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ubordinate Audit Services (SAS) Preliminary Examination (Civil Audit Branch)

April 2014

Raper-I General English and Constitution of India

Time Allowed: 3 Hours Max.Marks: 150

Note: Attempt any three Questions from Section 'A' and four questions from Section 'B'

Section -' A'

Q.No. l Form sentences using the following work:

(a) postpone
(b) expedite
(c ) post facto
(d) pro rata
( e) in connection with
(2x5= 10 marks)
Q.No.2 Give synonyms of the following words:
(a) gentle
(b) false
(c) lucky
(d) joy
(e) sacred
(2x5=10 marks)
Q.No.3 Correct any five of the following sentences:
(a) He has been working here for sometimes.
(b) Although he jumped a side, but the stone hit him
(c) The documentary are shown.to educate people ~bout AIDS.
id) The child's knees was bleedmg and he was crymg.
(e I I can't afforded to buy a car.
1_f1 The police have come to search of the kidnapped tycoon.
(2x5=10 marks)

Q. \0.-f Fill in the blanks> . f a week.

a) This case may be d1sp~sed_o -----
~b) The reply to the objection is 31st March.
(c ) The accounting year closes -------:-;the notifications.
· He was not aware
(d) bi d in the hand is worth two, ~----- (2x5= l O marks)
(e) A tr 1 •

. 'B' Constitution of India

Section
. d" tribution of revenues
. . . l provisions relating to is
nst1tut1ona k)
What are the co. nd the State? (30 mar 'S
Q.No. 5 between the Union a a Governor'? What are
ointment as
rfications for app (30 marks)
What are the qua \ the Governor?
Q. No.6 legislative powers o
Q.No. 7 Write short notes on the following:-
(a) President oflndia
(b) Comptroller & Auditor General of India
(c ) Fundamental duties
( d) Quo warranto
(e) Appropriation Bill
(6x5=30 mad
Q.No.8 (a) Describe the constitution(s) and functions of Finance Commission
20 marl
(b) Briefly describe the borrowing powers of the States and the Union.
10 mark
Q.No.9 What is the Annual Financial Statement? Describe in detail as to how this
Annual financial Statement is passed in the Parliament.
(30 marks)
Pr. Accountant General (Audit), H.P. Shimla-171003
t Services (SAS) Preliminary Examination (Civil Audit Branch)
April 2014
bus paper on Service Regulation, Financial Rules, Principles of
·nment Accounts
rurs Max. Marks: 100
Questions. Not more that three questions may be attempted from
is compulsory.
Part 'A'
the particulars given below calculate (i) qualifying service for
m (ii) Pension (iii) Retirement Gratuity and (iv) Family pension
Date of birth 1.1.1954
Date ofJoining 20.7.1978
E.O.L. with Medical Certificate 28.4.1999 to 21.6.1999
E.O.L. for urgent private work 15.7.2002 to 26.8.2002
HPL for urgent private work 1.1.2005 to 20.1.2005
His pay was Rs. 29,460 including grade pay
of Rs. 6600 as on 1.7.2012 with next date of
increment (DNI) on 1.7.2013 in the scale of
pay of 15600-34800
Rate of DA on 1.7.2013 was 90% on the
Basic Pay +GP
(20 marks)
action should take a competent authority in r/o a Government Servant
: from duty unauthorisedly?
(8 marks)
short on
Joining Time
E.O.L.
Leave not due
documents required to be forwarded to the enquiry officer by
disciplinary authority in disciplinary case.
(4x3=12)
the particulars given below calculate the leave entitlement of a
tl Govt. Servant on 1.1.2012:
)ate of birth 15.08.1969
)ate of Joining 20.04.1990
;arned leave at credit on 1.1.1999 190 days
.Ialf pay leave at credit on 1.1.1999. 165 days
-Ie took the following spells of leave thereafter:-
) Earned leave from 10.6.1999 to 7.8.1999
i) Earned leave from 1.9.2001 to 31.12.2001
'allowed by commuted leave of 159 days
ii) Remained on EOL for 61 days w.e.f 1.4.2006 to
11.5.2006 on private affairs without pay.
v) EL from 22.1.2012 to?°' 6 ?01? followPrl hv l--lPT
 Q.No.4 Describe the following:-
(a) Traveling Allowances on tour
(b) Salary
(c ) Special Pay
( d) Temporary post
( e) Deputation
(4x5=20)
Part-B

Q. No. 5 (a) What are the circumstances under which advances from contingency fund
oflndia are allowed to drawn?
(5 Marks)
(b) Briefly describe special procedure for control of contingent expenditure.
(15 marks)
Q.No. 6 (a) What are the general checks to be exercised while preparing Finance
Accounts?
(10 marks)
(b) For what purposes advances are permissible from GPF?
(10 marks)

Q.No. 7 Write Short Notes on:-

(i) Lapsed deposit
(ii) Perfonna Accounts
(iii) Combined Finance and Revenue Accounts
(iv) Parts of Govt. Accounts
(v) Paternity leave
(5x4=20 marks)
Q. No. 8 (a) What are the duties of the Heads of Department about Control of budget
grants?
(10 marks)
(b) Describe in details the procedure prescribed for revalidation of a time
barred cheque and cancellation of a cheque.
(10 marks)

