= 4 ‘ MAHARASHTRA JEEVAN PRADHIKARAN RESEARCH AND TRAINING CENTRE, NASHIKROAD PROFESSIONAL EXAM OF A.E- I1/Junior Engineer/Civil Engg. Assistant 7 OCTOBER 2010 Subject :- Sub Divisional Accounts Marks :- 100 Date ~ 21/10/2010 Time :- 10.00 to 13.00 Note: - 1) Question No.1 is compulsory. Solve any five questions out of remaining. 2) Marks are reserved in each question for clear sketches, good hand writing and neatness in General 3) Make suitable assumptions where necessary and state them clearly 4) Figures in brackets on right hand indicate full marks. Ql Prepare “Imprest Cash Account” of Mr.’A’ Section Engineer for the (20) following transactions with suitable allocations and submit the same to Sub Divisional Engineer, Maharashtra Jeevan Pradhikaran Sub- Division *X’ for recoupment. (Necessary form will be supplied for imprest cash account) {Date [~~ Particulars of transactions ~~] Amount | | —_ “iis 2/9/2010 | Closing Balance which includes Notes & | 105.00 coins Rs.80/-, Revenue stamp of Rs.25/- | 3/9/2010 | Received cash from Sub Division office | 895.00 towards recoupment of Imprest. Reimbursement made to clerk “B’ for) 895.00 purchase of stationary articles. ment made to Civil Mistry on ale | 125. ial }of purchase of nut and bolts for | | maintenance of water works. 010 | Cash received on a/c of sale of water. “| Paid M.S.F.D.C. Limited electricity bill for | | office, | 250.00, Amount received towards sale of water remitted to sub division office.Q4 Qs uae 2010 | Reimbursement to self towards Purchase of] 350.00 | diesel for office jeep. | 6/9/2010 | Purchase of service postage stamp. 100.00 7/9/2010 [Used revenue stamps for Miscellaneous 20.00 | | payments on Hand Receipt 7/9/2010 | Sectional Engineer purchased diesel for] 250.00 | Jeep trom his own pocket, eel for “x” water! 125.00 7/9/2010 Paid for unloading o| supply scheme to hamal 10/9/2010 | Account closed & submitted to Sub/ | Divisional Engineer for recoupment. Distinguish between any two Secured Advance and Advance payment. Rate list and extra item rate list. Direet charges and Indirect charges. Write short Notes on any four. Schedule of Rates Advance payment Laps of sanction echnical sanction Administrative approval Reserve stock limit, Answer in brief— Any two What is meant by temporary advance? How do you distinguish from imprest. What precaution should be taken on writ ng measurement book? Enumerate in details the guiding principles which a sub- divisional olticer should observe in the preparation of examination and payment of contractor’s bill. ts the employment of daily labour through a contractor permissible? Iso under what circumstances. What are the authorized forms of bills & Vouchers? Explain each forms in brief (16) (16) (8)net Advances to contractors are as a rule prohibited and no payments (8) are made except for work actually done. State the exception to this in details, Answer in br el Any wo, (16) Explajn fundamental prine Explain the term Bin card! Explain briefly monthly sun je on which accounts of store are based. aries of stock receipts and issues Explain - Any two (16) Describe the procedure for fixin: under minimum wages Act 1948 Define the partial disablement and total disablement as per ~ The workmen's compensation Act 1923 ? and revising minimum wages Describe the procedure for compensation of workman in case of closing down of undertaking under the industrial dispute Act 1947 Give comments ~ (Any two) U6) The Sectional Engineer ccorded measurement in M.B. for supply of terial on the basis of the bills provided by the supplier, Afier getting Administrative Approval to new work. the work commenced before technical sanction accorded by competent authority Sub