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    2014 September QNS

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    2014 September QNS

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    SAS previous year question paper

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    2014 SEPTEMBER QNS

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    SAS previous year question paper

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    21 views45 pages

    2014 September QNS

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    SAS previous year question paper

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    ar Sen feet DEFENCE ACCOUNTS DEPARTMENT arto Gran Bar (aR, @ Ue.) aaa —earT | S.A. S, EXAMINATION—PART I Fara September, 2014 ferrn : yyt wa [etre cet Star wien afte Sean Bet Fcaiat (Fecgie—faer gerat a ware) ‘SUBJECT : PAPER |—ORGANIZATION AND FUNDAMENTALS OF AUDIT AND ACCOUNTS (THEORY—WITHOUT BOOKS) ‘waWTime :3 We/Hours "a 945/Max. Marks : 100 ‘feronfora /Nores : 1. wtenelt gra 16 weet ATS 12 weal a see fe aT TT | Out of 16 questions, only 12 questions should be attempted by the candidates. 2. wee ye ane ate Sane sie aT spe F fre EET Each question carries EIGHT marks. FOUR marks are reserved for general excellence. 3. wet Sant sre a oer ow Beas fer aT ae | ‘Answers to all part questions should be written in one place only. ac ane fern A ae er et se a fe we aog 1 ae grr A gh eT Bg: EG TT eT | Only question number shail be indicated in the Answer Books. Reproduetion of complete question in the Answer Books should be avoided. Cm) em ew bar eta a ea eC ee 2 a ae on a caw fe oe ? (@ Can an employee refuse promotion ? Is he eligible for further promotion ? (2 5Marks) (a) goa see en ge Preven en Ps rae er a a a Pees eh erereen Tet : (©) Please name the PCDA/CDA offices which audits the Pay & Allowances of following : (i) Stee, see a tare age SHAT ‘Air Force Officers posted at Jorhat, Assam Gi) areen, wa ste ares Tae eT SrETTTT ‘Army Officers posted at Baramulla, J8K (2 s¥/Marks) ™ pea as refer rH wag oh Frm Pras gavel wt stam wy Hart Fe (© Please name the offices which update the following Office Manuals (i) refer Pr ge HT Vil, OMPart— Vill, 8/45 DAS/14-P-+- ai) raters Pram ge TT -IX, OMPart—Ix, (Gi), rar Fre gear HIT -X, OMPart-X, (iv) aratera Pree gee TT -X!; OMPart-XI; (2 S8Marks) (a) arr - Lares arta fd ett? (@) Whatis Part -1 Office Order? (2 s#5/Marks) 2. (a) Probe eam wean was 3 Seren dor ee were fe eel Frome a a ee neta SE wear rea sores t otk ae Frees ee Herter wee Ger ah Bs ae che EP eT feat wife | (@) Comptroller & Auditor General has raised serious objections to functioning of a Government Department during aduit. Government is unhappy and wanted to remove C&AG. Is it possibie ? Please comment. (2 sig/Marks) (Cw) Ha Ta veut Se Sa st dente S afore S gaa Peo Ca Tears FF cars Festal ee aT carta etait? (b) What happens to the Audit Reports of C&AG containing results of audit of Accounts of Union and States ? (2 s88Marks) (Cr) ear at dean fae Few argu afeerd crarstten arefeal st ote wae 2 Eee Reet wt (© Cana Section Officer in DAD waive audit objections ? Please comment. (2 si&/Marks ) (8) ate arsed a agate warita carat saftrandt wh seh fran sen @, ai war eter 7 (@ What happens if vouchers are not scheduled to LAO ? (2: #/Marks) 3.) qe amt A ae cine é fin sate, Shay Framech Sates wa wear tard wt feet ais ETE HH fon fry Fart er (soe) Ze seen ee Peet arg | a Sa a eh ar acta we | {@) Incertain cases itis possible to impose major penalty on a Government servant without holding any inquiry under CCS, CCA Rules. Please name two of them (2 sim/Marks) Ca) ew srg reel A otter at statin Sach eer aha | ae Fart @ 7 (b) An appeal in a disciplinary case has it period limitation. What is it ? (2 s¥5/Marks) Ct) we areas a gran S areucton er frre aan 7 (©) Whatis @ Statement of imputation of misconduct in a charge sheet ? (2 s5/Marks) (a) ede em eralere Sere 30 Wee A eh at ter eT a rae a a Fee aw ages ea fea | werd ear arc Prem a ee tears ete we a wR feat werd wer den were Fras gra st ng aw wre wet 7 GUT feo Fe | @ 30 staff members in a PAO have given a joint representation for leaving office one hour early due to likelyhood of heavy rain. ACDA-in-Charge refuses to accept such a representation. Ist correct action ‘onthe part of ACDA-in-Charge ? Please comment (2 /Marks) ° 3 4. CB) Uw amt sed 9 sree after mere Seo Ce ter wt eT a ree wT S| aT ae eta 2 fram a1 sete wt | (@ Acharged officer has requested for approachig a lawyer as his Defence Assistant. st permissible ? Mention the relevant rule. (2 at /Marks) (Ca) 3S Ral FoF de a ee a sik TT fang oe F ats sien HH EL (0) Please state the difference between Removal and Dismissal from service as Major Penalties. (2 s¥%/Marks) (7) we aReriere ended 2 ae gaflcier aifaen (fey Weer) = fea wa arr ar sere BE | (©) State one reason for a Review Petition in a disciplinary proceeding. (2 sm/Marks) (5) Uw ata we ects at tet et Ge sare fanart om Ler Fe TE we (ME) Te aa Gta) ee? ( Apenalty of withholding promotion was imposed on an employee. Please state whether