (c) Worldly (d) Angry
15. Fill in the blanks to make the sentence correct You are trying
to drag me----------------a controversy- (a) In (b) Into (c) from
(d) for
Page 10 of 14
ENGLISH (Section 2)
Question 1. Write précis of following paragraph in 100 words (7
Marks)
The new education policy is a break from our colonial past. It is a
major departure from tradition. How? It proposes to reduce the gap
between education and employment as quickly and effectively as
possible, and to make the education system at all stages respond to
the needs of the productive system of modern India. Second, it
emphasises national unity against national fragmentation. Third, it
emphasises the need to change the soulless, chilling, end-of-term
external examination system which stifles everything that is vital
in a good student.
For the first time, we have an education document that says it
wants to
transform the colonial heritage we have inherited from the British
into a system which will be suited to the requirements of a
self-reliant independent India. All that British required were
white-collared people who would be good administrators to run their
empire in this part of the world. So, we had an education structure
dominated by arts and science programmes that suited their
requirements. This system, which is not linked with the productive
sectors of our developing economy, still persists and dominates the
education front even today. However, the requirements of free India
have changed. We do not need demonstrators alone but builders as
well. The education sector has not been able to keep pace with this
change.
The new education policy is attempting to strengthen the links
between
education and work through programmes of functional literacy at the
primary and school levels, vocationalisation at the secondary,
higher secondary and lower tertiary levels and through
specialisation at the tertiary and higher tertiary levels. In India
this is of crucial importance because it has been deeply ingrained
in us that work pollutes thinking and thinking pollutes work, that
is, if you touch the book, you should not touch the plough, and if
you touch the plough, you should not touch the book.
The second major element of the new educational policy, where it
emphasises
national unity against national fragmentation, is again a break
from the colonial tradition. Education rooted in colonial India
highlighted the differences in many regions and races in the
country. So far it has strengthened fragmentation, now education
should become an instrument of integration.
Third, the examination system is the one single negative aspect of
the modern
education system, says the new education policy. Such a system
steers the children in the wrong direction, forcing them to give
more importance to marks than knowledge, in the process depriving
them of the excitement of studying and discovering new facts.
Page 11 of 14
These are the three major thrusts via which the new education
policy is trying to steer the country. And in order to succeed,
there has to be developed a system of autonomies and
accountabilities that go together. Unfortunately in India, we
either have so much of autonomy that nothing works or so much of
accountability that nothing works again. Can we introduce a system
of autonomy and accountability that go together? This appears to be
the purpose of the new education policy.
Question 2 Draft an official letter to Member (Finance), Department
of Telecom,
apprising her of the acute shortage in AAO cadre being faced by
your office and how it can be solved. (200 Words) (7 Marks)
Question 3. Write note with full justification to advertise product
and services of
Department of Posts through Delhi Metro Train Wrap (Advertisement
through Delhi Metro Rail). The proposal should be for three months
advertisement campaign costing about Rs. 1 crore to be released
through DAVP. Proposal should be put up for in principle approval
of competent authority. (6 Marks)
Page 12 of 14
o3 (-1)
( @ 15 12 C 12 EG C 1H I K M 2 , K M -½ K U 0 )
E- U ; E I ly @
1. X l - a) Y b) c) G d) M
2. {| l -
a) b) c) l d)
3. ]~ Z - a) b) G c) d) Y
E- U ly; ; n; I G @
4. - a) @ b) - c) d) E2
5. 3 a) I b) c) a b ; I d) a b ;
E- U n @ n v n ly @
6. oq ] ] ......... a) v, b) v c) vl d) uG
7. n :-
a) KG |
b) KG |
c) KG g
d) KG g |
Page 13 of 14
a) 1H
b) 1H
c) 1H
d) v
9. ‘ ’ lIG
a) b) 1 c) l I d) M 10. n
s ] ,
a) g , C G
b) C G , g
c) g C MG G
d) H C
11. I l “.|”
a) b) c) d)
12. I l : “o”
a) U b) c) x d) H U
13. , , , l5 i G C?
a) 2 b) c) d) 14. ‘v’ lIG -
a) l b) c) d) y 15. I U
a) b) r c) d) r
Page 14 of 14
o3 (-2)
-X 1. - 100 4 (7 )
E 1E -yl M xI G
5 @ x@ I ; , 1E @ i
x i , v ;
i M , ; i ,
E o lv E 2 ; @ U ;
,Gg M vEg i g I
U; 1E
, I ; I- M 1E l
i I E M @ - C
l v I C i ; vEg
i @ I g x; M l xI
@ vEg ,Gg G I l I
@ 1E I g i ; v E
-X 2. G-5 g @ v lK, l
,; g G Y I E; G ; (7 )
-X 3. lM H l Uy I
I l I ,H M@ 1v @
I l M g x
I E v E (in principle approval)
***************************************************************************
Page 1 of 16
– 2018
Limited Departmental Competitive Examination Assistant Account
Officer – 2018
Paper VI : Information Technology SET: A
isij 6 lwpuk izkSn~;ksfxdh
Time allowed: 3 hours Maximum Marks: 100
: :
(MODE OF EXAM: PRACTICAL, WITHOUT BOOKS)
(ijh{kk dh fof/k – iz;ksxkRed fcuk iqLrdksa ds )
Instructions:-
i) All Questions are compulsory
ii) Part A is for 30 marks and Part B is for 70 marks.
iii) Part A will contain 15 Multiple Choice Questions of 2 marks
each, 1 for correct
answer and 1 for typing in Microsoft Word in FONT SIZE 14.
iv) Candidate has to choose the correct option for each question,
type and save the
correct response (answer) in a Microsoft Word File. For example: If
(a)
Information Technology is the correct answer for Question No. 1,
then candidate
has to type 1. a) Information Technology.
v) Candidate has to prepare and save 3 files – File 1:
AXXXXXXX.doc/AXXXXXXX.docx (MCQ and WORD), File 2:
BXXXXXXX.xls/BXXXXXXX.xlsx (EXCEL) and File C:
CXXXXXXX.ppt/CXXXXXXX.pptx
(POWERPOINT) where XXXXXXX is the Roll Number of the
candidate.
vi) Candidate will have to format the files to take print-out of
answers on A4 sheets
made available by the Invigilator for this purpose.
vii) Candidate must ensure that each sheet of paper bears his/her
roll number in a
box on the top right corner of the paper. The following drawing may
be referred:
Page 2 of 16
1.
