MPSC DEPARTMENTAL MAHARASHTRA FINANCE AND ACCOUNTS SERVICE CLASS – I OFFICERS -2017 Question Paper

MPSC DEPARTMENTAL MAHARASHTRA FINANCE AND ACCOUNTS SERVICE CLASS – I OFFICERS -2017 Question Paper

PAPER – I

PRECISE AND DRAFTING

1. B-

(1) Candidate should not wirte roll number, any name (including his/her own), signature, address or any indication of his/her identity anywhere inside the answer book otherwise he/she will be penalised.

(2) Candidates are expected to answer all the subquestions of a question together. If subquestion of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later subquestion shall be overlooked.

(3) Answers are to. be written in one language only either in Marathi or in English.

(4) All questions are compulsory.

(5) The marks for each question are indicated in the margin.

(6) No textbook is prescribed for the examination.

PART-I

1. Prepare a Circular to be put on the Office Notice Board under the caption ‘Notice to Citizen’ about the use of computerized systems such as GRAS, Arthavahini, Pensionvahini, Setu which are used in all the Government offices, for the benefit of citizens.
2. You are working at the Departmental Headquarter. Issue a Circular to all the divisional and district offices informing them to reduce1 cut Office Expenditure along with measures steps to be taken for its implementation.

PART-II

3. Summarize the following passage to about one-third of its length and suggest a suitable title: – We have seen that it is the subjective world that rules the objective. Change the subject, and the object is bound to change; purify yourself, and the world is bound to be purified. This one thing requires to be taught now more than ever before. We are becoming more and more busy about our neighbours, and less and less about ourselves. The world will change if we change; if we are pure, the world will become pure. The question is why I should see evil in others. I cannot see evil unless I am evil. I cannot be miserable unless I am weak. Things that used to hake me miserable when I was a child, do not do so now. The subject changed, so the object was bound to change; so says the Vedanta. Thus the man who has practiced control over himself cannot be acted upon by anything outside; there is no more slavery for him. His mind has become free. Such a man alone is fit to live well in the world. We generally find men holding two opinions regarding the world. Some are pessimists and say, “How horrible this world is, how wicked!” Some others are optimists and say, “How beautiful this world is, how wonderful !” To those who have not controlled their own minds, the world is either full of evil or at best a mixture of good and evil. This very world will become to us an optimistic world when we become masters of our own minds. Nothing will then work upon us as good or evil; we shall find everything to be in its proper place, to be harmonious. The more we grow in love and virtue and holiness, the more we see love and virtue and holiness outside. All condemnation of others really condemns ourselves. Every step that has been really gained in the world has been gained by love; criticizing can never do any good, it has been tried for thousands of years. Condemnation accomplishes nothing. We are responsible for what we are; and whatever we wish ourselves to be, we have the power to make ourselves. If what we are now has been the result of our own past actions, it certainly follows that whatever we wish to be in future can be produced by our present actions; so we have to know how to act. We get only that for which we. are fitted. Let us give up our pride and understand this that never is misery undeserved. There never has been a blow undeserved; there never has been an evil for which I did not pave the way with my own hands. We ought to know that. Analyze yourselves and you will find that every blow you have received came to you because you prepared yourself for it. You did half, and the external world did the other half; that is how the blow came. That will sober us down. At the same time, from this very analysis will come a note of hope, and the note of hope is: “I have no control of the external world, but that which is in me and nearer unto me, my own world, is in my control. If the two together are required to make a failure, if the two together are necessary to give me a blow, I will not contribute the one which is in my keeping; and how then can the blow come? If I get real control of myself, the blow will never come.” Nothing makes us work so well at our best and highest as when all responsibility is thrown upon ourselves. I challenge every one of you. How will you behave if I put a little baby in your hands? Your whole life will be changed for the moment; whatever you may be, you must become selfless for the time being. You will give up all your criminal ideas as soon as responsibility is thrown upon you your whole character will change. So if the whole responsibility is thrown upon our own shoulders, we shall be at our highest and best; when we have nobody to grope towards, no devil to lay our blame upon, no Personal God to carry our burdens, when we are alone responsible, then we shall rise to our highest and best. I am responsible for my fate, I am the bringer of good unto myself, I am the bringer of evil.