its a Minor or Major penalty ? (2 siz/Marks) (5) ear den fron & araiera Faw ater 3 Se safest gen Paes ear ra octane ia reo stain at 8 geen afinen offre & ses we five vere wa feet oT aT e ? (@) One employee in DAD office has asked for marriage particulars of another employee as contained in Service Records. How can it be denied under RTI Act ? (2 9¥&/Marks) (a) Bans aafrare S wae webs ga F gra reer wt feoafral wt ore weed wt rear ae aT Tee aT femaferet aT ‘seuafen Fran sn aaa & 2 (©) Can the notings ofthe file be disclosed in case of a RTI application to obtain the same ? (2 sii Marks) (US ttre sehr sts ia ara wren we a few mae Five ae She AT et a ‘aiag a wae? (©) How can an individual approach Central information Commission (CIC) to obtain required information. underRT, Act? (2 338Marks) (3) we thant, oe we rt often & seis wei a Ger eR wei a we fg wr we Hoe ‘are fires fare art aret 5 A errata Parr # 2 (@ What is the amount of penalty that can be imposed by CIC for denying the information to an RT! applicant by a CPIO? (2 s¥e/Marks) 6. (®) NTT artern fat fd aed 7 (@) Whatis consolidated Fund of India? (2 = /Marks) (Ca) refs ford ae, age a aa chen orga a get ard #7 (©) What is the work of Central Accounts Section of RBI, Nagpur? (2 Marks) OD) wa Saat & fafdos de si ets tan wen & ak wena eT ? (©) Who prepares and signs Appropriation Accounts of Defence Services ? (2 s¥/Marks) 4 Ca) ear aera fare eer a ats (sees) fare an 4 fat ag eT ah ater a geen ote Far HE ame? (@ Inthe scheme of 4 digit code head allotted for a Major Head for Defence transactions, what does ‘1st digit indicate 7 (2: 5Marks) 1.) Beer ara wt ait eae ar Gis eats wa aT? (@) What is five tier arrangement of Classification structure of Govt, Accounts ? (2 s75/Marks) Ca) Uw fren vid (fetes Be) seyret ai ain & fore faraioe at mafia afe tea aie & fom =e safinpa & 2 (©) Adetailed Head is primary unit of Appropriation for demand for grants. Who is authorised to open it? (2 s¥8/Marks) (1) aw oan a i he rer Swe he freer omen @ | ay Frerotte ona a ante om a acl #7 (©) An expenditure is classified as Capital and Revenue. How do you classify the following expenditure ? i) ee ae Fatt raters & fore ate st Sree Furniture requirement of a newly built office Gi) We yeaa Ba fare ants Tavera Sa ‘Annual Maintenance Contract for a Telephone Exchange Gil) ee Byete a safest Procurement of a Laptop iv) War angers A arergape wane wferearon (feeteri2) Replacement of Air Conditioning system in an Aircraft (4 s#5/Marks) (3) earita Seana ara A war a fs afte Fash, Sse ee ew APE gO Te ee Be Sod S fere ow gw at TT Te ae a era rater seer Baie a fe ae sara safe (et) a = | Fas ee safe Fava on wre #2 (@ LAO has raised an objection that a truck has been detailed by a unit to collect few items from Railway Station without approval of C.O. of Unit. Unit has requested LAO to waive the objection. How can it be waived? (2 s5/Marks) (a) rete 3 es ae Fe ch Frcs praia hoe eth eg fev & fed a Stet a freon S Prorat | ea ea fram & ie eter fot on were 2 pT fee EL (b) An Army unit has submited a claim to CDA office where some figures have erasures. Can it be accepted under rule ? Please comment. (2 31%) Marks ) ov) ter Se ei cen era ah ee Sree =e eg HU | rT eT TEETH #7 (©) CGDAtumishes an Annual Audit Certificate to Ministry of Defence. What sits purpose ? (2 sievMarks) (9) wer dea meaPici gr ard Fry sarer Pes sree BH Ve rere A aoe oro we ae vr a pra ea fe one at ioe eae Fmt 7 (@ Ministry of Defence nas issued an order for the payment of a particular allowance to Army officers overtuling the order issued by CGDA. Isit in order? (2 se iMarks) 5 9.) Crain a fE-wfafte (eae TEA) monet fare wed 2 (@) What is Double Entry System of Accounting ? (2 si /Marks) Ce) gam 3 aR cereal Fr secte wt free grr denntearT em fiers anes S Pita ool at ote ate? (©) Please mention four documents by which Auditors check the financial results of a commercial organisation. (2 s¥8/Marks) (7) Beart ded th oti ot cd od a shah ae? (© Govt. Accounts are kept in three parts. What are they ? (2 si%/Marks) (| F11976 ASF festa a ary eH aga FP (@) What do you understand by Departmentalization of Accounts since 1976 ? (2 s¥e/Marks) 10. (@) charvtten aH ART aera (Fefiz) ent 2 (@) Whats spirit of Audit 7 (2 3%/Marks) (Ca) ent site fare wet 7 (©) What is permanent advance? (2 s¥5/Marks) (7) Weta than war Frise rare & sian orga a re far a fees Pearce Fag a hs ea ReL wa aeta at | (©) Please state one important check while carrying out Audit against regularity forthe bills received in ‘store section of a PCDA office ? (2 si Marks) (a) Frareter # is fe (Es) a ra ied & 7 (© Whatis the meaning of Three Esin Audit ? (2 s#%/Marks) 1. O%) Bea fretaten vint a oval ach a ate ae : (@) Please indicate the purpose of using the following heads : (1) oa win 2076 site td 105 Major Head 2076 & Minor Head 105, (ii) yea aitt 2077 at get 1 Major Head 2077 & Minor Head 111 a il), PELTINE 4076 Major Head 4076 Civ) Herein 0076 Major Head 0076 (4s /Marks) 6 (Ca) frefefen frat are dina aE (sts) viel an seca wet ge UH fan aera aay (©) Attempt to make a P.M. mentioning relevant code