Divisional Engin: to be carried out a; issued Lo p inst sanctioned | ice worker required for work ate list without obtaining cost of material. Material issued from stock to other department at the issue rate when the prevailing market rate of that material issue rate. h received by Seetional Engineer on account of sale of water hi ayments for office expenses used by him to make petty p Write short Notes on (Any four) (16) Nominal muster Roll Schedule of Rates Record d Storage charges Secured Advance. Vemporary Advance] - MAHARASHTRA JEEVAN PRADHIKARAN MAHARASHTRA ENVIRONMENTAL ENGINEERING TRAINING & RESEARCH ACADEMY, NASHIK Professional Examination of Asstt.Engineer- II / Sectional Engineer / Jr.Engineer > October 2012 Subject :- Account (Written) Date :- snor012 Time :- 10.00 to 13.00 Marks :- 100 Question No.1 is computsory and carries 20 marks, from remaining question solve any five questions carried 16 marks. (2) Necessary forms will be supplied for imprest cash Account. (3) Mobile handset is not allowed. (4) Use of Calculator & Logtable are allowed. Question No.1 = ‘An amount of Rs.2000/- was paid as in imprest to Mr.P to meet the (20) office expenditure. From this amount Mr.P has carried out following icansaction. (1) 5/9/2012 Paid to Kavita Stationers Rs.S00/- (2) 6/9/2012 Paid to M.S.E.B. Rs.200/- (3) 7/9/2012 Paid to Akshay zerox Rs.100/- (4) 10/9/2012. Paid Telephone Bill to MTNL Rs.100/- (5) 11/9/2012. T.A. Advance paid to Mr-Nivale Rs.100/- (6) 12/9/2012 Postage stamp Rs.SO/- (7) 12/9/2012 Sweeper charges Rs.50/- (8) 13/9/2012 Security Deposit received from ‘A’ contractor & Rs.3000/- submitted to Higher office on same day. (9) 14/9/2012 Diesel for Jeep No.2185 Rs.100/- (10) 14/9/2012. Paid to Kavita Stationers Rs.200/- (11) 15/9/2012 Petrol for Car No. 6420 Rs00/- (12) 26/9/2012 Mr. P proceeds on tour by taking TA Advance from Rs.4000/- ivision office. Prepare the Imprest A/c of Mr.P and submit the same to higher office & Mr.P refunded the balances before proceeding on tour. Question No.2 :- Define following (any eight) (16) (1) Major work @) DSR G) Capital Expenditure (4) Revenue expenditure (5) Final Bill (6) Measurement Book (7) Technical sanetion (8) Extra item (9) Rate Analysis (10) Rate listQuestion No.3 :- Write short Notes (any four) (16) (1) Water works run by MP. (2) Administrative approval for obtaining the same- procedures & requirements. (3) Running Account Bill 4) First & final Bill (8) Final Bill Question No.4 :- Distingwish between (Any four) (16) (1) Final Bill & first & final Bill (2) Capital gain & Revenue gain. (3) Charged expenditure & veted expenditure (4) Technical sanction & Administrative sanction. (5) MIP works & Govt. works Question No.5 :- Explain in full details, what is the importance of Measurement Books (16) from Sub-Division point of view, its type, utilization, power to record measurements ete with respective to the Rules. Question No.6 :- Write the answers of following (Any two) (16) (a) What are the procedure, provisions of charging ETP, consultancy charges and the rates while according Technical sanction to the Local Bodies proposals. (6) _ Provisions of tender while executing the work in respect of Labour deployment, their safety, rules, and facilities. (©) Worksman’s compensation Act 1923, give some provisions. Question No.7 :- Answer in brief (any four) (16) (1) Revision of scheme with respective to the revised Administrative Approval. (2) Grant in Aid from the GOM & GOI to the schemes. G) Temporary Advance & Imprest. (4) Precautions’ to be taken by S.D.O. While submitting the R.A. Bill of the contractor to the Division office. (5) Provisions of Tenders in MPW Mannual. Question No.8 :- Explain (any