CHAPTER III (27-91)

CHAPTER III
ACCOUNTS TO BE KEPT AT TREASURIES

Section 1- General Directions

A. INTRODUCTORY

27.The directions contained in this chapter shall apply primarily to accounts kept at District Treasuries. Expect as specially provided in this Code and subject to such modifications as may be authorised by the Accountant -General, they shall also apply to accounts kept at sub treasuries.

🆀 The directions contained in the account code regarding the account  registers to be kept at treasuries apply primarily to __________. 

A:-District Treasuries 

B:-Sub Treasuries 

C:-Banking Treasuries 

D:-Non-Banking Treasuries 

Correct Answer:- Option-A

28. ** * * ** **

B. TREASURER'S RECORDS

I. Cash

29. Under the Treasury Rules of the Government concerned the Treasurer, where the cash business of the treasury is not conducted by the Bank, will maintain a simple cash book Form T.A. 1 (without subsidiary registers), in which each receipt and payment will be posted at the time and on the date on which they actually occur and in the order of occurrence payments made "by transfer" will not find a place in the cash book as no payments of cash take place.

ട്രഷറിയുടെ പണമിടപാട് ബാങ്ക് നടത്താത്ത ട്രഷററുമായി ബന്ധപ്പെട്ട ട്രഷറി നിയമങ്ങൾ അനുസരിച്ച്, ലളിതമായ ഒരു ക്യാഷ് ബുക്ക് ഫോം T.A. 1 (സബ്സിഡിയറി രജിസ്റ്ററുകൾ ഇല്ലാതെ), അതിൽ ഓരോ രസീതും പേയ്‌മെന്റും യഥാർഥത്തിൽ സംഭവിക്കുന്ന തീയതിയിലും തീയതിയിലും പോസ്റ്റുചെയ്യപ്പെടും, കൂടാതെ "കൈമാറ്റം വഴി" നടത്തിയ പേയ്‌മെന്റുകളുടെ ക്രമത്തിൽ ക്യാഷ് ബുക്കിൽ ഒരു സ്ഥാനം കണ്ടെത്താനാവില്ല. പണമടയ്ക്കൽ ഒന്നും നടക്കുന്നില്ല.

*Cheques received in payment of value of service stamps will, however, be entered on both sides of the cash book.

Note:- 

The directions in Chapter II of this Volume shall not apply to the Treasurer's cash book.

Local Ruling under Article 29.— 

The treasurer should also maintain a cash balance register [Form T.A. 2 (and a balance sheet) Form T.A. 3).

 

🆀 What is posted in the register in form TA 1? 

(A) Borrowing

(B) Receipts 

(C) Disbursement

(D) Adjustment 

ANSWER:-(B) Receipts 

🆀 In a non-banking treasury, payments made “by transfer" are:

(A) to be noted in the cash book of the Treasurer 

(B) not to be posted in the cash book of the Treasurer as no payment of cash takes place 

(C) to be noted in the cash book in separate folio

(D) to be noted in a separate cash book 

ANSWER:-(B) not to be posted in the cash book of the Treasurer as no payment of cash takes place

 

30. When stamps, match excise banderols or opium are sold, the total sales will be entered in the Treasurer's cash book before it is closed for the day, and a memorandum will be prepared and forwarded to the Head Accountant, so that necessary entry may be in the account books.

II. Stamps and Opium

31. Under the relevant rules or orders of the Government concerned stock registers will be maintained for stamps, match excise banderols and opium in the custody of the Treasury Officer in such forms as may be prescribed by competent authority after consultation with Accountant General.

B. ACCOUNT BOOKS
I. Cash Book

32. A complete account of cash transactions and book transfers relating to the District Treasury including those of the sub treasuries within its jurisdiction should be kept in day book* (Form T.A.4). This book should be maintained in two separate parts-one for receipts and the other for disbursements.

Note:--

 Separate sets of accounts should be kept in State Treasuries for transactions of the Central Government (vide Article 6).

The day book used in the treasuries of the State of Kerala corresponds to the Cash Book referred to in the Comptroller and Auditor-General's Rules.

🆀 A complete account of cash transactions and book transfer relating to the district treasury including sub treasuries in its jurisdiction is recorded in :

(A) Day Book

(B) Deposit Register

(C) Simple Cash Book

(D) None of these

Correct Option:-Answer:(A) Day Book

33. Every item received or paid as well as all adjustments by transfers should be entered in the day book or in some register subsidiary to the day book (vide Article 35) and numbered in a consecutive series for each register. The daily totals from any subsidiary registers pass into the day book (vide Article 50) either direct or through a register of daily total (Form T.A.5).

🆀The daily totals of each subsidiary register of the treasury shall be carried over to 

A:-Ledger 

B:-Cash Book 

C:-Daily Balance sheet 

D:-Day Book 

Correct Answer:- Option-D:-Day Book 

🆀 The daily totals of each subsidiary register of the treasury shall be carried over to : 

(A) Day Book

(B) Cash Book

(C) Ledger 

(D) Daily Balance sheet 

ANSWER:-(A) Day Book

34. In non-bank treasuries cash receipts should be entered in the accounts as soon as the connected memorandum or chalan is received from the Treasurer signed by him in token of his having received the money. Similarly, as regards cash payment the charge should be entered in the accounts as soon as the payment is authorized on voucher or other document. In the case of bank treasuries, the receipts and payments should be entered in the accounts from the daily account rendered by the Bank (vide Article 42).

Note: -

Adjustments by transfers should be recorded separately from cash transactions, the fact of adjustment by transfer being noted in each case. In the case of receipts remitted by postal money orders and adjusted by book transfer entries in the subsidiary register concerned may be made daily in lump under each detailed head of account, provided that they are entered insufficient detail in the departmental registers and that daily returns are submitted to the treasury by the revenue authority concerned.

Local Ruling under Article 34.-

As soon as a remittance of treasure(other than a currency remittance) is despatched it should be entered in the day book as a payment under "Local Remittances" or "Foreign Remittances" as the case may be - See Articles 17 and 19 in Chapter II. Similarly as soon as a remittance of treasure (other than a currency remittance) is received, the whole invoiced amount should be entered in day book as a receipt, with a note of the office from which is received

II. Subsidiary Registers

(a) General

35. Save where other forms of registers are prescribed in these directions for particular classes of transactions and subject to such modifications as may be authorized by the Accountant General to meet local requirements, departmental receipts for which separate returns are submitted should be recorded in separate registers in Form T.A.1. Departmental payments should be like-wise be recorded in separate registers in Form T.A.2, according to the various classes of payments. For convenience of accounting however, the initial record in respect of any particular classes of receipts or payments may in special cases with the approval of the Accountant General be kept in the same form as that of the corresponding receipt or payment schedule rendered to the Accountant General and in such cases the requisite number of carbon copies may be struck (vide Article 98).

Note 1:- 

The words "separate registers" used in this Article do not necessarily imply separate volume. If it is convenient to include several registers within the same volume, a set of continuous pages may set aside for each.

Note 2:- 

When the receipts of departments (e.g.) copying agency are liable to frequent refund, they may be entered in a special register-Form T.A. 13, prescribed for revenue deposits (suitably modified in manuscript) so that refunds when made may be conveniently be noted against the original credits.

Note 3:- 

A separate register in Form T.A. 1, should be kept for the record of subscriptions realised in cash on behalf of each service and other fund.

(b) Registers of Adjustments between Central

and State Governments

36. A check register in Form T.A.3 should be maintained in State Treasuries for the record of all cash and transfer transactions which pass through the head "Adjusting Account between Central and State Governments” in the Central and State accounts. This register should be written up daily at the time of closing the day books. Part I of the register should record in total the cash receipts and disbursements relating to the Central Government in a non-bank treasury and in non-bank sub treasuries subordinate to it. Cash receipts and disbursements of the Central Government in State non-bank sub treasuries subordinate to a bank treasury should be entered in totals in part II, Parts III and IV should be written up daily from the registers prescribed in Articles 39 and 46.