2. 30 70
3. 2 15 1 14 1
4. 1 () , 1. )
5. - File 1:
AXXXXXXX.doc/AXXXXXXX.docx (MCQ and WORD), File 2:
BXXXXXXX.xls/BXXXXXXX.xlsx (EXCEL) and File C:
CXXXXXXX.ppt/CXXXXXXX.pptx (POWERPOINT) XXXXXXX
6. A 4
7. :
1 2 3 4 5 6 7
SET A
Answer 1
a) Abcdefgh
b) Ijklmnopq
SET A
Answer 2
a) Monitor
b) CPU
c) Printer
d) Keyboard
¼d½ eksuhVj
¼[k½ CPU
¼x½ fizUVj
2. How would you rename a file/document?
a) By double clicking on its icon
b) By left clicking on its icon and choosing rename from short cut
menu
c) By right clicking on its icon and choosing rename from short cut
menu
1 2 3 4 5 6 7
mRrj 1
v) lij
c) oj
mRrj 2
vki fdlh Qkby@MkWD;wesaV dk uke dSls cnysaxs ?
¼d½ vkbZdu ij Mcy fDyd djds
¼[k½ vkbZdu ij ysQ~V fDyd vkSj shortcut esU;w esa ls jhuse dks pqu
dj
¼x½ vkbZdu ij jkbV fDyd vkSj shortcut esU;w esa ls jhuse dks pqu
dj
¼?k½ mijksDr esa ls dksbZ ugha
3. Once a file/document is deleted, which statement is true?
a) File/document is deleted forever
b) File/document is sent to Recycle Bin and can be restored
c) File/document is sent to Recycle Bin, but can’t be
restored
d) File/document is hidden in my documents folder
tc ,d Qkby@MkWD;wesaV fMfyV djrs gSa] dkSu lh LVsVesaV lgh gS
?
¼d½ Qkby@MkWD;wesaV ges’kk ds fy, fMfyV gS
¼[k½ Qkby@MkWD;wesaV fjlkbdy fcu esa Hkst fn;k gS vkSj mls fjLVksj
dj ldrs gS
¼x½ Qkby@MkWD;wesaV fjlkbdy fcu esa Hkst fn;k gS vkSj mls fjLVksj
ugha dj ldrs gS
¼?k½ Qkby@MkWD;wesaV ekbZ MkWD;wesaV QksYMj esa gkbM gks x;k
gS
4. How will you maximize the size of a window, whose size is
reduced?
a) By double clicking on top bar
b) By clicking on sign
c) By clicking on
Page 5 of 16
vki foUMks ds lkbt+ dks dSls djksxs] ftldk vkdkj de gks x;k gS
?
¼d½ VkWi ckj ij Mcy fDyd djds
¼[k½ bl fu”kku ij fDyd djds
¼x½ bl ij fDyd djds
¼?k½ ¼d½ vkSj ¼[k½ nksuksa
5. Space between two lines can be changed in the following
menu:-
a) Paragraph
d) Font
buesa ls fdl esaU;w es tkdj nks ykbuksa ds chp dk Lisl cny ldrs gSa
?
¼d½ iSjkxzkQ
¼?k½ QkWUV
a) Orientation
b) Margin
¼d½ vksfj,UVs”ku
Page 6 of 16
¼[k½ ekftZu
¼?k½ VscYl
a) Include new text and remove old text
b) Remove old text and restore new text
c) Remove new text and restore original text
d) None of the above
UNDO cVu ds iz;ksx ls D;k gksxk ?
¼d½ u;k VSDLV buDywM vkSj iqjkuk VSDLV jhewo gksxk
¼[k½ iqjkuk VSDLV jhewo vkSj u;k VSDLV jhLVksj gksxk
¼x½ u;k VSDLV jhewo vkSj vksjhftuy VSDLV jhLVksj gksxk
¼?k½ mijksDr esa ls dksbZ ugha
8. While editing an excel worksheet that was saved earlier, if you
want to save the edited
sheet without losing the original one, which command should you
use?
a) Save
c) Either a) or b)
d) None of the above
,slh ,Dlsy Qkby dks ftls igys lso fd;k x;k Fkk dks ,fMV djrs le;]
;fn
vki vksfjftuy Qkby dks [kks, fcuk ,fMfVM dks lso djuk pkgrs gS]
rks
buesa ls dkSu lh dekUM iz;ksx djsaxs ?
¼d½ Save
Page 7 of 16
¼[k½ Save As
¼x½ ¼d½ vkSj ¼[k½ nksuksa
¼?k½ mijksDr esa ls dksbZ ugha
9. To drag a selected range of data to another worksheet in the
same workbook, use
a) Tab
b) Alt
c) Shift
d) Ctrl
,d gh odZ’khV esa MsVk dh ,d p;fur jsUt+ dks fdlh vU; odZcqd esa
Mkyus ds
fy,] iz;ksx djsaxs ?
¼?k½ Ctrl
10. Button to click to add up a series of numbers
a) Auto sum
b) Formula button
c) Quick total
d) Total button
la[;kvksa dh Ja[kyk tksM+us ds fy, cVu ?