\
 Ale
Office of the Pr. Accountant General (Audit), H.P. Shimla-171003

Subordinate Audit Services (SAS) Preliminary Examination (Civil/Commercial

Audit Branch)

April 2015

Paper-I General English and Constitution of India

Time Allowed: 3 Hours Max.Marks: 150

Note: Attempt any three Questions from Section 'A' and four questions from Section 'B'

Section -'A'

Q.No.1 Explain the meaning of following idioms and phrases by using them in a
sentence:
(a) According to
(b) All of a sudden
(c) Sooner or later
(d) Post facto
(e) Above all
(2x5=10 marks)
Q.No.2 Give antonyms of the following words:
(a) Effective
(b) Encourage
(c) Angry
(d) Accept
(e) Beautiful (2x5=10 marks)

Q,No.3 Distinguish between the following pair of words by using them in sentence
(any five)-
(a) Principal, Principle
(b) Accept, Except
(c) Aloud, Allowed
(d) Fever, Fewer
(e) Storey, Story
(f) Statue, Statute (2x5=10 marks)

Q.No.4. Fill in the blanks with correct form of verbs: -

(a) His company is greatly after. (seek)
(b) The police no stone unturned to trace the culprits. (leave)
(c) Yesterday Ramesh a shirt from market. (buy)
(d) The postman his bag and left. (collect)
(e) Computer is a complex gadget and of many parts. (consist)

(2x5= 10 marks)

P.T.O.
 Part-8 'Constitution of India'

Q.No 5. Write short notes on (any six):

a) Annual Financial Statement
b) Fundamental Duties
c) Consolidated fund of India
d) Money Bill
e) Committee on Public Undertaking(COPU)
f) Concurrent list
(6x5=30 marks)
g) Article 311
Q.No 6.What are the three ways to amend the Constitution of India? Under what
conditions amendment shall be required to be ratified by the Legislatures of not less
than one-half of the States? (30 marks)
Q. No.7. What are the constitutional safeguards to ensure independence of Comptroller
and Auditor General (GAG)? Which article/articles mention about duties of CAG?
(30 marks)
Q.No 8;
a) Describe the constitution and functions of the finance commission?
b) What do you mean by power of President to promulgate Ordinances?Under
what conditions this power is exercised? (15x2=30 marks)

Q.No9.
a) \1\/hat are the roles of Vice President under Constitution of India?
b) What are the effects of proclamation of emergency? (15x2=30 marks)
 Ale

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 Office of the Pr. Accountant General (Audit), H.P. Shimla-171003
Subordinate Audit Services (SAS) Preliminary Examination (Commercial Audit Branch)
April 2015
Paper-II Omnibus paper on Service Regulation, Financial Rules, Principles of
Government Accounts and Book Keeping
Time Allowed: 3 Hours Max.Marks: 150
Note: (a) Q. No. 1 Compulsory and carries 50 marks.
(b) Attempt any other five questions (in addition to Q.No.1). These carry 20marks each
Part 'A'
Q. No. 1 Following is trial balance of Mr. X as on 31st March, 2014. Prepare Trading and
Profit and Loss Accounts for the year ended 31st March 2014 and Balance Sheet
as on that date.
Debit (Rs.) Credit (Rs.)
Land and Building 45,000 Capital 1,00,000
Plant & machinery 35,000 Bad debts process 1,400
Furniture 10,000 Sales 83,400
Carriage 2,400 Purchase return 3,400
Wages 19,300 S. Creditors 25,200
Salaries 5,600 Reserve 44,000
Sales returns 1,700 Bill Payable 10,000
Water charges 800
Insurance charges 1,200
Purchases 60,000
Bills receivable 2,200
Machinery installation 1,700
expenses
S. Debtors 40,000
Opening stock 25,000
Cash at bank 2,000
Bad debts 500
Life Policy 5,000
Investments 10% 10,000
(1.4.2013)
2,67,400 2,67,400

Adjustments:
i) Depreciate Plant & machinery and furniture by 10%
ii) Provide 5% on sundry debtors for bad debts
iii) Provide Premium for Life policy Rs. 200/- and charge to Profit and Loss
accounts
iv) Salary outstanding Rs. 1000/-
v) Prepaid insurance Rs. 150/-
vi) Closing stock Rs. 60,000/-
(50 Marks)
Q.No.2 Explain:
i) Capital Profit and Revenue profit
ii) Capital Receipt and Revenue Receipts
iii) Capital Losses and Revenue Losses
iv) Deferred revenue expenditure

)
 (5x4=20 M arks)
Q. No. 3 i) W hat are the Personal Accounts, Real Accounts and Nominal Accounts? Give
two examples of each?

ii) W hat is accru al basis of accounting? Explain its advantages and

disadvantages?