🆀 Check Register of adjustments between central and Govt. is maintained  in 

A:-T.A 4 

B:-T.A 3 

C:-T.A 2 

D:-T.A 1 

Correct Answer:- Option-B 

37. The entries made in this register should be compared daily with the amounts posted in the books under the prescribed minor heads subordinate to the head "Adjusting Account between Central and State Governments” care being taken to see that net debit or net credit brought to account under this major head in the State day book agree with the net result of opposite adjustments entered against the identical major head in the day book for Central transactions. Monthly totals from this register should be carried in to the abstracts accompanying the cash Account (vide Article97).

(C) Register of Adjustments with other State Governments 

(Inter State Suspense Accounts)

38. The receipts and disbursements in a State Treasury on behalf of other State Governments should be posted in separate registers in Forms T.A 1 and T.A. 2.

(d) Register of Transactions with Railways,
Posts and Telegraphs and Defence

38A. The receipts and disbursements on behalf of Railways, Posts and Telegraphs and Defence units originating at a State Treasury, should be posted separately for each Railways, Posts and Telegraphs and Defence units, in registers in Forms T.A. 9 and T.A. 10 prescribed in Article 57, for departments which draw money by cheques.

🆀 Register of transactions with Railways, Post and Telegraph and Defence should be posted in: 

(A) Form TA 3 and TA4 

(B) Form TA 7 and TA 8

(C) Form TA 4 and TA 5 

(D) Form TA 9 and TA 10 

Correct Option:-Answer:(D) Form TA 9 and TA 10 

🆀 Receipt and disbursement on behalf of railways, post and telegraph and defence is posted in:
(A) Form TA 1 and TA 2
(B) Form TA 9 and TA 10
(C) TA4
(D) TA 5
Correct Option:-Answer: (B) Form TA 9 and TA 10

(e) Register of Adjustments by Transfer

39. In State Treasuries, two check registers in Form T.A.4, one for the Central and the other for State Government, should be kept for the record of receipts or payments adjustable wholly or partly by transfer debit or credit (see Article 25 and 26). The registers should be written up in accordance with the directions given on the form.

Note :- 

The directions given on the form shall not apply to Central Treasuries.

🆀 Register of State and Central adjustments by transfer should be kept separately in two check registers: 

(A) In form TA 5

(B) In form TA 4

(C) In form TA 7

(D) In form TA 8

Correct Option:-Answer:(B) In form TA 4

40. At the end of each day's entries, an abstract should be prepared and recorded, showing the figures which should pass into the various subsidiary registers.

(f) Other Registers

41. Special forms of registers are prescribed in sections 2 to 5 for receipts and payments relating to certain departments which draw money by cheques and for deposits, bills and other specified classes of transactions.

III. Special Directions for Bank Treasuries
General

42. Where the cash business of a State Treasury or Sub Treasury is conducted by the bank, the bank renders two daily accounts of receipts and disbursements for Central Governments, the latter embracing transactions not only on behalf of the State in which the bank is situated but also on behalf of other States.

43. The transactions reported by the bank in the daily statement of receipts and payments should, after examination with the chalans and vouchers accompanying it, be posted in to the day book either direct or through some subsidiary register in the same way a transactions taking place in non-bank treasuries (vide Article 33)

Note 1:- The net amounts only of payments are entered in the statements of the bank for example, when a deduction is mad from the amount of a bill on account of income tax the detail statements of the bank show only the net amount paid after deduction. In such cases the posting should be done with du regard to the directions contained in Articles 26 and 39.

Note 2:- When the day book and the subsidiary registers are posted, the vouchers should be numbered and arranged according to th register in which they are entered.

Local Rulings under Article 42-43.-

(1) The Bank will maintain the following books for recording Government transactions: -

(i) The scroll cash which is the Primary record,

(ii) A pass book (or register of daily receipts and payments) which should be daily forwarded to and returned by the Treasury Officer.

 

🆀 For recording Government transactions, the banks have to maintain

(A) The scroll cash book 

(B) Pass book (or register of daily receipts and payments

(C) Cash balance statements

(D) Both (A) and (B) above 

ANSWER:-(D) Both (A) and (B) above

🆀 The bank dealing Govt. money should maintain _______. 

A:-The scroll cash book 

B:-A pass book (forwarded to returned by the treasury officer) 

C:-Both (1) and (2) 

D:-None of the above 

Correct Answer:- Option-C  

 

(2) All receipts and disbursements on account of the Government should be entered in the scroll cash book. There should be two scroll cash books, one for State transactions and the other for Central transactions. The entries regarding payments should show separately (i) the net amount paid in cash, (ii) the deductions and other amounts paid by transfer and (iii) the gross amount. Only the net amount paid in cash should be debited by the bank against the balance of the Central Government or the State Government, as the case may be; the amounts paid by transfer should be accounted for by the treasury in the monthly accounts.

🆀 ______ amount as per scroll cash book should be debited by bank  against the balance of the Central Govt. or the State Govt. as the case may be 

A:-Total amount 

B:-Net amount 

C:-Gross amount 

D:-None of the above 

Correct Answer:- Option-B

Note:- 

Cheques issued by one department of the Government in favour of another department of the same or another Government paid at the bank will be accounted for under the column "Transfer to or from Bank” in the Bank scrolls and should be treated as cash transactions of the Government at the Bank for the purpose of posting in the treasury day books.

(3) The Chalans/Vouchers will be arranged in the order in which they are entered in the receipt/ payment scrolls and stitched to the respective scrolls. They may be classified in such manner as may be directed by the Accountant General. Further, the paid Vouchers (Cheques, Bills etc.) sent to the Treasury should be conspicuously branded with the 'Paid' stamp. This is to avoid making payment against the same documents more than once.

(4) A Pass book or register of receipts/payments with the undernoted columns may be maintained, in which entries will be made based on daily scrolls

Pass Book of Receipts/Payments

Date	No. Of chalans	Total receipts for the day	No.of Vouchers	Total Payments for the day	Initials of Managers/authorised Officials	Initials of the Sub Treasury Officer or authorised official.
1	2	3	4	5	6	7

(5) Two pass books in the above format may be maintained for being used on alternative days so that one whole day might be available to the Treasury/Sub treasury officer for checking the transactions as entered in the Pass Book.

(6) The scrolls, chalans and vouchers should be sent in locked box by the branch to the Treasury/Sub Treasury in order to rule out the possibility of any alteration or abstraction of any paper before they reach the hands at the other end.

(7) The daily accounts i.e., scrolls will be prepared every day and Manager or authorised official after satisfying himself as to the accuracy will docket and forward to Treasury/Sub treasury, the register of daily receipts and payments with all chalans and vouchers at the close of the day. With the concurrence of Accountant General the daily accounts may be submitted in the morning following the date to which they relate instead of at the close of the same day.

(8) (The Government transactions put through by the bank on days when the treasury is closed should be incorporated in the Treasury day book and subsidiary register under the dates on which they actually occurred although the actual posting is done on subsequent dates.) submitted to the Treasury/Sub Treasury in all cases not later than the 1st working day of the month succeeding that to which they relate.

🆀 The Government transactions put through by the Bank on days when the treasury (banking) is closed should be incorporated in the treasury day book and subsidiary registers on: =

(A) the date on which they are actually posted in the records

(B) the date on which they actually occurred

(C) the dates on which the vouchers were transferred to the treasury

(D) none of the above

Correct Answer- Option:(A) the date on which they are actually posted in the records

(9) The Pass Book submitted to the Treasury/Sub Treasury along with scrolls, etc. should be obtained back positively on the succeeding day either with signature of Treasury/Sub Treasury Officer in token of acknowledgement of documents and certification of entries made there in or with a memorandum indicating any corrections required to be made. In the latter case figures should be reconciled on the same day or the following day and the pass book should be got signed by the Treasury/Sub Treasury Officer immediately thereafter.

(10) At the end of each month, the branch will prepare date wise monthly statement in the prescribed form 'Form A 'appended herewith in quadruplicate (quintuplicate in case the accounts are maintained at a Sub Treasury) based on the entries in the pass books as verified and certified both by the branch and Treasury. Such statements will be submitted to the Treasury/Sub Treasury in all cases not later than the 1st working day of the month succeeding that to which they relate.

(11) The statements submitted to Treasury/Sub Treasury will be scrutinised

and one copy there of will be returned expeditiously within a period of 3 days from the date of its receipt to the branch of agency bank with a certificate to the effect that it has been checked and found correct.

