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PUNJAB AG RICULTUR..\L

NIYERSITY

LUDHI.{Nr\
Departmental Examination in Accounts for Teachers; July,200g
Time Allowed: 3 Hrs.

l.
2.
3.
4.

Nlax.Nlarks: 100

Relevant prescribed books are allowed

Q.No.l is compulsory. Attempt any other four questions
AII questions carry equal marks
Quote rules i[ support of your anstyers

Q.No.1

a)

Name the authority competent to borrow money for capital improvement

of the university

(2)

b)

Is the Vice-Chancellor competent to sanction salary and allowances to

University employees,

(2)

c)

The Comptroller refused to issue oheqr.le in respect of a bill prefeired by the (2)
Dean. Comment

d)

The Registrar with the approval of Vice-Chancellor notified regulations

regarding examinations for new self-supporting pro grammes. Comrnent.

(2)

e)

The Accotintant General, Punjab raised an objecL., rn that the university

should prepare a balance sheet but the objection l','as not complied with on
the ground that PAU is an educational institute. Comment,

(2)

f)
g)

Name the authorities of the university

(2)

The Vice-Chancellor sanctioned expenditure for construction of apptoach

Road to Gate No.6 by using his emergency powers. Comment.

(2)

Briefly state the powers and duties of the Finance Committee

(6)

a) Mr'A' who joined service in PAU on 15.5,1990 submitted one month

(4)

h)
Q.No.2

notice for seeking voluntary retirement which was granted. Comment.

b) Mr'X' Accounts Officer retired fronr-university service on attaining

Superannuation, wEN re-employed bv the Vice-Chancellor for one year,
' Comment.

(3't

c)

A senior Entorhologist accepted honoraiium of Rs.20000/- from

ItI/s Bayer & comnpany for research work which was done in addition
to his own dutie$. Comment

(3)

d)

A Junior Eagineer against whorn disciplinary proceedings were pendirrg,

requested for voluntary retirement on grounds of ill health. Comment.

(4)

Esiate officer sanctioned Rs.20,000/- for carrying out urgenr rspa.D

l?Type quarters.

e)

Comment.

Write a short note on suspected

rv

\-,

embezzlement.

(;i

Q.No.3

What is the procedure to rectify a wrong entry in the cash book?

a)

b)

,
Can any recovery of mone;r due to the university be made from the

(4)
(3)

Provident Fund of an employee?

c)

It is not sufficient that a Govt.employee's accounts should be correct to his ( l0)

own satisfaction. Elaborate,

d)

What procedure is follbwed for drawl and adjustment of temporary

advances?

(3)

Q.No.4
a)

Under what circumstances past qualifying sewice rendered by an employee (7)

is forfeited?

b)

What honorarium is.admissible to an employee for holding current

charge of another post in addition to his own duties

c)

How house rent allowance is regulated in respect of an employee

duty

(3)

under

(7)

suspension

(3)

Leave cannot be claimed as'of right. Elaborate.

e)

Q.No.5

during.

(10)

iris

(3)

a)

Write a short noie on the allowances admissibte to an employee

'
his period oisuspension.

b)

An employee under transl'er to Gurdaspur didnot join his duty withiir

joining time. Comment.

AteacherdrawingbasicPay@Rs.12000/.P.M.wenttoJagraonorr(4)
13.5'200sonofficialdutybystaircarat3.00P.M.andreturnedto
ii-Ltiz.lnp.M; ori next day. calculate his dailv

c)

headquarrers at
allowance.

d)

L;;;i

from sale ql."ll::ry plants

Head of the Department used income
critically ill'
,rf,iru p"ymellt oi*ugtt to a DPL who was

for

(3)

Q.No.6
objectives
Define the following along with their
a)

b)
c)
d)
e)

Establishment chesk register

Contingent register
Cropping scheme

c.riit ril",

Control on variable labour

(20)

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It{

DEPARTMENTAL EXAMINATION FOR TEACHERS-2oo9

Time allowed: 3 hours
Books
Note:

allowed:

Q.1 a)

Max. Marks: 100

As per prescribed syllabus

Please quote rules in support of
marks will be deducted.

your answers faiting rvhich

The Panjab Govt. gives directions to the PAU to reserve 50% seats for
rural students in all academic programmes. Are these directions
I
binding on PAU?

b)

Who are the Chairman and Secretary of the Board of Management

and the Academic Council?

c)

Who determines the salary and allowances payable to the employees

of PAU?

d)

How can any provisions of the Statutes be amended?

e)

Who is responsible for the preparation of Annual Report of the

PAU? What does it contain? To whom it is finally submitted?

An employee retired at the age of thirty-eight in the year 2003, opted

not to be governed by the pension scheme of the PAU. His request
was acceded to and he was allowed to be governed by the
CPF Statutes.

