model.pdf

Model questions for IPO Examination Based on Financial Hand Book Part I ( Chapter I)

Q1 From ----------- the accounts work relating to the postal branch of the P& T department was

separated from P& T audit

a. 01.04.1977 b.01.04.1976 c. 01.08.1980

Q2 The bifurcation of Posts and telegraph department was happened

a. 1985 b. 1976 c. 1990

Q3 The business performed by telecommunication was transferred to ----------- on 01.10.2000

a. VSNL b. BSNL c. P& T department

Q4 The telephones General manager, Telecom stores is included in --------- category

a. Director – General b. Head of department c. Head of Circle

Q5 what is the usage of form LI-37?

a. repayment of loans of PLI b. voucher for any payment c None

Q6 All cheques , Bills etc preferable at a treasury for payment being non-negotiable instruments can

be endorsed only once .

The above said statement is

a. True b. False

Q7 For What purpose the Specimen signature of AD in charge of PLI is circulated to whole circle

concerned?

a. To enable Payment of government Securities at any post office. b. to Limit the payment of PLI

selected offices C. None of these

Q8. What is the purpose of special metallic embossing seal ?

a. Stamping the voucher of final payment of GPF b. Stamping the any type of payment voucher c.

None of these

Q9 . ---------------- is necessary to draw the pay and allowance when a staff transferred from one place to

another.

a. LPC b Pay slip c . Service Book

Q10 The right of government servant to TA including Daily allowance is forfeited or deemed to have

been relinquished within ------------- from the date on which it becomes due.

a. Six month b. One year c. 18 months

Q11 The government employee must submit his claim within -------- for reimbursement of the

expenditure incurred on the Journey , if the advance has been drawn for availing LTC

a. Three month b. Two month c. One month

Q12 The term over charge and is related with ------------

a. LTC b. Claim of LTC c .Railway fares and freight for calculating claim

Q13 . When a specific approval from Director general for investigation is needed for a claims to

arrears of pay to Government official ?

a. Claims more than six year b. Claims more than one year c. Claims more than two yea r

Q14 The Indian stamp Act

a. 1898 b.1850 c.1899

Q15 In case advance not drawn for LTC , the officials are liable to submit their claim within

a. One month b. three month c. One year

Q16 No Government officer may issue duplicates or copies of receipts granted for money received


a. true b. false

Q17 In post offices defalcations or losses, should be charged in the schedule of --------------- and

payments and recoveries of losses should be credited in the schedule of ---------------

a. UCP, UCR b UCR, UCP, c. receipts , payments

Q18 When a term serious loss occurring to immovable property of department

a. all loss exceeding Rs 1000/- b. all loss exceeding Rs 5000/- c. all loss exceeding RS 10000/-

Q19 A register of destruction of records in form ------------should be maintained in each office and

prepared preserved permanently

a. ACG 91 b.ACG 7 c ACG 67

Q20 Charges against two or more major heads should be included in one bill


a. True b False

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Q21 The transaction relating to the business managed by the department on behalf of the

government are included in --------------------

a. Major account heads b. remittance and debt sections of the account c. None of these

Q22 The capital accounts concepts created on the basis the department of Posts are recognized

as ---------------------- department

a. Government b. non commercial department c. Commercial

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Q23 The capital accounts of the Posts and Telecommunication departments on a commercial basis

with effect from -----------

a. 01.04.1925 b. 01.01.2000 c.04.05.2002

Q23 P & T Revenue fund was instituted with effect from ----------------

a. 01.04.1925 b. 01.04.1960 c.03.05.1960

Q24 If a government servant from whom a recovery is ordered , is transferred to the jurisdiction

of disbursing officer

a. recovery should be completed before his transfer . b. order of recovery should be passed on to

that disbursing officer c. None of these

Q25 Representations against recovery should be submitted by aggrieved Government servant

within a -------------

a. One Month b. Two month c. Three Month

Q26 The objections statements are prepared by the accounts offices in ---------------

a. Duplicate b. Triplicate c. Single Copy

Q27 The account records against which audit objections are pending should not be destroyed until

final settlement of audit objections


a. True b. False

Q28 The second part of audit inspection reports is ------------------------

a. Schedule of Persistent irregularities b. Outstanding objections from previous reports in brief

c. Introductory

Q29 Audited bills , Vouchers can be resend by audit office after a requisition submitted through --

----- to Circle account office

a. Head of the Division b. Head of the Circle c. Disbursing officer

Q30 Credit challans and pay orders should be treated as -----------------

a. Cheque b. Credit certificate c. None of these

Q31 A cheque drawn on any bank located at the same station as that of the head post office and

accepted at any of its sub offices will also be regarded as-----------

a. Local Cheque b . Outstation Cheque

Q32 Cheque payment of Postage from the holders of Franking machine licenses can be accepted

with bank guarantee.


