Previous Bits of IPO Exam-2013, Paper-2 ON (FHB 1 & 2)

1. 2. As per Financial Handbook Vol.I, Govt. means Central Government. In case of Post Offices, only the surplus collections to be remitted to treasury. The receipts in the form ACG 67 are printed in Duplicate. LPC refers to Last Pay Certificate. Charges against two or more major heads should not be included in one bill. A bill becomes a voucher after payment. The bills should be prepared as per Rule 35 of P & T FHB Volume I. Head Postmaster endorses pay order for payment of pension bill. Rounding off in case of Travelling Allowance bills shall be done in Last stage. Serious loss as per Rule no.57 of P & T FHB Volume I denote loss exceeding Rs.5000/-. Major Head 1201 in the Revenue receipt accounts of the Postal department belongs to Postal receipts. Each Head Post office submits to the Circle Accounts office a monthly cash account. Disbursing officer is responsible for recovery of a payment disallowed by an audit/account office. The objection statements are prepared by the circle Account office in Duplicate. The Audit Inspection Reports will be issued in three parts. The establishment register of the office is maintained by Heads of office in the form ACG 19(a).

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Cost of photograph to be affixed on the first page of the revised service book shall be borne by the Government. The service books should be kept arranged alphabetically. The holder of a permanent advance is responsible for the ___ of the money placed in his hands. The limited tender system is followed for purchase of stores/stock. The permanent advance should not exceed_________ of the average monthly contingent expenditure calculated as per rules. The periodicity for submission of cash account by HRO to Circle Account Office. __ is one of the major heads of account in the expenditure side of the accounts of Department of Posts. The maximum amount of Motor Cycle advance on the first occasion is Rs.30,000/-. The maximum number of instalments in which the motor cycle advance may be recovered is 70. The maximum number of instalments in which the Personal Computer advance may be recovered is 150. __is authorised to draw necessary funds from Treasury or Banks in a Head Post Offices. Memorandum of remittance is maintained in form no. The Service book of a Government servant shall be maintained in ___. Service Book should be maintained under SR__. No leave salary advance may be granted when the leave taken is less than 30 days.

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The flood advance is repayable in not more than 25 instalments. The advance for warm clothing is permissible once in 3 years. The Bank Scrolls received be pasted _wise in a guard file to be maintained separately for Debit and Credit scrolls. If a cheque is dishonoured it should be noted in red ink in column _of the Treasury Passbook. Cheque books used to Pos are printed by the Government of India press at_. Cheques shall be payable at any time within _months after the month of its issue. Remittances between Post Offices are as a rule, confined to transfer of_ The service of GDS employed in Post Offices and Mazdoors are not recorded in ___. Every cheque in favour of a Gazetted Government Officer must be made payable ___only. Form _shall be used for making an application for Flood advance. Scooter/Motor cycle advance is granted to those Government servants whose pay in the pay band is____ or more. The Government servant whose grade pay does not exceed _may be granted an advance for Bicycle. The advance for Warm clothing is admissible only once in 3 years. Subsequent advance in respect of a motor car is admissible after 4 years. Maximum value of stamps to be kept in stock by Group B Postmasters is fixed by Responsibility for the correctness of treasurers Cashbook and HO summary lies with

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Responsibility for the correctness for the Head Office Cash book and balance sheet lies with___ Cash abstract is maintained in the Sub Record Office by

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