(10x2=20 M arks)

Part-B
Q.N o.4 Distinguish between:
(i) Foreign Service and Deputation
(ii) Extraordinary leave and leave not due
iii) Censure and warning
iv) Fee & Honorarium
(5x4=20 Marks)
Q.No. 5 What are the major and minor penalties which can be imposed on Government
servants under CCS (CCA) Rules?

(20 Marks)
Q.No. 6 i) Explain in details main division and structure of Govt. Accounts.
ii) What are the principles governing the allocation of expenditure between capital
and Revenue?

(1 Ox2=20 Marks)
Q.N o. 7 (i) Explain the term qualifying service. What are the conditions under which
service qualifies for pension?
ii) Explain how the payment of GPF is made when the whereabouts of the official
is not known.
( 1 Ox2=20 Marks)
Q.N o. 8 (i) Explain the procedure for payment of family pension to handicapped children.
(ii) What is Invalid pension? Under what circumstances it can be granted to Govt.
servant?

(1 Ox2=20 Marks)
Q.N o. 9 (i) What is special disability leave? Explain when it can be granted to Govt.
Servant?
(ii) For what purposes the special casual leave can be granted?
(10x2=20 Marks)
Q. No. IO (i) What is permanent traveling allowance? When it is granted to a Govt. Servant?
(ii) Explain the TA admissibility to a Govt. servant on transfer within the same
station or to a station at a distance of not more than 20 Kms.

(1 Ox2=20 Marks)
 cfil~fM~ ~ q~lf!©lcfiH ( f1@1q.fl8;1T) ft;qli!M ~ n>1qct1 171003

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~-1
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~'l-l-"ITTR ~ o2IT ~ fufl!l cfi1' ~ WTc ~ I

~ M'~
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rn o2IT l-l!?i1+n 35,0000 ~~ Brmcf~ 1,400
~ 10,000 RsfiT 83,400
~ 2,400 @{1<<1{1 crr:rm 3,400
~ 19,300 fcw:f~ ~..J<lft~i 25,200
~ 5,600 ft,fc[ 44,000
RsfiT cfiT crr:rm 1,700 ~~ 10,000
~ ~'l-TR 800
~ ~'l-TR 1,200
@·l.1<<1{1 60,000
mu:r~ 2,200
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~if~ 2,000
~~ 500
~ qTfafll 5,000
~ 10% (1-4-2013) 10,000
--------

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--------

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 Office of the Pr. Accountant General (Audit), H.P. Shimla-171003
Subordinate Audit Services (SAS) Preliminary Examination (Civil Audit Branch)
April 2015
Paper-II Omnibus paper on Service Regulation, Financial Rules, Principles of
Government Accounts
Time Allowed: 3 Hours Max. Marks: 100
Note: Attempt five Questions. Not more than three questions may be attempted from either
Part. Q. No. 1 is compulsory.
Part 'A'
Q. No. I From the particulars given below calculate (i) qualifying service for pension (ii)
Pension (iii) Retirement Gratuity and (iv) Family pension
1) Date of birth 15.06.1954
2) Joined as UDC 10.4.1980
3) Inducted to IA&AS 1.7.2007
4) Promoted to Junior Administrative Grade ofIA&AS on 10.07.2012. His
pay was fixed at Rs. 31,320/-(Rs. 23,720/- plus grade pay Rs. 7600/-) on
this date with date of next increment on 1.7.2013
5) He availed of the following periods of leave
a) Extra ordinary leave from 2.3.95 to 9.6.95
b) Extra ordinary leave on medical certificate for 60 days from
1.11.94
6. He was placed under suspension from 15.7.90 but was reinstated from
31.10.90. Period of suspension was not allowed to be counted as
qualifying service.
7. Overstayal of joining time of 26 days was treated as dies non but did not
entail forfeiture of past service.
(20 marks)

QNo.2: Calculate the (i) Earned leave and (ii) Half pay leave at the credit of Central
Government Officer on 1.1.2014 from the following service records.
(i) Date of birth 2.11.1954
ii) Date of Joining service 3.10.1973
iii) Balance of leave at his credit on 1.7.2009
Earned leave 170 days
Half pay leave 90 days
iv) He was on leave for following period thereafter.
a) Extra ordinary leave from 11.10.2009 to
23.10.2009
b) Earned leave for 20 days from 11.6.2012
following by 40 days of commuted leave.
v) 26 days of unauthorized absence from 1.9.2012
treated as dies non
vi) On transfer to Chandigarh on 15.11.2012 he availed 8
days joining time against admissible 15 days.
(20 marks)
P.T.O.

7
 Q. No. 3 i) Explain in details main division and structure of Govt. accounts.

ii) What are principles governing the allocation of expenditure between capital
and Revenue.
(10x2=20)
Q.No.4 What are the general instructions to be followed by Govt. officer for handling
cash.