four) (16) (a) What is transfer entry order & write necessities, working of TE O in works accounts. (b) Material at site account form No.54 (c) Stock transactions with forms and rules (4) Enamurate the precautions to be taken while handling cheque books, receipts Book & blank NMR. (©) _ Explain schedule of Deposits and Deposit works. Question No.f:= OR (a) What is lapsed Deposit & What is procedure for refund of such (16) Deposit when subsequently claimed ? (>) What are the conditions of sanctioning the rate of extra item and what is Extra item ?MAHARASHTRA JEEVAN PRADHIKARAN Examination conducted by Maharastra Environmental Engineering Training & Research Academy (MEETRA), Nashik. Professional Examination of Asstt. Engineer-Il / Sectional Engineer / Jr. Engineer October 2013 Subject :- Sub-Divisional Account & Works Account (WRITTEN) Date = 24/10/2013 Time :- 10.00 to 13.00 Marks :- 100 Note :-(1) Question No. 1 compulsory & Solve Any Five From the remaining. (2) Use of Calculator, Log table are allowed. (3) Figure in bracket on right hand side indicate total marks. (4) Mobile, Laptop, Tablets are not allowed. Que. No. 1. Prepare imprest cash A/c of Shri. MSK Sectional Engineer from following transaction. (20) Rs, 3% Sept. 2013 Opening Balance Cash in hand 980.00 ,. ‘Stamps (Revenue) 20.00 4” Sept. 2013 Payment made to post office for doing. Speed Post 25.00 5 Sept. 2013 Paid electricity Charges 175.00 8" Sept. 2013 Paid for purchase for tablectoth 80.00 9” Sept. 2013 Petrol charges for Jeep 210.00 14" Sept. 2013 Paid for stationary charges 75.00 17" Sept. 2013 Paid for carting of cement of Ozar Scheme 125.00 19 Sept. 2013 Paid for electricity of office premises 85.00 24" Sept. 2013 Paid for office Stationary 140.00 On 25" Sept. 2013 account closed & same is submitted to $.D.0. for recoupment.Que. No.2. Write short note on (Any Four) (16) i) Work Abstract ii) Bin Card ii) 7 NMR. iv) Pull Deposit Work v) Material at Site Alc Que. No. 3. Answer Following (Any Two) (16) i) What is ‘Transfer Entry Order? Write the circumstances and necessities of TEO in works A/C. ii) Explain use of detaited Measurement Books. Important instructions for upkeepment & maintenance of detailed M.B. & entries to be made therein, ‘What is the procedure & provisions of charging ETP in M.J.P. Also explain consultaney, Technical sanction proposals. Que. No. 4. Answer in brief. (Any Four) 6), 1) What is imprest. 2) Definition of lapsed Deposit. What is the procedure for refund of such Deposit, when it is claimed subsequently? 3) What is Temporary Advance? 4) Define Industrial dispute Act 1947 & its applicability. Que. No.5. Explain the foHlowing terms. (Any Four) (16) 1) Contractor Ledger. 2) Security Deposit. 3) Earnest Money Deposit. 4) Sale of Water in MIP. 5) DSR.&CSR.Que. No. 7. Que.No. 8. xplain. (Any Two) (16) 1} Which are the 3 parts of Form No. 35 & explain its uses? 2) MPW Advance on the scheme & in regular transactions. %B) Financial pattern of the scheme and how it is applied while preparing the details of expenditure of scheme. Answer the following. (Any Two) (16) i) Submission of R.A. Bill for the work done by the contractor. ii) Procedure to be followed for payment of compensation of worker employed by contractor under workmen compensation Act 1923 in case of an accident. ili Submission of papers to the Divisions in respect of the scheme completed in all respect for closure of its Accounts. Describe the following. (Any Two) (16) (a)What are the conditions of sanctioning the rate of Extra Item & What is an Extra Item? (b) Explain schedule of Deposits & Deposit works. a (©) Grant in aid from the GoM & Gol to the MJP for execution of the Scheme.S/ MAHARASHTRA JEEVAN PRADHIKARAN Examination conducted by Maharashtra Environmental Engineering Training & Research Academy ¥ (MEETRA), Nashik Professional Examination of Asstt. Engineer-/Sectional Engineer/Jr. Technical Assistant (Civil) November 2014 ub-Divisional Accounts & works account (Written) 13/11/2014 Time :- 10.00 to 13.00 Subject - 1) Qu 2) Use of calculator, Log, table are allowed. 