(12) The copy of statements received from the Treasury/Sub Treasury duly certified will be forwarded to the designated link office of the bank on the day of its receipt from the Treasury.

At the Sub Treasury

(i) The Sub Treasury Officer will receive the pass book daily along with receipt/payment scrolls, chalans and vouchers from the branch where upon he will acknowledge the receipt on each day of the pass book rendered along with scrolls, etc., for the same day/ preceding day. He will verify the correctness of entries made in the pass book with reference to scrolls, chalans and vouchers and for doing so he will have one whole day. He will initial in the pass book in the column provided in token of having done as above. The pass book will be returned to the branch on the succeeding day either with initials of Sub Treasury Officer as mentioned above or with a memorandum indicating corrections which are to be made. In such an event, the figures should be got reconciled with the least possible delay (on the same day or following day) and signed by the Sub Treasury Officer immediately.

(ii) The Sub Treasury Officer will forwarded the daily scrolls, chalans and vouchers, etc., to the Treasury to which it is attached in accordance with State Treasury Rules for posting in its books and rendering accounts to the Accountant General

(iii) On the 1st working day of every month the Sub Treasury Officer will receive 5 copies of date wise monthly statements from the branch of agency bank for the preceding month. These will be scrutinised and certified to the effect that they have been checked and found correct.

One copy there of will be retained by the Sub Treasury for its record and the remaining 4 copies as certified will be forwarded to the Treasury before the 3rd of the month except for March. In the case of the month of March they will be submitted by the 8th of the month. The Sub Treasury Officer will also render monthly accounts to the Treasury which should be foe entire calender month in accordance with State Treasury Rules and instructions of Accountant General from time to time.

At the District Treasury

(i) The treasury Officer will receive the pass book daily along with receipt/payment scrolls, chalans and vouchers from the branch whereupon he will acknowledge the receipt each day of the pass book rendered along with scrolls, etc., of the same day/preceding day. He will verify the vouchers and scrolls and for doing so he will have one whole day. He will verify the correctness of the entries in the pass book in the column provided in token of having done as above. The pass book is to be returned to the branch on the succeeding memorandum indicating corrections which are to be made. In such an event, the figures should be got reconciled with the least possible delay and signed by treasury officer immediately

(ii) Treasury Officer will render accounts to the Accountant General in accordance with State Treasury Rules and other instructions issued by the latter from time to time.

(iii) On the 1st working day of every month treasury Officer will receive date-wise monthly statement from the branch of agency bank in quadruplicate relating to the preceding month. they will be scrutinised and certified to the effect that they have been checked and found correct. One copy there of or one of the 4 copies received from the Sub Treasury will be returned expeditiously to the branch i.e., within 3 days from the day of together with its consolidated statement will be forwarded to Accountant General by 10th of the month, for months other than March. For March, they will be submitted by the 15th of April.

(b) Register of Reserve Bank Deposits

44.The net difference between the total receipts and the total pay m as shown in the Bank's daily statement should be posted in a subsidiary register called the Register of Reserve Bank Deposits Form TA 5 In State Treasuries this register should be kept in two volumes for the Central Government and another for the State. The figures posted in this register should be checked and agreed with the pass book forwarded by the Bank alone with its daily account and also in the case of State Treasuries, with the totals as shown in the daily schedule rendered by the Bank to its Head Office, a copy of which is forwarded to the Treasury Officer.

🆀 Reserve Bank Deposits are maintained in treasuries in form: 

(A) TA1

(B) TA4 

(C) TA5

(D) None of the above

Correct Option:-Answer: (C) TA5

🆀 The Register maintained for posting the total receipts and total payments shown in the Bank's daily statement is known as: 

(A) Bank deposit register 

(B) Register of difference Bank deposit 

(C) Register of Reserve Bank deposit

(D) Register of Reserve Bank difference 

Correct Option:-Answer: (C) Register of Reserve Bank deposit

(c) Register of Misclassifications by the Bank

45. Transactions that may be classified incorrectly in the daily account rendered by the Bank should be taken by the Treasury Officer to the correct heads of account and posted into the appropriate subsidiary registers but on no account should be figures under the head "Reserve Bank Deposits” be rectified in the treasury accounts. Any differences resulting from the rectification of Bank's misclassification of Central transactions as pertaining to a State or of State transactions as pertaining to the Centre should be taken in the treasury accounts to the head “Adjusting Account between Central and the State Governments---Misclassifications by the Bank” in the manner indicated below.

🆀 Pick out the false statement 

A:-The amount incorrectly classified in the daily account rendered by bank should  be taken to the correct head of account by the treasury 

officer 

B:-Any difference resulting from the rectification of Bank’s misclassification be tak en to the treasury accounts ‘’adjusting account between 

central and state Govt - misclassification by the bank’’ 

C:-For rectification the treasury officer can correct the figure under the head ‘’Reserve Bank Deposits’’ 

D:-None of the above 

Correct Answer:- Option-C 

46. State transactions erroneously entered in the Bank's daily statement of transactions of the Central Government and vise versa should be entered in Register of Misclassifications by the Bank (Form T.A. 6). The form is divided into two parts, viz. (i) Central transactions included in the State statement and (ii) State transactions included in the Central statement so that separate totals may struck for each part. The total receipts posted n to the first part should be taken in the day book for State receipts but in one lump sum under the head "Adjusting Account between Central and the State Governments-Misclassifications by the Bank”. In the day book for Central receipts the misclassified items should be taken under correct heads of Central receipts, and their should also be a deduct entry under the head “Adjusting Account between Central and the State Governments-Misclassifications by the Bank” corresponding to the total amount taken to the identical head in the day book of State receipts. In the same way Central payments wrongly classified by the Bank as pertaining to a State should be posted under appropriate and correct heads in the day book of Central payments and set off by a deduct entry in lump under the head “Adjusting Account between Central and State Governments”, while the total amount of such misclassified disbursements should be posted in lump in the day book of State payments under the head "Adjusting Account between Central and State Governments”. Similar postings should be made of the items of the second category in the Central and State day books.

🆀 State transactions erroneously entered in Bank's daily statement of transactions of Central Government and vice versa should be entered in the register: 

(A) TA 5

(B) TA 6 

(C) TA 7

(D) TA 8 

ANSWER:-(B) TA 6 

Note:-

Any correction under the head "Reserve Bank Deposits" which will be necessary as a result of the adoption of the correct classification by the Treasury will be made by the Accountant General through the Central Accounts section of the Reserve Bank.

IV. Incorporation of Sub Treasury Accounts.

47. The transactions occurring at a treasury should be reported to the District Treasury in a daily sheet in Form T.A.7 (supported by vouchers) showing receipts, disbursements and balance of the day.

The receipts and disbursements should be posted from  these sheet,  on the same day or at the latest on the day following the day of their  receipt, into the accounts of the District Treasury in the same ways as  if they had taken place at it,

Local Rulings under Article 47-(1) The daily sheets sheet should be numbered consecutively and one should be sent even on a day when there are no transactions unless it is a holiday and treasury is closed. The sheets enable the district treasury to submit lists of payments to the Accountant General on the due dates

(2) In order to ensure that the paid vouchers and chalans are not losti transmission to the District Treasury, a certificate of posting should be obtained from the Post Office for the despatch of the en containing the vouchers and chalans, In cases where it is not possible to certificate of posting a separate packet may be made of the paid vouchers and sent to the Post Office, in time to get a certificate of posting and the daily sheet may be posted later in the evening without such a certificate.

(3) Some of the chalans, e.g., personal deposit chalans and some of the vouchers, e.g., deposit repayment vouchers which have to be entered in the prescribed registers in the District Treasury, should be entered immediately on their arrival,

(4) The daily schedules of miscellaneous unclassified items should be checked with the chalans and classified in a separate subsidiary register. If any items cannot be classified even at the District Treasury they should be posted in a separate register (Form VI).

(5) If owing to the volume of sub treasury transactions a District Treasury Officer finds it difficult to scrutinise each and every sub treasury voucher he may at his discretion leave the work to the Head Accountant and carry out a percentage check of not less than twenty per cent himself. All vouchers checked by District Treasury Officer himself must be initialed by him in token of the fact that he has exercised the check. The percentage should be calculated on the number of the bills paid at the sub treasuries without pre-audit by the District Treasury.