¼d½ Auto sum
¼[k½ Formula button
Page 8 of 16
¼?k½ Total button
11. A power point presentation will have the following
extension:-
a) ppe
b) pow
c) ptp
d) ppt
ikojiksbUV iszta+sVsu dk buesa ls dkSu lk ,DlVsau gS ?
¼d½ ppe
¼[k½ pow
¼x½ ptp
¼?k½ ppt
12. What is the effect used to replace one slide with
another:-
a) Animation
b) Slide transition
c) Custom Animation
d) Reset Animation
,d LykbM LykbM gS ?
¼d½ Animation
Page 9 of 16
¼?k½ Reset animation
a) Edit-chart
b) Insert-picture-chart
c) Insert-chart
d) View-chart
¼d½ Edit-chart
¼[k½ Insert-picture-chart
¼x½ Insert-chart
¼?k½ View chart
a) rajesh@com
b) www.rajesh@com
c)
[email protected]
d) Rajesh.com@123
¼d½ rajesh@com
¼[k½ www.rajesh@com
¼x½
[email protected]
Page 10 of 16
15. You send a mail and get a message that delivery failed, what is
a possible reason?
a) Receiver is not logged into his computer
b) Receiver is busy
c) email address is wrong
d) your internet is faulty
vkius esy Hksth vkSj fMfyojh Qsy dk eSlst vk tk;s] D;k laHkkfor
dkj.k gks
ldrk gS ?
¼d½ izkIr drkZ us dEI;wVj ij ykWx&bu ugha fd;k gS
¼[k½ izkIr drkZ o;Lr gS
¼x½ bZ&esy irk xyr gS
¼?k½ vkidk bUVjusV nks"kiw.kZ gS
Page 11 of 16
1. Reproduce the following paragraph in MS WORD. (20 marks)
(i) Draw a Text Box (2)
(ii) Format the above paragraph EXACTLY as above (16)
(iii) Count the words in above paragraph and type it in place of X
(2)
BOOK REVIEW
THE MAGIC DRUM & OTHER FAVOURITE STORIES
1. AUTHOR - The author of this book is Mrs. Sudha Murty. She is
a
prolific writer in English and Kannada. She has written many:
Novels
Travelogues
Collections of short stories
2. ABOUT THE BOOK – This book is a collection of delightful and
timeless
folktales from around the world. My favourite stories are –
a. Nine Questions for a Princess: This story is about an
intelligent
princess who will marry he man who can ask her a question she
cannot answer.
b. A Lesson For The Uncles – This story is about an orphan boy
who
outwits his greedy uncles many times.
c. The Magic Drum – This is a story about an old couple who
was
cheated off their money but was saved by a magic drum.
3. WHAT I DIDN’T LIKE ABOUT THE BOOK – The names of some of
the
characters and places are too long.
Word Count = X
Page 12 of 16
2. fyf[kr vuqPNsn dks ,e,l - oMZ esa cuk;sa ! (20 vad)
1. ,d VsDV ckWDl cuk;s (2 vad)
2. vuqPNsn dks fcYdqy mlh rjg QkWjesV djsa tSls mij fd;k x;k gS (16
vad)
3. vuqPNsn ds 'kCnksa dh x.kuk djsa vkSj X ds LFkku ij Vkbi djsa (2
vad)
-
,
,
()
()
()
'kCn x.kuk - X
Page 13 of 16
3. Prepare a MS EXCEL Table as shown below (30 marks)
World Production of Crops in 2017
Sl. No. Country Production of Crops* Total
Production*
Wheat Rice Sugar Cotton
Total A B C D
Gross World Production K
*In metric tonnes
Formula for L =
(i) Calculate values of A, B, C, D, E, F, G, H, I, J, K L, M, N, O
P and Q using
Formulas and write in the Table (17)
(ii) Write the formula for calculating L in the cell provided for
it (5)
(iii) Format the Table EXACTLY in the same way as shown above
(8)
Page 14 of 16
3- ,e,l - ,Dlsy esa fuEufyf[kr rkfydk dks cuk;s (30 vad)
1- A, B, C, D, E, F, G, H, I, J, K, L M, N O, P Q dh x.kuk dj ds
rkfydk esa fy[ks
(17 vad)
2- L dh x.kuk djus dk QkWjewyk fu;r lsy esa fy[ksa (5 vad)
3- miZ;qDr rkfydk dks mlh rjhds ls djsa tSls dh mij fd;k x;k
gS
(8 vad)
*
*
1 Hkkjr 23454.6 98654.1 23425.3 45637.7 E L
2 phu 45637.7 43621.8 34278.6 64239.1 F M
3 vesfjdk 98654.9 45637.7 12356.8 23425.3 G N
4 :l 34278.6 12356.9 12345.2 12556.9 H O
5 czkthy 12356.9 23425.3 41637.7 34278.6 I P
6 vkWLVsfy;k 23425.3 34278.6 12356.9 2387.2 J Q
dqy A B C D
lezx fo’o mRiknu K
*
L QkWjewyk =
Page 15 of 16
4. Prepare a POWER POINT PRESENTATION slide EXACTLY in same way as
shown
below. (20 marks)
Page 16 of 16
4 ,d ikWoj i~okabV LykbM cuk;s tks fcYdqy uhps nh gqbZ LykbM
tSlh
fn[ks (20 vad)
Page 1 of 15
– 2018
Limited Departmental Competitive Examination Assistant Account
Officer – 2018
Paper VI : Information Technology SET: B
isij 6 lwpuk izkSn~;ksfxdh
Time allowed: 3 hours Maximum Marks: 100
: :
(MODE OF EXAM: PRACTICAL, WITHOUT BOOKS)
(ijh{kk dh fof/k – iz;ksxkRed fcuk iqLrdksa ds )
Instructions:-
i) All Questions are compulsory
ii) Part A is for 30 marks and Part B is for 70 marks.