Q.2 a)

Comment.

b)

A Professor who

c)

What are the conditions under which provisional pension is allowed?

Can such pensioner be paid Leave Salary, GPF and Retirement
Gratuity

superannuated in 2008 and is in receipt of pension

joined
from PAU,
as Dean, Academic Affairs in the Lovely
Professional University in 2009 without obtaining permission
from PAU. PAU after giving him due notice and considering his
reply as unsatisfactory, reduced his pension by 25oh. Comment. 4

also?

d)

A pensioner who is widower dies leaving behind two

sons of the age

of 22 and 24 years and unmarried daughter of the age of 20 years.
Are they entitled to Family Pension and if so, how - jointly or

individually?

e)

A PAU employee

disappears while in service and is not traceable

despite the lapse of three years. His wife prefers a claim for Family
Pension. Is it admissible and if so, what is the

procedure?

Q,3 a)

Distinguish between:
Same time scale and identical time scale
Substantive pay and Personal pay
Compensation pension and Invalid pension
Recurring expenditure and Non-recurring expenditure
Daily Allowance and Mileage

i)
ii)
iii)
iv)
v)

Allowance

10

propriety?

b)

What are the canons of financial

9.

What are the two elements necessary before public money can be
spent on any object or

What are the responsibilities of the Drawing and Disbursing and

Controlling

Q.4 a)
b)

work?

Officers?

cheque issued in favour of the Drawing and Disbursing Officer

has been lost. How can duplicate cheque be

allowance?

issued?

c)

What is the fundamental principle of traveling

d)

A Professor working

at Gurdaspur appears in the Accounts

Examination for Teachers held in Ludhiana and claims T.A.

Is it admissible?

e)

'A' an Assistant Professor goes to Chandigarh to deliver

100 copies of research report in the office of Director, Agriculture
Punjab. He uses PAU vehicle for this purpose and returns to head-

Mr.

quarters within six hours. What T.A. is admissible to

Q.5 a)

e)

d)

take?

An employee dies at 6.30 a.m. on 15th July before the opening of

the office. Upto which date, his salary is to be paid to his legal
heirs and how?
An Associate Professor who claimed T.A. for undertaking official
tour from ItrJune to 5s June, 2009, is promoted as Professor
retrospectively from Itt January, 2009. He prefers supplementary
T.A. bill on the basis of enhanced salary. [s it admissible?

Mr. 'X' Superintendent, on his transfer from Ludhiana to

Bathinda is to be relieved of his duties from Ludhiana on 31't
July, 2009. He sends his family to Bathinda on 5th July, 2009 and
claims T.A. bill of transfer of family members alongwith his own
T.A. bill submitted in August, 2009.1s it

Mr. 'P' Professor of Agronomy is on tour to Bangalore. He stays

in a hotel for 3 days. He claims Hotel charges as well as full daily
allowance for the said 3 days. Is it admissible?

admissible?

e)

A Disbursing Officer comes across a case of embezzlement.

What immediate action is he required to

b)

him?

PUNJAB AGRICULTURAL UNIVERSITY, LUDHIANA

DEPARTNIENTAL EXAMINATION IN ACCOUNTS F'OR TEACHERS
IVIARCH 3. 2010
Time allou,ed: 3 hours
IVIax. IVIarks: 100
NOTE: 1. Relevnnt prescribed books are allorved.
2. Q.No.l is conrpulsory. Attempt any other four questions.
3. AII questions carry equnl marks.
4. Quote rulcs in support of your anslvers.
Q.No.l

a)

b)
c)
d)

Is the Vice-Chancellor competent to sanction revised pay scales to

university

The Comptroller refused to issue cheque in respect of a bill

preferred by the Dean.

employees?

Comment.

Is it mandatory to the university to prepare a balance

f)
g)

Are the members of the Board of Management entitled to receive

any

e)

sheet?

remuneration?

The Vice-Chancellor borrowed money from State Bank of India to

pay arrears of revised pay scales to university employees. Comment.
Name the authorities of the

university.

The Vico-Chancellor sanctioned expenditure of Rs.50,000/- for

carpeting of approach road to Gate No. 3 by using his emergency
powers.

Briefly state the powers and duties of the Finance Committee.

Comment.

h)
Q.NO.2

a)

Mr. 'A' applied for voluntary retirement which was granted.

Disciplinary proceedings were pending against him.

b)
c)

Comment.

What action is required to be taken by aHead of the Department

while coming across a case of suspected embezzlement.?

Mr. 'X' on leaving the university service did not hand over the

d)

A Head of the Department opened

a banlc account on behalf

charge

of his post to the designated employee and also did not return the
items issued to him. Describe briefly the procedure for the recovery
of all the charges due from him.