heads with following details : ret aferat at ade & fore UTR, fest a are om fae at ae HC A UH Se TA TT -areth aer werafey Bra 10,000/- & | saree at att 296 BCG, sare Rete 20% TA ore Fre aftr, arena wth 10% Ft a Tet stk sea Feren STAR | ‘Total amount to be paid to contractor in passing a bill received from a ASC Depot for purchase of fresh vegetables is Rs. 10,000/-, Income Tax to be deducted @2%, primary education surcharge of 20% on |.T. deduction, Secondary & higher education surcharge 10% of IT deduction. (4 s¥%/Marks) 12, CR) Um ven afte Safed eee ara ace eral ar eh | ea ter eT Fae sarc seat sited a afre A wer a eas aA wae 7 (@) Responsibility of physical verification of stores of an Defence Unit remains with executives. Is there any provision by which LAO can do physical verification of stores in an Unit ? (2 s%/Marks) Ca) WH USE 8 ww Se ee see ore eft fase me orm ifr rad arfa at 7 | Ustohe & free were Sh EU she, Pee wa oa a TTT e 7 (©) AnAOGE has objected to an expenditure on a high cost flooring in a Military building as irregular. How ‘can GE incur the expenditure by overruling AG GE ? (2.38 /Marks) (Fa we gfe srist errs carvden aftrerd st aa 3 a eH ee Tee 2 Eo feo wt | (© Can aUnit Commander deny information to Local Audit Officer ? Please comment. (2 si5/Marks) (3) wr aa efor & yates st ern at eee me at fata afer wer atone #1 ot fod shave. a ae ont fen é far ae sesh sie Sash ore a ee wer | eae ae e 2 EET feo wt | (@ AO GOC of a sub Area has been delegated financial powers to sanction the expenditure. He has | ordered Dy, GOC to sanction all expenditure on his behalf. Is it correct ? Please comment. (2 s46/Marks) 13, CB) Brien werent (fens cette) fared aed #7 (@) Whatis revised estimate ? (2 sm/Marks) Ca) smitten (aretees) fare fra aed & 7 ! (©) Whatis modified appropriation ? (2 Marks) (a) ata Freez vind a sre ae ae & 2 OT Te ToT | (©) What do you understand by Centrally Controlled Head ? Please give one example. 4 (2 s8%/Marks) | (3) SRF Sr (aferret we) fart wed e ? (@) What are supplementary grants ? (2 8/Marks) 14, (3) Fete FaPramreret 133 3 siete from & 2 (@) Whatisthe rule under FR. 133? (2 si5/Marks) (ca) pen a fies ow See a where et Fae a Pa Perse A ea aE weet ? () Isthere any provision in Financial Regulation to accept a tender other than lowest ?. (2 3#/Marks) Cy ae ar at we oerh Sehgal 3 fred 30 ed Sareea Seat st weg fere thaw at ate wT ‘arr 1a dem Pras 3 ners arate ard Ee sreetpe we Feat a ae Prog tT few et (©) C.E.0. of an Army Cantonment has employed daily wage labourers for carrying ‘out conservancy services since last 30 years. CDA has disallowed the payment being irregular. Is it in order ? Please comment. (2 s/Marks) (a) we Bam fia wierd ongeny st fata were & fares Seren 2 a fivit wen Bsa eT FCT wafer ? (@ ACFAdecides to overrule financial advice of IFA. What should he do? (2 stR/Marks) 15. (a) atett (Fare) ween orm fat aed & 7 (@ What is Bid Security ? (2 3i¢/Marks) (a) ha Re area ard ek & fare fa Patramnrc @ ats eat aT e 7 (©) What is provision under F.R. for issuing @ Certificate for lost vouchers ? (2 si&/Marks) Co) ey ae ere ad # free tet rer an ese RE A ee ee orem A et “aed el at Gaede she pra wal 7 (©) ASubedar in Army is admitted to a Private Hospital at Mumbai on a reference from a Military Hospital ‘there. Where his claim should be audited and paid ? (2 s%/Marks) (=) aa aa ww orem sien A rete search the t | set ae a ae wr ser omen Fret | eT ATT wen & sires Prast & argent saat one wea at oot? peer fearon we 1 (® An Army officer is posted at Indian Embassy at London, He has drawn advance of pay there. Is it subject to Income Tax deduction as per IT Rules of GOI ? Please Comment. (2 s¥&/Marks ) 16, aay wm are ah ers faven ren mls ave iz aretien wt ered a overs 7 te wt veg ech at retire Ft? (@ Is the Annual Training Grant to an unit subject to audit 7 What is the periodicity of submission of = Accounts 2 (2 sie/Marks) (a) og Sa a we fre A oes rarer a vel Sanita ew oer aH atl wre eB ar eA ATT car onfiey sprars finer & 1 gear ate gre wi ag arteMe we feorsh EL (©) AnArmy unit has paid TA/DA advance from ATG to an officer subject to post-audit, Please comment on action of the Unit (2 S¥/Marks) ‘ ® “ eae 4 ais sre af re i roe fr tate fect re af eH TE ? .& purchased furniture out of ATG. Are they permissible ? (© Anunit has hired vehicles (2 Marks) @ carta site fof fatten, go qe weed geval al ete eT are 1aeeea a fora fara oe & aH ae wee a sere fap rT fe? (@ College of Military Engineering, Pune needs to purchase some tot ‘hich grant should be made available to them for the purpose ? ;chnical books. The budget under (2 s5)Marks) i ee van ear ferent DEFENCE ACCOUNTS DEPARTMENT ritser chat Bar (UR, GER.) ater | S.A. 8. EXAMINATION—PART | ‘fara /September, 2018 fama: wer wa laine wen ran when ate Gran & yer Regia ?APER |I-ORGANIZATION AND FUNDAMENTALS OF AUDIT AND ACCOUNTS (carafe eres et eererat & ) (Precriea.