iii) Part A will contain 15 Multiple Choice Questions of 2 marks
each, 1 for correct
answer and 1 for typing in Microsoft Word in FONT SIZE 14.
iv) Candidate has to choose the correct option for each question,
type and save the
correct response (answer) in a Microsoft Word File. For example: If
(a)
Information Technology is the correct answer for Question No. 1,
then candidate
has to type 1. a) Information Technology.
v) Candidate has to prepare and save 3 files – File 1:
AXXXXXXX.doc/AXXXXXXX.docx (MCQ and WORD), File 2:
BXXXXXXX.xls/BXXXXXXX.xlsx (EXCEL) and File C:
CXXXXXXX.ppt/CXXXXXXX.pptx
(POWERPOINT) where XXXXXXX is the Roll Number of the
candidate.
vi) Candidate will have to format the files to take print-out of
answers on A4 sheets
made available by the Invigilator for this purpose.
vii) Candidate must ensure that each sheet of paper bears his/her
roll number in a
box on the top right corner of the paper. The following drawing may
be referred:
Page 2 of 15
viii)
ix)
funsZ'k %&
1. 2. 30 70
3. 2 15 1 14 1
4. 1 () , 1. )
5. - File 1:
AXXXXXXX.doc/AXXXXXXX.docx (MCQ and WORD), File 2:
BXXXXXXX.xls/BXXXXXXX.xlsx (EXCEL) and File C:
CXXXXXXX.ppt/CXXXXXXX.pptx (POWERPOINT) XXXXXXX
6. A 4
7. :
1 2 3 4 5 6 7
SET B
Answer 1
a) Abcdefgh
b) Ijklmnopq
SET B
Answer 2
a) 680 bytes
b) 680 kb
c) 680 Mb
d) 680 GB
¼d½ 680 bytes
¼[k½ 680 kb
¼x½ 680 Mb
¼?k½ 680 GB
2. How would you move an icon on the desktop?
a) By double clicking on the icon
b) By right clicking on the icon
c) By left clicking on the icon and moving the cursor
d) By keeping the left click pressed and moving the cursor
1 2 3 4 5 6 7
mRrj 1
v lij
c oj
mRrj 2
MsLDVkWi ij vki vkbdu dks dSls ewo djsaxs ?
¼d½ vkbdu ij Mcy fDyd djds
¼[k½ vkbdu ij jkbV fDyd djds
¼x½ vkbdu ij ySQ~V fDyd djds vkSj dlZj dks pyk dj
¼?k½ ySQ~V fDyd nck dj vkSj dlZj dks pyk dj
3. How would you create a new folder?
a) By left clicking
b) By double clicking and choosing create new folder from short cut
menu
c) By right clicking and choosing create new folder from short cut
menu
d) None of the above
vki u;k QksYMj dSls cuk;saxs ?
¼d½ ysQ~V fDyd ds }kjk
¼[k½ Mcy fDyd vkSj shortcut esaU;w esa ls Create new folder pqu
dj
¼x½ jkbV fDyd vkSj shortcut esaU;w esa ls Create new folder pqu
dj
¼?k½ mijksDr esa ls dksbZ ugha
4. How would you start an application in windows?
a) By left click
c) By right click
vki foUMks esa ,Iyhdsu dSls LVkVZ djsaxs ?
¼d½ ysQ~V fDyd ds }kjk
¼[k½ Mcy ysQ~V fDyd ds }kjk
¼x½ jkbV fDyd ds }kjk
Page 5 of 15
¼?k½ ysQ~V fDyd dks yEck nck;s j[k dj
5. Which file type indicates word document?
a) .msw
b) .wor
c) .doc
d) .wrd
dkSu lk Qkby izdkj oMZ MkWD;wesaV dks bafxr djrk gS ?
¼d½ .msw
¼[k½ .wor
¼x½ .doc
a) Header
b) Footer
ge dgk¡ ij ,d ist uaŒ Mky ldrs gSa
¼d½
¼[k½
¼x½ ¼d½ vkSj ¼[k½ nksuksa
¼?k½ mijksDr esa ls dksbZ ugha
7. Save As..dialog box is used
a) To save file by alternative name
b) To save file in other format of word
c) To save file for the first time
d) All of the above
Page 6 of 15
Save as Mk;ykWx ckWDl dk iz;ksx gS
¼d½ oSdfYid uke }kjk Qkby lso djusa ds fy,
¼[k½ oMZ ds vU; izk:e esa Qkby lso djusa ds fy,
¼x½ Qkby dks igyh ckj lso djusa ds fy,
¼?k½ mijksDr lHkh
8. Cell reference for cell range A2 to M12 is
a) A2:M12
b) A2.M12
c) A2;M12
d) A2,M12
¼d½ A2:M12
¼[k½ A2.M12
¼x½ A2;M12
9. For inserting a row
a) Right click on the row heading and select insert from short cut
menu
b) Right click on the row heading, select row
c) left click on the row heading, and select insert from short cut
menu
d) All of the above
row balVZ djusa ds fy,
¼d½ row gsfMax ij jkbV fDyd vkSj shortcut esU;w esa ls lsysDV
balVZ
¼[k½ row gsfMax ij jkbV fDyd] lsysDV row
¼x½ row gsfMax ij ysQ~V fDyd vkSj shortcut esU;w esa ls lsysDV
balVZ
¼?k½ mijksDr lHkh
Page 7 of 15
a) Cell name
d) Cell locator coordinates
Excel odZV ds Hkhrj cell dh igpku djrk gS
¼d½ lsy use
¼[k½ dkWye uaŒ vkSj row ysVj
¼x½ dkWye ysVj vkSj row uaŒ
¼?k½ lsy yksdsVj funsZ’kkad
11. Which command is used to move to next slide?
a) Space bar
b) Enter key
c) Mouse button
d) All of the above
vxyh LykbM ewo djusa ds fy, dkSu lh dek¡M gS?
