ACCOUNT TEST LOWER INTRODUCTION TO INDIAN GOVERNMENT ACCOUNTS AND AUDIT JANAURY 2009

                                                  10/2008/04

                                    ACCOUNT TEST (LOWER) 111 PAPER

                                                  JANUARY 2009

                         Introduction to Indian Government Accounts and Audit 

                               (v the edition except chapters  12,26,27,28,29)

                           without books  and the kerala account code vol 1

                                          Maximum marks 100)

1)     Distinguish between 

a)                 Audit  Report  Accounts and Appropriation Act

b)                Appropriation Accounts and Appropriation act

c)               Service Department and commercial department

d)                  Capital expenditure and Revenue expenditure                                                                       (4*5=20)

11)     What are the instructions laID down for the audit of accounts of stores and stock kept by Government department?                

                                                                   20

111) What are the important points to be looked into by the auditor while conducting central audit?  15

1V)   Enumerate the important points to be seen by audit in relation to assessment collection and refund of revenue receipts?                                                                                          15

V)  a) Every payment of money on Government Account involves three different prinicipal process what rare they?                                                                                                    6

   b)   What are the four essential conditions to be satisfied before permitting incurring of expenditure from the consolidated fund?                                                                            8

VI)  write the procedure laid down for carrying out correction affecting capital major heads,after the accounts of the year are closed?                                                                   6

b)        Write down the exemptions to the rule that travelling expense of a government servant is debited to the same head as his pay                                                           6

c)  How would you classify expenditure on the maintenance and repairs of a Government non residential  building used for a admininstrative purpose ?                                                                                     4