hpsc.gov.in Assistant Treasury Officer Exam Government Accounts Question Paper : Haryana Public Service Commission
Name of the Organization : Haryana Public Service Commission
Name of the Exam : Assistant Treasury Officer Exam
Subject : Government Accounts
Document Type : Previous Question Paper
Year : 2011
Website : http://hpsc.gov.in/en-us/
Download Sample/Model Question Paper : https://www.pdfquestion.in/uploads/11170-GOVTACC.pdf
Assistant Treasury Officer Exam Government Accounts Paper :
Time :3 Hours
Maximum Marks : 100
Note :
** Attempt any five questions. All questions carry equal marks.
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1. (a) .”Comptroller and Auditor General is the custodian of Public Purse”. Explain. (10)
(b) Define “Fraud”. What types of frauds can be committed in Government Accounts and what steps should be taken to detect them? (10)
2. (a) “Audit provides a healthy safeguard against public money going down the drain” Comment. (10)
b)Discuss various methods of control over Public Expenditure exercised bv Indian Parliament’ (10)
3. (a) Discuss the role of Finance Commission in Indian Financial Administration. (10)
(b) What are the principles regarding Resource managements in India? (10)
4. (a) Explain Commercial Audit. How the Commercial Audit is different from Government Audit (10)
(b) What are the main principles of classification of Government Accounts. Also define the main division of accounts (10)
5. (a) Indicate the special points to which attention should be directed in the audit of Government Accounts. (10)
(b) What are the sources of Consolidate Fund of the India? (10)
6. (a) Define Treasury rules and discuss the responsibilities of “Direct Treasury” and “State treasuries”. (10)
(b) “Separation of Audit and Accounts will increase the independence of Audit”. Explain (10)
7. (a) Determine criteria of expenditure to be classified under the heads of Capital Section or Revenue Section of the Consolidate fund of India. (10)
(b) “CAG should be a watch dog and not blood hound.” Explain. (10)
8. (a) Give an account of procedure of preparing the Annual Financial statement. Also define Appropriation Act. (10)
(b) Give a brief note on Audit of Public Debt.(10)
9. (a) Discuss the principles and methods of Commercial Accounting. What are the main concepts applicable to Commercial Accounts? (10)
(b) Evaluate the importance of Budget as a tool of administration and an instrument of Legislative control.(10)
10. Write short notes on any four of the following : (5+5+5+5)
(a) Codification of Heads of Accounts
(b) Audit as an Agency of Financial Control
(c) Principles of Government Accounting
(d) Initial Accounts
(e) Currency of India
Precis Writing, Noting & Drafting :
Q. 1 Make a pr6cis of the following passage and also assign an appropriate title to it. The pr6cis should comprise one third length of the given passage. 25 Marks
Unhappiness and discontent spring not only from poverb. Man is a strange creature, fundamentally different from other animals. He has far horizons,invincible hopes, creative energies, spiritual powers. If they are left undeveloped,and unsatisfied, he may have all the comforts which wealth can give, but will still,feel that life is not worth-while.
The great humanist writers Shaw and Wells,Arnold Benett and Galsworthy, who are regarded as the prophets of the dawn,expose the foibles, inconsistencies and weakness of modern life, but they ignore,he deeper currents and sometimes misrepresent them. At any rate, they give,noting in their place. In the void left by the removal of tradition, morality and,religion, others are putting in vague sentiments of race and power.
Q.2 Write a precis of the following in Hindi in about one third of the length of the given passage. Also suggest a suitable title for it 20 Marks
Q.3 Write a letter (in English ) from S.P Sharma, 987, Moti Bagh Colony, Bhopal to the Editor, The Hindustan Times expressing your views on the abject commercializatron and falling standards of education in India. The length of the letter should be 200 words. 15 Marks
Q.4 Write a letter (in Hindi) in about 200 words to the Environment Minister of your state, suggesting ways and means to control the problem of Noise and Water Pollution in the urban areas. The letter should be written from Jagmohan, Secretary, NIRMAL, NGO, LUCKNOW. 10 Marks
Q.5 Write a paragraph (in about200 words) in English on any one of the following topics : 10 Marks
a) Life in a Big City
b) The Problem of Rising Prices
c) Contraption in Public Places
d) Street Beggars
e) Road Accidents