🆀 Transactions occurring in a Sub Treasury should be reported to District Treasury in a daily sheet in:

(A) Form TA 5

(B) Form TA 4

(C) Form TA 6

(D) Form TA 7 

ANSWER:-(D) Form TA 7 

🆀 The transactions occurring in a sub treasury should be reported daily to: 

(A) The Director of Treasuries

 (B) The Accountant General 

(C) Finance Department

(D) District Treasury Officer 

Correct Option:-Answer: (D) District Treasury Officer 

🆀 Daily accounts of a sub treasury shall be incorporated with state account at:

(A) Accountant General's Office

(B) Finance Department 

(C) District Treasury 

(D) The Director of Treasuries 

ANSWER:-(C) District Treasury

48.  The following items of receipts or payments in the daily sheets of sub treasuries should be excluded from the accounts of the District Treasury in which they will remain as part of the balance:

(1) remittances of cash to and from a sub treasury from and to another sub treasury within the district or the District Treasury. 

(ii) transfer of funds, through currency, to and from sub treasuries against opposite payments at the District Treasury or at another sub treasury subordinate to the same District Treasury.

Note:- This direction shall not apply if the cash business of the remitting or receiving treasury or sub treasury is conducted by the Bank-(see Article 19)

Local Rulings under Article 48.-(1) These remittances of cash and transfer of funds will necessarily appear as payments or receipts, as the case may be, in the day books and daily sheets of the sub treasuries concerned, but will be excluded in posting the District Treasury accounts, in which they will thus remain as part of the balance. A check over these items should be kept by the Treasury Officer by the examination of the daily sheets received from the sub treasuries and the Head Accountant's balance sheet. All remittances despatched from or received at sub treasuries should be immediately advised to the Di Treasury. The advices of receipts should be checked by the District Treasury against the corresponding advices of despatch Remittances in transit appearing in the monthly cash balan report should be checked in detail with the accounts and recorde Sub Treasury Officers should watch carefully for the advices of receipt of all remittances sent by them.

(2) If the Bank transacts the cash business of the remitting or receiving treasury, the remittances and transfers should be treated as local cash remittances; debits for remittances sent and credits for remittances received should then appear in the accounts and lists of payments of each treasury concerned and in its daily sheets if it is a sub treasury.

(3) If a treasury detects any deficiency on detailed examination of remittance received from another treasury and the amount is not immediately recovered from the treasurer-in-charge, it should be charged in the day book as a distinct item with full particulars and the Treasury Officer of the remitting treasury should be requested to recover the amount and credit it in the accounts of his treasury. A deficiency discovered at the Issue Department of the Reserve Bank of India in a remittance from a treasury should be made good from the cash balance held by it and shown as an item of expenditure on Government account under advice to the remitting treasury for recovery and credit in its account. Similarly a deficiency discovered at a treasury in a remittance from the Issue Department of the Reserve Bank of India should be made good from the treasury balance under advice to the remitting Office, which should credit the amount to the Government accounts. The recovery of such deficiencies should be watched by the Accountant-General.

🆀The remittances of cash to and from a sub treasury from and to another sub treasury within the same district should be ________ in the accounts of the  district treasury. 

A:-Excluded 

B:-Included 

C:-Incorporated as a note 

D:-None of the above 

Correct Answer:- Option-A 

🆀If a treasury detects any deficiency on detailed examination of remittance received from another treasury 

A:-it should be charged in the day book as a distinct item 

B:-immediately recovered from the treasurer-in-charge 

C:-reported to the Director of Treasuries 

D:-none of the above 

Correct Answer:- Option-A 

49. The transactions of the Central Government in a State sub treasury should be reported to the District Treasury in separate daily sheets. The receipts and disbursements shown in such a daily sheet should be entered item by item in the day book or appropriate subsidiary registers relating to Central transactions, such entries in the accounts kept in a pon-bank treasury being set off by the closing adjustment made through the head “Adjusting Account between Central and the State Governments Central transactions in non-bank treasuries".-- Vide Article 51. In the accounts kept in a bank treasury, the totals of receipts and disbursements of the Central Government appearing in the accounts of a non-bank sub treasury of the State should be taken into the day book of State receipts and disbursements under the head “Adjusting Account between Central and State Governments Central transactions in non-bank sub-treasuries”; while in the day book for Central transactions, there should be deduct entries in lump under the same head both, on the receipt and disbursement sides, corresponding to the identical amounts entered in the State day book. This method of accounting should also be adopted mutatis mutandis. In regard to transactions of a State Government in a Central non-bank sub treasury which renders accounts to a District Treasury subordinate to that Government.

🆀 The transactions of Central Government in a State sub treasury should be reported to :

(A) Accountant General

(B) Government

(C) District Treasury

(D) Central Government

Correct Option:-Answer:(C) District Treasury

 

V. Daily Closing of Accounts

50. The several subsidiary registers of receipts and payments should be totalled first and the totals of the registers which are not directly taken to the day book abstracted into the corresponding register of totals. The grand total of each of these registers of daily totals and the daily total of every other subsidiary registers which is taken straight into the day book will be entered in the day book which will then be totalled. Finally the Section, Head's/ the Head Accountant's balance sheet should be drawn up in Form T.A. 8 and the account balance worked out therein reconciled, where necessary, with daily balance as per Treasurer's cash book, or with daily account of the bank, as the case may be. 

For the purpose of drawing the balance sheet:-

(a) District Treasury- The opening balance will be brought forward from the previous page, the totals of receipts and disbursements posted from the day book and the closing balance worked out. From this should be deducted the closing cash balance at the several sub treasuries and also all remittances within the District Treasury in transit. The result will be the closing cash balance at the District Treasury alone.

🆀 In the process of daily closing of the District Treasury Balance 

A:-The cash balance of District Treasury together with sub-treasuries under the control of District Treasury is worked out 

B:-The result will be the closing balance at the district treasury alone 

C:-The result will be the closing of daily balance as per treasurer’s cash book D:-None of the above 

Correct Answer:- Option-B 

(6) Sub Treasury. In sub treasuries at the close of business for the day the several totals of the subsidiary registers should be carried into the day book which shall then be totalled. The opening cash balance of the day should then be entered below the total receipts and added thereto. The total charges should be entered below this total and subtracted. The balance represents the closing balance of the sub treasury.

The Treasurer will also in the meanwhile sum up both sides of his cash book (Form T.A. I) and draw up his balance memorandum (Form T.A. III) appending on the lower part of his balance sheet details in kind of notes, coins, etc., comprising the balance.

The results shown in the day book of Section Head in the Accounts Department and the Treasurer's cash book and the balance sheet should agree.

🆀 The daily totals of each subsidiary register of the treasury shall be carried over to : 

(A) Day Book

(B) Cash Book

(C) Ledger 

(D) Daily Balance sheet 

ANSWER:-(A) Day Book

51. In State non-bank treasuries, before final totals are struck in the day  the day book relating to Central transactions should first be book, th stalled in pencil and from the gross totals receipts and disbursements the Central Government necessary deductions should be made in respect of transfer adjustments as in column 5 of the Central Check Resister of Adjustments by Transfers (Form T.A.4) so that the totals or receipts and disbursements in cash may be deducted. The total Sums thus determined should be posted in the day book of State receipts and disbursements under the head“ Adjusting Account between Central and State Governments–Central transactions in non-bank treasuries”. while in the day book relating to Central transactions there should be deduct entries under the identical head, both on the receipt and disbursement sides corresponding to the total amounts taken under that head in the State day book. At the same time the amounts so adjusted should be posted in part I of the check register of adjustments between Central and State Governments (Form T.A. 3).

52. The day books maintained for Central transactions in a State Treasury should close invariably with a nil balance the total receipts being always equal to the total payments after incorporation of the adjusting entries under the head “Reserve Bank Deposits” and “Adjusting Account between Central and State Governments" as may be necessary.

53. The day book should be finally closed and signed after such further checks and methods of verification have been applied as may be prescribed in the treasury rules or by executive instructions of the Government concerned.

