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
The above said statement is
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
The
above said statement is
a.
True b False
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
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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
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Q23 P & T
Revenue fund was instituted with effect from ----------------
a. 01.04.1925 b.
01.04.1960 c.03.05.1960
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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
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Q25 Representations against
recovery should be submitted by aggrieved Government
servant within a -------------
a. One Month b. Two
month c. Three Month
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Q26 The objections
statements are prepared by the accounts offices
in ---------------
a. Duplicate b. Triplicate c.
Single Copy
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Q27 The account
records against which audit objections are pending should not be destroyed
until final settlement of audit objections
The above said statement is
a. True b. False
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Q28 The second part of audit
inspection reports is ------------------------
a. Schedule of Persistent
irregularities b. Outstanding objections from previous reports in brief
c. Introductory
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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
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Q30 Credit challans and pay
orders should be treated as -----------------
a. Cheque b. Credit
certificate c. None of these
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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
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Q32 Cheque payment of
Postage from the holders of Franking machine licenses can
be accepted with bank guarantee.
The above said statement
is
a. True b. False
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Q33 ACG 28
denotes -----------
a. Register of dishonoured
Cheque b. Register of cheques received and cleared
c. None of these
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Q34 The transaction is
entered in cash book on the basis of ----------
a. Occurrence b. amount c None of
these
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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 .
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Q37 Net amount
attachable = X-Y-1000/3 then y represent
a. Total Gross emoluments b.
net emoluments c. Subsistence Allowance
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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
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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
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Q40 Arrear
of Pay, fixed allowance or leave salary shall be drawn in
----------- Bill
A Separate Bill
b. Monthly Bill c. None of these
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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
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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
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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
The above said
statement is
a. true b. False
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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
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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
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Q46 ACG 19 is
related with
a. Building b.
Establishment c. Over Payment
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S jayachandran
|
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
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Q48 The service books
should be kept arranged -----------
a. alphabetically b on the basis of
cadre c. None of these
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Q49 Preservation
period for keeping service Books after death, resigns and
discharge of employee is -------
a. 10 years b. 2
Years c. 5 Years
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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
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Q51 Form ACG 20 is denote
-----
a. Monthly Bills b. Arrear Bills c .
Bonus Bills
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Q52 The Period of
Joining time should be shown separately in absentee
Statement
The above said statement is
a. True b. False
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Q53 When will
prepare monthly statement at Sub office
a. 30th
of Month b. 10th day of Month c. 20th
day of Month
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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
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Q55 The outstation
allowance is sanctioned for ----------
a. all officials b.
sorters and mail Guards c. None of these
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Q57 The ubdisbursed
pay and allowance should be kept in a register
a. ACG 7 b. ACG 67 c.
ACG 54
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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
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Q59 The amount paid against
advance from GPF ----------- by service money
order
a. Can be transmitted
b. Cannot be transmitted
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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
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Q61 Special
Contingencies can be incurred without the previous sanction
of Superior authority
The above said statement is
a. True b false
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Q62 Contingent charges
may be divided in to ------------- classes
a. Four b. Two c.
Five
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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
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Q64 When did minimum wages
act formed
a. 1956 b. 1982 c. 1948
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Q65 The National
Holiday is also considered for calculating the pay for contingent
staff is it correct procedure ?
a. Yes b. No
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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
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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
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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
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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
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Q70 The appointing authority
can create posts on the basis of anticipation
The above said action
a. incorrect b. Correct
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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
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Q72 Security
deposits of Government Servants are --------------- from commission
a. not exempted b.
exempted
|
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Q73 Fidelity bond in
form GPR -34 has been accepted from
a. Public b Government
Servants c. Both
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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
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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
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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
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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 |
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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
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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
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Q80 From the following
official records which have more preservation period
a. Cash Books b. Arrear Claims c.
Service Books
( 10 years )
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Q81 What is the preservation
period of Pay Bill Register ?
a. 10 years b .
20 Years c. 35 years
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Q82 From the following
records , which record is permanent One ?
a. Service Book b.
