PUBLIC WORKS DEPARTMENT
DEPARTMENTAL EXAMANATION'2021
SUBJECT: ACCOUNTS
TIME-3 HoURS TOTAL MARKS: 100
PASS MARKS: 40
Answer to QNo. 1 and any four of the following:
20
Q No.1
Post the foliowing in the cash book of the Executive Engineer,PWD South Guwahati Territorial Road
Division for the Month of March 2020 and close the same with full details of the Closing Balance
Date Particulars of transactions Amount (Rs.)
Opening Balance
01-Sep-20 50000
Cash in Chest
Paid to Contractor D. Kalita for RA bill of Rs. 8,50,000.00 for construction of a
road from Jalukbari to Hajo vide Bill No. 5/200 Dated 25-02-2020 through
04-Mar-20 No. 301/20 Deposits (SD)Rs. 68,000.00,
Cheque after deducting Security
Income Tax (IT) Rs. 8,500.00,GST@2% Rs. 17,000.00 Labour Cess @1% Rs.
8,500.00
05-Mar-20 Received revenue on I.B. Rent from S.O. Mirja 700 00
Issued Cheque No. 302/20 to the Contractor Sri M.Das in lieu of barred
fresh
07-Mar-20
Cheque No. 280/20 Dated 10-09-2019 for an amountRs.5,25,000.00
12-Mar-20 Paid to Treasury the I.B. Rent
700.00
16-Mar-20 Received Rs. 2000 00 as sale proceeds of empty bitumen drum by Cheque
20-Mar-20 Drawn self-Cheque No. 302/20 for purchase of service postage stamp 300.00
Remitted the Cheque for Rs. 2000.00 received as sale proceeds of empty
23-Mar-20
bitumen drums.
Paid to M/S ABC for DPR preparation bill for Rs. 6,00,000.00 after deducting
26-Mar-20 10% Income Tax.
Received Rs. 2500.00 as sale proceeds of tender papers by Bank Drafts in
27-Mar-20 favour of Chief Engineer (Roads) and remitted the same to the Bank
Accounts of Assam State Road Board (ASRB)
30-Mar-20 Cash found short on actual count
100.00
OR
a 2nd R.A. bill from the date given below in favour of Sri A, Sarma for construction of a new
Prepare
office building at Majuli.
(a) Tender No. 75(SE) of 2018-19
(b) Date of FWO 12-09-2018.
(c) Date of Measurement10- 12 2018
for the following
The contractor
was paid in 1 RA Bill
** Rs. 2,50,000.00
advance
1. Mobilisation 80 per cumn
in excavation
700 cum @Rs.
2. Earth Works
4780 per cum
3.6 75 cum @Rs.
3 CC.
4.
1
Brick Soiling
550 cum @ Rs. 470 per cum.
as follows: of
be paid in 2 RA bill made on the basis
The contractor is to Payment
actual measurement
as
Quantity Since
Rate as per
Serial Works Units Tender per MB upto
Date Previous Bill
Items of
No.
in 850 1150
Bricks Works Sqm
Super Structure 25750
2 Teak Coat
Sqm 20
3 R.C.C. Guard Post
No. 1100
450
Labour Cess @1%, Withheld
Deduction to be made-
(1% CGST and
1% SGST),
Income Tax @1%, GST@2% advance @10%.
SD Money @8%, of Mobilisation
pending FRCC, Recovery
Money Rs. 1,00,000.00 form enclosed.
bill
with pay order using proper
Memorandum of Payment
Preparea
of a Division upto
Executive Engineer
Q No. 2 to be followed by he 10
process
(a) Name the different Administrative Approval.
work after obtaining
of a
the award
2x5-10
(anyfive) Order
Write Short notes on the Work
following
Estimate (ii) Transfer
Entry
(b) (ii) Balance
Technical Sanctioned Works (vi) Book Transfer
Tender (v) Deposits
(iv) Supplementary
terminate the contact
How and who can
Q No. 3 fundamental
breach of contract? 8
a
(a)
What includes
of Works?
as per SBD? the termination how
payment upon for be erased". If so,
What are the procedures Book should
in no circumstances
in the Bash
(b)
"An entry once
made are carried out??
(c)
corrections
that may become necessary
4x5-20
Q No. 4 the following(any
four)
between
Distinguish
Estimate.
and Working
la) Revised estimate
and Analysis
of Rates.
of rates
b) Schedule
Liquidity
damage and Penalty.
(c)
and Hand Receipts.
(d) Receipts
and Performance Security.
(e) Security Deposits
and Revenue Expenditure.
(f) Capital Expenditure
Q No. 5
How the cases of a contractor who dies during the currency of a contact or a person
(a)
in be dealt with reference to special conditions
become permanently capacited shall
6
contact.?
of Bids as per
SBD, How
five of essential criteria for Technical evaluation
Mention Nos.
(b)
8
Bid Capacity is calculated?
record. How do
"A Measurement book is considered to be a very important account
(c) 6
you substantiate this?
QNo. 6 a work?
8
be followed in re-tendering of
(a What are the procedures to
submission of a bid?
(b) What are the certificates required in
5
State the following work.
initial delay in completionof
(c)
Maximum limit damages for
of liquidated of rate.
(i) revision
of items of works
which call for
Ihe percentage ofvariation additional
not completed representing
(i)
he to apply to value of work
(iii) percentage
work.
cost for completion of
after issue of
work order.
Mobilisation time Sanction
iv) and Technical
Approval
after which the Administrative
(v)
The period provision
failed to obtain
financial
if the project has
lapsed,
to be exercised
by
Q No. 7 of check measurement
prescribed percentage as per
a) What are the minimum Executive Engineer and Accounts Officer of
a Division
Asstt. 6
executive engineer,
APWD Code? Addl
Superintending Engineer,
power of Executive Engineer,
Mention tender acceptance asper DFP Rules'19996 of works
(b1
Chief Engineer andCommissioner
PWD
Chief Engineer, the time for completion
based on which
events as per SBD 4
four compensation
(c) State
can be extended. for release of S.D. Money?4
with the proposal
to be attached
are the documents
(d) What
2x4-8
Q No. 8 in chronological
order of their occurrence?
(a) Which of the following
Tender Agreement.
T.S., NIT, FWO,
A.A., Notice.
(i) Final Bill, Termination
Balance Works Estimate, Incomplete Work in core of
(ii) & Shoulder, GSB, Earth
ii Measurement WBM, Sub-grade of
Coat
Tack Coat, Prime
embankment,PC,
Audit Para
Draft Para, I.R. para,
(iv)
6
and How it is maintained?
Works? Why What are the different
(b) What is Register of and when this are used?
bill Forms in PWD 6
different
(c) What are the
types of contact?