Any amount found surplus or deficit in treasury balances should be brought to account as such in the day book on the receipt or payment side, as the case may be.

VI. Monthly Closing of Accounts

55. As it is absolutely necessary that the figures given in the different receipts, accounts and returns exchanged with other departments should agree exactly with those shown in the treasury accounts, the formal closing of the accounts of the several sub treasuries for the month should be fixed for the latest date by which any risk of failure to receive that day's returns at the headquarters treasury before the end of the month will be eliminated any transactions of a later date should be included in the returns of the treasury for the next month. The headquarters accounts for March must, however, be kept open until receipt of daily sheet of every sub treasury for 31st March, in order that all receipts and payments taking place at sub treasuries within the official year may, without exception, be brought into the accounts of the year. Every endeavor should be made to close the March accounts not later than the 5th of April. All correcting entries affecting inter governmental adjustment and the adjusting account with Railways should be intimated to the Accountant General so as to reach him by the 12th of April at the latest.

🆀 All correction entries in a treasury affecting inter governmental adjustments and adjusting accounts with Railways should be intimated:

(A) to the Accountant General before 12th April every year

(B) to the Treasury Director before 15th April every year

(C) to the Finance Secretary before 7th April every year

(D) to the Finance Secretary, Government of India before

Correct Option:-Answer: (A) to the Accountant General before 12th April every year

🆀 While closing the monthly accounts for the month of March every endeavour should be made to close if not later than ________. 

A:-3rd of April 

B:-5th of April 

C:-6th of April 

D:-7th of April 

Correct Answer:- Option-B 

56. In addition to the daily closing, the month's totals of the subsidiary registers should be carried into the cash account in the case of receipts and into the lists of payments in the case of payments (vide Article 96). The cash account should be closed with an abstract in the form indicated in Article 97. The account balance at the close of the month should agree with the actual cash balance in the treasury as reported in the cash balance report of the month.

Local Rulings under Articles 55-56.-(1) The monthly accounts of each non-banking sub treasury should be closed on the last working day of each calendar month. Those of each banking sub treasury shall be closed on the working day immediately following the last working day of each calendar month i.e., after accounting the transactions taking place at the bank on the last working day of the month. The transactions of every sub treasury for each day shall be included in the accounts of the District Treasury on the day on which the daily sheet is received as required in Article 47 of this Code except in the case of daily sheets pertaining to one calendar month received in the District Treasury on or after the first of the succeeding month in which case the transactions as per such daily sheets shall be included in the District Treasury accounts for the last working day of the calendar month to which they relate.

🆀 The monthly accounts of each non banking sub treasury should be closed among which of the following dates        

 A:-1st working day of next month 

B:-last working day of same month 

C:-any other day the officer deemed fit 

D:-on the orders of Director of Treasuries 

Correct Answer:- Option-B 

The accounts of the sub treasury should be sent to the District Treasury so that the accounts may reach the District Treasury by the first of the succeeding month ads in no case later than the 2nd working day of the next month. The monthly accounts of the District Treasury shall be kept open till the receipt of daily sheets of every sub treasury subordinate to it for the entire period of the month. Every effort shall be made to close the accounts of each month at the earliest possible date and in any case not later than the 6th of the succeeding month.

(2) In the case of bank treasuries, the difference between the totals of the two monthly columns of the Register of Reserve Bank Deposits (Form T.A. 5) should, at the close of the month, be carried into the cash account if the total of the column for receipts exceeds the total of the column for payments, or into the list of payments if the total of the column for payments exceeds the total of the column for receipts. The Reserve Bank Deposit figure State/Central as worked out in the register should agree with the monthly totals of the Bank Pass Book State/Central.

🆀 The difference between the monthly totals of receipts and payment  columns of the subsidiary register of Reserve Bank Deposits should be carried into  ________. 

A:-Cash account 

B:-List of payments 

C:-Cash account or list of payments depending on whether the balance show net  drawings from or net payments into the bank during the 

month 

D:-None of the above

Correct Answer:- Option-C 

(3) The books of the Central Accounts Section of the Reserve Bank are closed for the month of March on the 25th April following: after that date no inter-governmental adjustments can be carried out accounts of the previous financial year. Special steps should the be taken to settle as promptly as possible all cash and book tran involving inter-governmental adjustments that originate toward close of the year, so that the Accountant General may, as f possible, send the necessary advices to the Central Accounts Section of the Reserve Bank before the 25th April of the succeeding year Such adjustments originating in the accounts for February and previous months should be completely settled in time for the advices to be sent to the Central Accounts Section of the Reserve Bank before the end of March. Treasury Officers should submit intimations of all correcting entries affecting the inter-governmental adjustments included in the treasury accounts for March so as to reach the Accountant General by the 22nd April at the latest. As the March Final Accounts are closed early in June, all communications affecting the accounts of a previous year should be submitted to the Accountant General before the end of May.

🆀The books of Central Accounts section of the Reserve Bank for the  month of March every year is closed 

A:-on the 1st April following 

B:-on the 10th April following 

C:-On the 15th April following 

D:-on the 25th April following 

Correct Answer:- Option-D 

🆀The sub treasury accounts and supporting documents pertaining to a month should be reached in district treasury not later than

A:-First day of next month

B:-Second day of next month

C:-Third day of next month

D:-Last day of the month

Correct Answer:- Option-B:-Second day of next month

Section.2

Transactions of Departments which render separate
 Cash accounts

57. Save as provided in Articles 58 to 60 below or as may be specially authorised by the Accountant General in any particular case, moneys received from or on behalf of departmental officers who render separate cash accounts to the Audit or accounts office should be recorded at once in a register in Form T.A.9. In the same way, funds supplied to such departmental disbursing officers on cheques drawn against letters of credit or otherwise, should be entered in a register Form T.A. 10.

Local Rulings under Articles 57.-(1) In recording the receipts on account of the Public Works Department in the register in Form T.A. account o remittances received from departmental officers should be shown separately from others on account of departmental officers.

(2) When a contribution is received in the treasury during a month from a private party towards the cost of a public work, the Treasury Officer should send the Executive Engineer concerned, by the sixth day of the following month, an extract from the Register of Receipts (Form T.A. 9) showing the contribution received.

(3) When a Government servant of another department acting as a Public Works disburser refunds into treasury part of the moneys previously withdrawn from the treasury for expenditure on a work, the following particulars should be given in the Register of Receipts (Form T.A. 9):

(a) name of the work for which the original amount was sanctioned,

(b) name of the Public Works Officer from whom received, and

(c) the amount originally withdrawn and the date of withdrawal.

When a refund relates to compensation for lands, the month in which the payment was originally debited to the Public Works Department and the item in which it was included should be specified in the Register of Receipts.

(4) The Treasury Officer should record all payments made on cheques drawn by Public Works Officers in the "Register of cheques paid against letters of credit" (Form T.A. 10).

🆀 The Treasury Officer should record all payments made on cheques drawn by PW Officers in a register called 

(A) Cheques drawn register 

(B) P.D Register 

(C) Register of Cheques paid against letter of credit

(D) PWD Register

ANSWER:-(C) Register of Cheques paid against letter of credit

58. Remittances by Forest Officers should be entered in register in Form T.A. 11 which may also be used for the purpose of consolidated receipt furnished to Forest Divisional Officers. Funds supplied to Forest Disbursing Officers by means of cheques or otherwise should be entered in Register of Forest Cheques Paid (Form T.A. 12) 

59. ** ** ** *** ** **

60. ** ** ** *** ** **

61. In all the cases covered by the direction in this Section the Treasury Officer should arrange to have a monthly settlement of account with the Departmental Officer concerned in accordance with such procedure as may be prescribed by Government.

Local Rulings under Articles 61. -

The Treasury Officer should have the accounts of a Divisional Officer, Public Works Department, for each month settled very early in the following month. That is, the Treasury Officer should have the pass book written up with reference to cheques cashed during the previous month. He should also furnish the Divisional Officer with a certificate of total issues as follows:

“I hereby certify that the total issues from this treasury on cheques drawn against the account of Sri........................Officer-incharge............ .... division, during.....................20............amounted to Rs........ (in words................)