a. True b. False

Q33 ACG 28 denotes -----------

a. Register of dishonoured Cheque b. Register of cheques received and cleared c. None of these

Q34 The transaction is entered in cash book on the basis of ----------

a. Occurrence b. amount c None of these

35 Tr 29 denotes

a. cash Book b . Contingent register c. HO Summary

Prepared by S Jayachandran , SA , Divisional Office , Mavelikara

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Q36 From the following allowance , which is exempted from court attachment

a. Basic Pay b all kinds of travelling allowance c. DP .

Q37 Net amount attachable = X-Y-1000/3 then y represent

a. Total Gross emoluments b. net emoluments c. Subsistence Allowance

Q38 The period for which the officer has been declared temporarily unfit should be intimated to

the ---------------

a. Circle Account office b. Head of the Region c. Head of the Circle

Q39 Withdrawal for claim for travelling allowance of government Servants may be allowed even

without Surrender of LPC

The above said stamen is

a. True b. False


Q40 Arrear of Pay, fixed allowance or leave salary shall be drawn in ----------- Bill

A Separate Bill b. Monthly Bill c. None of these

Q41 Form No C P W A -52 is used for

A Register of certificate b. Register of Cheque Book c. Register of issued cheque

Q42 The pay and allowance for the Month of March will be paid on the ----------------- of April

a. First working day b. Second working day of April c. First working day of April

Q43 If Pay or allowances be due in India to government servant absent outside then Government

will make arrangement to pay the due amount to him


a. true b. False

Q44 Form No ACG 17 is used to record the payments to ---------------

a. honoraria granted to person not in Government Service b. . honoraria granted to person in

Government Service c. none of these

A45 Claims to honoraria granted to officials of the department should be drawn in the pay bill form

No--------------

a. Form ACG 7 b. form ACG 67 c. ACG No 20

Q46 ACG 19 is related with

a. Building b. Establishment c. Over Payment

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Q47 The service books of non –gazetted officials on deputation to Army Postal Service should

kept at

a. Office of ADG APS b. Director of Postal Accounts , Nagapur C. Account office of Parent

Department

Q48 The service books should be kept arranged -----------

a. alphabetically b on the basis of cadre c. None of these

Q49 Preservation period for keeping service Books after death, resigns and discharge of

employee is -------

a. 10 years b. 2 Years c. 5 Years

Q50 The descriptive particulars on the --------- of a government servant’s service book should

be reattested every five year by the supervising officer

a. Last Page b. Second Page c. None of these

Q51 Form ACG 20 is denote -----

a. Monthly Bills b. Arrear Bills c . Bonus Bills

Q52 The Period of Joining time should be shown separately in absentee Statement


a. True b. False

Q53 When will prepare monthly statement at Sub office

a. 30th of Month b. 10th day of Month c. 20th day of Month

Q54 From the following document , which is the supporting document for submission of TA Bills

a. GAR 14 –C b TA-14 C. GPR-23

Q55 The outstation allowance is sanctioned for ----------

a. all officials b. sorters and mail Guards c. None of these

Q57 The ubdisbursed pay and allowance should be kept in a register

a. ACG 7 b. ACG 67 c. ACG 54

Q58 Acquittance rolls and offices of the bills are not to submitted to the circle office

The above said stamen is

a. True b False

Q59 The amount paid against advance from GPF ----------- by service money order

a. Can be transmitted b. Cannot be transmitted

Q60 The amount of subsistence allowance in respect of officials under suspension who cannot attend

personally the due amount to the officials forwarded by service money order to the concerned

officials

The above action is

a. Correct b. Not correct

Q61 Special Contingencies can be incurred without the previous sanction of Superior authority


a. True b false

Q62 Contingent charges may be divided in to ------------- classes

a. Four b. Two c. Five

Q63 The policy regarding engagement of casual labour reviewed by government as per the

judgment of Supreme Court delivered on --------

a. 17th Jan 1970 b. 17th Feb 1989 c. 17th Jan 1986

Q64 When did minimum wages act formed

a. 1956 b. 1982 c. 1948

Q65 The National Holiday is also considered for calculating the pay for contingent staff is it

correct procedure ?

