Accounts Paper II (With Book) Ref. Sheet - Ani Ray

A Complete guide note sheet for Departmental Examination (Accounts) West Bengal, Accounts
Paper II (with book)
A COMPLETE GUIDE NOTE SHEET FOR DEPARTMENT EXAMINATION

(Accounts) West Bengal, Accounts Paper II (with Book)
Improve and tabulate the collected data by: Animesh Ray, Assistant Engineer, Municipal
Engineering Directorate, Asansol Division on April 2009 (Mob : 9434575405)
Sl. Description Reference

No.
Book Rule Page L
ine
A
1. Annual Budget Estimate WBFR-1 326-328 105
(preparation)
2. Advance Repair of house WBFR-1 311 92-93
3. Appropriation and WBFR-1 3(4) –3(25) 1,3
Reappropriation
4. Assistance Received by the WBFR-1 360 115
A.G.
5. Advance Pay and T.A. on Govt. A/C 69(2) & 3 97
Transfer Rule 1990
6. Amount outstanding under Govt. A/C R-38 85
Debt Head be written off Rule 1990
7. Alteration of Design and PWD 261 67
Construction
8. Accounts Procedure of Issue WBFR-1 236 71
Materials
9. Advance for Repaying of WBFR-1 310 92
Private Loan
10. Advance under order of WBFR-1 320 99
Transfer
11. Appointed to officiate two or WBFR-1 65 53-55
more post
PWD 268 68-69
12. Advance to Contractors
WBFR-1 227-228 67-68
TR 23-25 215
Accounts render to Treasury
13. TR 2.35- 14-15
officer
2.37
14. Administrative Approval & WBFR-1 164-165 51-52
Technical Sanction
15. Accounts for EARNEST Money & PWD 15.5.1- 114
Security deposit 15.5.3
16. Allocation of Expenditure of Govt. A/C 31
Prepare and improved the collected data by : Animesh Ray, A.E, M.E.Dte, April-2009 Page 1 of 46

No.
Book Rule Page L
ine
Capital & Revenue Rule 1990
17. Annual Financial Statement Govt. A/C 3 Appendix-
Rule 1990 1
18. Arrear Claim TRSR 90 4.024 29
19. Average Pay WBFR-1 2 3
WBFR-1 5/1, Chptr 2
20. Apprentice and Probationer II
WBFR-1 32 11
21. Adjustment of Earnest Money & WBFR-1 32,33- 8-13
Security Deposit 2526,31
22. Annual Accounts Preparation Govt. A/C 14,4 73
Rule 1990
23. Accounts of a Treasury Officer TR 2.35-2.37 14, 15
render to AG
24. Adjustment of Revenue WBFR-1 5-10 5, 6
Remittance
25. Adjustment and Treatment of WBFR-1 395 128
Losses of Govt. Account
26. Accounting Procedure of more Govt. A/C 26, 33 83
than two Major Head Rule 1990
27. Audit Objection and Recoveries TR-SR 569-570, 195, 104-
8.13- 8.16 105
B
1. Basic Pay WBFR-1 5/3 3
2. Budget Estimate Preparation WBFR-1 329, 330, 105
331
3. Big Work split up PWD-1 218 54
4. Books of Accounts and Register TR 2.31 – 2.32 10, 11
5. Bin Card CPWD 7.2.13 124
6. Broad Classification of TR 226 (P-98)/ 54
Contingency charges 4.111-
4.113
7. Banking & Non-Banking Treasurer TR 2 2
8. Bill & Voucher CPWD 6.4.9 – 29
6.4.6

