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2023

Explain the powers and duties of Accountant General as defined in Audit & Accounts order

What is Proforma Accounts? Explain briefly.

Write short notes:


i. Direct & indirect charges.
ii. Assets.
iii. Direct & indirect receipts.
IV. Takavi works.
v. Intermediate Payment.

Describe the difference between "Finance account", and"Combined Finance and


Revenue Accounts"

Distinguish between the following:


i. Apprentice and Probationer
ii.Honorarium and Remuneration
iii. Subsistence and Transfer Grants
iv.Tenure and Temporary Post

2022
Specify the functions of the Public Accounts Committee of the Federal and Provincial
legislatures?

Describe the responsibilities of DDO and computerized Pay Roll System (SAP)?
(a) Which kind of account record should not be destroyed?
(b) What are the General Instructions of maintenance of Cash book?

What are the rules which govern the incidence of leave salaries of
Government servants who have served under two or more governments?

Please explain the accounting for transaction pertaining to more than one
major head of account.

What is the general principle of works accounts?

Define the following:


a) Surcharges and how it is levied.
b) General result of the inspection of the sub-treasury register and records.

2020
Describe the joining time. In which conditions joining time of not more than one
day is allowed?
Describe in detail the compilation of Monthly Accounts at Districts Accounts Office/Treasury.

What is the process of closing a Provincial Treasury for the day.

Define lapse deposit and the procedure of dealing with it.

Differentiate between:
(i) Administrative Approval and Technical Sanction
(ii) Capital and Revenue Funds.
(iii) Excess over amount administratively approved and Excess over Technical
approval.
(iv)Stock taking and stock keeping.
(v) Detailed bill and abstract bill

What is the purpose of Accounts and Audit?

2018
Write short notes on the following:
(a) Duty of Controlling Officer
(b) Basic idea of Capital and Revenue.
(c) Administration and control.
(4) Issue of Stores.

Describe the responsibilities of Drawing Officer.


Describe "Permanent Advance".

Write short note on the importance of reports on appropriation accounts and


Finance Accounts.

What check is applied on payment to a person not in Government employment?

What are the rules regulating the adjustment of Pensionery charges of a


Government Servant, who has served under two or more Governments?

State in detail how compilations of Monthly Accounts are made in a Treasury.

(a)How the Pension contribution of Civil Servant is regulated while on


deputation? Give formula.

(b)What is the leave salary contribution formula? How is it recovered?

2018
Please write short notes on the following:
(a) Schedule of Authorized Expenditure.
(b) Supplementary Schedule of Authorized Expenditure.
(c) Allotments and Re-appropriation.

What are the essential conditions for incurring expenditure from the
revenues of Central and the Provincial Government?

What is the process of closing a Provincial Treasury for the day?

Contingent register is kept for recording of contingent expenditure. What are the
conditions of the maintenance of contingent register?

Write a note on the purpose of Accounts and Audit in Government.

2017
What is the responsibilities of Drawing & Disbursing Officer?

Describe the Public Account of the Province and state how transactions of the Government in
Provincial Treasuries are carried out?

What are the functions of the Public Accounts Committee?

What are the essential conditions for incurring expenditure from the Revenue of
the Central and Provincial Government?

What is the meaning of Pension. Explain in detail different Classes of Pension?

Define Contingent Charges. How the Audit is conducted in diverse classes of


contingent expenditure?

What are the conditions under which extra ordinary leave shall be granted?

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