a. Yes b. No

Q66 what is the time limit for completing the review in connection with appointment of casual

workers in postal department

a. 5 Year b. 1 year c. 6 Months

Q67 The amount received on account of premium of PLI , repayment of loan should be accounted

under ---------------------- head

a. PLI Annuity Fund b. Postal Insurance and Life Annuity Fund Receipts c. PLI receipts

account

Q68 The financial Powers delegated by the President of India to Various officers of the department

is called as

a. Rules of financial power b. Schedule of financial Powers c. None of these

Q69 What is mentioned in rules 42-A , General Financial Rules ?

a. Creation of Temporary Posts b. Retrospective Sanction for revision of Pay and grant of

Concessions c. Lapse of Sanction

Q70 The appointing authority can create posts on the basis of anticipation

The above said action

a. incorrect b. Correct

Q71 Government promissory notes received for safe Custody must record at -------------- in a

register in Form Sec 19

a. Once b. Twice c Once in a month

Q72 Security deposits of Government Servants are --------------- from commission

a. not exempted b. exempted

Q73 Fidelity bond in form GPR -34 has been accepted from

a. Public b Government Servants c. Both

Q74 What is the purpose of Preparation of Form ACG 69 ?

a. Register of all Assets b. Register of Land and building c. Register of expenditure

Q75 What is the purpose of preparation of correction slip and when it will prepared ?

a. record revenue and capital , Quarterly

b intimation of addition /modification of land and building to circle office , end of the year

c record the asset details , monthly preparation

Q76 When will Pre Audit of Estimates is applicable

a . on estimates of work of Government department executed through

Civil wing

b . The amount incurred for work is very high

c Both cases

Q77 While making the payment of amount which is due for civil work to government agencies ,

the full amount can be paid

The above statement is

a. True b. False

c. Subject condition and considering the circumstance , the advance payment of full amount

shall be drawn

Q78 When will stop the recovery of GPF concerned the official due to retire on superannuation ?

a. One month before retirement b. Two month before retirement

c. Three month before retirement

Q79 Recovery of Cooperative Society Dues are mentioned in

a. Rule 561 of FHB 1 b Rule 559 of FHB I c. None of these

Q80 From the following official records which have more preservation period

a. Cash Books b. Arrear Claims c. Service Books

( 10 years )

Q81 What is the preservation period of Pay Bill Register ?

a. 10 years b . 20 Years c. 35 years

Q82 From the following records , which record is permanent One ?

a. Service Book b. Stock Book c. Register of particulars of accounts records destroyed

Q83 From the following records special sanction is needed for destruction from Head of circle

a. Bill Register b. Memo of Disbursement c. Sub Office Saving Bank Journal

Q84 When subscriber dies while in service and nominee is minor

Then who will collect due amount from GPF ?

a. minor b natural guardian of minor c None of these

Q85 The Procurement officer is belong from ------------ department

a. Central Purchase organization b. Telecom department b Postal Department

Q86 The Term FRAC is related with -----------------

a. Rent assessment of PO building b. Maintenance of departmental Building c. Audit

department

Q87 who will fix the maximum value of stamp to be kept in stock in non Gaztted Postmaster’s

Office

a. Postmaster b. Divisional Heads c. PMG

Q88 Consolidated schedule of stamp should be sent along with--------- to DAP

a. Cash Book b.Cash Account c. Treasures Cash Book

Q89 The Commemorative stamps are Supplied by-----------

a. Circle Stamp Depo B. Philatelic Department c. Nasik Security Press

Q90 International Bureau at Berne has given exclusive right to DOP to hold stock of --------------

article

A. Aerogramme b. international Reply Coupons c. Foreign Speed Post

Q91 The spoilt reply coupons should be dispatched to

a. Circle stamp depo b. Circle account office c. General Manager (Postal Accounts & Finance)

Kolkata

Q92 Who will issue license for Registered News Paper

a. Head of Circle/Region b . DPS c . Divisional Heads

Q93 Who is the responsible person to collect the amount of unpaid postage from insufficiently paid

letters and newspapers?

a. Supervisor of Mail Branch b. Supervisor of delivery Branch c. Postmaster

Q94 From the following classes of receipts , which receipt is treated as receipt from other

department?

a. UCR b. Custom Duty c. RPLI receipts

Q95 From the following duties , which is not entrusted as duty of treasurer

a. Drawing cheque b . supply fund from the office cash c. receive cash from postman

Q96 On what basis the transaction recorded in treasures cash Book

a. on the basis of amount b. on the basis of time they occur c. None of these

Q97 The Postmaster of HO should verify the cash by checking footer entries of ------------------

a. HO summary b. Treasures Cash Book c. Hand to Hand Book from all counter

Q98 From which month the disbursement of Pay and advance is not done on last working day of the

month?

a. April b. March c. December

Q99 Where does the Postmaster has exempted from daily verification of cash and cash?

