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APPSC DEPARTMENTAL TEST MAY 16th JUNE 2019 S1
Participant ID WWW.APTEACHERS.IN
Participant Name
Test Center Name WWW.APTEACHERS.IN
Test Date 16/06/2019
Test Time 10:00 AM - 12:00 PM
Subject 141 Paper Code
Marks Obtained
Q.1 Find out the period of preservation of detailed budget Estimates of an Office
Ans 1. 2 years
2. 5 years
3. 3 years
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4. 1 year
Q.2 Identify the paragraph of an introduction to Indian Government Accounts and Audit where in
the guiding principles are enunciated to observe in the audit of sanctions to expenditure
Ans 1. Para 258
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2. Para 261
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3. Para 263
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4. Para 262
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Question ID : 20701710305
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Q.3 Fully-vouched bills for contingent expenditure shall be presented in which bill form ?
Ans 1. APTC Form 49
2. APTC Form 57
3. APTC Form 58
4. APTC Form 48
2. 2015
3. 2011
4. 2012
Q.5 Find out the standard object head for Hiring of Private Vehicles
Ans 1. 132
2. 134
3. 131
4. 133
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Q.6 Authorities competent to execute contracts, deeds etc. on behalf of Government is listed in
Ans 1. Appendix 3 of A.P.F.C. Vol. II
Q.7 The rules and instructions to be observed strictly by the Government servants when buying
stores for using public service is prescribed under which of the following Articles of A.P.F.C.
Ans 1. Article 123
2. Article 125
3. Article 124
4. Article 127
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Status : Answered
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Chosen Option : 3
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Q.8 The amount towards Exgratia payable to the distressed family of a deceased class iv
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2. Rs.10 lakhs
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3. Rs.5 lakhs
4. Rs.3 lakhs
Q.9 Which Article of A.P.F.C. describes the procedure to be followed by a Government Servant
in-charge of the work for disposal of surplus material of the Government as soon as the
work is completed or it becomes clear that no more material is required for executing it
Ans 1. Article 192 & 193
4. Article 162-165
Q.10 Under which Rule rounding off of the transactions in Government accounts and contractors
bills is prescribed by Government
Ans 1. SR 5 under TR 4
2. SR 4 under TR 5
3. SR 2(g) under TR 16
4. SR 10 under TR 10
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Question Type : MCQ
Question ID : 20701710318
Status : Answered
Chosen Option : 3
Marks : 1.00
4. APTC Form 58
Q.12 The periodicity fixed for reconciliation of expenditure with Treasury by the DDO is
Ans 1. Every 2 months
2. Every quarter
3. Half yearly
4. Every month
Chosen Option : 4
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Q.13 According to which provision in the AP Treasury Rules the last pay and allowances
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(retirement, resignation, dismissal etc) of a government servant shall not be paid unless the
DDO satisfies himself that there are no dues to government from the government servant
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Ans
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1. SR 34 (1) under TR 16
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2. SR 6 under TR 16
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3. SR 51 under TR 16
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4. SR 12 under TR 16
Q.14 In the Audit of which of the following contingencies, the responsibility of the Audit is
greatest of all, as mentioned in 'An introduction to Indian Government Accounts and Audit'
Ans 1. Fully-vouched contingencies
2. Contract contingencies
4. Scale-regulated contingencies
Q.15 Find the Standard Object Head for Petrol, Oil & Lubricants
Ans 1. 140
2. 260
3. 250
4. 240
Q.16 Which of the following records fall under the category 'the record on no account be
destroyed'
Ans 1. Detailed Budget Estimates of an Office
2. Rule 38
3. Rule 42
4. Rule 40
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Q.18 Form of security bond to be furnished by the drivers of cars, lorries, buses, vans and jeeps
should be in Form No
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2. A.P.F.C. Form 22
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3. A.P.F.C. Form 24
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4. A.P.F.C. Form 20
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3. Conveyance allowance
3. Details of expenditure
4. Function of Government
2. Pleaders fees
4. Other payments
3. Buildings
4. Maintenance
3. (Last Pay Drawn + D.A) x completed six monthly periods of qualifying service x 1/4
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Question ID : 20701710398
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Status : Answered
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Chosen Option : 3
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Marks : 1.00
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Q.24 Bill for Grants-in-Aid towards salaries shall be preferred in which Bill Form
Ans 1. APTC Form 62
3. APTC Form 64
Q.25 Find out the sub account number of payment Major Head 2011 - State Legislature
Department (MLA Salaries)
Ans 1. S.A. 17
2. S.A. 19
3. S.A. 23
4. S.A. 21
Q.26 According to which Article of the Constitution of India the property and Income of a State
shall be exempt from Union Taxation
Ans 1. Article 284
2. Article 290
3. Article 289
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4. Article 283
2. Family Pension
3. Service Pension
4. Commutation
Q.28 The validity period of a Government Cheque from the date of issue is