—Wirw Boos) WTime 3 ¥/Hours aR SRVMax, Marks :100 femforat/Nores : 1. wdberelt grr 16 weet FO 12 weal a set fear rT ary | ut of 16 questions, only 12 questions should be attempted by the candidates. ‘wei wer one ste are sis aT erpeM & fre F | Each question carries EIGHT marks. FOUR marks are reserved for general excelience. weet ah at ail a are we et ear we Feat aT ag | Answers to all part questions should be written in one place only. san fren 8 eae wea at eh fee rer af, 1 am Gfesa wer a San we a eT ee | Only question number shall be indicated in the Answer Books. Reproduction of complete question in the ‘Answer Books should be avoided. 53a a Bade Far ar ora sete fae on ae | sae Re a aftr a sara sect fart aT safe 1 Reason must be given in support of the answers. Authority must be quoted in support of the answers. LO) Ue Sen sited & way a aera at at (eee) & fore area ent wt we we Prive Serato were (2a) SeTMT ra ee fore a ane eter Ree ore on fas Sea aes at aya ae aH on wat feowit at (@) The court orders for attachment of pay in respect of an AO were retumed by Admin (Pay) Section of a Principal Controllers’ Office with the remarks that his pay cannot be attached. Comment. (2. s¥e/Marks) C@) tm gun Fram frae S arate & um! aque Sarin we afte denver S aay Hae xe a safes act & fora aise ardt an @ 2 onter meant is & 7 (©) Whois the Competent Authority to impose minor penalty in respect of a Senior Auditor working in ‘M Section of a Principal Controllers/Controllers Office ? Who is the Appellate Authority ? (2 9m /Marks) (a) tan crea fase # ae afte candies 4 siere ws den Swe ah ant fare or st one a feowi wt 1 (©) A Senior Auditor in DAD requested for issue of Cert te of Service verbally. Comment (2 75 /Marks) S/45 DAS/14-P-IE = 2 ~ “en em wea Pb Sa Pe ero ree ra rota we BH wr fot fe ae eel araterarsteren raters 3 #1 feo (6 PCDAICDA decides to relax auait temporary in the matter which concern his own office/subordinate office. Comment. (2. s¥m/Marks) 2. (we) wate ipa at ard wet Fea A af ash 2 geist aftranfead at ae effet & 2 (@) What are powers of engineering authorities in BRO with regard to issue Technical Sanctions ? (2 sm/Marks) (a) Aamsit. Fete ae srmgya apres at a are Patra Ae stat a ? (©) What are the different items which are paid out of Imprest Account on ACR in BRO ? (4 s¥/Marks) (a) un Prairie & fre orga # frefefon 1 vartend thet @ = (©) Which section of Principal Controliers/Controllers Office deals with following : (i) tar Ser faa & afer ora Fret Contingent bills of DAD it), ere Fer 71 Te Fre wt cree ‘Audit of hired transport bills Git) Ba se sie seeTC (SS) HT TTT Payment of sea freight and landing (iv) ais fer nie at Bere re ara ST ‘Travelling allowance debitable to Annual Training Grant (2 RMarks) 3 Cm) sa eet a ee aa fer at rare aa fees Roars se se TE wT wrest (@ Explain the circumstances under which a day can be marked as dies non and its effect (G s5/Marks) (a) wert sae sat: () True orFalse iy erred ern en ae RT WTC Pratl he et aT easier a quart afar & aaa a aap GH aa eet Recovery of government servants pay ofthe whole or of part of any pecuniary loss caused 10 the ‘government by negligence or breach of orders isa major penalty. Gi) werd ata gra ae (ap Bae Fh A seat ra Bee ge AT So aH eT seat de we vite?! ‘Stoppage of government servant atthe efficiency bar inthe time scale of pay onthe ground of his unfitness to cross the bar is a minor penalty. Gi) ee RTE wad eT a Raa ar TeRTCH sty seat hed fore TF sratraen aeF Removal of a government servant from service is not @ disqualification for future employment under the government, (iv) wef at dan ow Bier eet Withholding of promotion is a minor penalty. (2 s¥m/Marks) G2) a SRT afired gate a ere ante ah green sree ee aC THM E 2 Feo we | (©) Can the Original Disciplinary Authority revise or cancel its own order in revision. Comment. (3 s%/Marks) 4%) SAE Smart ee Tere sree safe oer ST aM at a sia 3 we NEM + fey aE saftrerdt wi opt orga fee eee 84 Sara we fee | fore we | (@) An enquiry was being carried out in the office of GE by Income Tax Authorities. The AO GE refused to give evidence in the enquiry being carried out without the prior permission of the competent authority. ‘Comment. (2 s¥6/Marks) (a) ae a te sre ore A er ee trad wt Sate fare afte a anata vient 7 (©) Whois the Competent Authority to withhold or withdraw pension and under whet circumstances ? (3 sw/Marks) wen Profan & wetes wart aetent grr afteeafiel stk amnsil SF dafiea shea ort at ort aries 2 (©) What information relating to assets and liabilities is required to be submitted by every government servant on first appointment. (3 e/Marks) S$. O8) sree ag are aur kere area rH ae (@) Name the four Principal Staff Officers in the Indian Air Force. (2 s¥%/Marks) (Ca) Beard aed at wen rater? (©) Whatis the period of government accounts ? (2 ste/Marks) CD) eee ares 1 ed eee aa wh fare arora vita a fer A fora ore #2 (©) The receipts and expenditure of Coast Guard Organisation are accounted to the heads of which Ministry. (2 st8/Marks) (@) wa dai $ fatriiva da ai st dan wet? (©) Who prepares the Appropriation Accounts of Defence Services? (2 sie/Marks) | 6 (CH) Uw tes agin fare et & 7 (@) What is a cash assignment ? (2 s¥%/Marks) Ce) ware wat fre oe A age feet ot wT t 2 . (0) In what form the security deposits can