49-A/1
DEPARTMENTAL EXAMINATION FOR VARIOUS CATEGORIES OF OFFICERS
November, 2012
ACCOUNTS – PAPER I (WITHOUT BOOKS)
TIME: 2 Hours
Full Marks: 50
Pass Marks: 25
Answer Question No. 1 and any three of the rest
1. “In a parliamentary set up, the overall process of control over financial administration in a state is three-fold” – Elucidate the statement. (20 marks)
2. Describe the process of daily closing in a State Treasury? (10 marks)
3. What are the objects of Inspection and Local Audit? (10 marks)
4. What is the duty of audit in conducting audit of expenditure? (10 marks)
5. Explain briefly about Major, Minor and Detailed heads of Government accounts? (10 marks)
6. Write note on any two of the following: (5+5 marks)
a. Borrowing
b. Audit of Investment
c. Nature of Government Revenues