Ans 1. One month
2. Six months
3. Three months
4. One year
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Question ID : 20701710323
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Status : Answered
Chosen Option : 1
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2. Article 108
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3. Article 103
4. Article 102
Q.30 Which of the following item of expenditure is exempted from treasury control
Ans 1. 240-Petrol, Oil and Lubricants
Q.31 Find the revenue Receipt Major Head for Stamps & Registration fees
Ans 1. 0029
2. 0031
3. 0030
4. 0035
Question Type : MCQ
www.apteachers.in Question ID : 20701710333
Status : Answered
Chosen Option : 1
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Q.32 What is the gratuity payable to a Government Servant retired on superannuation after
completing 30 years of qualifying service with last drawn basic pay of Rs.52,590/- and DA
Rs.14,330/-
Ans 1. Rs.12,00,000/-
2. Rs.8,82,065/-
3. Rs.11,04,180/-
4. Rs.10,00,000/-
Q.33 Identify the APTC Form in which the Cash Book shall be maintained by the departmental
officer for the money received by a government servant on behalf of the Government
Ans 1. APTC Form 15
2. APTC Form 10
3. APTC Form 7
4. APTC Form 5
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Q.34 According to An Introduction to Indian Government Accounts and Audit the statements of
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facts relating to money or things having money value is the definition for
Ans
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1. Accounting
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2. Accounts
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3. Transactions
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4. Audit
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Q.35 Instructions to be observed in preparing proposition statements are detailed under which
article of A.P.F.C
Ans 1. Article 69
2. Article 67
3. Article 70
4. Article 68
Q.36 Which of the following fall under the sectors prescribed for sectoral classification of
Government revenue receipts ?
Ans 1. Tax Revenue
2. Non-tax Revenue
2. 2054
3. 2052
4. 2055
Q.39 According to An Introduction to Indian Government Accounts and Audit, so far as Audit
duties are concerned, the position of the Indian Audit and Accounts Department in relation
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Ans 1. Audit
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2. Auditor
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3. Government concern
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Question ID : 20701710310
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Status : Answered
Chosen Option : 1
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Q.40 All appropriations lapse at the close of a Financial year - find the Article of A.P.F.C.
Ans 1. Article 38
2. Article 42
3. Article 39
4. Article 36
Q.41 The procedure for payment of which of the following is laid down under Article 81 of
A.P.F.C.
Ans 1. Pay etc. due to members of territorial army when called out for service
2. Contingent expenditure
3. Audit of receipts
4. Audit of sanctions
2. 4076
3. 4046
4. 4055
Q.44 Which of the following statements is true with reference to Contingency Fund as per the
provisions contained in the Constitution of India
Ans 1. Contingency fund of India is established by Parliament by law
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2. The Legislature of a State may by law establish contingency fund in the nature of an
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imprest
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Question ID : 20701710302
Status : Answered
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Chosen Option : 3
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Q.45 The procedure to be adopted for reporting the loss when it comes to the notice of a
Government Servant that defalcation or loss of public money, store or other movable or
immovable property has occurred in an office is laid down under which Article of A.P.F.C.
Ans 1. Article 294
2. Article 194
3. Article 264
4. Article 284
Q.46 A statement of the estimated receipts and expenditure of the State for each financial year is
laid before the two Houses of Legislature is known as
Ans 1. Statement of transactions
3. Reconciliation Statement
2. 90% of FP
3. 80% of FP
4. 50% of FP
2. Arts. 40-46
3. Arts. 26-29
4. Arts. 52-55
Question ID : 20701710362
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Chosen Option : 2
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Q.50 Which Article in A.P.F.C. stipulates the maintenance of Service Books for Government
servants
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2. Article 325
3. Article 145
4. Article 163
2. Rs.26,295/-
3. Rs.42,072/-
4. Rs.13,148/-
Q.52 The chief points to be observed in auditing Establishment Bills by the auditor are detailed
under which paragraph of the Introduction to Indian Government Accounts and Audit
Ans 1. Para 406
2. Para 410
3. Para 416
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4. Para 411
Q.53 Funeral charges (obsequies charges) payable to the nearest relative of Government
Employee or the person lawfully in possession of the body of the deceased Government
Employee to meet the expenses on obsequies ceremony of the deceased Government
employee is
Ans 1. Rs.5,000/-
2. Rs.7,000/-
3. Rs.15,000/-
4. Rs.10,000/-
2. A.P.F.C. Form 5
3. A.P.F.C. Form 7
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4. A.P.F.C. Form 2
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Q.55 Special care for control of the expenditure against appropriation should be taken by every
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Government servant who incurs contingent expenditure - Find the Article of A.P.F.C.