be tendered ? (2 siR/Marks) fret wane a ore ah vind SS erarn-82 en!" sce fare oe # 7 (©) What types of deposits are credited to the head "Treasure Chest Deposits "7 (2 se/Marks) i (8) ote Feb ey ote a cm feta re arg are eer Feta eit et fie te re fine wee att wet t 2 (@ How is the expenditure debitable to locally controlled heads incurred by one Controller on behalf of another Controller dealt with 7 (2 5 /Marks) 4 7. Ce) 3a aot a sect wt fare faftctorr darsiten sur Prine/Ariaw gro at ot | (@) Mention the stages in which the Appropriation Audit is conducted by Principal Controller/Controller (2 se /Marks) Ca) arier 3 wafer ory at creretien act aa were Fietaasfrte gre ea fies Parga weary feat aT rite #7 (©) What points are required to be observed by the Principal Controller/Controller while conducting the audit of expenditure against allotment ? (2: S¥5/Marks) ) aaa seed & aes tal a arta Sct are cen eat TUR Fra gr st a are a (FRE) HreTeT wm sara? (©) What is purpose of the scale auait conducted by PCDA dealing with the pay accounts of Army Officers ? (4 s/Marks) 8 (8) fae ae sewed oe free og se ve wel a fae eer sae ar eg or ad rt ar wr sete BE 1H ge en Pl rsdn see eet BT ee woot #2? (@) Mention the types of payments that are generally made by the Commanding Officer of Naval Ships out of the funds placed at their disposal ? Are these payments subject to pre-audit or post aucit ? (4 st /Marks) (cq) Prestafers a1 fafratos Ged wife ees F wefiia farerrer @ | aee e sree ores #7 (&) Following are exhibited in the losses column of Appropriation Account. True or False 7 (i) cen hem Parr ste Sear freer en eee gre aes a Te Te reeita (eeseiat) eta oT ered a heh me rata | ‘Objection waived on a/c of revocable accounts etc. written off by officer of Defence Accounts Department and Audit Department of Defence Services. Gi) ware Barer dee wnfra st PaPratie ema Losses of cash due to enemy action regularised. it), gfe rere & ont aa ies sare (Fen eran TE) eT ETAT | Payment of pending enquiry award under proper authority. (iv) Se aftr wae gre vee CE) Ee ot tee ae A nPra aH ae aE TST TT | Losses written off in respect of store short landed at port by shipping agents. (4 se/Marks) 9, Ca) Prefers % form vein ram & grr vftarfers fang art ard arse eri (era) wT sect we: (@) Mention the class of voucher to be operated through punching medium for the following (i). sien ae ‘Transfer entry Gi) safe sit HRT AAR Abstract of receipt and charges Gil): tare ear Cash account dv) wks. fat MES bills (2 si/Marks) (ee) ee ae TS ants PARA rg ated wate Peat afer S ais Gaitrcioe fio on eT 7 (©) Under whose powers re-appropriation between different minor heads under a major head can be carried out. (2 sm/Marks) Cr) ore eprara weg 8 sara er THe #7 (6) What do you understand by the term Provisional Payments ? (2 s¥@/Marks) (a) par een rer er ore a as Few eta eT ler a era & fa oe evra wt aT ST AS ter een arifigs | (@ Can provisional payment be made on an undertaking by the individual that he will refund the amountif| required to do so? (2 s¥/Marks) 10, (#) Sea ater at ge wore athe ate? (@ What are the main units of classification in accounts (2 séeMarks) (a) Ge free viv (Petes bs) sh aetes (sree) evttarco at aat wa Set @ 7 (©) Why is a ‘detailed head, termed as an object classification ? (2 s¥e/Marks) @ “aig care a at stare ath fre ae wait aa at wt we RT EY TGF fetes A alley aera fre wi 3 ores yon ot? (© Inwhich year the exercise relating to departmentalsaton of accounts covering all Ministries anc ‘Departments of Union Government and all Union Territories was started. (2 S5/Marks) (CD Wen ada sq WM (foctes) sa aE? (6) What are the main divisions of accounts in government ? (2 535/Marks) 1h Ge) Seared a was rd ar he ear ee Senet sir Prat she sre eT eH A TT] A wm weaety a FT t 7 ))_ What isthe primary function of aucit& can an audit officer interfere withthe administrative applicability ofrules and order? (2 simiMarks) (om) soem ere Br a fleet fas es ee AT a ve fra are, fg est Fre ere een sah ie tee Pe is zee eT wT Fre a apa ae, a a ert afer sft ar Pres rere we cet ? {© twas published by GO! that the area of pension willbe paid in wo instalments but a pensioner represented to DPDO to release his arrear in single instalment. Can DPDO make payment in one instalment ? (2 sie Marks) (7) aw Prati der firs at cramer Fete fara an wan ¢ safe sad fare we weet wes fare wftrge safer 3 camer ate | (©) Cana regular pay bill be admitted in audit when it does not bear the signature of the officer authorised to sign the bill 7 (2: s5/Marks) Cs) sft queers i Fata eh fee ot er er it ef Sen rer sega eT at ner 2796 te Fe ite rset er we aN SHON eT 2 (@ Whatwill be the Date of Birth for determining the superannuation, when the date of birth as per service book is 2/1956 and no other proof is available with the department as well as with employee ? (2 seMarks) 12. (#) Uw view area fied wed € sit 38 eitga we = fora ete Gam t? (@) Whats a Field imprest and who is competent to sanction it? (2 55Marks) Ca) a Set srw A fsa ie at xan en #2 (©) What details are shown in the LPC (3 s¥5/Marks) (7) atet