No.
Book Rule Page L
ine
C
1. Classification of Transaction Govt. A/c 46 99
under Suspense Rule 1990
2. Capital Expenditure Govt. A/c 22 81
Rule 1990
3. Classification of Trans…………. In GAR 45/a 97
Govt. A/c
WBFR-1 R-74 64-65, 27
4. Different Class of Contingencies TR 4.109- 53-54
4.113
5. Contracts or agreements WBFR-1 47 37, 18-19
6. Contingent charges or WBTR 4.108 – 83
contingencies 4.110
7 Civil Advance Govt. A/c Q-45,R- 97
Rule 1990 69(I)
8 Contractor Ledger WBFR-1 258 169,74,67
9 Cash Basis of Account Govt. A/c 21 1,7
Rule 1990
10 Condition to regulate acceptance WBSR-1 64 61,52
of Fees or Honoraria
11 Contingency Fund Govt. A/c 2 (h) 1,3
Rule 1990
12 Compensatory Allowance WBSR-1 5 (9) 6
13 Commuted Leave and Leave not WBSR-1 173 (3), 115,116
Due 174
14 Charged and Voted Expenditure Govt. A/c Q-53(c) ,4, 7,60,62
Rule 1990 R-27,3
15 Condition for counting service for WBSR-1 48 38
Increment
16 Contingent charges and TR 4.108,4.12 53,56
responsibility 2
17 Court Attachment from WBSR-1 71/4 58
subsistence Allow
18 Contingency WBFR-1 74-77 + 27 Big
other name
19 Check Applied at Treasury on TR 4.059 – 40,41

No.
Book Rule Page L
ine
Claims 4.064
20 Correction of Entry in Register / WBFR-1 50 20
Records
21 Combination of Appointment WBSR-1 65 53,55
22 Contract (Guide Lines) WBFR-1 47/2 37,18
23 Capital and Revenue Expenditure Govt. A/c 31 82,83
Rule 1990
24 Control of Expenditure of WBFR-1 162 50
Executive Engineer
25 Contingent Expenditure TR 4.122 + 36
4.123
26 Carriage of Personal Effect WBSR-II 100(vi),1& 55
2
27 Cash Book CPWD 6.6 30,108,10
9
28 Contracts, Documents PWD 223,224 56 Guiding
Principal
(Preparation)
29 Classification of operation of P.W. PWD 165,166 39
Register
30 Classification of Transaction Govt. A/c Q/46, 79
under Suspense Rule 1990 R/70
31 Classification of Expenditure on Govt. A/c Q/20,21, 80,81
Civil Works Rule 1990 R/29
32 Classification of Travelling Govt. A/c 67 96
Expenses Rule 1990
33 Completion Report WBFR-1 24 73
34 Contribution made by or to Govt. Govt. A/c Q/45, 97
Rule 1990 R/68
35 Contracts and Tender WBFR-1 47 18
36 Contingency Expenses (Rules and TR 4.108- 53
Regulation) 4.110
37 Classification of Contingency / TR 4.111 – 54
Various type of Contingency 4.113
38 Cancellation and Destruction of TR 4.123 56
Sub-Voucher

No.
Book Rule Page L
ine
39 Civil, Criminal and Court Deposit TR 6.20-6.23 91-92
40 Control of Expenditure WBFR-1 36,37 15
41 Correction of Accounts CPWD 22.4,25 149,298
42 Combination of Leave with WBSR-1 155 85,102
Holiday
43 Cash equivalent Leave Salary WBSR-1 168, 2(a), 91
(b) i -ii
44 Calculation of Earned Leave WBSR-1 170 94
45 Classification of Advance Pay and Govt. A/c 69(2,3) 98
T.A on Transfer Rule 1990
46 Custody of Account and Stock WBFR-1 117 39
47 Cadre WBSR-1/ 5(6) / 5-6 /
PWD 11 3
48 Contingent Expenses and WBSR-1 226
classification DDO Q-85 50
Manual 4.111 54
TR
D
1 Destruction of Official Records PWD 159 37
2 Deposit Work Procedure for WBFR-1 271 78
Execution PWD 273 71
3 Doubtful drawing TR 54
4 Consolidated Fund Govt. A/c 2 (g) 1-3
Rule 1990
5 Death Gratuity DCRB 97-100 47-51
Guide Book 24.27 205

7. Divn. Accountant & His function
CPWD 4.2.2. 12
CPWD 4.2.1-4.2.7 12-14,
Divisional Accountant 53-57
8. Responsibility (Divisional Office) Guide Book 24.27- 205-207
24.54
Tender CPWD 4.2.4 (I-IV) 13 + 22.1
9. Drawal of money for TR 227, 4.114 54
Contingency