¼d½ Space bar
¼[k½ Enter key
¼x½ Mouse button
¼?k½ mijksDr lHkh
12. Presentation Designs regulate the formatting and layout for the
slide and are commonly
called
Page 8 of 15
ikojiksbUV izstsUVsu fMtkbu tks LykbM QkWesZfVax vkSj ysvkmV dks
fu;af=r
djrk gS] D;k dgrs gS?
¼d½ Design plates
¼[k½ Templates
¼?k½ Design models
13. Symbols used to identify items in a list in a power point
presentation?
a) Icons
b) Markers
c) Bullets
d) Graphics
ikojiksbUV izstsUVsu esa items ds igpku ds fy, Symbol iz;ksx gksrk
gS
¼d½
¼[k½
¼x½
¼?k½
14. What normally happens when we delete an email from our
inbox?
a) Email is deleted and not available anymore
b) Email is moved to deleted items folder and can be
recovered
c) Email is moved to deleted items folder and can not be
recovered
d) Email is moved to the out box
gekjs buckWDl esa ls fMfyV bZ&esy djus ij vkerkSj ij D;k gksrk
gS
¼d½ bZ&esy fMfyfVM vkSj vc miyc/k ugha gS
Page 9 of 15
¼[k½ bZ&esy fMfyfVM vkbVEl QksYMj esa pyh tkrh gS vkSj mls
fjdoj dj ldrs gS
¼x½ bZ&esy fMfyfVM vkbVEl QksYMj esa pyh tkrh gS vkSj mls fjdoj
ugha dj ldrs gS
¼?k½ bZ&esy vkmVckWDl esa pyh tkrh gS
15. When you send an email to another person with an
attachment
a) You don’t have a copy of the mail
b) You have a copy of the sent mail in your sent items folder but
without attachments
c) You have a copy of the sent mail in your sent items folder and
with attachments
d) You have only attachments in your sent items folder
tc vki ,d vuqyXud (attachment) ds lkFk fdlh vU; O;fDr dks
bZ&esy
Hkstrs gSa
¼d½ vkids ikl Hksth esy dh dkWih ugha jgrh
¼[k½ vkids ikl Hksth esy dh dkWih sent items folder esa jgrh gS]
ijUrq attachment ugha jgrs
¼x½ vkids ikl Hksth esy dh dkWih sent items folder esa jgrh gS]
vkSj attachment Hkh jgrs gSa
¼?k½ vkids ikl sent items folder esa dsoy attachment gh jgrs
gSa
Page 10 of 15
1. Reproduce the following paragraph in MS WORD. (20 marks)
(i) Draw a Text Box (2)
(ii) Format the above paragraph EXACTLY in same way as above
(16)
(iii) Count the words in above paragraph and type it in place of X
(2)
SET B
DEFINITIONS
1) Anemometer: The instrument that is used to measures the
wind
speed.
2) Cyclone: A violent storm, often of vast extent, characterized by
high
winds rotating about a calm centre of low atmospheric
pressure.
3) Names of Cyclones:
typhoon.
iii. Tornado: A tornado is a dark funnel shaped cloud that is
made up of rotating winds that can be extremely violent.
4) Wind Vane: It is used to find direction of wind at a point. It
is also
called Weather Vane or Weather Cock. It consists of: A flat
metallic sheet generally cut into shape of a cock or
arrow which is mounted on disk and free to move around
an axial shaft and point in the direction of wind .
Word Count = X
Page 11 of 15
2. fyf[kr vuqPNsn dks ,e,l - oMZ esa cuk;sa ! (20 vad)
1. ,d ckWDl cuk;s (2 vad)
2. vuqPNsn dks fcYdqy mlh rjg QkWjesV djsa tSls mij fd;k x;k gS (16
vad)
3. vuqPNsn ds 'kCnksa dh x.kuk djsa vkSj X ds LFkku ij Vkbi djsa (2
vad)
B
-
-
()
()
'kCn x.kuk - X
Page 12 of 15
3. Prepare a MS EXCEL Table as shown below (30 marks)
PAYBILL OF OFFICE OF PAO FOR THE MONTH OF MAY 2018
Sl. No Name Designation Basic Pay HRA Gross Pay
Deductions Total Deductions Net Pay Income Tax CGEGIS
1 Smt. A GM 148500 28000 120
2 Mr. B Director 126500 20000 120
3 Mr. C Dy. Director 110400 15000 120
4 Smt. D Sr. AO 97500 NIL 10000 120
5 Mr. E AO 75300 8000 120
6 Mr. F SA 47200 6000 120
7 Mr. G JA 35100 NIL 120
Total
(i) Calculate HRA at the rate of 30% of Basic Pay for all employees
and enter it in
table in appropriate cell (6)
(ii) Calculate Gross Pay, Total Deductions, Net Pay for each
employee and then
calculate Total of each column of above table and enter it in table
in appropriate
cell (6)
(iii) Format the Table EXACTLY in same way as shown above (8)
Page 13 of 15
3- ,e,l - ,Dlsy esa fuEufyf[kr rkfydk dks cuk;s (30 vad)
2018
2 126500 20000 120
3 110400 15000 120
4 97500 10000 120
5 75300 8000 120
6 47200 6000 120
7 35100 120
1- 30%
(6 )
2- , ,
dh x.kuk dj esa fy[ksa (6 vad)
3- miZ;qDr rkfydk dks mlh rjhds ls djsa tSls dh mij fd;k x;k
gS
(8 vad)
Page 14 of 15
4. Prepare a POWER POINT PRESENTATION slide EXACTLY in same way as
shown
below. (20 marks)
Page 15 of 15
4 ,d ikWoj i~okabV LykbM cuk;s tks fcYdqy uhps nh
gqbZ LykbM tSlh fn[ks (20 vad)
Page 1 of 13
Financial Rules & Procedures and Book keeping
Solution: Q. No. 1 (a)
Trial Balance
(Debit)
(i) _________________________________________________________
(ii)
_________________________________________________________
Suspense A/c Dr. 10,000
To Sales A/c 10,000
(Cash sales Rs.16,000 were posted to sales account as Rs.6,000,
now
rectified)
(iii)
_________________________________________________________
(Cash sales posted to commission account instead of sales
account
now corrected)
(Marks: 5)
Solution Q. No. 1 (c)
Bank Reconciliation Statement of Asha & Co as on December, 31,
2014
Particulars (+)
Amount
Rs.