3) Figure in bracket on right hand side indicate total marks. 4) Make suitable assumptions where necessary & state them. 5) Use of mobile, laptop & tab are not allowed. Que.No.1. Prepare imprest-cash A/c of Shri. Ram, Sectional Engineer from the (20) following transactions with suitable allocations:~ Date Particular Amount 31/07/2014 Closing balance . i) Cash in hand 120.00 Service postage stamps 30.00 Revenue stamps 50.00 iv) Undisbursed sweeper wages 500.00 v) Cash received towards 200.00 Guest house rent 01/08/2014 Guest House rent cash remitted 200.00 in Division office 03/08/2014 Cash received towards recoupment 830.00 Of imprest from Division office 04/08/2014 Sweeper’s undisbursed wages paid 500.00 06/08/2014 Paid to Vikrant Stationary mart for 100.00 purchase of register & pens 07/08/2014 Received cash from customer towards 200.00 sale of water 08/08/2014 Paid to Sushma Xerox 50.00Que.No.2. Que.No.3. 09/08/2014 Reimbursed to self towards purchase 200.00 of diesel for Jeep No. MH04 C1234 10/08/2014 Purchase Sundry material for repair 100.00 ¥ to pipe line from Ms, Rock Hardware 10/08/2014 Reimbursed to Peon towards fax 30.00 Charges 13/08/2014 Used services stamps for dispatching 25.00 Office tapal 14708/2014 Paid to sweeper towards cleaning 60.00 Charges 16/08/2014 Received cash from sale of scrap 200.00 16.08/2014 Remitted to Division office, cash 200.00 received towards sale of water 17/08/2014 Reimbursed to self towards fuel 175.00 Charges 18/08/2014 Revenue stamps consumed 20.00 19/08/2014 Account closed & submitted to division office for recoupment Define any four of the following. (16) i) Extra item ii) Cash ii) Suspense head of Account iv) Work v) Technical Sanction Answer in brief (Any Two) (16) a) What are special rules to be observed by disbursing officer before drawing cheques? How is cancelled cheques accounted for in cash book? b) Describe the conditions, which Divisional officer is required to observe before incurring expenditure. c) Name the main heads under which transaction of Division office may be grouped. ) What is imprest & how is it accounted for? Distinguish between imprest & ‘Temporary Advance?Que.No.4. Que.No.5. Que.No.6. Que.No.7. plain in detail the following (Any Two) (16) i) Rules in connection with the Review of Measurement Books as per appendix 25 of M.P.W. Manual. ii), Explain in detail what does schedules of rates means & how are they prepared with reference to para 187 of M.P.W. Manual, iii) Rules for recording standard measurements and upkeep of standard measurements appendix 10 of M.P.W. Manual: Distinguish between the following (Any Four) (16) a) Issue rate & market rate b) Earnest money & Security Deposit ¢) Receipt and Hand Receipt 4d) First & Final Bill & Running Account bill ¢) Advance payment and payment on Account. Indicate the action to be taken in the following cases. (16) i) Contractor delays receiving final payment for more than three months. ii) Security Deposit of a contractor has been included in the personal A/ the ledger. iii) Executive Engineer sanction the imprest of Rs. 12000/- to Junior engineer. iv) Executive Engineer draws a cheque in his own favor on a/c of his for the month of March 2014 on 30" March 2014, 31% March 2014 being half year closing of banks. lary Answer the following (Any Two) (16) i) Whatis Transfer Entry, What