No.
Book Rule Page L
ine
D
CPWD 22.21- 134-136
22.2. 6
Divisional Accountant 22.2.2-22
1.
Responsibility (A/c)
PWD 67 19,
278-281
Divisional Accountant CPWD 22.2, 1-22, 134
Responsibility (Completion of 2.6
2. Accounts) PWD 67 19,
278-280
3. Departmental Receipt TR 7/2, 3.01- 19-20
appropriate Deptt. Expenditure 3.03
4. Detailed Measurement WBFR-1 202 58, 59
5. Defalcation of losses WBFR-1 39,42, 15, 127
393-396
6. Deposit work to local body TR-SR 436, 437, 157, 93
6.26-6.27
7. Duties of officers PWD 49 16-17
8. Divn. Account Exam. Ter A/c of Guide Book 24.30 206
S. Durgapur
9. Deposit work (execution) FR Role 268-271, 174-175,
3(9) 9
10. Efficiency bar WBFR-1 Role 46-47 38, 44
E
1. Earnest Money Deposit WBFR-1 R-33, Rule 14
229 4156
2. Expenditure from Public Fund WBFR-1 34-38 31-32 &
14-15
3. Extraordinary Level WBFR-1 R-175 118-119
& 98-99
4. Earned Leave Calculation WBFR-1 170 94
5. Entitlement of pay on Joining WBFR-1 93 73
Time
6. Endorsement of Cheque, Bills TR-SR 125-128, 61, 38 &
etc. 4.55 – 39
4.058
7. Encashment of Leave Salary Govt. A/c 44 96

No.
Book Rule Page L
ine
classified in Govt. A/c Rule 1990
8. Exempted of Medical SR-LR 11 16
Certificate of illness
9. Exemption of E.M. in tender PWD 229-230 8
10. Essential condition of Govt. FR 34 14
Exp.
11. Extra-ordinary Pension D.C.R.B 71 110
12. Enlistment of c……………….. PWD 215
F
1. Fraud and Embezzlement of WBFR-1 Appendix 286-287
Govt. Money Vol-II, 2(B)
2. Fraud and Embezzlement of WBFR-1 Appendix 286
Govt. Accident Vol-II, 2(B)
3. Fraudulent use of Sub- TR-SR 236, 4.123 101, 56
vouchers
4. Financial Responsibility of S.E. WBFR-1 161, 162, 49-51
and E.E. 164, 165
5. Fees and Remunerations WBFR-1 62 50
6. Financial Control over WBFR-1 36, 37 15
Expenditure
7. Financial Property WBFR-1 34-35 14
8. Financial Control over deptt. WBFR-1 245, 246 73
A/cs
9. Fictitious Adjustment FR 135 42
10. Fees and Honorarium WBFR-1 5 (12) & 8&9
5(18)
11. Foreign Service WBFR-1 5 (13)
12. Family Pension D.C.R.B-71 7, Note 2
13. Government Account GAR-1990 68 97
(Classification)
G
1. Grant of Joining Time WBFR-1 80 69-70
2. Grant of Receipt to Payee TR 36-40, 29-30,
9.05+9.03 106

No.
Book Rule Page L
ine
3. Guidance of Contracts or FR 47 18
Agreement Granting receipt &
paying into ……… A/c
H
1. Husband and wife Govt. WBFR-II 105(b) 61, Note-
servant (T.A) 2 (62)
2. Handling of Cash / Inter tr…….. TR-SR- 30, 31, 25-27,
2005 7.01 100,
3. House Building Advance FR 308 88
I
1. Incurring and Authorizing WBFR – I 34-37 14,15,31,
Expenditure from Public Fund 32
2. Initial Records of Accounts WBFR – I 197 57,139-
201
PWD 357-363 97-98
3. Irregular unused payment GAR 9-39 94, 61
received in
4. Instruction for handling of TR-SR 30, 31 25-27 /FR
Cash
5. Issue of Materials to FR 233 70
Contractor
6. Inviting Tender PWD 225 57
7. Irregularities of Public Works & WBFR 188-192 55, 56
remedy
8. Instruction to Payment Money TR-SR 130-139 62-64
at Treasury
TR 4.059-40 40, 41
9. Inter Department Adjustments WBTR 4.139 61
GAR 32 89
10. Issue of Materials to CPWD 10.3.2- 73-75
Contractors 10.3.3
FR 233,234,23 70
5
11. Initial and Subsidiary Accounts Govt. A/c 65, Q-40 94
1990
12. Imprest CPWD 6-6.8-11 32