2. Interest on overdraft 2,000
3. Insurance premium paid by the bank 200
4. Cheque issued but not presented for
payment
6,500
6. Wrongly debited by the bank 500
7. Balance as per the cash book (overdraft) 26,500 26,500
(Marks: 5)
()
Dr
Page 4 of 13
50000
12000
Page 5 of 13
_________________________________________________________
16,000
( )
(ii)
_________________________________________________________
10,000
( 16,000 6,000 , )
(iii)
_________________________________________________________
16,000
( )
(Marks: 5)
1 ()
, 31, 2014
Page 6 of 13
20,000
2,000
3.
200
4.
5. -
6,000
6.
500
7. ( )
26,500 26,500
(Marks: 5)
Q. No.2 (b)(ii)Remission of Revenue- Rule 18 and 19 GFR
(Marks: 5 x 1 = 5)
Q No.3 Rule 227 and Appendix 9 of FHB Vol I
(Marks: 20x 1 = 20)
Q No.3(a)Balancing of Cash Book : FHB Rule 123-125
Q No.3 (b) Contingent Charges and their classification : Rule 331
and
333 of FHB Vol I (Marks: 10x 2 = 20)
Q. No.4 –
(i) / Standards of Financial Propriety :Rule
60 FHB Vol I
(ii) /Public Account :Rule 6(Chapter II of FHB Vol I)
(iii) / Periodical Increment Certificate : Rule 306
and 307 of FHB Vol I
(iv) / Buy back offer :Rule 176 GFR
(v) : Non tax Revenue :Rule 46 GFR
(vi) : Vote on Account : Rule 55 GFR
(vii) / Capex Model : 2(xxxi) GFR
(: 5 X 4 = 20)
Page 8 of 13
(b)Rule 38 of GAR 90
(Marks: 10 x 2 = 20)
Q. No.6
(i) MH-1201
(ii) MH-3201
(iii) MH-5201
(iv) MH-0021
(v) MH-2016
(vi) MH-8009
(vii) MH-7601
(viii) MH-8001
(ix) MH-8661
Q. No.7
(i)Accounting Period Concept
Accounting period refers to the span of time at the end of which
the financial.
statements of an enterprise are prepared, to know whether it has
earned
profits incurred losses during that period and what exactly is the
position of
its assets and liabilities at the end of that period, Such
information is required
by different use at regular interval for various purposes, as no
firm can wait
for long to know financial results as various decisions are to be
taken at
regular intervals on the basis of such information.
Page 9 of 13
The financial statements are, therefore, prepared at regular
interval, normally
after a period of one year, so that timely information is made
available to the
users. This interval of time, is tailed accounting period.
The Companies Act 1956 and the Income Tax Act require that the
income
statements should be prepared annually.
(ii) Going Concern Concept
The concept of going concern assumes that a business firm would
continue
to out its operation indefinitely, i.e. for a fairly long period of
time and would
not be liquidated in the foreseeable future. This is an important
assumption
of accounting as it provides the very basis for showing the value
of is in the
balance sheet.
An asset may be defined as a bundle of services. When we purchase
an asset,
for example, a personal computer, for a sum of Rs. 50,000 what we
are buying
really is the services of the computer that we shall be getting
over its estimated
life span say 5 years not be fair to charge the whole amount Rs.
50,000, from
the revenue of the year in which the asset is purchased.
(iii) Revenue Recognition (Realization) Concept
The concept of revenue recognition requires that the revenue for a
business
transaction should be included in the accounting records only when
it is
realized. Here two questions arise in mind. First. is termed as
revenue and
the other, when the revenue is realized.
Let us take the first one first. Revenue is the gross inflow of
cash arising from
(i) the sale of goods and services by an enterprise; and (ii) use
by others of the
enterprise's resources yielding interest, royalties and
dividends.
Secondly, revenue is assumed to be realized when a legal right to
receive it
arises. i.e. the point of time when goods have been sold or service
has been
Page 10 of 13
rendered. Thus, credit sales are treated as revenue on the day
sales are made
and not when money is received from the buyer.
(iv) Accrual Accounting
Under the accrual basis, however, revenues and costs are recognised
in the
period in which they occur rather when they are paid. A distinction
is made
between the receipt of cash and the right to receive cash and
payment of cash
and legal obligation to pay cash. Thus, under this system, the
monitory effect
of a transaction is taken into account in the period in which they
are earned
rather than in the period in which cash is actually received or
paid by the
enterprise. This is a more appropriate basis for the calculation of
profits as
expenses are matched against revenue earned in relation thereto.
(NCERT Book
for Accountancy, Para 2.4 of Chapter Theory Base of
Accounting)
(v) Book Keeping
The process of complete and systematic record keeping of the
monetary
transactions of an organization by the bookkeeper is known as
bookkeeping.
It is the activity of keeping full documentation of every single
financial
transaction of the entity to form a base for the accounting
process. The
purpose of bookkeeping is to disclose the correct picture of income
and
expenditure at the end of the accounting period.