(20 Marks)

Part-B

Q.No. 5 Write Short Notes on:-

(i) Commuted leave
(ii) Dies non
(iii) Lien
(iv) Invalid pension
(v) Compensation pension
(5x4=20 marks)
Q.No. 6 (i) What is Permanent Traveling allowances and when it become admissible?
(ii) What are the minor penalties that can be imposed on a Govt. servant.
(I0x2= marks)
Q.No. 7 Define the following:
(i) Special Pay
(ii) Personal pay
(iii) Compensatory allowance
(iv) Tenure post
(v) Time scale pay
(5x4=20 marks)
Q. No. 8 (i) For what purposes advance are permissible from GPF?
(ii) What are documents required to be forwarded to the enquiry officer by
disciplinary authority in disciplinary case.
( 1 Ox2=20 marks)
 chlllf&ill ~ qt;IM© l&i"'R ( ~flwr) it;q1·e1&1 ,;rzyT w,q&n-171003
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2.~ "fum ~~it cn14m~o1 fuf~ 10-4-1980
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5. ~ &RT f.n:;r ~ fuir Tfir:
(en) ;m:iT'l:ffilJT ~ 2-3-95 if 9-6-95
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6. cf 15-7-90 if f1c:-1fkla ~ ~ 31-10-90 "chl' ~ "ITT Tfir ~ I Rc:-'lkl1 c.fi13'.lfcrf~ ~*en~~ it
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2) chl4U~OJ fuf~ 3-10-1973
3) 1-7-2009 "chl'~~ ~ frlJ..-Jljfll{ ~
~ ~ 170 "fu:;,
~~ ~ 90 "fu:;,
4) ~ qfG: cffi f.:p:;, 3-jqf~ ~ fuTl ~ 1TI: ~
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cfiT qftc1fct'a ~
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( 20 a:rch")

P.T.0.
 ~ -11

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2 ) 6Tlffi -;ff;,
3)~~
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~ 6 1 ) ~ <ITTIT ~ cp;fT % (f2ff ~ cfiq fcil ch 14 "ITT"ill % ?
2) ~ ~ chl-hml er: ~ "chl" ~ ~ qlffi" ~ ~11f«1ll i cp;fT f ?
( 1 Ox2=20 3tcri)
~7 R"8 "cfil" -qft~ "cfiT:
1) ~cf(R
2) cl ll fck1 ch cfcR
3) ~faq:_{ch ~
4) ~~"'1G
5) Bl-llll-lH cfcR
C 1 Ox2=20 3tcri)

C 1 Ox2=20 3tcri)
 Office o1

Suboi

PaJ

'ime Allowed:

Jote: Attempt,
Section'

tNo.1 Explain
.entence:
a) At the drop 1
b) Beat arounc
c) Sooner or la
d) Post facto
e) Suo moto

).No.2 Give ar
a) Appear
b) Encourage
c) Abundant
d) Antonym
e) Bea utif u I

),No.3 Distinqi
any five)-
a) Principal, P
:b) Accept, Exe
'c) Aloud, Allov
'd) Affect, effec
:e) Decent, des
:f) Statue, Stan

J.No.4. Fill int

.a) His compar
:b) The police _
:c) Yesterday F
[d) The postrns
1i:>\ A c::.m::irt nhr
 Part-B 'Constitution of India'

Q.No 5. Write short notes on (any six):

a) Right to Freedom
b) Article 343
c) Consolidated fund of India
d) Money Bill
e) Committee on Public Undertaking(COPU)
f) Concurrent list
g) Article 370 (6x5=30 marks)

Q.No 6.What are the three ways to amend the Constitution of India? Under what
conditions amendment shall be required to be ratified by the Legislatures of not less
than one-half of the States?
(30 marks)
Q. No.7. a) Which articles govern the right of citizenship under the Indian Constitutions?
b) What do the directive principles of State policy committee?
(15x2=30 marks)
Q.No8.
a) Describe the constitution and functions of the finance commission?
b) What do you mean by power of President to promulgate Ordinances?Under
what conditions this power is exercised? (15x2=30 marks)

Q.No 9.
a) Write short notes on the Articles governing conduct of business of the parliament.
b) What are the effects of proclamation of emergency? (15x2=30 marks)
 cfilllf<'lll ~ 4t;IM©lcfiH ( M©l4ila,:rT) ft;41i31<1 ~ i1tl4<'ll-171003
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C 1) a:r~
(2)~
(3)~
(4)~
(5) 3q1ckl
( 5x2=10 afcri)
m 2 f.-ii.-ifaf@:1 ~ ifl ~ in: ~ ~ cfiT >f4TlT cR":-
C 1 ) ~ 3TR cfiT fuf~ -;, "ITT I
(2) ~~~";{'ITT I
(3) ~~if fc1~c1m mm-1
( 4) ~ ~ -U 3T1R ~ if "BTllR 3TRf I
(5)~~~~"ITTI
( 5x2=10 afcri)
m 3 f.-i i.-i fa fut a ~ ifl a:r~ cfiT aTIR ~ cfTc!<IT if >f4TlT cR" 1
( 1 ) lf[;f / lffi1"
( 2 ) fclfll, fc:ffcr~
( 3) -ey;,, f0
(4)~~/~
(5) ~,cfilf
(5x2=10 afcri)
m 4 f.-li.-ifaf@a ifl a:r~ B4$ilcfi:/. ~ cfTc!<IT if >f4TlT cR":-
13,\::lctil°
C1) 3T1R ~ ftrlrr ftrq ~ I
(2) ~"ITT2IT~I
(3) ";f1i"lR~"ITT'TI";f"U~~ I
(4) ~cfiT~I
(5) c[ffi~ I
( 5x2= 10 afcri)