a. Presidency Post office b. Head Post office c. None of these

Q100 The ACG1 is denotes --------------

a. Treasure’s Cash book b. Cash account c. HO Summary

Q101 Who is the custodian of HO summary ?

a. Postmaster b. Treasurer c Deputy Postmaster

Q102 Subsidiary Account is related with --------- office

a. Night Post office b. GPO c. Field Post Office

Q103 What is the object of Postmaster ‘s Balance Sheet ?

a. Reconciliation of Daily Cash Book b. Reconciliation of HO Summary c. Reconciliation between

HO Cash Book and TCB

Q104 The schedule of Void Money Order should be prepared in ----------

a. Single Copy b . Duplicate c. Triplicate

Q105 From the following schedule which one is not submitted to postal accounts on 1st and 16th of

every month?

a. Schedule of UCR b. Cash account c. Schedule of Bills Paid

Q106 The reason for keeping excess cash should be recorded in

--------------------

a. HO Summary b. Treasure’s Cash Book c Cash Account

Q107 what is the purpose of preparation of supplementary Cash Book

a. record the transaction of closing days of March from sub office

b record the transaction of closing days of March from Head Office

c. record the transaction of closing days of March and first working day from sub office

-----------------------------------------------------------------------------------------------

Prepared by S Jayachandran, SA , Divisional Office , Mavelikara-690101- Kerala


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Q126 Gratuity can paid by

a. single sum b. installment

Q127 The claim of payment of any arrears due in respect of a deceased pensioner should be

within -------------

a. One month b. Six Month c. One Year

Q128 When indemnity Bond is needed for getting arrear payment due in respect of deceased

pensioner

a. arrear amount exceeds Rs 1000/- b arrear amount exceeds Rs 5000/- C. None of these

Q129 On which rule is supported for payment of arrears of arrears of pensions will be

made to the nominees

a. Payment of Arrears of pension (Nomination) Rules 1983 b. Payment of Arrears of pension


(Nomination) Rules 1985 c. Payment of Arrears of pension (Nomination) Rules 1987

Q130 A six monthly statement is prepared for cases of failure to draw pensions shall be

prepared by the head Postmaster . Then how many parts in the six monthly statement?

a. One b. Two c. Three

Q131 Payment on account of pensions and commuted value of pensions made by Head and

Sub Post offices will be entered in a separate schedule


a. True b. False

Q132 The facility of payment of pension to Railway pensioners through

POSB has been introduced from ------------------

a. 1987 b.1976 c. 1977

Q133 The reduction in the amount on account of commutation shall become operative within -

-------- months after issue of letter by the competent authority

a. Five b. Two c. Three

Q134 Date of credit in the SB ( Pension ) account may be taken as the date of receipt of

commuted value of the pension

The above said statement

a. True b. False

Q135 Duration of life certificate which is submitted by pensioner

a. Six Month b . One Year c. Every Month

Q136 Who handle the transfer of pension from one head Post office to another within the

jurisdiction of another Postal Accounts Office

a. Head Postmaster b. Head Postmaster and Postal Accounts Office

c. Postal Account Office

Q137 The revenue stamp shall be printed ------------------

a. Security press Nasik b. Central Stamp store . c. Central Philatelic Centre

Q138 Who will keep reserve stock of stamp and stationery

a. PSD b. Security Press Nasik c. Central Stamp Store

Q139 Who will submit forecasts and indents for central excise revenue stamps

a. Superintendent of CSD b , Head of Central excise department c. Collector of Central

Boards

Q140 From the following which official can forward indent direct on

The Central Stamp store?

a. Postmaster of GPO b. Senior Postmaster c. Postmaster of Presidency Post offices

Q141 Government officials authorized to obtain service postage stamps from local depots may

exchange such stamps either for service stamps

The above statement is

a. True b. False

Q142 Damaged and obsolete Postage stamps that can counted and identified shall sent once in

a--------------- to -----------

a. month PSD b . quarter CSD c. year Security Press

Q143 The stock verification in CSD can be done by a team which is determined by

a. Head of circle b . Ministry of Finance c. Ministry of Communication

Q144 Which is the most convenient date for changing the status of Head Post office

a. 1st January b. 1st April 31st December

Q145 Haulage charges is related with --------

a. Conveyance of mails b . Charges payable to Railway on account of conveyance of mails

c. None of these

Prepared by S Jayachandran, SA , Divisional Office , Mavelikara-690101- Kerala



My email id [email protected] Mobile No – 9961464279

Q146 What is meant by FRSR

a. Financial Rule and Service Rule b. Fundamental Rules and Service Rules c.

