Departmental Test EOT 141 Previous Papers with Answers 2025 November | APPSC TGPSC EOT 141 Question Papers

31) The Budget showing the expenditure proposed to be made on creation of fixed assets and also investments made by the Government during the period concerned is called as_________ ?

A) Working capital

B) Paid up Capital

C) Capital Account

D) Authorised Capital

View Answer

C) Capital Account
Explanation:The Budget showing expenditure on creation of fixed assets and investments made by Government is called Capital Account.
32) In Which Form ‘Pay Bill Register’ shall be maintained in each office?

A) TGFC.Form 109

B) TGTC.Form 9

C) TGTC.Form 109

D) TGFC.Form 9

View Answer

C) TGTC.Form 109
Explanation:’Pay Bill Register’ shall be maintained in TGTC.Form 109 in each office.
33) A Government Servant who is drawing Basic pay of Rs.24000/- and joined in the service 1st January 2020 and expired on 31st January 2025 while in service, he is having wife age of 28 years, he is come under Contributory Pension scheme/National Pension Scheme, his wife agreed to surrender the entire amount available in the PRAN(CPS/NPS) of deceased Government Servant to the Government, Is the wife of deceased Government Servant is entitle to sanction of Family pension under Revised Pension Rules 1980, if so How much amount?

A) Yes, she is entitled to sanction of Family pension of Rs.7200/- per month, since she agreed to surrender the entire amount available in PRAN(CPS/NPS) to the Government.

B) No, she is not entitled to sanction of Family pension since the deceased Government Servant comes under CPS/NPS.

C) Yes, she is entitled to sanction of Family pension of Rs.12000/- per month, since she agreed to surrender the entire amount available in PRAN (CPS/NPS) to the Government.

D) Yes, she is entitled to sanction of Family pension of Rs.9500/- per month, since she agreed to surrender the entire amount available in PRAN(CPS/NPS) to the Government.

View Answer

C) Yes, she is entitled to sanction of Family pension of Rs.12000/- per month, since she agreed to surrender the entire amount available in PRAN (CPS/NPS) to the Government.
Explanation:When the wife surrenders entire PRAN amount to Government, she is entitled to Family Pension. Basic Pay = Rs.24,000/-. Family Pension (enhanced) = 50% of Basic Pay = Rs.12,000/- per month.
34) Which of the following Treasury Rule gives special power to District Collector issue an order in writing to Treasury officer to make payment in the circumstances of urgency?

A) T.R.2

B) T.R.20

C) T.R.12

D) T.R.27

View Answer

B) T.R.20
Explanation:T.R.20 gives special power to District Collector to issue an order in writing to Treasury Officer to make payment in circumstances of urgency.
35) The Fundamental object of Audit is to secure real value of the________?

A) taxpayer’s money

B) No Option is correct

C) Governments money

D) ethics/morals

View Answer

A) taxpayer’s money
Explanation:The fundamental object of Audit is to secure real value of the taxpayer’s money.
36) The Annual Financial Statement is shown in_________ parts?

A) Three

B) six

C) four

D) five

View Answer

A) Three
Explanation:The Annual Financial Statement is shown in Three parts.
37) Expenditure on payments made in satisfaction of any judgement, decree award of any court is treated as charged on the Consolidated Fund of the State is called as_________ ?

A) Budget

B) Debenture

C) Decretal amount

D) Deficit

View Answer

C) Decretal amount
Explanation:Expenditure on payments made in satisfaction of any judgement, decree, or court award charged on the Consolidated Fund is called Decretal amount.
38) The sanctioning authority shall maintain a register of permanent advances in________ Which will be scrutinised by the Accountant-General during local audit?

A) TGFC.Form 27

B) TGFC.Form 22

C) TGFC.Form 22

D) TGFC.Form 27

View Answer

D) TGFC.Form 27
Explanation:The register of permanent advances shall be maintained in TGFC.Form 27.
39) The amounts of receipts and disbursements for the Financial Year beginning on 1st April and ending on 31st March following, as finally recorded in the Accountant-General’s books are known as________ ?

A) Budget

B) Accounts or actuals of a year

C) Appropriation

D) No Option is correct

View Answer

B) Accounts or actuals of a year
Explanation:The amounts of receipts and disbursements for the financial year as finally recorded in the Accountant-General’s books are known as Accounts or actuals of a year.
40) As per the Given Data, When he is going to retire on Superannuation?
– Date of Birth of Junior Accountant is 1st May 1953
– Retirement age is 58 years
– Date of Appointment in Government service is 23rd April 1980
– His Basic Pay as on 30th September 2009 is Rs.25600/-
– His Date of Increment is 1st December 2008
– His rate of Increment is Rs.700/-
– He availed 250 days of Earned Leave, 200 days of Half Pay Leave, 200 days commuted Leave, 40 months E.O.L. on Medical grounds, and 48 months E.O.L. on Private affairs during his entire service.
– from 1st July 1990 to 30th June 1991 he was suspended and the period of suspension shall not treated as Duty
– DA percent as on the Date of retirement is 29 percent
– He was expired on 17th July 2011
– He commuted 40 percent of Service Pension
– He had 24 years of unmarried daughter and 20 years of son both are totally depend on the Government Servant
– Commutation value on 62 years is 8.093
– Commutation value on 59 years is 8.371
– Commutation value on 61 years is 8.194

A) 31st May 2011

B) 30th April 2011

C) 30th April 2014

D) 31st May 2014

View Answer

A) 31st May 2011
Explanation:Date of Birth: 1st May 1953.Retirement age: 58 years. He attains 58 years on 1st May 2011.He retires on the last day of the month = 31st May 2011.
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