sfrerr sik sratener sue aie wr an sears 2 (©) What's the purpose of Technical Training and Instructional Equipment Grant? (3 sfw/Marks) 1. GR) fire dim ae stirs arr a onfteeaes srt at witga at ae at wel a ofr Sev a rem ? (@) Uptownat limit the acceptance of supplies in excessishort of the quantity ordered will not be held to be modification in the conditions of the contract ? (2 s8/Marks) CQ) sea ree arin Se at ray aS safes eh ae & ah red eight rites at & 7 (©) Whose sanction is required when the period of contract including extension exceeds three years ? (2 s6/Marks) (71) fra ofthese 3 eas sterner a re favar var San ew Me 7 (©) Inwhich situation a contract with minor becomes valid 2 (2 si5/Marks) () Sa wre gra orifisn art sit densi & fom seers aa et F fore a we wm sete et | (@) Mention two conditions for entering into Short Term Agreement for supplies and services required by Military Farms 7 (2 s¥8/Marks) 1. Cw) “auger wr em seen 7 (@) Whats the purpose of "Vote on Account”? (steers) (a) aeaa Fretam saftrert 4 are set asters wi 7 ue ad ofeehora tg oa at gt & fare Pact at er a eta Pda viet rh gaffe frm | feo et | (©) Central Controlling Authority re-appropriated savings of funds to locally controlled head to meet the expenditure on a new service not included in the budget. Comment. (2 3i/Marks) Cy eed sa Te Pre & gr Tee 10,000/- a sera ster eH See oT Fra Tar eT, iH HT At dirné 1 aa ae Sard at oft tsar crews at eft? (©) Stores worth Rs, 10,000/- were issued by an Army unitto a contractor, which have become irrecoverable, Is it loss of stores or loss of public money ? (2 aR/Marks) (ca) Prefers eit Preven & way te Fane arent at @ ? (@ Whois the pricing authority in respect of following loss statement ? Gi) srputatem ste wat, Faget S dallas argu, TRE ok THA, WaT ‘Ordnance, clothing and M.T. stores relating to Ordnance/Inspection and M.T. depots: Gi) smeft Coast) ae fed, Faferen sien wa fegat gen seafaacer oik or afte Gatien age, rem oh a Hae ‘Ordnance, clothing and M.T. stores relating to Supply (ASC) Base Depot, Medical Store, ‘Sub- Depots, Medical Stores and Veterinary and other units. (2 s¥/Marks) 18. Cm) Ure (ste) sik arate aH ata stat eH TE? (@) Distinguish between fee and honorarium ? (4 sPR/Marks) (@) sawed sinest 8 APA eT HH in eT AeA t ? (@) Whether it is correct to cal for security deposit from Govt. Organisations ? (2 sievMarks) (eer eaephr wea are (ateH) aie 8? (©) When does a sanction lapse ? (2 ste/Marks) 6. (35) ary sree Caretenes) FaPratar @ em eh are & 7 (@ What do you mean by modified appropriation ? (3 S%/Marks) Ca) Ter Sear Pre fare wR eer Preto vi ae ate ora & Prd a ardor wfieaate Ara CT er (©) How the Defence Accounts Department helps the executive authorities in control of expenditure under locally controlled heads ? (G seMarks) Cn) seen rufa 8 fang or are oe Foret cad fore a Soe E 7 (6) Who is responsible to watch expenditure against allotment ? (2 s3m/Marks) art Han fear 2070 DEFENCE ACCOUNTS DEPARTMENT sndisea dar far (ue. u. wa) wear | S.A. S. EXAMINATION—PART | famrat/September, 2014 farra aya we iil_erearfater ‘SUBJECT : PAPER Ill ACCOUNTANCY BeUTime 3 Hours 7 SiR Max Marks 150 feooforat /Nores : 1, areal gra art 6 ea fara a afin area aT| B42 wT TTL He aen § HS 3 aes TT a a | eh wer em 1 ger TTI a es em 6 sifted t | Only 6 questions should be attempted by the candidates. 1 from Section, 2 from Section-l out of 4 and 3 from Section-ll out of §. Question No. 1 of Section-/ and Question No. 6 of Section-Ill are COMPULSORY. 2 NL wT Me 1 40 seat aT | TAI a wees eT 2s Skat aE | ATT FT ATR veH 20 stat Te Question 1 in Seation-! carries 40 marks. Each question in Section-II carries 25 marks. Each question in Section-ll carries 20 marks, 39a & eM am a see ce a ce fed oT af ‘Answers to all parts of question should be written in one place only 4. amar seta wafen ea 8 fea son ae | Indication of Section should appropriately be made. ‘are ( arfrard ) Section-l (Compulsory) L A varsic 3 afd 8 safer ah B arsere ware wed EU TET, BTR SH aH ae Ta ar ate 33-2014 i fiefa & ogan Ue Ta en wt: From the following balances extracted from the books of Mr. Accountant prepare the Tal Balance, Trading ‘and Profit and Loss Account and e Balance Sheet as on 31-3-2014 after making necessary adjustments faaeu/Particulars a fit (ead )/Amount (Rs.) o @ 3,000) Capital aE hanno Drawings 1-4-2013 re 2.20000 Stock on 1-4-2013 m= 2.80000 Purchases. 