le
~ s m8;1<{f R"UfUft ~ c~ ~=)
( 1 ) fch't .-;I ct I cfiT an~
(2)~343
( 3) ~ cnl' -tj-fc@ Rftr
( 4) '1:R fer~
( s) fl I cf ,jj f.:l cfi "3'i:rsni=n:icfm ~ ( COPU)
( 6) "ffllcRIT ~
(7)~370
( 6x5=30 atcn)

~6 ~ ~ "fifq~ ~ ~cfiB ~ "ctR m~

* f? fcwr ~ it ffl'l:R <PT* <PT an~
ff~ fer~~ &RT~ infuf fc8rr ~ ~?
(30 3lcfi)
~7 (3l) ~~"fifq~~~* ~~ ~ .-JlllRcfictl ~ an~cnl"~fc8rr'1ITfil%?
( Gf) ~ cnl' -;:ftfu ~ Tl0'1 ~ cflfT R < ~ 11 ,J:J cf, ~ f ?
(15x2=30 atcn)

~ 8 (1) ~ 3Wl1Tf ~ Tl0'1 cf ~ cfiT cfUR cR I

(2) 3lli:r <1~qfa ~ 3l~ \.l&-11R:!ct "cfi"B cnl' a "B" cflfT ~ f? fcwr ~~~a
cfiT ]""l!l1T ~ '1ITfil t ?
( l 5x2=3o atcn )
~9 ( 1 ) ~ cfiT ffl fi 'cl 1(1.-J fcf;"fl" ~ &Rf ~ fc8rr '1ITfil % ? m8;1<{f R"UfUIT cR I
(2) 3i I q I ct cfi I (1 cnl' elll:fOTT ~ >f'qfq cfiT cfUR cR I
( 15 x2=3o atcn )
 Office of the Pr. Accountant General (Audit), H.P. Sl
Subordinate Audit Services (SAS) Preliminary Examination (Comm
April 2016
Paper-II Omnibus paper on Service Regulation, Financial Rules.
Government Accounts and Book Keeping
TimeAllowed: 3 Hours
Note: (a) Q. No. 1 Compulsory and carries 50 marks.
(b) Attempt any other five questions (in addition to Q.No.1). Thes
Part 'A'
Q. No. I From the following trial balance of Mr. X, prepare Tradi
Accounts for the year ending 31st March 2015 and Bala
after adjustments given below:
Debit (Rs.)
Share capital
Drawings 32,500
Opening Stock 1.4.14 74,445
Purchases 1,29,700
Sales
Return outward
Return inward 5540
Carriage 5400
Carriage outward 5270
Loan to 'A' @ 10% 10,000
give on 1.7.2014
Rent 18,200
Discount allowed 3000
Interest on loan to 'A'
Provision for doubtful
debts
Bad debts 4400
Plant and machinery 60,000
Cash in hand 16,200
Debtors 40,000
Goodwill 47,500
Wages 7600
Advertisement 1950
Creditors
Cash at bank 20,285
4,81,990
Adjustments:
i) Closing stock Rs. 48,790/- Goods valuing Rs. 5000/.
fire.'X' got admitted claim from insurance for Rs.45
ii) Write off bad debts Rs. 1500/- and make a provision
on debtors at 10% and provision for discount at 5%.
iii) Depreciate Plant & machinery by 10%
iv) Prepaid advertisement expenses Rs. 250/-
v) 0utstanding wages Rs. 1520 and Rent Rs. 3640
Charce 10% Manager's commission on Net nrofit af
 a) What is bank reconciliation statement? What are the advantages of bank
Q.No.2
reconciliation statement.
b) Distinguish between Capital Expenditure and Revenue Expenditure ?
(10x2=20 Marks)

What do you mean by Trial balance? Discuss the main objects, limitations and
Q.No.3
methods of preparing a Trial balance.
(20 Marks)

Part-B
a) What are the main division of Govt. accounts?. Explain.
Q.No.4
b) What are the service departments and commercial department? State when the
service department shall charge another department for the services
rendered/supplies made.
(10x2=20 Marks)

What is joining time? Enumerate the cases where it is allowed to a Govt. Servant?
Q.No.5 (20 Marks)

Q.No.6 Define the following?

i) Fee
ii) Foreign service
iii) Honorarium
iv) Leave salary
v) Lien (4x5=20 Marks)

(i) What is the effect of dismissal, removal or resignation on leave at credit of

Q.No. 7
Govt. Servant?
ii) What is special disability leave and when it can be granted to a Govt. Servant.
(10x2=20 Marks)

(i) What is paternity leave and when it can be granted to Govt. servant.
Q.No.8
(ii) What is child adoption leave and where it can be granted to a Govt. servant?
(10x2=20 Marks)

(i) What is qualifying service? What are the conditions subject to which service
Q.No.9
qualifies for pension?.
(ii) What are the major penalties that can be imposed on Govt. servants under
CCS(CCA) Rules? (10x2=20 Marks)

(i) Explain what is superannuation pension and what is retiring pension?