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2. Article 118
3. Article 116
4. Article 119
Q.56 Under which rule of A.P. Revised Pension Rules, 1980 Retirement Gratuity shall be lapsed to
the Government
Ans 1. Rule 48
2. Rule 58
3. Rule 42
4. Rule 47
2. Schemes
3. Functions
2. Rs.6,500/-
3. Rs.12,920/-
4. Rs.9,336/-
2. All loans raised by the Government by issue of treasury bills, loans, ways and means
advances
3. All moneys received by Government in repayment of loans
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Q.60 Upto what extent the Financial Powers are delegated to District Unit Officers (Other than
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Administrative Management
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2. Rs.10,000/-
3. Rs. 3,000/-
4. Rs. 8,000/-
Q.62 Identify the form number for maintaining stock accounts of furniture and other office stores
Ans 1. A.P.F.C. Form 10
2. A.P.F.C. Form 11
3. A.P.F.C. Form 6
4. A.P.F.C. Form 4
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Question Type : MCQ
Question ID : 20701710322
Status : Answered
Chosen Option : 2
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2. 5 years
3. 1 year
4. 45 years
Status : Answered
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Chosen Option : 1
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Q.65 Which one of the following statements is true as per AP Treasury Rules?
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Ans 1. Treasury Bill book need to be presented to the bank for payment
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4. No sub vouchers should be destroyed until 6 months is lapsed from the date of
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payment
Q.66 In calculating the length of service, a fraction of a year equal to three months or more shall
be treated as a completed one half year under which rule of A.P. Revised Pension Rules,
1980 ?
Ans 1. Rule 45 (3)(ii)
2. Rule 45 (3)(i)
3. Rule 45 (4)
4. Rule 45 (5)
Q.67 What is the commutation pension value amount payable to a Government Employee Retired
on invalid Pension who completed 22 years of service with last drawn basic pay of
Rs.37,100/- under AP RPS 2015
Ans 1. Rs.6,29,594/-
2. Rs.6,29,570/-
3. Rs.6,30,000/-
4. Not applicable
Question Type : MCQ
www.apteachers.in Question ID : 20701710384
Status : Answered
Chosen Option : 2
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Q.68 Under which treasury rule the last pay certificate will be issued
Ans 1. TR-23
2. TR-26
3. TR-13
4. TR-20
Q.69 The transactions relating to the Consolidated Fund are accounted for in how many sections
Ans 1. Two
2. Four
3. Three
4. Six
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2. Anticipatory Gratuity
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Question ID : 20701710387
Status : Answered
Chosen Option : 3
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Q.71 Find the Sub-Account number of Major Head 0210- Medical & Public Health Dept.
Ans 1. S.A. 57
2. S.A. 51
3. S.A. 50
4. S.A. 53
Q.72 Minimum Financial Assistance payable per month under Revised Pay Scales 2015
Ans 1. Rs. 6,500/-
2. Rs. 3,350/-
3. Rs. 5,500/-
4. Rs. 4,350/-
2. A.P.F.C. Form 5
3. A.P.F.C. Form 2
4. A.P.F.C. Form 10
Q.74 What is the Service Pension admissible to a Superior Government servant retired on
superannuation with a qualifying service of 33 years and his last drawn basic pay is Rs.
58,330/-
Ans 1. Rs. 43,747/-
2. Rs. 17,499/-
3. Rs. 29,165/-
4. Rs. 53,497/-
Q.75 The period for which Family Pension payable is specified under which rule of A.P. Revised
Pension Rules, 1980
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2. Rule 50 (3)
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3. Rule 50 (5)
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4. Rule 50 (4)
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Question ID : 20701710364
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Status : Answered
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Q.76 Under which Rule of A.P. Revise Pension Rules 1980 the procedure for working out average
emoluments in order to commute the Pension admissible to a Government Servant
Ans 1. Rule 32
2. Rule 27
3. Rule 25
4. Rule 22
Q.77 Contingent charges are classified under which Para in An Introduction to Indian
Government Accounts and Audit
Ans 1. Para 485
2. Para 493
3. Para 482
4. Para 483
Q.78 Under which rule of A.P. Revised Pension Rules, 1980 the notional increment sanctioned,
due on the day following the date of retirement counts for pensionery benefits
Ans www.apteachers.in
1. Executive instructions (ii) under Rule 29
2. Rule 34
Q.79 Lapse of sanction to an estimate for a work is detailed under which article of A.P. Financial
Code
Ans 1. Article 198
2. Article 199
3. Article 200
4. Article 137
Q.80 Which article under the Constitution of India stipulates the restrictions as to imposition of
tax on sale or purchase of goods
Ans 1. Article 286
2. Article 282
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3. Article 277
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4. Article 276
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Question ID : 20701710391
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Status : Answered
Chosen Option : 2
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Q.81 Methods to execute Government works are prescribed under which Article of A.P.F.C ?