8/45 DAS/14-P.lll-4 o ‘fara Sales rea fact | Bill Receivable afee Bills Payable carve rae | Retums inwards arse sa Retums Outwards aaa ote weit Plant and Machinery eh Goodwill aes tea . ‘Cash at Bank wit Fumiture fafa ter ‘Sundry Debtors i ‘fafa RR ‘Sundry Creditors caer aif 23000 Commission Cr. o @ an 11,000 Salaries wat 17,000 sariert ora 3.500 0 5100 farames (3 wat & fora) 9.000 Advertisement (For3 years) aa ora 4000, General Expenses bad Prom 6000 Factory Rent ceardiy : Adjustment (1) 98g arm a HET wT 1.20000 Fee on st are HE eee 1,35;000 # 1 ‘Closing Stock was valued at Rs. 1,20,000 and the market value is Rs. 1,35,000. Gi) ets site wettat ar aes re Uftad 5% aT ae otk ora sito 15% FI TAL Depreciation on Plant & Machinery by 5% and Loose Tools by 15% p.a. Gi) were Aer Tea 1,000 site Takara =a eH 500 | Outstanding Salaries Rs. 1,000 and Office Expenses Rs. 500. (vy sen 2 1000 eA Insurance Rs. 1,000 prepaid. (v) 874 3000 8 seer atom ee ar eA ‘Commission of RS. 3,000 were received in advance. (a) aH 31-3-2014 FH aE me THE 5000 wate fA a | Purchase included Rs. 5,000 purchases of furniture on 31-3-2014. vil) eerere aro ar BU ST Ie 54 AA rer Te ike on a Sha rte ao wT UE Sea 8 000 fear maa Provision for doubtful debts to be made @ 5% on Debtors and bad debis created during the year Rs. 8,000. | 4 (vil) 2 9,000 Ie Te or a ore ee a sie shen wat 4 Ta ey A ae BHF 4000 Ate Fa Goods worth Rs. 9,000 were destroyed by fire and the insurance company accepted only Rs. 4,000 towards the claim, (ix) 28 1 500 eH are aT RT aR ST Ree Poe a | ‘Goods worth Rs, 1,500 were distributed as free samples. Go soRg A abis site nzind at waren By we 3 000 tft #1 Wages included Rs, 3,000 towards installation of Plant & Machinery. (40 #%/Marks) aer-ll—arereror ‘Section-II—-Costing 2%) frets ore sit crera ered oF ata seer ark ee are #2 ae wre a wee flee we Pirate *? (@) What are the reasons for disagreement between financial accounts and cost account ? How are these differences reconciled ? (8 sim/Marks) (@) sabes Caister) cutee a a ane 2 ome marine fina el way at ere a wet é 7 (©) What is meant by marginal costing ? In what ways the technique can help management ? (7 Marks) (1) pera onde ated a sre ae amet #2 wa wet a ey soey faeafatien qamail S extatin omde vated} an Freie at site sesh ern nfordta ani (stata) a ae: (©) What do you understand by Economic Order Quantity ? From the following information available in respect of a firm, determine the EOQ and compare the same with the mathematical approach © at (zh) ares vErat — 12,000 FE laventory requirement per year— 12,000 units (i) aie are ire (ate site owen era = foe) — a 5y/- Cost per unit (other than carrying and ordering costs) - Rs. 5/- (iy, Sten ore PTE aE — er Carrying costs per iten for one years. 1/- (v) wees ame a at oT — a 6a ‘Cost of placing each order Rs. 80/- Teh (sare) mara (AF) — 12,2000, 6.000, 3.000, 1.2000 3 60 Alternate order size (units) - 12,000, 6,000, 3,000, 1,200 & 600 (10 #3 /Marks ) 8 C8) ee aprons omar (rem) eRe oe act (st Fe) efi ar ate at {@) Describe the Time Rate System and Piece Rate System of wage payment. (10 St/Marks ) Ca) ae ee confer site ai ey ene mois epee onze Farm ware faven ort é 7 (®) Describe Break Even Analysis and Break Even Point. How isit calculated ? (5 sFm/Marks) 5 (uw wet # a ons frestotan gaa ver ete é : (©) You are given the following information in respect of a company : ‘fear at 2012 at 2013 Particulars ‘Year-2012 Year—2013 Para 5,00,000 7.50900 Sales 7 425,900 5.80000 Cost sist ameter aT sites # : You are required to calculate CO) areas arya (iret) erat Profiolume Ratio (P/V) Ratio Gi) ees one Ca) Break-Even Point (8. P) Ci) Sa gaan Cotemrees) arsed 320,000 8, Ht argues Pra sme we | Calculate the estimated sales when the forecasted Profit is Rs. 320,000, (34344 10 sfR/Marks) 405) wet: (@) Explain () step arr ‘Opportunity Cost Gi) Bre Saree Cost Audit Git) sat ere Machine Hour Rate Grae = 9 simMarks) (aD barter (se fen) heeled ano 2 Fem ware sc fre we seg #7 (0) What are the significant features of Process. ‘Costing ? Which kind of industries it is suitable for? (4 5/Marks) (0 ah at fe arf ee see at aie wc é oh a ae tae me ee A wear fare a Hh oe sims sen ¢ | other me 9 ah ea @ walle ing Freeeas (©) ABC Paint Company processes a product which passes through 3 processes before completion and transfer to the finished goods stock. During the month of April the data relating to product wore ae follows frm ial ‘wre ‘wie am Particulars Process! Processil_—_—Processill Total ap ast nh ei 6,000 54 6.000 (10,000 Fz) Basic Raw Materials Rs. 6,000 Rs. 6,000 (10,000 units) 6 Fae tara iat ira a Pariculars Process! Process! ~——_—Process il Total foo tee 48500 FHRY,So0 FF 5,500 ri 23,500 wing sea et wat Direct Raw Material Rs.8,500 —-Rs.9,500 Rs. 5,500 Rs. 23,500 added in Process wee rE Fr 4000 BRR 6 000 FF 12.000 ‘Br422,000 Direct Wages Rs.4,000 _Rs.6,000 Rs, 12,000 Rs. 22,000 se ra 1200 TrtOR era 1340 wi3470 Direct Expenses Rs.1200 Rs. 930 Rs. 1.340 Rs. 3,470 wearer setter ri 16,500 Production Overhead Rs, 16.500 em (are) ¥H9200 FREE TO0 Fr 7900 Output (Units) Rs,9200 -Rs.8,700 Rs. 7.800 fre at ate 0 5 0 sre ft (afer) Normaliossin process 10 5 10 ofinput Percent) si afr safer 20 0 1 Cay) AR A Scrap value loss 20 50 1 perunit @ Gi) 5 CR) @ sea sofern weae sagt # afro Fee fen (ee) eo The production overhead is absorbed as a percentage of direct wages. feet ot fear # ony oi ota Want ee ate ‘There is no stock at the start or the end of any process. sarrd atten i art & far oy oP |, 11 I ee sie sreneren waPavsreMeTEN eT aS Aare we You are required to prepare Process I, Ill accounts and Abnormal Loss/Abnormal Profit accounts (2 Maks) ‘Frofetas wrens 8 ara ear aaa & sig 4 firs fr set a era ice wi fee ver wuafag act #7 caefaa screen & met ere st | ‘What do you understand