Q. No. 10
(ii) What is family pension what are provision governing grant of family pension?
(10x2=20 Marks)
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'q'flf -1
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I 31 "&Till
a2IT ~ fuf2:f ch1" Q.:S'5-FR~·2. ~~~"We~ I

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~ ~enc:~ - 1,50,000
~ 32,500 -
~ ~ 1-4-2014 74,445 -

~tl~~ID 1,29,700 -

~ . 2,79, 140
m a1132.c1t . 8400
m~ 5540 -

'l-lrnl 5400 -

~ 31132.cli 5270 -

1-7-2014 chl"V:chl" 10%~c!il~*?@JT 10,000 -

~ 18,200 -

~cftlW 3000 -

V: ch1" "fu:Q: lfQ. ~ en: ~ - 450

:Sl32.!:f ~ ~ ~ >11cf~ - 2000
~~ 4400 -

rn a2IT q~n;,tJ 60,000 -

~~'h- 16,200 -
~;,~1n:~i 40,000 -

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~ 7600 -
~ 1950 -

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4,81,990 4,81,990

1) 3rRfll ~ ~o 48790/- 50001- ~ ~ cfiT "BTllR 3flTf -ir ~m~ 2IT

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~ \lfPfc:fmT t ?

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t?
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ij) 11IR:tj!R:cfi" ~ "B' ~ cR:rT an~ t ? "C11Ra1na:,- 1n1r.:r ~., n r::: i__ r-. -
 Office of the Pr. Accountant General (Audit), H.P. Shimla-171003

Subordinate Audit Services (SAS) Preliminary Examination (Civil Audit Branch)

March 2016
Paper-II
Omnibus paper on Service Regulation, Financial Rules, Principles of
Government Accounts
Time Allowed: 3 Hours
Max.Marks: 100
Note: Attempt Five questions. Not more than three questions may be attempted from either
part. Q. No. 1 is compulsory.

Part 'A'
Q. No ]From the particulars given below calculate (i) qualifying service for pension (ii)
Pension (iii) Retirement Gratuity & (iv) Family Pension

I. Date of Birth 05/07/1955

2. Date of Joining 17/12/1984
3. E.0.L with medical certificate 28/5/1998 to 21107/1998
4. H.P.L for medical reason 5/0112006 to 25/0112006
5. His pay was Rs 24,840 including grade pay of Rs 6600 as on 1/07/2013 with next
date of increment (DNI) on 110712014 in the scale of 15600-34800.
6. Rate ofD.A as on 1107/2014 was 105 % on the basic pay +GP

(20 marks)
Q.No 2 Find out the E.L and H.P.L at credit for the 'X' employee as on 1107/2015:
1. Date of appointment
2. Availed E.L for 50 days from 6/2/2009
3. Availed HPL for 44 days from 1108/2011
4. Dies nonfor 15 days from 110212012
5. Availed EL for 15 days for availing L TC and 16/08/2012
also encashed EL for 10 days
1/03/2013
Q.No 3 Write short notes on:
(20 marks)
1. Dies non
2. leave not due
3. Commuted leave
4.E.0.L
5. Paternity Leave

Q.No 4 What are the general instructions to be followecl hu tJ,,, r: _ (5x4=20 marks)
handlina r,;,-,J, ')
 Part 'B'

Q.No 5 Write Short notes on:

1. Deputation Allowance
2. Provisional Pension
3. Subsistence Allowance
4. Travelling Allowance on tour (4x5=20 marks)

Q.No6
1. What are the duties of the Heads of Department about Control of Budget grants?
2. For what purpose advances are permissible from GPF? (1 Ox2=20 marks)

Q.No 7 (i) What is procedure to initiate disciplinary proceedings under rule 14 ,CCS(CCA)?
(ii) What are the minor penalties that can be imposed on a Govt. Servant?
(2x 10=20 marks)

Q.No 8 (i) What are Lapsed Deposits?