PAPER – II

MAHARASHTRA CML SERVICES RULES

N.B. –

(1) Candidate should not write roll number, any name (including his/her own), signature, address or any indication of his/her identity anywhere inside the answer book otherwise he/she will be penalized.

(2) Candidates are expected to answer all the sub questions of a question together. If sub question of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later sub question shall he overlooked.

(3) Answers are to be written in one language only either in Marathi or in English.

(4) Attempt any five questions.

(5) Marks for each question are indicated in the margin.

1. Explain in detail the duties and responsibilities of Presenting Officer.
2. (a) What are the rules for Government Servant to maintain contact with Press, Radio and Doordarshan.

(b) What emoluments (benefits) are admissible to Government Servants, who are reappointed in Government Service after retirement

3. What do you meant by Deputation in Foreign Service? What are the emoluments received and restrictions to be followed, while in Deputation?
4. What precautions need to be taken to maintain the service record of Government Servant in good condition?
5. What are the types of Pension? Explain the conditions to receive each of this type of Pension.
6. Write short notes:-

(a) Suspension

(b) Extra Ordinary Leave

(c) Calculation of Joining Period

(d) Emoluments

(e) Difference between Personal Pay and Special Pay

PAPER – III 

INTRODUCTION TO INDIAN GOVERNMENT ACCOUNTS AND AUDIT, ETC.

N.B-

(1) Candidate should not write roll number, any name (including his/ her own), signature, address or any indication of his/her identity anywhere inside the answer book otherwise he/she will be penalized.

(2) Candidates are expected to answer all the sub questions of a question together, if sub question of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later sub question shall be overlooked.

(3) Answers are to be written in one language only either in Marathi or in English.

(4) Answers any five questions.

(5) The marks of each question are indicated in the margin

(6) Extra attempted questions will not be assessed.

1. Write short notes (any four):-

(a) Treasury Inspection

(b) Contingency Fund

(c) Measurement Book

(d) Administrative Approval and Technical Approval

(e) Provisional Pension

2. What are the Powers and Duties of Comptroller and Auditor General of India regarding Government Accounts and Audit.
3. (a) Explain process of daily closing of a State Treasury.

(b) “Audit is an Aid of Financial Control for Government” – Discuss.

4. (a) Give the Principles of Classification of Governments Accounts.

(b) Give Information about Audit of Grant in Aid.

5. (a) Discuss about the points to which the Audit report draw attention.

(b) State the Functions and Duties of Public Accounts Committee.

6. (a) Discuss on “Audit against Propriety”

(b) Points to be seen while Audit of Purchase of Store.

PAPER – IV

COMMERCIAL BOOK KEEPING

N.B-

(1) Candidate should not write roll number, any name (including his/her own), signature, address or any indication of his/her identity anywhere inside the answer book otherwise he/she will be penalized.

(2) Candidates are expected to answer all the sub-questions of a question together. If sub-question of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later sub-question shall be overlooked.

(3) Answers are to be written in one language only either in Marathi or in English.

(4) Attempt any five questions.

(5) Question No. 1 is compulsory.

(6) All Questions carry equal marks.

1. The following is the Trial Balance of MIS. Ramesh Traders as on 31st March 2017, You are requested to prepare the Trading and Profit and loss account for the year ended 31st March 2017 and the Balance Sheet as on that date after making necessary adjustments.

M/S. Ramesh Traders Trial Balance as on 31st March 2017.