The task of bookkeeping is performed by the bookkeeper who is
responsible
for recording the day-to-day business transactions like incoming
and outgoing
of cash, goods sold or purchased on credit, expenses incurred, etc.
in an
orderly manner. The bookkeeper captures the transactions in the day
books
like purchase, sales, purchase return, sales return, cash book,
journal, etc.
and posts them in the concerned ledger, after that trial balance is
prepared.
There are two methods of Bookkeeping:
(i)Single Entry system of Bookkeeping and,
(ii)Double Entry system of Bookkeeping
Page 11 of 13
. 7
(i)
,
,
,
, ,
,
,
1 9 56
(ii)
,
(iii) ()
(i)
; (ii) , ,
Page 12 of 13
,
,
(iv) ,
( NCERT Book for Accountancy, Para 2.4 of Chapter Theory Base of
Accountancy).
(v)
( ) , - , , , , , , , -
(i)
(ii)
(: 5 X 4 = 20)
Page 13 of 13
Answer Key to Paper II : Service Rules AAO Examination 2018
PART A Question 1. (Compulsory) Marks - 20 From the following
particulars, calculate the pension and retirement gratuity
admissible to an officer governed by the CCS (Pension) Rules,
1972.
a) Date of birth : 14-8-1962 b) Joined service as temporary
Operator : 5-1-1986 c) Confirmed as Operator : 1-12-1987 d)
Promoted and appointed substantively in ITS on : 1-11-1994 e)
Officer availed only Earned leave and half pay leave as admissible
from
time to time. f) He was officiating and drawing pay of Rs.144200/-
in level 14 in Pay
Matrix from 1-1-16 with DNI on 1-7-2016. g) He was granted leave
not due for 72 days with effect from 1-8-2017 at the
end of which he was permitted to retire voluntarily due to personal
illness. h) The officer died on 16-11-2017 leaving behind his wife
and two sons
whose dates of birth are 17-3-96 and 21-8-98 respectively. His wife
also died on 2-12-17. What additional gratuity and pension will be
admissible to the family and for what period?
Please give explanations alongwith rule provisions for the
calculations made.
Answer. Date of Birth : 14-8-1962 Date of Entry : 5-1-1986 Date of
Voluntary retirement : 1-8-2017 F/N Qualifying service Y M D Gross
service 31 6 27 Less non qualifying service - - - Net qualifying
service 31 6 27 Regulation of Pay Average emoluments (1-10-16 to
31-7-17) Period Emoluments Month Amount (1-10-2016 to 30-6-2016)
Rs.148500 9 1336500 (1-7-20117 to 31-7-2017) Rs.153000 1 153500
------------ 1489500 Therefore Average Emoluments (AE) for 10
months 1489500 / 10 = 148950 Pension admissible
I. 50% of AE : (148950*50)/100 = 74475 II. 50% of emoluments last
drawn : (153000*50)/100 = 76500
Hence Pension will be Rs.76500/- per month.
Retirement Gratuity Emoluments Rs.153000 + DA @ 7% of pay = 153000
+ 10710 = Rs. 163710/- 1/4th emoluments for each completed six
monthly period of qualifying service subject to maximum of 16 ½
times the emoluments or Rs.20 Lakhs whichever is less.
(163710*63)/4 = Rs.2578432.50/- Therefore Retirement Gratuity will
be Rs. 20 Lakhs. Family pension 30% of Basic pay subject to a
minimum of Rs.9000/- and a maximum of 30% of the highest pay in the
Government. (153000*30)/100 = Rs.45900/- per month (Note - In the
event of death of the pensioner immediately after retirement,
family pension at the enhanced rate of Rs.76500/- (restricted to
pension authorised on retirement) is payable from the date
following the date of his death till the date on which he would
have attained the age of 67 years if he had survived or for a
period of seven years whichever is earlier. Thereafter the family
pension is payable at the normal rates.) On the death of the
retired officer on 16-11-2017, the family pension at Rs.76500/- per
month is payable to his wife from 17-11-2017 to 2-12-2017 (she died
on 2-12- 2017). From 3-12-2017 the family pension at Rs.76500/- is
payable to the elder son up to 16-3-2021 (attains the age of 25
years on 17-3-2021). From 18-3-2021 the family pension at
Rs.76500/- per month is payable to the younger son up to 20-8- 2023
(attains the age of 25 years on 21-8-2023). There after the family
pension will cease to be payable. (Note - The son will become
ineligible for family pension from the date of his marriage or from
the date his income is equal to or exceeds Rs.9000/- per month plus
DR thereon whichever is earlier, if it is before attaining the age
of 25 years.) As the officer had already drawn the maximum
retirement gratuity of Rs.20 Lakhs, no gratuity is admissible to
the family. Explanatory provisions as basis for calculation Note 1
– As per Rule 31(2)(a) of CCS (Pension) Rules 1972, where the
Government Servant who has been granted leave not due resigns from
service or at his request is permitted to retire voluntarily
without returning to duty, the leave not due shall be cancelled and
his resignation or retirement will be taking effect from the date
on which such leave had commenced. Hence the officer shall be
deemed to have retired on 1-8-2017 F/N, i.e., from the date of
commencement of “leave not due”. Note 2 - With effect from
1-1-2006, son and daughter will become ineligible for grant of
pension from the date he/she gets married or from the date his/her
income is equal to or exceeds Rs.9000/- per month along with DR
thereon or if he/she attains the age of 25 years whichever is the
earliest.