Section 3-Accounts of Deposits

A. GENERAL

62. No item should be credited as a deposit save under formal order of competent authority. Further more, no sums should be credited in any deposit register which can be carried to any other head of account; for example, revenue paid to Government on account of a demand mot vet due should at once be carried finally to the proper revenue head, and should not be placed in deposit.

63 The amount of a lapsed deposit refunded under the rules of Government should appear in the treasury accounts as a miscellaneous refund and not as a repayment of deposit.)

🆀 The amount of a lapsed deposit refunded under the rules of Govt.  should appear in the treasury accounts as a ________. 

A:-Miscellaneous refund 

B:-Repayment of deposit 

C:-Deduction of lapsed deposit 

D:-None of the above 

Correct Answer:- Option-A:-Miscellaneous refund 

🆀 The amount of lapsed revenue deposits refunded shall be accounted under: 

(A) Miscellaneous refund 

(B) Repayment of deposits 

(C) Revenue receipt head 

(D) Anyone of the above

ANSWER:-(A) Miscellaneous refund 

Local Rulings to Articles 62 and 63.-

(1) Except in the case of certain civil and criminal courts deposits (see Article 71 and the Local Ruling thereunder) the detailed accounts of all classes of deposit transactions are maintained in the treasury. When the detailed accounts of civil and criminal courts deposits are not kept in the treasury, they are kept in the courts concerned. The detailed rules prescribing the accounts to be maintained and the returns to be furnished for all classes of deposits are contained in the sections that follow in this chapter and in Chapter IV.

(2) No deposit account should be opened by a treasury for an officer of the Public Works Department. Whatever sums are paid into a treasury by an officer of the Public Works Department, or on his account, should be carried to the credit of that department in the treasury counts. This rule applies also to deposits made at the instance of the Public Works Department by local bodies to meet, the cost of  to be carried out by the Public Works Department.

B. REVENUE DEPOSITS

64. Each item of deposit received should at once be entered in a register in Form T.A. 13 and numbered. There should be a separate serial numbers for each register, beginning a new each year. The Tree Officer should check carefully the amount and particulars of each entry and then set his initials in the proper column against each daily total only should be carried from each register to the day book

🆀 Each item of revenue deposits received should at once be entered in a  register in 

A:-TA 13 

B:-TA 14

C:-TA 15 

D:-TA 16 

Correct Answer:- Option-A:-TA 13 

🆀 Two important registers maintained at treasury for accounting earnest money deposits : 

(A) TA 13 and TA 14

(B) TA 5 and TA V 

(C) TA 15 and TA 17

(D) TA 30 and TA 31

ANSWER: (A) TA 13 and TA 14

🆀 The serial number assigned for each item of deposit is

for each: 

(A) Day

(B) Month 

(C) Calendar year

(D) Financial year 

ANSWER:-(D) Financial year 

65. Every item should be recorded in the name of the person from whom, not that of the Government official through whom, it is received; it should be passed through the accounts even though repaid on the day of receipt, and be kept distinct, however small it be, till finally disposed of never being consolidated with others.

66. Each repayment of a deposit should at once be recorded both in the Register of Repayments, Form T.A. 14 from which the daily total should pass into the cash book, and in that of Receipts, Form T.A. 13, in the latter the date and amount of the repayment also being noted.

Note:-

When in the case of a Bank Treasury a deposit is repaid by an order on the Bank the entry in the Register of Receipts should be made when the order is issued and that in the Register of Repayments when the repayment is reported in the daily account of the Bank. If in any case repayment is not made on the date of the order on the Bank, the actual date of repayment should also be noted in the Register of Receipts just below the entry of the date of the order.

 

🆀 The register of repayment of revenue deposit are maintained in form:

(A) TA 13

(B) TA 14

(C) TA 32

(D) None

Correct Option:-Answer: (B) TA 14 

🆀 Each repayment of a deposit should be at once noted both in the: 

(A) Registers in TA 14 and 13 

(B) Registers in TA 10 and 15

(C) Registers in TA 18 and 17

(D) Registers in TA 19 and 21 

ANSWER:-(A) Registers in TA 14 and 13

 

🆀 In banking treasuries, when a repayment order of deposit is issued.

(A) suitable entry is to be made in the register of repayment

(B) entry in the Register of Receipts is made when the repayment order is issued and entry in the Register of repayment is made when the repayment is advised in

the bank's daily sheet 

(C) entries are made simultaneously in the Register of Receipts and Repayments 

(D) on receipt of bank's daily sheet, entry is made in the Register of receipts 

ANSWER: -(B) entry in the Register of Receipts is made when the repayment order is issued and entry in the Register of repayment is made when the repayment is advised in

the bank's daily sheet

67. When a deposit is adjusted by transfer to some other head of account, the head of account to which it is transferred, and the item in which it is included in the treasury account, should be noted both in the Registerof Receipts, and in the Register of Repayments, and it should be credited separately in the day book or the subsidiary register concerned. Che voucher submitted with the list of repayments should state these facts. the statement being attested by the signature of the Treasury officer

Local Rulings under Articles 64–67.—

(1) The entry in the column "nature of deposit" in the Register of Receipts of Deposits (Form T.A. 13) should be sufficiently detailed to show clearly why the amount is deposited.

(2) When a deposit is made by one party to be repaid to another party the name of the second party should be clearly stated in the column "nature of deposit" in the Register of Receipts of Deposits as a precaution against a refund of the amount by mistake to the depositor or his agents or creditors.

🆀 When a deposit is made by one party to be repaid to another party the  name of the second party should be clearly stated in the column _______ in the Register of Receipts of Deposits. 

A:-Remarks 

B:-Name of party 

C:-Clearance column 

D:-Nature of deposit 

Correct Answer:- Option-D:-Nature of deposit 

(3) When a treasury which transacts its cash business through the Bank repays a deposit by issuing an order on the Bank, the entry in the Register of Receipts of Deposits should be made when the order on the Bank is issued, and the entry in the Register of Repayments should be made when the repayment is reported in the Bank's daily sheet.

(4) Election deposits.-(i) Deposits on nomination.- 

(a) Cash deposits. - 

The Deposits paid by or on behalf of candidates should be credited to the head "State Legislature Election Deposits" under "Deposits and Advances, etc.-Civil Deposits-Revenue Deposits

Treasury Officers should see that the items are recorded in the deposits registers in sufficient detail in accordance with the procedure laid 

Note:- Voucher numbers should invariably be noted in the Repayment Register as well as on the voucher itself to facilitate check.

🆀 Refund of election deposits are to be authorised in writing by: 

(A) The Returning Officer concerned 

(B) The District Collector concerned 

(C) The Accountant General

(D) The Treasury Officer 

ANSWER: -(A) The Returning Officer concerned 

🆀 Deposits on challenged votes should be made :

(A) Cash

(B) Demand Draft

(C) Cheque

(D) None of these

Correct Option:-Answer: Cash

🆀  Forfeited Election Deposit shall be accounted under: 

(A) Revenue Deposit 

(B) Revenue Receipts

(C) Lapsed Deposits 

(D) Miscellaneous Receipts 

ANSWER:-(D) Miscellaneous Receipts 

C. PERSONAL DEPOSITS

68 Receipts and payments on Personal Deposit Accounts should be recorded in personal ledgers in Form 15, which should be bound up into a volume. Every personal account should have its own ledger page in which the receipts should be entered in regular order without being numbered and the disbursements (made not from any particular item, but from an aggregate balance in hand) noted as they are made without any further remark.

69. An account of cash orders issued on Sub Treasuries should be maintained, like that of personal deposits, through a personal ledger for each Sub Treasury in Form T.A. 16. When paid at the Sub Treasury, the amount of the cash order should be entered in the Sub Treasury in a separate register prescribed for the purpose (Form T.A. VII), but in the District Treasury it should be posted in the personal ledger account as a repayment of deposit.

70.The daily totals of receipts and payments should be carried from the personal ledgers (Form 15 and 16) into the Register of Personal Deposits (Form T.A. 17), from which again the aggregated daily total only should be carried to the daybook.

🆀 Register of Personal Deposits should be maintained in form:

(A) TA 23

(B) TR74

(C) TA 15

(D) TA21

Correct Option:-Answer: (C) TA 15

🆀 Aggregate daily total of _______ should be carried to the day book. 