(ii) Describe in detail the procedure prescribed for revalidation of a time barred
cheque and cancellation of a cheque (2x 10=20 marks)
 cfilllfeflll ~ 1-t6i;i©lcfiH ( ;i@IQ,(la_lr ) fuq1:;ie1 -gzyT n>11.te11-171003
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.:rte: ~ ~ ~ cti1f-iiQ, t 'fcFim" 'm ~ ~ 'ffi-f ~ ~ ~ .:r ~ I~ 1 3if'1cm:i t° I
~-1
~ 1 ~ ~ ~ fcf<:Rur * ( 1 )m ~ ~ 3Wcfi ~ C 2) m ( 3) ~ f.:rcrfu ~ "ij~ q1Rc11Rcfi
ffi cfi1 lfORT ~ I
5-7-1955
2.cfi14\rno1 fuf~ 17-12-1984
3.filfcfic-fll m-q;r ~ m~ arul~ ~ 28-5-1998 * 21-7-1998
3-14cla.:i 3-lcfcfim
4.filfctic{-11 cfiRUT ~ ~ 5-1-2006 "B" 25-1-2006
5.1-7-2013 cfiT~ ~ 15600-34800 -q~ ir 6600 -frs-q- ~ 24840 ~o ~ "ij~ W1ffi ~
~cfilfuf~ 1-7-2014 2IT I
6.1-7-2014 cfiT ~ ~ cfi1 G{ ~ ~+"frs-q- cfiT 105% ~ I
( 20~)
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1) F+g,f'*1 cFi1 fuf~ 6-02-2009
2) 5ofu:rrcfil~3-l"cfcfim~~ 1-8-2011*
3) 50 fu:rrcfil aT.t~ ~ 1-2-2012 *
4) "$ "'iR 15 fG:=r ~ ~ 16-8-20f2 "B"
5 ) 'l-TI«f 'lJi:fUT ~ fu°Q: 15 fG:=r cfiT 3-lcfcfim ~ ~ 1-3-2013 *
3Til: 10 fG;=r ~ ~ ~ cfiT 'ill ~I cfi {U I IB"lfT I
( 20~)

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2. ~ 3-lcfcfi"m
3. q Rc1 feta 3-lcfcfi"m
4.arul~~
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(( 5x4=20 ~)
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( 20~)

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2)~~
3) f.lc!fu" 'lfill
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( 4x5=20 ~)

N
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( 10x2=20 ~)
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C 1 Ox2=20 3lcF>)
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( 10x2=20 3lcf>)
-
I
 Part 8- Constitution of India

~Write short notes on (any six)

a. Conditions of Governor's Office

b. Fundamental Duties
c. Functions of Public Service Commissions
d. Election Commission
e. Commission and Committee of parliament on Official Language
f. Money Bill
g. Contingency Fund
(6x5=30 marks)

Q6. What are the constitutional safeguards to ensure independence of the Comptroller & Auditor
General of India? Which article mentions about the duties of the CAG?

(30 marks)

Q7.
a. Describe the Constitution and functions of the Finance Commission.
b. What do you mean by power of President to promulgate Ordinances? Under what
conditions this power may be exercised?
(15x2=30 marks)

QS.

a. Write a note on the Articles governing conduct of Business of the Parliament

b. What are the effects of proclamation of emergency?
(15x2=30 marks)
Q9.
a. What is the constitutional protection of rights regarding freedom of speech?
b. What are the directive principles of State Policy?
(15x2=30 marks)
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(4)~
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(1) ~,qfil
( 2 ) fcrr'tf, fcrfcr'tf
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(5x2=10 3lcfi)
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p.T.o

/6
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( 6x5=3 0 atcfi")

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( 30 atcfi")
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(2xl 5=30 atcfi")

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( 2x 15=30 atcfi" )
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'("&) ~ cf>l -;:ftfu ~ lT31 ~ cr:rT f.-J ~~II ,l-Ji:fi ~ f ?
( 2xl 5=30 atcfi" )
 Office of the Pr. Accountant General (Audit), H.P. Shimla-171003
Subordinate Audit Services (SAS) Preliminary Examination (Civil Audit Branch)
March 2017

Paper-II Omnibus paper on Service Regulation, Financial Rules, Principles of

Government Accounts
Max. Marks: 100
Time Allowed: 3 Hours
Note: Attempt five Questions. Not more than three questions may be attempted from either
Part. Q. No. 1 is compulsory.
Part 'A'
Q. No.1 From the particulars given below calculate (i) Qualifying Service for pension (ii)
Pension (iii) Retirement Gratuity and (iv) Family pension
a) Date of birth 01.01.1953
b) Date of joining 30.06.1978
c) Joined as Clerk
d) Inducted to IA&AS 01.09.2007
e) Promoted to Junior Administrative Grade of
IA&AS on 01.07.2012. His pay was fixed
at Rs. 31,600 (Rs. 24,000 plus Grade Pay
Rs. 7,600) on this date with date of next
increment on O 1.07.2013.
£) . Extraordinary leave O 1.03.1991 to 10.06.1991
g) Extraordinary leave on medical certificate for 90 days from O 1.10.1994.
h) Under deemed suspension from 15 June, 1990 but was reinstated on
exoneration from Court of Law.
i) Overstayal of Joining time by 30 days treated as 'Dies Non' without
forfeiture of past service.
(20 marks)

QNq.2: Explain the provisions governing counting of· service for increments in a time
scale of pay.
(20 marks)
Q.No. 3 a) Explain in brief the terms and conditions governing Tenure of
Deputation/foreign service.
(08 marks)
b) Explain the provisions governing admissibility of allowances and benefits
while on deputations/foreign service.
(12 marks)
Q.No. 4 -~ Write short notes on:
a) Dismissal and removal from service
b) Deputation terms for scholarship schemes
c ) Reservation of General Pool Residential Accommodation to SC/ST employees
d) Guidelines for sanction of honorarium
(4x5=20 marks)
Part-B
Q. No. 5 (i) What is the procedure to initiate disciplinary proceedings under Rule 14,
CCS(CCA)?
(ii) What are the major penalties that can be imposed on a Govt. Servant?
(2xl0=20 marks)

Q.No.6 Explain the rules relating to Classification of Losses in Govt. Accounts.