Stock Book c. Register of particulars of accounts records
destroyed
|
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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
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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
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Q85 The
Procurement officer is belong from ------------ department
a. Central Purchase organization b. Telecom
department b Postal Department
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Q86 The Term FRAC
is related with -----------------
a. Rent assessment of
PO building
b. Maintenance of departmental Building c. Audit
department
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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
|
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Q88 Consolidated schedule of
stamp should be sent along with--------- to DAP
a. Cash Book b.Cash
Account c. Treasures Cash Book
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Q89 The Commemorative stamps
are Supplied by-----------
a. Circle Stamp Depo B. Philatelic
Department c. Nasik Security Press
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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
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Q91 The spoilt reply coupons
should be dispatched to
a. Circle stamp depo
b. Circle account office c. General Manager (Postal
Accounts & Finance) Kolkata
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Q92 Who will issue license
for Registered News Paper
a. Head of Circle/Region b . DPS c .
Divisional Heads
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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
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Q94 From the
following classes of receipts , which receipt is treated as receipt
from other department?
a. UCR b. Custom
Duty c. RPLI receipts
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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
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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
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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
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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
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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
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Q100 The ACG1 is denotes --------------
a. Treasure’s Cash book b. Cash
account c. HO Summary
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Q101 Who is the custodian of
HO summary ?
a. Postmaster b. Treasurer
c Deputy Postmaster
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Q102 Subsidiary
Account is related with --------- office
a. Night Post office b. GPO
c. Field Post Office
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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
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Q104 The schedule of Void
Money Order should be prepared in ----------
a. Single Copy b .
Duplicate c. Triplicate
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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
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Q106 The reason for
keeping excess cash should be recorded in
--------------------
a. HO Summary b. Treasure’s Cash Book c
Cash Account
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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
Please visit nfpemavelikaradivision.blogspot.com
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Q126 Gratuity
can paid by
a. single sum b. installment
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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
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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
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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
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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
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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
The above said
statement is
a. True b. False
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Q132 The
facility of payment of pension to Railway pensioners through
POSB has been introduced
from ------------------
a. 1987 b.1976
c. 1977
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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
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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
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Q135 Duration of life
certificate which is submitted by pensioner
a. Six Month b . One Year
c. Every Month
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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
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Q137 The
revenue stamp shall be printed ------------------
a. Security press Nasik b. Central Stamp store
. c. Central Philatelic Centre
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Q138 Who will keep
reserve stock of stamp and stationery
a. PSD b. Security Press
Nasik c. Central Stamp Store
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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
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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
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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
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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
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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
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Q144 Which is the most
convenient date for changing the status of Head Post office
a. 1st January b.
1st April 31st
December
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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
Please visit nfpemavelikaradivision.blogspot.com
If you want more
question please intimate your email ID to me
My email id shankarjayac123@gmail.com 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
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Q147 The Fundamental rules
shall come into force with effect from
-----------------
a. 1st January
1970 b. 1st January 1922
c. 1st January 1975
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Q148 The fundamental
Rules apply subject to the provisions of Rule
3 to all ------------
a. Government officials b. Citizen of India
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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
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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
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Q151 GPF rules 1960 can be
amended time to time
The above said
statement is
a. true b. false
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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
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Q153 --------------- of the
constitution is based for appointing administrator of union territory
a. article
239 b
. article 240 c. article 241
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Q 154 Travelling
allowance may be considered as -------------
a. Special allowance b.
Compensatory Allowance c. Both
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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
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Q155 For departmental promotion
examination a government official is granted leave. Then
leave period 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
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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
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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
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Q158 From the
following allowance which is considered as recurring Honorarium?
a. Over time allowance b. TA c. Honorarium
for examination
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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
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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
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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
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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
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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
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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
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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
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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
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Q168 The break in service
should affect promotion through normal DPC
The above said statement is
a. True b. False
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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
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Q170 Home town
deceleration under LTC Sceheme to be kept in ---------------------
a. PF of official .b.
Service Book of Official c. None of these
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Q171 The Head of
department should verified service books of each
official by -----------------
a Every year b. Every Quarter c. Every month
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Q172 The
allotment of Post attached quarters to
official may be cancelled on the basis of ------------- months
notice
a. One b. Two c. Three
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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
The above said statement is
a. True b. False
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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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