Fundamental Rules and Supplementary Rules

Q147 The Fundamental rules shall come into force with effect from


-----------------

a. 1st January 1970 b. 1st January 1922 c. 1st January 1975

Q148 The fundamental Rules apply subject to the provisions of Rule

3 to all ------------

a. Government officials b. Citizen of India

Q149 what option was given by president of India to the government service from 1st July

1976

a. option to continue to be governed by provision of civil services regulations or come over

to fundamental rules

b option to continue to be governed by provision of civil services regulations

c . None of the above

Q150 The option in respect of fundamental rules which was selected by non –

gazetted staff may be recorded in -----------

a. option may be recorded in service Book b. option may be forwarded to account

officer c . Both

Q151 GPF rules 1960 can be amended time to time


a. true b. false

Q152 From the following action , which action is not re delegate to subordinate

authorities ?

a . action related with creation of Post . b. appointing a government servant c.

issue order related with changes of allowance

Q153 --------------- of the constitution is based for appointing administrator of union

territory

a. article 239 b . article 240 c. article 241

Q 154 Travelling allowance may be considered as -------------

a. Special allowance b. Compensatory Allowance c. Both

Q154 A government servant is under training then it will considered

as he is under duty

a. The statement is correct b. the statement is incorrect

Q155 For departmental promotion examination a government official is granted

leave. Then leaveperiod is calculated on what basis?

a. duration of examination b. duration of examination plus minimum period required

for journey to and from the examination centre nearest to headquarters station

c. duration of examination plus minimum period required for journey to and from the

examination centre to candidate’s home

Q156 A Government servant attend in departmental examination may considered as

duty then the official should report his/her office

after the examination

The above said statement

a. True b . False

Q157 Halts necessitated by breakdown of communication while government servant is on

transfer or training Is it possible to grant all such halts considered as duty

a. No b Yes

Q158 From the following allowance which is considered as recurring Honorarium?

a. Over time allowance b. TA c. Honorarium for examination

Q159 Number of persons so entitled is more than the posts available

then lien will be given on------------ basis

a. Junior most person in the grade will be liable to be reverted

b . Senior most person in the grade will be liable to reverted

c . None of the above



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Q160 If A performs the duties of post on which another person holds a lien then it

will be treated as ---------

a. A is working under probation period b. A is working under training period c. A is

officiating


Q161 When a official get overseas Pay?

a. Officials who have working away from his Parent department

b. Officials in consideration of the fact that he is serving in a country other than the

country of his domicile

c. None of these

Q162 if a Government servant holds a posts carrying definite rate of pay sanctioned

without limit of time

Then it may be treated as

a. Post under probation period b. Post may be treated as Permanent

c. Post may be treated as provisional

Q163 if person hold a temporary post then which of the following statement equivalent

for temporary post

a. Post carrying a definite rate of pay sanctioned for a limited time

b. posts carrying definite rate of pay sanctioned without limit of time

c. None of these

Q164 ----------------- is very important document for appointment of a post in government

service

a. Health card b. Fitness Certificate from any Hospital

c. Medical certificate of fitness from competent authority

Q165 The drawal of pay and allowance for a period not exceeding --------------- in respect

of fresh recruits to government service without a medical certificate of health

A One Month b . Two Month c. Five Month

Q166 in the case of quasi permanent Government Servants who wish to revert to parent

department /Office within a period of two years then the government servant will be

appointed to the post of --------------

a. the post held by him prior to his joining the new department

b the present post he occupied

c. None of these

Q167 When Government servants refuse to work overtime where such overtime work

is necessary in the Public interest

Then it will considered as

a. Strike b. unauthorized absent from service c. None of these

Q168 The break in service should affect promotion through normal DPC


a. True b. False

Q169 The period of absence not covered by grant of leave shall have to be treated as -------

------

A unauthorized absent from service b. Break in service c. Dies non

Q170 Home town deceleration under LTC Sceheme to be kept in ---------------------

a. PF of official .b. Service Book of Official c. None of these

Q171 The Head of department should verified service books of each official by ---------

--------

a Every year b. Every Quarter c. Every month

Q172 The allotment of Post attached quarters to official may be cancelled on the basis

of ------------- months notice

a. One b. Two c. Three

Q173 A Female officer who has been allotted residential accommodation free of rent may

be permitted to enjoy the rent free concession during the entire period of maternity leave


a. True b. False

Q174 In what time is allowed a Government official to continue his occupation in rent free

quarter after his retirement ?

a. One Month b. Two Month c. Six Month

Q175 Permissible period for the retention of the residence while the officials are

temporary transfer in India or transfer to a place outside India

a. One Month b. Two Month c. Four Month

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