No.
Book Rule Page L
ine
FR 89 32
13. Interest free Advance WBFR 320 99 (Name
only)
14. Inter Govt. Transcription TR 33-36, 11, 22-23
3.09 – 3.09
15. Irrecoverable values stores Repayment
noting Assistant……………. -239 +295
16. Interest Beaning Advance WBFR-1 308-319 195-212

(Big 88-99
17. Issue rate ………… WBFR-1 3(18) 10, (3.04)
J
1. Entitlement of Joining Time WBSR 80 + 89 80, 55,
ad……….. 69-71
2. Joining on transfer WBSR-II 99 52
3. Joining time extended WBSR 95, 93 (Pay 93, 87, 88
for PA
entitled)
4. Joining time WBSR-II 5 (11) b 7
5. Joining time WBSR-I 20+91, 01 9, 73
K
1. Leave Rules for Law officers WBSR-I 214+215 136-137,
113-114
2. Leave Salary classified in give GAR Q-44 96
A/c
L
1. Leave Salary WBSR 22, 176 9, 100
2. Leave Salary and Pension WBSR-I 102 76-77
Contribution regulated
between Central &
GAR Q-51 166
3. Limitation of Power of Sanction WBFR 390 & 396 251-252,
126-128
PWD 101 41
4. Local Journey with T.A. WBSR-II 71.B 51-52,
40-41

No.
Book Rule Page L
ine
5. Leave not Due within medical WBSR-I 174(1)+(2) 97, 116
certificate
6. Losses of Public Money WBFR-1 39-42, 393 15-17,
127
7. Lump sum Advance WBFR 227(a) (b) 159, 160,
67, 68
8. Lapse Deposit & Repayment SR-TR 422-426 154
CPWD 15.4.1 113
DDO Q-7 40
9. Losses of Govt. Accounts WBFR-1 38-40, 42, 15-17,
393 127
10. Lean of Suspended Govt. WBSR 17, 18,20 21-22
Employee (Lien) (1-6)
11. Lean and applicable WBSR 5/23, 20 10, 22
12. Letter of Credit TR-SR 122, 4.052 61, 37
13. Local Loan work FR 272, 273, 97, 3
3(9)
14. Lessen relateing Govt. A/c GAR 38 92, 70 7
M
1. Monthly Accounts & Return TR 23-25, 21, 14
2.35
2. Main Division of Govt. Account GAR 1990 Q-16 75
CPWD 5.2.2-5.2.3 17-18
3. Monetary Transaction TR-SR / FR 31, 4.53 25, 5-20
Procedure of Govt. Chapter-2
4. Medical Certificate of fitness is WBSR-1 11 16
not necessary
5. Muster Roll FR-1 149 – 151 / 122, 57
190-200
6. Measurement Book WBFR 201 141, 57-
58
7. Monetary Transactions of Govt. TR-SR 30, 81, 25, 5-20
office. 4.53
O
1. Over payment write off to FR-1 396 (H) 128
Govt.