Note 3 - In the case of retirement / death while in service taking
place on or after 1-1- 2006, Dearness Allowance admissible on the
date of retirement / death will be reckoned as emoluments for the
purpose of all types of gratuity. Note 4 - With effect from
1-1-2016, the ceiling on the maximum amount of retirement / death
gratuity has been raised from Rs.10 lakhs to Rs.20 Lakhs. Note 5 -
With effect from 1-1-2006, pension should be calculated @ 50% of
emoluments last drawn or 50% of AE whichever is beneficial (Rule
49(2) of CCS (Pension) Rules 1972). Note 6 - The extant benefit of
adding years of qualifying service for the purpose of computation
of pension and gratuity stands withdrawn with effect from 1-1-2006
vide GID below Rule 29 of CCS (Pension) Rules 1972. Hence no
weightage has been given for voluntary retirement. Part B
Question.2 (a) Explain the term "Fees" and "Honorarium". Bring out
clearly the difference between the two? (6 marks) Answer. Fee is a
recurring or non- recurring payment to a government as remuneration
for service done by him for a private person or for a public body
including a body administering a local fund, from a source other
than the Consolidated Fund of India or State or a Union Territory,
whether made directly or indirectly through the intermediary of the
government. It does not include: (a) unearned income such as income
form property, dividends and interest on securities and (b) income
from literary, cultural, artistic etc. efforts and income from
participation in sports activities as an amateur. Honorarium is a
recurring or non- recurring payment granted to a government servant
from the Consolidated Fund or India/State Union Territory as
remuneration for a special work of an occasional intermittent
character. Thus, the main difference between Fee and Honorarium is
the source from which payment is made. If the source is
Consolidated Fund of India /State/Union Territory, it is classified
as Honorarium, otherwise it should be classified as fee.
(Authority: Rule 2 (Definitions) FR-I) and (Authority: Para 310
& 311 FR Pt. I) Question. 2(b) Can Departmental proceedings be
instituted after retirement? If so, under what conditions? (6
marks) Answer. Yes. Departmental proceeding can be instituted even
after retirement subject to following conditions:- (i) Sanction of
the President shall be obtained before instituting such
proceedings; (ii) The proceedings shall not be in respect of any
event which took place more than 4 years such institution; (iii)
Proceedings shall be conducted by such authority and in such place
as the President may direct and in accordance with rules applicable
to departmental proceedings in which an order of dismissal from
service could be made in relation to the Govt. servant during his
service.
Question.2 (c) When is departmental or judicial proceeding deemed
to be instituted? (8 marks) Answer. (i) Departmental proceedings
shall be deemed to be instituted on the date on which the statement
of charges is issued to the Government servant or pensioner, or if
the Government servant has been placed under suspension from an
earlier date, on such date; (ii) Judicial proceedings shall be
deemed to be instituted- (a) In the case of criminal proceedings,
on the date on which the complaint or report of a Police Officer,
of which the Magistrate takes contingence, is made, and (b) In the
case of civil proceedings, on the date the plaint is presented in
the court. Answer 3: Write short notes on: a) -Maternity leave:
This leave is granted to a female government servant with less than
two surviving children for a period of 180 days from the date of
commencement. During maternity leave she shall be paid leave salary
equal to the pay drawn immediately before proceeding on leave.
Maternity leave may be combined with leave of any other kind.
Maternity leave for a total period not exceeding 45 days in the
entire service may also be granted to a female government servant
(irrespective of number of surviving children) in case of
miscarriage with Medical Certificate. b) - Paternity Leave :
Paternity leave is granted to a male government servant having less
than two surviving children for a period of 15 days at the
confinement of his wife and also on valid adoption of a child below
the age of one year. Leave salary will be equal to the pay drawn
immediately before proceeding on leave. Paternity leave can be
combined with any other kind of leave except casual leave and will
not be debited to the leave account. c) -Child adoption leave: It
is granted to a female government servant, having less than two
surviving children, on valid adoption of a child below the age of
one year, for a period of 180 days immediately after date of valid
adoption. Leave salary shall be equal to the pay drawn immediately
before proceeding on leave. Child adoption leave can be combined
with any other kind of leave due and admissible. It can be granted
up to one year reduced by the age of the adopted child on the date
of valid adoption. This will not be debited to the Leave Account.
d) -Child care Leave: This leave is granted to women employees
having children, below the age of 18 years for the two eldest
surviving children. Child care leave is granted for a maximum
period of 730 days to look after their needs during the entire
service and it can be combined with leave of any other kind. Child
care leave can not be demanded as a matter of right. Government
servant can not proceed on child care leave without prior approval
of the leave by the leave sanctioning authority. During the period
of the leave leave salary equal to the pay drawn immediately before
proceeding on leave may be paid.
Question. 4(a) What is the LTC entitlement of fresh recruits and
how are they regulated in the first eight years? (2 marks) Answer.
Fresh recruits of Central government may be allowed to travel to
their home town with their families on three occasions in a block
of four years and to any place in India on the fourth occasion.
This facility shall be available to the Government officers only
for the first two blocks of four years applicable after joining the
Government for the first time. The blocks of 4 years shall apply
with reference to the initial date of joining the Government even
though the employee changes the job within Government subsequently.
The existing blocks will remain the same but the entitlements of
the new recruit will be different in the first eight years of
service. O.M. No. 31011/4/2008-Estt.(A) dated 23.09.2008. Question.
4 (b) What is the definition of family for LTC? (3 marks) Answer.
For LTC purpose, family consists of (i) Spouse of the Govt. servant
and two surviving unmarried children or Step children. (ii) Married
daughters, who have been divorced, abandoned or separated from
their husbands and widowed daughters residing with and wholly
dependent on the Govt. servant. (iii) Parents and/or step parents
residing with and wholly dependent on the Govt. servant. (iv)
Unmarried minor brothers as well as unmarried, divorced, abandoned,
separated from their husbands and widowed sisters residing with and
wholly dependent on the Govt. servant provided their parents are
either not alive and are themselves wholly dependent on the Govt.
servant. Rule 4 of CCS(LTC) Rules,1988 read with O.M. No.
31011/4/2008- Estt.(A) dated 23.09. 2008. Question. 4 (c) How are
the claims of LTC be adjusted in case of delayed submission? (5
marks) Answer. Where advance has been drawn, the claim for
reimbursement shall be submitted within one month of the com