(20 marks)

(7
Q.No. 7 Describe briefly the broad outlines of the System of Accounts of Central
Government.
(20 marks)

Q.No. 8 Write short notes on:

(i) Contractor's Ledger
(ii) Lump Sum Contracts
iii) On Account Payment
d) Issue rate of departmental supplied materials.
(4x5=20 marks)

'
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---------··-····-··---····-··

Office of the Pr. Accountant General (Audit), H.P. Shimla-171003

Subordinate Audit Services (SAS) Preliminary Examination (Commercial Audit Branch)
March 2017
Paper-II Omnibus paper on Service Regulation, Financial Rules, Principles of
Government Accounts and Book Keeping
Time Allowed: 3 Hours Max. Marks: 150
Note: (a} Q. No. 1 Compulsory and carries 50 marks.
(b) Attempt any other five questions (in addition to Q.No.l). These carry 20 marks each
Part 'A'
Q. No. 1 From the following Trial Balance, extracted from the books of Mis Shyam Prasad
& Sons on 3 pt March 2016, prepare Trading Account, Profit and Loss Account
for the year ending 31st March 2016 and Balance Sheet as on that date after
taking into account adjustments given below the table:
Debit (Rs.) Credit (Rs.)
Capital Account - 2,87,500
Land and Building 1,25,000 -
Purchases 5,25,000 -
Opening Stock 1,25,000 -
Sales - 9,62,500
Returns 3,750 6,250
Wages 1,13,250 -
Salaries 97,500 -
Salaries Outstanding - 5,000
Wages Outstanding - 3,250
Office Expenses 38,500 -
Carriage in 3,000 -
Carriage out 5,000 -
Discounts 1,875 3,000
Bad Debts 3,000 -
Bank Loan (Taken on - 62,500
1.10.2015@ 12%·per
Annum, No interest is
paid upto 31st March,
2016)
Insurance Premium 3,750 -
Commission - 5,000
Plant & Machinery 1,25,000 -
Furniture & Fixtures 50,000 -
Sundry Debtors · 1,01,250 -
Sundry Creditors - 75,000
Cash in hand 5,000 -
Cash· at Bank 35,000 -
Office Equipment 30,000 -
Bills Receivable 50,000 -
Bills Payable - 30,875
T~tal 14,40,875 14,40,875
Additional Information
i) Closing stock was valued at Rs. 1, 12,500. .p.,. I.)
 -···-----------·---·-------- ------- ·------------ -----·------- .. ··--··----------------- -------~-----·---·-----------

ii) Write off Rs. 1,250 as Bad Debts

iii) Make Bad Debts Provisions at 5% of Debtors and provision for discount
on debtors @ 2%.
iv) Depreciate Land and Building@ 6%, Plant and Machinery @10%,
Office Equipments @ 20% and Furniture & Fixtures @ 15%.
v) Insurance Premium include Rs.625 paid in advance.
vi) Provide interest on Capital @ 10% per annum.
(50 Marks)
Q.No.2 I) Differentiate between Accrual Basis of Accounting and Cash Basis of
Accounting.
II) What are the limitations of Accounting?
(2x l 0=20 Marks)
Q.No.3 Explain the following terms:-
i) Equity
ii) Net worth
iii) Fictitious Assets
iv) Tangible Assets
v) Contingent Liability
(5x4=20 Marks)
Part-B
Q. No.4 i) Explain Major, Minor and Detailed Head?
ii) Explain in detail main division and structure of Government Accounts.
(2x10=20 Marks)
Q.No. 5 i) What is invalid pension? Under what circumstances it· can be granted to
Government Servant?
ii) What is family pension? What are the provisions governing grant of family
pension?
(2x 10=20 Marks)
Q.No. 6 Define the following?
i) Compensatory Allowance
ii) Lien
iii) Joining Time
iv) Substantive Pay
v) Next Below Rule
(5x4=20 Marks)
Q.No. 7 .:. What are the provisions prescribing the conditions on which service counts for
increments in a time scale?
(20 Marks)
Q. No. 8~ (i) What is effect of dismissal, removal or resignation on leave at the credit of an
'V
employee?
(ii) For what purpose special casual leave can be granted?
(2x10=20 Marks)
Q.No. 9 What are provisions of FR 22(I) for fixation of pay of a Govt. Servant who is
appointed to a post on a time scale of pay?
(20 Marks)
Q. No. 10 (i) What are the provision governing retention of attached/rent free
accommodation in the event of leave, transfer, death, retirement and resignation?
(ii) What is paternity leave and when it can be granted to a Govt. servant?
(2x10=20 Marks)
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~~ 1,25,000 -

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mm 3,750 6,250
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~~- 5,000
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~~~ 35,000 -
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