by the following concepts and how do they affect the cost strucutures in different industries ? Explain with suitable examples. © Tarkerat si usnigsat waht FIFO and LIFO methods (i) fer arin itt afoot (fim) arr Fixed Costs and Variable Costs (ii) Satta, Faee ‘ABC Analysis y) Raita (Rare) ane sin ae ere Re-order Point and Safety Stock (4444444 = 16 siniMarks) (3) sifttze tashaafin fatto we ain foram é fare seme feet a rer omen ede feu i iS saat Pat a fare ea Se as" ay Sy eH EE, Paes Fare nee | ste ant at ae Fa ; BRUT aA are at softer (silat ts) cre an wre (eztz) Prefer war ae | fae a frm, aries aeret i ST veka fae & aoe cera 1 (©) Oriental Manufacturing Ltd, has three departments which are regarded as production departments, Service Department's costs are distributed to these production departments using the "Step Ladder Method' of distribution. Estimates of factory overhead costs to be incurred by each department in the forthcoming year are as follows. Data required for distribution is also shown against each department. faa ante eae wate earwe (re) e en wea Department Factory Over- Direct labours No. ofemployees Area in Sq. mtrs. head (Rs.) hours =r . Production wl 193,000, 4000 100, 3.000 x at 64000 3.000 ns 100 Y as 83000 4000 1.800 z am Sevvice | a 45000 1.000 0 so 4 P a 75000 000 0 100) a am 1.98 p00 000 0: 1000) R a 30,000 3,000 0 1000, s ‘ae dan fase 3 softer art at se wen F sani sere: va, Ea sie Wa fates fee The overhead costs of the four service departments are distributed in the same order, namely, P.Q, Rand S respectively , tram are Departments Basis a iat a em a Pp Number of employes a sees 8 = Q Direct labours-hours an peace fof R ‘Area in Square metres - ww weg ae s Brectabour-hous | cst sifen & fs oa: You are required to: (8) ae dar Peer at softora arma ah dts seas fw fre ah eed EU UH org aK wt oh (@) Prepare a schedule showing the distribution of overhead costs ofthe four service departments tothe three production departments and ex) ares a sees Prt fare wf rene efor aH a TE | (b) Calculate the overhead recovery rate per direct labour-hour for each of the three production departments. (9 sfeMarks) STT-I CTA. 6 trathre—sifrart ) ‘Section-Ill (Q.No. 6 Theoretical-Compulsory) 6) Gm aad ee ee FT EL Fe ee 2 ses gre fas faea cera ah wey fare or st eT BT oT é sit fara 2 (@) Abusiness man wants to float a company. What documents are supposed to be submitted by him and towhom ? (6 S/Marks) (a) where ste mete et & ara am sine @ cum ee fates ah a ar Pactaficer: (fafa) #7 (©) Whatis the difference between Public and Private Company ? What are the privileges ofa private Lid ‘Company ? (6 5/Marks) (>) Bem stat Cee te) fed wet € se srrereat # freimfirare (facts) frets oe ent a ah fare ware far wrt # 2 (©) What are Equity Shares and how do the privileges ofthe shareholders differ with respect to preference share holders (8 578/Marks) 7. OR) armors sa (weia) Sen & ster ai mat qe fetes geal ah ged # fq ste ahaa si ae: (@) Pass journal entries to rectty the following errors assuming the existence of necessary Suspense Account GH) BR a wr 5 500 a crater Fa ATE wT See Sede sites A ee S000 FU sia frat naa | Goods bought from Sumesh amounting to RS. 5,500 was posted tothe credit of his account as Rs, 5,000 Git), Pres ae PFE 1 000 Bsa ane Fara | Sales book was overcast by RS. 1,000. Git) FA aE FH YS FA se Ye A sets CH pers) wet a wel | 235 at af eT pra 1325 eo # fern ra a | While carrying forward the total of one page of purchases book to the next, the amount of Rs. 1,235 was written as Rs. 1,325, | iv) ree tet ears far ee 150 a ore as (af rR) Se wt Se fra a Cartage Rs. 780 paid on Machinery newly acquired was debited to Carriage Inward Account. (v) 888 3,100 3 seam ae a apa arc a apa areca fara = Perron Fay ora fr | samo al Se i eer Sh free | Purchases return to Shravan Bros. Rs. 3, 100 were not recorded in purchases returns book but the account of Shravan Bros. was duly debited for the amount, (vi) Bee 300 7 CAM a Are w sree wt Greate A tafe ae fea Ta eT | Drawing of goods costing Rs. 300 were not recorded in the Books of Account, (vii) Bra 670 An saat a eae act A arfirrer char A Bea 760 Fee A safffi faren ren oT Painting expenses Rs. 670 were posted from cash book to nominal account as Rs. 760. Coil) at Stee et Spree fara re ead 8,250 tare et at wT wt waa 5,470 F wa Se fT oT | Rs. 8,250 being cash paid to Mr. Dixit was debited to Mr. Sham as Rs. 5,470. aaa Gen (wela Wass) of ta FE ‘Also prepare Suspense Account. (8 +2=10 s¥e/Marks) (@) fe nen frre a one raed ¢ 2a ge oh des at a ia sine Se TENE, sees aT we wt? (©) What do you understand by bank reconciliation statement ? What are the reasons for difference between pass book and cash book, explain through examples ? (10 s%/Marks) 8 CH) Uw aaa a afta Freferan Prerot a ant 2013 & fer we a area aio (aE) aE: (@) Compute the income from Subscription for the year 2013 from the following particulars relating to a club, ‘Per 1-1-2013 ‘3-12-2013 Details eo) co) 1-1-2013 31-12-2013 Rs) (Rs) era aa, 9.500 7/000 Outstanding Subscription afm

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