DIVISIONAL ACCOUNTANT - KSEB - PAPER II - KERALA PUBLIC WORKS ACCOUNT CODE.pdf (Size: 372.96 KB / Downloads: 1)

Maximum : 100 marks
Time : 2 hours and 30 minutes Answer ALL questions in ENGLISH.
From the details given below write up the cash book of Shri R. Executive Engineer, for the month of November 2015 indicating the classification and close it giving an analysis of the
closing balances.

1.11.15Contents of the cash cheat
(a)Notes100
(b)Service Postage Stamps20
(c )Revenue Stamps5
(d)Cheque dated 31.10.2015 on account of Rent from Mr. X145
(e)Undisbursed amount of TA advance of a clerk belonging
to the EE’s establishment100
(f)Hand receipt for temporary imprest with overseer Mr. A50
(g)Hand receipt for temporary imprest to S.D.O Mr. B400
(h)Receipt for temporary- imprest with S.D.0 Mr. C100

2.11.15Remitted the cheque received from Mr. X into Treasury145

4.11.15Temporary advance account was rendered S.D.O Mr. B and the particulars were as follows :
(i)Muster Roll for maintenance of office building300
(ii)Charges incurred for conveyance of material for stock50
(iii)Cash returned45
(iv)Shortage unaccounted5•

5.11.15S.D.O Mr. C submitted an imprest account for Rs. 40 towards payment
of charges in connection with repairs of office buildings. The amount was recouped and the imprest was raised from Rs. 100 to Rs. 15090

7.11.15Drew cash for chest150

8.11.15Paid to Mr. Y in cash for materials supplied for stock in July 2015200

9.11.15Received temporary advance account from Overseer Mr. A with the following particulars
Charges incurred in connection with electric installation
in office building45
Cash returned5

14.11.15Paid by cheque "on account" bill of Contractor Mr. P for constructing quarters for the staff of PWD Department, the particulars being the follows -
Deduction made •
(i)Court attachment' 500
(ii)Overpayment made in respect of another minor work
“Construction of office building"100
(iii)Security deposit650
Total deductions1,250
Net Payment by Cheque7,950

15.11.15 Received from S.D.O Mr. ‘B’ cash chalan for Rs. 100 remitted by him into
Treasury on account of sale proceeds of produce from public building100
21.11.15Cheque for Rs. 1,000 issued to Contractor Mr. Q on 16.7.15 was revalidated
22.11.15Cash found short in cash chest5
23.11.15Cash receipts on account of rent of building1,000
28.11.15S.D.O Mr. 'C' rendered an imprest account for Rs. 75 towards payment made to work charged establishment in connection with repairs to
residential buildings. The amount was recouped to him in cash75

30.11.15Remitted into Treasury the receipts received on 23.11.15 by -remitting the entire physical cash balance on hand and drawing
a self cheque for the balance1,000

II.What arethe guiding principles which are required to be observed by disbursing officer
before drawing cheques?(15)
III.Write short notes on :
(a)Standard Measurement Book
(b)Account returns of Bub divisional officer
(c )Deposit Works
(d) Procedure Officer
(e) Issue rates
2
(25)Comment on :
(i)As certain building was to be constructed urgently, the Executive Engineer ordered that detailed measurement may be dispensed with and the payment should be made at the flat rate per unit of the Plinth area.
(ii)30 bags of cement issued to the contractor for a work having become surplus are removed from the work site by the contractor without the permission of the Executive Engineer.
(iii)A contractor deposits Government bonds with a face value of Rs. 25,000 against a security of Its. 26,000 demanded from him on the plea that the market value is Rs. 26,000.
(iv)An Executive Engineer credited to Revenue, supervision charges on sale of stocks on credit that is before the money was realized.
(v)Secured Advance was paid for bricks which were stated to be in kiln.
(vi)An Executive Engineer sanctions an imprest of Rs. 2,000 to his subordinate.
(vii)A Divisional Officer keeps the accounts of a work bpen for six months after completion because the wages of certain labourers employed on the works have remained unpaid.
(viii)On completion of work, the Executive Engineer proposed to take back the surplus
materials issued from stock to the contractor at current rate.(8x2 1/2 = 20)

Post the following transactions in the works Abstract of a major work for the month of
January 2015:
(a)The amount of Rs. 4,000 paid to daily labour on muster roll and recoverable from Contractor M.
(b)Out of Rs. 14,000 for payment to work-charged establishment the sum of Rs. 12,000 was paid and Rs. 2,000 remained unpaid.
(c )A muster roll for Rs. 6,000 in which the sum of Rs. 5,600 was paid to labourers for earth work and Rs. 400 remained undisbursed.
(d)A sum of Rs. 40,000 was paid to contractor for work done and not measured.
(e)80 bags of cement were issued to contractor M from stocks, the stock issue rate being Rs. 350 per bag and the stipulated rate of being Rs. 370 per bag.
(f)Lime worth Rs. 60,000 was issued direct to the work for brickwork in lime, but the work was erroneously debited to contractor N.
(g)Surplus bricks valuing Rs. 850 borne on material-site-account were sold for Rs. 800. .