'

of the

university. Comment.

e)

Mr. 'B' retired from university service on Attaining the age of

superannuation was re-employed by the Vice-Chancellor for one
year.

Comment.

i,

Q.No.3

a)

What is the procedure to rectify a wrong entry in the cash

b)

Can any recovery of money due to the university be made from

the provident fund of an employee?

c)

It is not sufficient that

a Govt. employee's accounts should be correct

to his own satisfaction.

d)

book?

Elaborate,

l0

What procedure is followed for drawal and adjustment of temporary

advance?

Q.No.4

a)

Under what circumstances past qualifying service rendered by an

employee is forfeited?

b)

What honorarium is admissible to an employee for holding current

duty charge of another post in addition to his or.vn duties?

c)

How house rent allowance is regulated in respect of an employee

under suspension?

Leave can not be claimed as right. Elaborate.

Write a short notg on the allowances admissible to an employee

during his period of suspension.

10

d)
Q.No.5

a)
b)

An employee under transfer to Bathinda did not join his duty within
his joining time. Comment.

c)

A teacher drawing basic pay @ Rs.12000/- p.m. went to Moga on

official duty on 13.1.2010 by staff car at 3.00 p.m. and returned to
headquartetrat Ludhiana at 12.30 p.m. on next day' Calculate his ..
daily allowance-

d)

A Head of the Department used income from sale of nursery plants

for making payment of electricity bill. Comment.

Q.No.6

Define the following alongwith their objective5:

a)
b)
c)
d)
e)

Establishment check register

Contingent register
Cropping scheme
Credit sales
Control on variable labour

20

PUNJAB AGRICULTURAL UNIVERSITY

LUDHIANA

'

DEPARTMENTAL EXAMINATION IN ACCOUNTS FOR TEACHERS

(MARCH 2O11)

Tirne allowed: 3

hours

Max.Marks:100

Note:

1. Relevant prescribed books are allowed.

2. Q,No.1 is compulsory. Attempt any other four questions.
3. All questions carry equal marks,
4. Quote rules in support of your answers.'
5. Rules may not be reproduced verbatim.
Q. No.1

i)
ii)
iii)
a)
b)
c)
d)
iv)
v)
vi)

the
the

Discuss provisions in the University Act regarding control exercised by

State Govt. over the University.
What is the provision for leave for anti-rabid treatment to a teacher of
University
Name the authority in the following cases:
To review from time to time the standards of teaching and evaluation of
students
To accept or transfer any property on behalf of the University
To make regulations regarding the admission of students in the University
To constitute the Research Advisory
The State Govt. issued directions to the University to submit its
budget for approval. Comment.
How matters regarding conditions of service of University employees,
covered by the Statutes decided.
The recommendations of the Finanbe Committee were ignored by the Board
of Management. Comment

Committee

annual
not

3
3

4
4
3
3

Q. No.2

i)
,i)

4
What are the responsibilities of Drawing & Disbursing Officers?
producing
4
classes
employees
of
are
exempted
from
medical
certificate
lt/hat

iii)

;til:??Jfrtabtishment check Resister and how it shoutd be maintained 6

What are the budget estimates? What information it contains?
6

iv)

Q. No.3

i)
ii)
iiil
iv)

Audit raised an objection regarding the interpretation of pension rules made 4

by the Comptroller and desired that the matter be put up to the Board of
Management for clarification. Comment.
How the pay of a suspended employee is regulated during suspension 8
period?
Under what circumstances extra-ordinary leave counts for increment? 4
What do you mean by the general account of the University?
4

" .'lI

Q.

No.4

fO-r.qt1
How pay of Govt. employee is regulated, hen appointed to hold substantive
officiating in two independent posts at one time?
ls the amount at credit of a subscriber to Provident Fund subject to attachment

or

i)
ii)

by a

iii)
O.

Court of Law and can a

claim by

Govt., be recovered from the balance at the subscriber's credit?

Service book is a contemporary record in minute detail of an employee's
career. Discuss.

the

official

s
1O

No.5

i)
ii)
iii)
iv)
v)

At what point is a journey held to commence or end?

What is the Fundamental Principle in regard to the grant of T.A.?
Mr.'A'was granted 125 days leave of the kind due for personal reasons.
sought voluntary retirement without resuming duty. Comment.
A teacher who retired from the University service w.e.f. 31.5,2008, took up
commercial employment without obtaining permission from the competent
authority. Comment.
How is administrative approval different from the Technical sanction of an
Estimate of Work?

He

3
4

s
5

Q. No.6

i)
ii)
iii)

Write a short note on the duties of a Controlling Officer while signing or I

countersigning a T.A. bill.
State in brief the general principles guiding incurring of expenditure.
8
What proceduro is followed for rectifying a wrong entry made in the Cash Book? 4