 

 

Particular	Debit (Rs.)	Credit (Rs.)
Opening stock as on 1st April 2016	50,000	………
Purchases	3,10,000	………
Sales	………	4,00,000
Cash in Hand	2,100	……..
Cash at Bank	12,000	…….
Mr. Ramesh’s Capital	………	2,88,600
Drawings	4,000	……..
Rent and Taxes	5,000	……..
Salaries	32,000	……..
Postage and Telegram	11,500	……..
Commission Paid to Salesmen	35,000	……..
Insurance	9,000	……..
Furniture and Fittings	22,000	……..
.Advertisement	17,000	……..
Printing and Stationary	3,000	……..
Motor Car	48,000	……..
Bad Debts	2,000	…….
Cash Discounts	4,000	…….
General Expenses	14,000	…….
Carriage Inward	22,000	…….
Carriage Outward	10,000	…….
Wages	20,000	…….
Sundry Creditors	……..	40,000
Sundry Debtors	96,000	………
Total	7,28,600	7 ,28,600

 

The following adjustments are to be made:-

(a) Stock as on 31st March 2017 was valued at Rs. 14,500.

(b) Mr. Ramesh has taken out for personal use goods costing Rs. 6.000 out of purchases during the year.

(c) Furniture purchased for Rs. 10,000 was wrongly included in purchases.

(d) Provision for bad debts to be created for Sundry Debtors at 5%.

(e) Depreciate Motor Car by 25 % per annum

2. Explain the Principles of Double Entry System. What are the Advantages of Double-Entry System? Describe it?
3. Define in brief (any four).-

(a) Bank Reconciliation

(b) Promissory Note

(c) Goodwill

(d) Balance Sheet

(e) Amalgamation of Firms

(f) Income and Expenditure Account.

4. Define Depreciation. Explain in detail different methods of calculation of depreciation.
5. (a) Why is Bank Reconciliation essential?

(b) Explain the reasons for the difference between the balance as shown in cash book and in bank pass book.

(C) State the definition of Joint Venture and give its features.

6. (a) What is Petty cash book ? Explain its purpose.

(b)   What is Journal? Explain the procedure of writing journal with its format.

(c) Define “Average Due Date.”

Miss ‘R’ had accepted several bills drawn by Miss ‘S’, due on different dates as given below:-

Calculate the Average Due date.

Date of Bills Drawn	Amount (Rs.)	Due Period
20th January 2017	7,000	4 Months
5th February 2017	5,000	3 Months
16th March 2017	9,000	2 Months
10th April 2017	4,000	2 Months

PAPER – V

CONSTITUTION OF INDIA

N.B-

(1) Candidate should not write roll number, any name (including his/her own), signature, address or any indication of his/her identity anywhere inside the answer book otherwise he/she will be penalized.

(2) Candidates are expected to answer all the sub questions of a question together. If sub question of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later sub question shall be overlooked.

(3) Answers are to be written in one language only either in Marathi or in English.

(4) Solve any five questions.

1. Write short notes on (any four):-

(a) Annual Financial Statement

(b) Election of Vice President.

(c) Financial Emergency

(d) Attorney-General for India.

(e) Consolidated funds and Public Accounts

2. Explain power of Superintendence over all Courts by High Court.
3. Write note on “Legislative power of the Governor “.
4. Discuss the Functions of Public Service Commission’s (Union and State Public Service Commission).
5. Discuss “Power of President to consult Supreme Court.”
6. Write in detail on Article 370 (Temporary provisions with respect to the state of Jammu and Kashmir).

PAPER – VI

BOMBAY FINANCIAL RULES, MAHARASHTRA TREASURY RULES ETC.

1. B-

(1) Candidate should not write roll number, any name (including his/her own), signature, address or any indication of his/her identity anywhere inside the answer book otherwise he/she will be penalized.

(2) Candidates are expected to answer all the sub questions of a question together. If sub question of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later sub question shall be overlooked.

(3) Answers are to be written in one language only either in Marathi or in English.