circumstances necessitates transfer entry? ii) How numerical account of Tool & Plants is maintained. iii) What is secured Advance, when is it given, how is it accounted for in accounts.MAHARASHTRA JEEVAN PRADHIKARAN Examination Conducted by MAHARASHTRA ENVIRONMENTAL ENGINEERING TRAINING & Professional Examination of AE-I / Sect-Enge. / Jr.Engr. / Tech October 201 ional Accounts & Works Account Paper III (Written) Date - 2910-2015 Time-10.00 - 13.00 Marks-100 Note- 1) Question No.1 is compulsory 2) Solve any five from the remaining 3) Use of calculator, log table is allowed 4) Figure in bracket on the right hand side indicates total marks 5) Make suitable assumptions where necessary & state them. 6) Use of Mobile, laptop & tablets are not allowed. Question No.1 20) An amount of Rs.2S00/- was paid as an imprest to Mr.Ram Das to meet the office expenses, From this amount following transactions were made. (11st Sept 2015-Paid to Pawan Stationery - Rs495/- (2) 4th Sept 2015-Paid Telephone Bill BSNL - Rs.105/- (3) 7th Sept 2015-Paid M.S.E.B. charges- Rs-160/- (4) 8th Sept. 2015-Paid Swapnil Zerox- (5) Sth Sept. 2015-Paid courier post charges- (6) 9th Sept. 2015-Paid to Kavita stationary (7) 10th Sept. 2015-Paid Sweeper charges- (8)1 1th Sept, 2015-Petrol for ear- (9) 11th Sept 2015-Paid road toll for return journey- (10)1-4th Sept 2015- amount for sale of Mango Rs.185/- Page No.1fruits & paid in Sub Divi on on same day - (11) 18th Sept 2015-Paid Tour advance to subordinate - Rs.300/- (12) 19th Sept 2015-Computer mouse repair charges (Vouehter lost & not available) - Rs.60/- Prepare and closed the Imprest Account of Mr, Ram Das in the form prescribed in MPW code para No.6.6.9 & submit the same. 7 Question No.2 - Answer in brief (Any Four) (16) (1) What is the procedure of payment of Pay & Allowances of employees of MIP so far as Sub-Division office staff is concerned ?. (2) What is Temporary Advance ? (3) What is the importance of contractor ledger? (4) Define Industrial Dispute Act 1947 & its applicability in MIP as well as in Govt (5) Present position of material ite A/C in MP. Question No.3 - Answer the following (16) (1) i) Provisions & Procedures of charging ETP in MJP with example. ii) Explain the consultancy services. technical sanction proposal received from local bodies, provisions and circular in this connection. (2) Important Instructions, upkeepment and maintenance of detailed M.B., its use and entries to be made therein, explain in full alongwith provisions. Question No.4 - Explain in Detailed (Any four) (16) (1) Tender Acceptance, procedure & powers in MIP. (2) Technical sanction proposals of local bodies and charges thereof [provisions in MIP. (3) Cash (4) E.LRLL. (5) Security Deposit Question No.5 - Distinguish between the following (Any Four) (16) (1) First & Final Bill and R.A. Bill (2) Issue Rate & Market Rate G)USR.& T-EO. (4) Schedule of Deposit & Deposit Works (5) Extra item & Excess quantity Page No.2Question No.6 - Describe the following (Any Two) (16) (1) Various sources of receipts/funds from G.O.1., G.O.M. & financial institutions for execution of the schemes in Maharashtra Jeevan Pradhikaran, (2) What are the conditions of sanctioning the rate of Extra Item & what is Extra Item, Provisions and authorities to sanction FIRL (3) What is the concept of Lapsed Deposit & what is procedure for refund of the Deposit when claimed subsequently . Question No.7 - Write short note (Any four) (16) (1) Final Bill (2) Closing of A Manual Code. (3) D.S.R, & C.S.R. in MIP (4) Sale of water in MIP (5) Not handed over schemes in MJP (6) Stock, Bin card, Material @ site A/C in MJP ‘ounts of completed schemes with reference to provisions of -0-0-0-0- Page No.3