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2. Article 167
3. Article 143
4. Article 159
Q.82 The main objects of Audit against Financial rules, regulations and orders are detailed under
which paragraph of An Introduction to Government Accounts and Audit
Ans 1. Para 299
2. Para 298
3. Para 297
4. Para 295
Q.83 A four digit code is allotted to the Major Head. What does it represent if the first digit of the
code is '2' or '3'
Ans 1. Revenue expenditure
2. Capital expenditure
3. Revenue receipt
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4. Capital receipt
Q.84 According to which article of A.P.F.C. no Government servant may enter into contract for
execution of a work unless funds have been provided for it or an assurance has been
received from the competent authority that funds will be allotted before the liability matures
Ans 1. Article 166
2. Article 164
3. Article 165
4. Article 168
Q.85 A grant made in advance by Legislative Assembly under Article 206 of Constitution of India
is termed as
Ans 1. Vote on Account
2. Vote on Credit
3. Voted Budget
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4. Voted Expenditure
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Status : Answered
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Q.86 What is the Anticipatory Service Pension payable to a Government Servant who retired from
service on superannuation with 33 years of qualifying service and his Pension fixed at
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Ans 1. Rs.26,951/-
2. Rs.22,459/-
3. Rs.23,956/-
4. Rs.14,973/-
Q.87 Under which article of A.P.F.C. the religious edifices are protected
Ans 1. Article 179
2. Article 217
3. Article 196
4. Article 183
2. Gratuity
3. Family Pension
4. Nominations
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Q.89 What is the Form number of the Periodical Increment Certificate to be attached to the pay
bill by the Drawing Officer as per SR 13 under TR 16
Ans 1. A.P.T.C. Form 49
2. A.P.T.C. Form 47
3. A.P.T.C. Form 46
4. A.P.T.C. Form 45
Q.90 Which of the following is the sub sector for the 'Tax Revenue' Sector ?
Ans 1. Taxes on income and expenditure
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Chosen Option : 2
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Q.91 According to which Article of the Constitution of India the Governor of a State shall cause to
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be laid before the Houses of the Legislature of the State, the 'Annual Financial Statement' in
respect of every year
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2. Article 202
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3. Article 151
4. Article 150
Q.92 The procedure for carrying out physical verification of stores in government departments is
enshrined in which Article of A.P.F.C.
Ans 1. Article 136
2. Article 143
3. Article 135
4. Article 146
Q.93 Find the Sub-Account number of payment Major Head 2401-Agriculture Dept.
Ans 1. S.A. 91
2. S.A. 89
3. S.A. 67
4. S.A. 69
Question Type : MCQ
www.apteachers.in Question ID : 20701710359
Status : Answered
Chosen Option : 1
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Q.94 According to which Article of A.P.F.C. the disbursing officer should make deduction of
Income - Tax from the salary of the Government servant
Ans 1. Article 101
2. Article 116
3. Article 96
4. Article 86
Q.95 The orders of enhancement of maximum limit of Retirement Gratuity to Rs.12 lakhs, came
into force with effect from
Ans 1. 11.01.2016
2. 17.02.2016
3. 01.01.2016
4. 02.06.2014
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Q.96 Under which Article of the Constitution of India, the Finance commission is constituted by
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2. Article 266
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3. Article 267
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4. Article 281
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Q.97 According to which provision under the Constitution of India Prior recommendation of
President required to Bills affecting taxation in which States are interested
Ans 1. Article 273
2. Article 271
3. Article 274
4. Article 270
Q.98 A teacher expired while in service and completed 8 years of service with basic pay of
Rs.42,490/- under APRPS, 2015 and DA Rs.11,578/-. Find out the Gratuity
Ans 1. Rs.12,00,000/-
2. Rs.4,86,612/-
3. Rs.2,16,272/-
4. Rs.2,70,340/-
Q.99 The value of order which should not exceed for purchase of stores in a Single Tender
System for placing order for a Single Article
Ans 1. Rs. 20,000/-
2. Rs. 10,000/-
3. Rs. 1,000/-
4. Rs. 5,000/-
Q.100 Find out the Capital Expenditure Head of Education Sports, and Arts & Culture
Ans 1. 4202
2. 2205
3. 2203
4. 2204