TRANSMISSION CORPORATION OF ANDHRA PRADESH LIMITED

ACCOUNT TEST FOR ASSISTANT ENGINEERS / ADDL. ASST. ENGINEERS

(ELECTRICAL, MECHANICAL AND TELE-COMMUNICATIONS)

PAPER – II (WITH BOOKS) :: JUNE 2005

Books Allowed:
1) A.P.Financial Code Volume-I & Volume-II.
2) A.P.Treasury Code Volume-I.
3) Accounts Code Volume-III.
4) APSEB Commercial Accounts Manual Part-II Stores Accounts.
5) Board Pension Rules including Liberalised Pension Rules & Family Pension Rules.
6) Workmen’s Compensation Act & Rules.
7) Factories Act & Rules

Note:- 1) Candidate should answer all Questions from Part-A & 5 (five) Questions from
Part-B. If more Questions are answered, the last extra answers will be ignored.
2) Parts of the same Questions should be answered together and must not be
interposed by answers to the other Questions.
3) Marks will be deducted for bad hand writing & overwriting on Numericals.
4) Authority to be quoted in support of answers wherever necessary.

PART - A

I) Write short notes on any 5 (five) of the following :- (10)

a) Travelling Allowance bill.
b) Temporary Advance account
c) Requisitions.
d) Recovery of amounts attached by court.
e) Joint liability of employers.
f) Execution of Agreement.
g) Time expired cheque.
h) Revolving Machinery.
i) Service Book.
j) Retiring Pension.
II) Explain about “Stock Verification” and as to how the differences are adjusted ? (10)
III) What are the amenities to be provided by the management of the factory to safeguard the
health of workers and explain briefly ? (10)
IV) Explain the procedure about “Distribution of Compensation to workman”. (10)
V) Describe the procedure to be followed for drawal of First pay and arrears bill of a Government
Servant. (10)

PART - B

VI) Write short notes on the following :- (10)

a) Imprest Stores.
b) Acceptance of Tenders.

c) Suspense Account.
d) Lapse of retirement Gratuity.
e) Cancelled cheque.
VII) What is the liability of Employer ? and explain as to when employer is not liable for payment of
Workmen’s Compensation. (10)
VIII) Explain about Fixing of percentage for Stores Transport, handling charges and pricing of
receipts in stores. (10)
IX) What are the welfare measures to be provided by the management in the factory ?
(10)
X) Explain the procedure for “Disbursement of Pay and Allowances” of a Government Servant ?
(10)
XI) Comment on “Control of Contingent expenditure against appropriation” (10)
XII) Calculate the Pension, Retirement Gratuity, Commuted Value and Family Pension admissible to
a employer of AP Transco as per particulars given below :- (10)

a) His date of birth - 01-01-1946

b) Date of joining - 28-04-1966
c) Date of Superannuation - 31-12-2004
d) Pay drawn as on 31-12-2004 was Rs.18,000/-
e) Commuted value Rs.125.52.