A:-Personal ledgers in Form TA-15 

B:-Register of personal deposits in Form TA-17 

C:-Register of cash order in Form TA-VII 

D:-None of the above 

Correct Answer:- Option-B:-Register of personal deposits in Form TA-17 

Local Rulings under Articles 68-70

(1) A sufficient number of sheets of Form. T.A. 15 should be bound up into a volume and successive sets of pages should be assigned to the several accounts. It is not necessary to transfer the accounts to a new volume with

a new year, but if there is no page available when it is it is necessary done, all unclosed forward to a new account or to carry forward an old one, all. accounts should be simultaneously carried forward to volume.

(2) If there is a large number of transactions relating to a personal deposit account on the same day, a balance need not ordinarily struck after each transaction, but if there is any possibility of over drawal of the account, the Treasury Officer should, by totalling the items of receipts and repayments and striking the balance whenever necessary, satisfy himself that the account will not be overdrawn by making any particular repayment. The Treasury Officer should invariably strike a total at the end of each day's transactions.

🆀The rules require that balance in the PD account should be struck after each transaction in the accounts. Is there any exception? 

(A) No exception. Balance is to be struck after each transaction 

(B) There is an exception. In case a large number of transactions relating to a PD account take place on the same day in which case CB should be struck invariably at the end of the day while ensuring there is no over drawal.

(C) Balance can be struck after the day's closing 

(D) When there are heavy transactions on a day; the CB may be struck later. 

ANSWER: -(B) There is an exception. In case a large number of transactions relating to a PD account take place on the same day in which case CB should be struck invariably at the end of the day while ensuring there is no over drawal.

(3) The adjustment of cash orders issued on sub treasuries may conveniently be watched by opening a personal ledger for each sub treasury. The orders issued should bear a serial number and the amount should be credited in the personal ledger account Form T.A. 16) but need not to be entered in Form T.A.15. When a cash order is paid at the sub treasury it should be entered in a separate register prescribed for the purpose (Form T.A. VII). Each entry should be dated and initialled by the Sub Treasury Officer before he signs the pay order. The amounts paid should be debited to "Personal Deposits” after payment at the sub treasury, the amount of a cash order should be posted in the personal tous account in the District Treasury as a repayment of a depos Treasury Officer should sent advice lists of the cash orders he issues to the sub treasury concerned. These should be in the Register in Form T.A.VII in the sub treasury.

(4) The Treasury Officer should pay special attention to the following rules in maintaining the Personal Deposit Registers (Forms T.A. 15,16,17 and 32):

(i) For recording the issue of cash orders on each sub treasury, a few pages in Form T.A. 16 and a separate column in Form T.A. 15 should be maintained.

(ii) For every court of wards or attached estate a register in Form T.A. 15 and a separate column in Form T.A. 17 should be maintained.

(iii) When a estate receipt is paid in at a sub treasury, an entry should be made in Form T.A. 15 as soon as the chalan is received from the sub treasury 

(iv) When a attached estate payment is made from a sub treasury an entry should be made in Form T.A. 15 as soon as the bill or cheque is received from sub treasury.

When an estate receipt is paid into the District Treasury, an entry should be made in Form T.A. 15.

(vi) When an estate bill or cheque is about to be paid from the District Treasury whether in cash or by the issue of a cash order, and entry should be made in Form T.A. 15.

(vii) When a cash order is issued from the District Treasury an entry should be made in Form T.A. 16.

(viii) When a cash order is paid from a sub treasury, two entry should be made in Form T.A. 16 on receipt of the paid cash order from the sub treasury.

 

🆀 When an estate receipt is paid in at sub treasury an entry should be made as soon as chalan is received in Form:

(A) TA 10
(C) TA 12
(B) TA 13
(D) TA 15
Correct Option:-Answer:(D) TA 15

At the close of each day, the totals of items (v), (vi) and (vii) should be calculated, care being taken not to include any items of the fun (iii). (iv) and (viii). These totals should be entered in the corresponding columns of Form T.A. 17 and the total district receipts and payments  of the day entered in the last column and in the day book.

At the end of the month, the rejected items of the types (iii). Civil and (viii) entered during the month should be totalled up and total entered in a line in Form T.A. 17 below the entries of the last day of the month. All the columns of Form T.A. 17 should then be totalled and the totals entered in Form T.A. 32 the opening balances being copied from the closing balances of the previous month and the closing balances of the current month calculated.

Columns 3 and 6 of Form T.A. 32 should be totaled and agreed with the total receipts and payments shown in Form T.A. 17 and the monthly accounts.

All items which are received or paid at sub treasuries i.e., items of the nature (iii), (iv) and (viii) should be entered in red ink, so that they may be distinguished from items (v), (vi) and (vii) which are to be carried daily to the day book.

D. CIVIL AND CRIMINAL COURT DEPOSITS

71. The Civil Courts and Criminal Courts shall remit without detail their gross deposit receipts for credit in a personal ledger and make repayment by **orders in form T.R. 70 or 71 as the case may be on the treasury, the accounts at the treasury should be kept in form prescribed in Articles 68 and 70 for personal deposits but quite separate from those for personal deposits, proper and the deposit should be designed as Civil Court or, Criminal Court Deposits,

The detailed record of deposit transaction should be kept by courts concerned in the Form T.A. 13 and T.A.14. Prescribed in Articles 64 66 for Treasury Officers Account of Revenue Deposit with such adoption and modification as may be authorised by the competent judicial authority after consultation with the Accountant General,

Local Ruling under Article 71.-The Court or Magistrate should incorporate in his own accounts and the deposit items of courts subordinate to him, as a Treasury Officer incorporate in his account those of sub treasuries in his District. Permission may however be accorded to any particular subordinate Court or Courts to keep independent accounts.

The treasury Officer should forward to a Civil/Criminal Court a weekly statement in the form presented below:

Debit	Amount Rs. Ps	Credit	Amount Rs. Ps
No. Of Order		No. Of Chalan
‘		‘
‘		‘
‘		‘
Balance to credit		Balance brought forward
Total		Total

As soon as the memorandum is received, the Court should the serial number of the chalans and orders issued with those in the Treasury Statement and, by leaving out of accounts the yet included in the treasury, ascertain whether its accounts con with the treasury accounts. After checking the detail with its ace thus, the court should total up the Register of Receipts and the Registers of Repayment and show at the foot of the latter register

Court should compare ed with those entered accounts those not her its accounts correspond accounts,

(1) Orders issued but not paid during the month.

(2) Orders of the previous month paid during the month.

The aggregate amount of the first should be deducted and that of the second should be added to the total of the entries in the Register of Repayment.

🆀 Civil Courts and Criminal Courts may remit their gross deposit receipts and make payments by cheque in a treasury: 

(A) With full details regarding receipts 

(B) Without details of receipts

(C) With a statement of disposal of cases

(D) With a copy of court Verdict 

ANSWER:-(B) Without details of receipts

72                *                            *                        *                    *

E. DEPOSITS OF LOCAL FUNDS

73. The transactions of all local funds, including municipal and contonment funds should be recorded in the Forms used for personal deposits (Forms T.A. 15 and 17) but should be kept quite distinct, and should pass into the treasury accounts as deposits of local funds and not as personal deposits.

🆀 The transactions of all local funds should be recorded in the form used for ________ even though it should be kept quite distinct. 

A:-Personal deposits 

B:-Revenue deposits 

C:-Local fund deposits 

D:-Other deposits 

Correct Answer:- Option-A:-Personal deposits 

74. The transactions of each fund should be entered in a separate column in the register (Form T.A. 17) which should provide a separate column for every such fund in the district. Unless the funds are very few in number there should be registers and totals for municipal and contonment funds, separate from those of other funds.

E. DEPOSITS AT SUB TREASURIES

Deposits made at a sub treasury should be brought item by tem through the daily sheet upon the district registers and must be numbered in the general series. It may, however, be sufficient to enter in the district registers merely the daily totals of transactions relating to personal deposits, such as, Wards, Estates, Dispensaries, Municipalities, etc., which take place at sub treasuries, unless the Accountant General for special reasons instructs otherwise in any case.

