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HP Public Service Commission Sample Paper |
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Re: HP Public Service Commission Sample Paper
As you are looking for question papers of Assistant Treasury Officer Exam conducted by HP Public Service Commission, so here I am following question paper: HP Public Service Commission Assistant Treasury Officer Exam Question Paper GOVERNMENT ACCOUNTS 1. (a) ."Comptroller and Auditor General is the custodian of Public Purse". Explain. (b) Define "Fraud". What types of frauds can be committed in Government Accounts and what steps should be taken to detect them? 2. (a) "Audit provides a healthy safeguard against public money going down the drain" Comment. (b)Discuss various methods of control over Public Expenditure exercised by Indian Parliament. 3. (a) Discuss the role of Finance Commission in Indian Financial Administration. (b) What are the principles regarding Resource anangements in India? 4. (a) Explain Commercial Audit. How the Commercial Audit is different from Government Audit? (b) What are the main principles of classification of Govemment Accounts. Also define the main division of account 5. (a) Indicate the special points to which attention should be directed in the audit of Government Accounts. (b) What are the sources of Consolidate Fund of the India? 6. (a) Define Treasury rules and discuss the responsibilities of "Direct Treasury" and "State treasuries". (b) "Separation of Audit and Accounts will increase the independence of Audit". Explain 7. (a) Determine criteria of expenditure to be classified under the heads of Capital Section or Revenue Section of the Consolidate fund of India. (b) "CAG should be a watch dog and not blood hound." Explain. 8. (a) Give an account of procedure of preparing the Annual Financial statement. Also define Appropriation Act. (b) Give a brief note on Audit of Public Debt. 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 Lesislative control. HP Public Service Commission Assistant Treasury Officer Exam Question Paper GOVERNMENT ACCOUNTS |
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