(4) Answers any five question

(5) The marks for each question are indicated in the margin.

(6) Indiscriminate copying of an authority will be discounted.

(7) No marks will be allotted in excess of specified number of questions.

1. Write short notes (any four):-

(a) Note of error.

(b) Lapsed deposit and their payments.

(c) Budgetary irregularities.

(d) Transfer Entry Book.

(e) Nomination.

2. What are the duties and responsibilities of Controlling Officer and Drawing and Disbursing Officer in respect of contingent expenditure.
3. Differentiate between (any four) :-

(a) Capital and Revenue Expenditure,

(b) Consolidated fund and Contingency fund.

(c) Fees and Honararium.

(d) Abstract contingency bill and detailed contingency bill.

(e) Charged and Voted expenditure.       

4. State the general rules for enforcement of responsibility for losses sustained by Government through fraud or negligence of Government Servant.
5. (a) What are different types of advances given to government employees? What are general guidelines for giving advances ?

(b) Explain in brief the provisions regarding non-refundable advance from G. P. F.

6. (a) State what are the major points to be seen by the Treasury Officer before bill is passed for payment.

(b) State what Drawing and Disbursing officer should do if bill passed by Drawing Officer/Controlling Officer is lost

before presenting it at the treasury.

PAPER – VII

ACCOUNTS CODE, PART-I ETC.

1. B-

(1) Answers any five questions.

(2) Marks are indicated in the right side of the margin for each question.

(3) Quote authority in support of your answer.

(4) Marks will be deducted for indiscriminate copying.

(5) Candidate should not write roll number, any name (including his/her own), signature, address or any indication of hi/her identity anywhere inside the answer book otherwise he/she will be penalized.

(6) Candidates are expected to answer all the sub questions of a question together. If sub question of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later sub question shall be overlooked.

(7) Answers are to be written in one language only either in Marathi or in English.

1. Write short notes (any four) :-

(a) Stock Ledger.

(b) Measurement Book.

(c) Proforma Accounts.

(d) Earnest Money

(e) Suspense Account.

2. Explain in detail, what are the duties and functions of the Chief Accounts and Finance Officer of the Zilla Parishad?
3. What are the features of the system of Public Works Accounts ?
4. What are the general principles of allocation of expenditure between capital and revenue ?
5. Describe in short :-

(a) Preparation of the statement of accounts of receipt and expenditure of Zilla Parished and write down the method to publish it.

(b) Procedure for purchasing stationary.

6. (a) What is mean by compilation of accounts? Describe the method of compilation from Panchayat Samiti and all Departments to Finance Department in Zilla Parishad ?

(b) Write down the kinds of deposits of Parishad / Panchayat Samiti and describe the kinds of returns such deposits.

PAPER – VIII

MAHARASHTRA ZILLA PARISHADS AND PANCHAYAT SAMITI’S ACT, 1961, ETC.

N.B-

(1) Candidate should not write roll number, any name (including his/her own), signature, address or any indication of his/her identity anywhere inside the answer book otherwise he/she will be penalized.

(2) Candidates are expected to answer all the sub questions of a question together. If sub question of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later sub question shall be overlooked.

(3) Answers are to be written in one language only either in Marathi or in English.

1. Explain the nature of details to be reported in the Audit Report.
2. Discuss in detail about the preparation and enforcement of scheme for compulsory education to the children in the area of compulsion of rural area.
3. Name the committees appointed by the Zilla Parishad. Explain the constitution of Standing Committee and powers and functions of Finance Committee.
4. Explain the powers of Commissioner as per the Bombay Local Fund 20 Audit Act, 1930.
5. Attempt any two questions from the following (10 Marks each) :-

(a) Give the information about Gram Sabha.

(b) Explain the provisions in the Village Panchayat Act about encroachment on the public places.

(c) Write the action to be taken after receipt of audit note of the Grampanchayat as per Village Panchayat Act.