76. When the officer-in-charge of a sub treasury has occasion to place in deposits items which, according to rule, should be so dealt with, and which he is also empowered to repay on his own authority without formal authority from the District Treasury, a register of such deposits should be kept at the sub treasury in addition to that at the District Treasury.

77. In regard to repayment the sub treasury account in which the credit originally appeared should be indicated clearly so that it may be easy to trace the item and to charge off payment correctly in the district account.

Local Ruling under Article 77.- The general principles regarding receipt and repayment of deposits at District Treasuries apply to sub treasuries also. The receipt and repayment registers should be maintained as in the District Treasury in the prescribed forms.

Section 4 
Accounts of Reserve Bank of India Remittances

A. ISSUE OF TELEGRAPHIC TRANFERS AND DRAFTS

78.Particulars of all telegraphic transfers and drafts drawn by treas on other treasuries and on offices and agencies of the Bank should recorded in a Issue-cum-Drawing Schedule Register-Form TA 18 or T.A. 18A-as the case may be in which each drawing should be entered in a consecutive series in order of issue. Each folio of the register is perforated along the dotted line and when brought into use, the portion to the right of the line (which forms the Schedule) should be folded inwards at the perforation, a carbon being placed under it. This register which will be separate for each financial year should be page-numbered and the pages should be ruled and the lines numbered in the column headed "Name of Applicant”.

79. The Treasury Officer should send an advice of Reserve Bank of India Remittances drawn by him during the day of the treasury or Bank drawn upon in the form prescribed by the Reserve Bank (Advices of Remittances sold) on the very day on which the telegraphic transfer or draft is drawn. Detailed instructions in this behalf will be found in the Treasury Rules of Government.

80. The total of the column ‘Amount' in the Issue-cum-Drawing Schedule Register should agree with the head 'Reserve Bank 01 Remittances' in the cash book and also with the total of drawn entered in the several advices for the day. At the close of the day,  after the accounts are balanced, the schedule which con original entries, should be detached from the Register and to forwarded to the Accountant-General on the same day. The applications for remittances will be retained at the Treasury,

Note: The exchange realized shall be credited as Miscellaneous receipt of the Government.

CASHMENT OF TELEGRAPHIC TRANFERS AND DRAFTS

B. ENCASHMENT OF TELEGRAPHIC TRAFERS AND DRAFS

81. As each telegraphic transfer or drafts is encashed , the date of payment should be noted in the column provided for the purpose in the relevant advice, the entry being initialled by the Treasury Officer.

82. A record of telegraphic transfers and the drafts encashed should be maintained in a register-Register of Reserve Bank of India Remittances Encashed-in Form T.A. 19, in which the telegraphic transfers and draft should be entered as they are paid the daily totals being carried into the day book. At the close of the day all encashments made during the day, as recorded in the register, should be listed in a schedule in the form prescribed by the Reserve Bank and the Schedule should be forwarded to the Accountant General the same day after the total in it agrees with the total payments for the day under head “Reserve Bank of India Remittances” in the day book. The receipt drafts including payee's receipts in the caser of telegraphic transfers should accompany the schedule as vouchers.

C. DRAWING AND ENCASHMENTS AT SUB TREASURIES

83.. Where Reserve Bank of India Remittances are drawn by or encashed at sub treasuries, the sub treasuries will maintain registers in Forms 18, 18A and 19 and submit daily schedules of drawings and encashment direct to the Accountant General in the same way as district treasuries, but the total drawings and encashment for the should be intimated by the Sub Treasury Officer (without details the District Treasury in the usual way. In the day book of the District Treasury the total daily receipts and payments at each sub treasury will be exhibited under a separate sub-head “Reserve Bank of India Remittances-Sub Treasury”. Such receipts and payments should not however be incorporated in the corresponding registers of the District Treasury.

D. DRAFTS, ETC.-CANCELLED

84. When a Reserve Bank of India Remittances is cancelled, the fact of cancellation should be noted in the Issue-cum-Drawing Schedule Register against the relevant entry and intimation sent to the treasury (or Bank) drawn upon, by which the fact should be noted conspicuously on the advice originally received. The amount when refunded by the drawing treasury should be entered in the Register of Reserve Bank of India Remittances Encashed and it must appear in the register even though issue and cancellation take place on the same day. The amount of the cancelled draft should simultaneously be entered in the proper columns of the schedule of drafts encashed for the day in which cancellation take place, suitable remarks being made in the schedule indicating that the payment is on account of cancellation of draft already drawn by the treasury. The cancelled draft should accompany the schedule of encashment.

E. DRAFTS, ETC.-EXCHANGED

85. When a draft is exchanged for another the original should be treated and entered as a draft presented for payment and the amount again created as received for the issue of new draft.

Section 4-A-(Deleted)

86. [Deleted] 

87. [Deleted]

88. [Deleted]

89.* ** *** ** **

Section 5-Miscellaneous Accounts

90. In every treasury from which revenue advances are made one or more plus and minus memoranda (Form T.A. 33) should be kept, in which the advance should be debited and all recoveries credited. One of these plus and minus memoranda should be the ordinary account of revenues advances, and other special accounts may be opened from time to time for any special officers authorized to make such advances, who may, under the orders of revenue authorities, keep and submit accounts separate from the accounts of the District Officer. Unless the Government requires otherwise, the treasury shall keep no detailed accounts of these advances.

🆀 Plus and Minus Memoranda is prepared in form

A:-TA 33

B:-TA 45

C:-TA 22

D:-TA 31

Correct Answer:- Option-A:-TA 33

Note: -

An advance held to be irrecoverable by the revenue authorities should be written off the treasury plus and minus memorandum under the authority of the Accountant General; any subsequent recoveries should not affect the treasury plus and minus memorandum but should be taken direct to revenue.

 

🆀 An advance held to be irrevocable by the revenue authorities should be written off by the treasury through plus and minus memorandum under the authority of: 

(A) Accountant General 

(B) Land Revenue Commissioner 

(C) Director of Treasuries

(D) District Collector 

ANSWER:-(A) Accountant General 

 

91. In addition to the registers prescribed in the forgoing Articles the following subsidiary registers should be kept for the record of transactions specified against each. Separate registers should be kept, where necessary, in State treasuries for transactions relating to Central Government

(i) Register in Form T.A. 20 for the record of advances (other those mentioned in Article 90) made /or recovered under the heads "Loans and Advances” and “Departmental Advances 

🆀 Register in TA 20 is maintained to record:

(A) Advances made/recovered under the heads of loans and advances 

(B) Payment relating to personal claims 

(C) Payment of different classes of pension

(D) Payment of interest on promissory notes 

ANSWER:-(A) Advances made/recovered under the heads of loans and advances 

 

(ii) Register in Form T.A. 21 for payments relating to personal claims of Gazetted Officers. 

(iii) Register in Form T.A. 22 for payments of pensions Separate registers should be kept for different classes of pensions such as pensions debitable to “66 Territorial and Political Pensions" and "65—Pensions and Other Retirement Benefits”. 

(iv) Register in Form T.A. 23 for payment of coupons on Bearer Bonds.

(v) Register in Form T.A. 24 for payment of interest on Promissory Notes/Stock Certificates.

🆀 Cash account is the main document prepared by a district treasury monthly for:

(A) furnishing the total of receipts of the month prepared and forwarded to AG in the prescribed form with various schedules under the various heads

(B) exhibiting the closing balance of the treasury

(C) showing the cash disbursement during the month

(D) showing cash receipts of the month

Correct Answer- Option:(A) furnishing the total of receipts of the month prepared and forwarded to AG in the prescribed form with various schedules under the various heads 

🆀 All correction entries in a treasury affecting inter governmental adjustments and adjusting accounts with Railways should be intimated:

(A) to the Accountant General before 12th April every year

(B) to the Treasury Director before 15th April every year

(C) to the Finance Secretary before 7th April every year

(D) to the Finance Secretary, Government of India before

Correct Option:-Answer: (A) to the Accountant General before 12th April every year

🆀 Refund of a lapsed deposit amount should be accounted as:

(A) Repayment of deposit 

(B) Repayment of lapsed deposit 

(C) Miscellaneous expenditure

(D) Miscellaneous refund

ANSWER:-(D) Miscellaneous refund