No.
Book Rule Page L
ine
2. Over payment accounted GAR 1990 (Q-28) 84
3. On receipt of Cheque tendered TR 33(a), 7.07 28, 100
in payment
4. Official two or more post WBSR-1 65 53
5. Over step of Lore regni……. WBSR-1 61 105, 87
6. Original with PWD 179 42
7. One Govt. from another GA 53/Chapter 1–2
-5
8. One Dept. from another GA 54/ Ch-5 1–2
9. Provisional persion SR
P
10. Payment against Govt. WBSR 387-389 124
(General Rules)
11. Payment of Revenue of the TR 7 4
state into Public Account
12. Purchase of store WBFR 100-107 55
13. Purchase, Issue and Accounts WBFR 99-108 35-37)
of stores Pension Contribution
14. Pay and Allowances claimed on TR-SR 160, 4.069 70, 42
last working day
15. Permanent T.A. WBSR-II 25 11
16. Permanent Advance & Imprest WBFR 88-89 31-32
17. Purchase of Store, Receipt WBFR 102-107 35
issue A/c
18. Purchase of Store (Rules ……… WBFR 110-115
………)
19. Procedure at Treasury in TR 52-62, 34, 20-22
receiving money & Granting 3.06
receipts
20. Preparation of Bill TR-SR 92, 4.025, 51, 31-32
4.026
21. Payment of money at Treasury TR-SR 130-139, 62-64, 40-
4.059, 41
4.034
22. Production of Medical WBSR 11 16
Certificate is not necessary

No.
Book Rule Page L
ine
23. Pass Book TR-SR 145 66
24. Preparation, Maintenance and WBFR 203 59
verification of standard
measurement Book
25. Public Accounts TR 7(1) 4
GAR-1990 2 (K)
26. Proforma Accounts CPWD 22-4.27- 150
22.4.30
GAR 1990 18
27. Principal of Govt. Account CPWD 3.2.1. 10,11,
3.2.2,
48,49
28. Preparation of Annual Budged WBFR-I 326,331 105
29. Prevention of Fraudulent of TR-SR 236, 4.123, 101, 58
Sub-voucher
30. Procedure of payment money TR-SR 398, 6.43 147, 98
in P. Fund
31. Personal Deposit Account TR-SR 410, 434, 151, 86-
335, 6.08- 87
6.09
32. PWD Deposit unclaimed TR-SR 422-424, 154, 90-
6.16-6.17, 91
33. Payment through Cheque for TR-SR 313, 364, 124, 138,
officer of PWD 4.15-4.151 63-64
34. Pay and Allowances of Govt. Govt. A/c Q-41 95
Employee be classified in Govt. Rule 1990
Account
35. P.P.O. (Register) TR-SR 267, 258, 111, 109,
4.166 67
36. Payment of Commutation TR 293, 4.188 117, 72
Money
37. Pay and Allowances on WBSR-I 72A 61
reinstate when order of
dismissal etc. are set aside by
a court of law
38. Pay and Allowance of Govt. WBSR-I 70, 71
employee under suspension
39. Procedure for preparation of PWD 197 48

No.
Book Rule Page L
ine
Road project
40. Power of Sanction (limitation) FR 391 126
41. Provision regarding payment of TR 7(11), 4, 19, 20
Revenue to state into public 3.01-3.03
Accounts
42. Power of Sanction WBRF 398 126
43. Private person or bodies & GA 53 1&1
Govt. outside Chapter-5
44. Amount Advance WBFR-1 88 31
45. Proforma Advance GA-1990 68
46. Procedural steps for repain PWD 18, 50, 43-44
work
47. Price Stone Ledger CPWD 7.2.31 – 41
7.20.33
R
48. Recall to duty WBSR-1 158 103, 82-
87
49. Recovery of Court WBSR-1 71(4) 58-59
50. Receipt of Cheque ‘O’
51. Recoveries of overpayment are G. A-1990 Q-28 84
accounted in
52. Receiving Money and granting TR 52,53,55 / 34, 52,
receipt at Treasury 3. 53, 55,
20-22
53. Responsibility of E.E. exercise WBFR 162 50
control over Expenditure
54. Responsibility of divisional CPWD 22.2.1.- 134, 278-
Accountant for compilation of 22.2.6 280
Monthly Accounts
IA & A 14-15, 82-83
24.16
55. Road Project Preparation PWD 197 48
56. Repaying of Private Loan WBFR 310 201, 92
57. Responsibility of D.A for CPWD [4.2.4(IV)] 13, 54-55
checking of Tender + 22.1
58. Register of works CPWD 10.6 86, 204
59. Revenue Deposit/Accounting SR-TR 412,413, 152, 88

No.
Book Rule Page L
ine
Repayment 414, 415,
6.10
60. Repayment of Deposit TR 371, 372, 140, 92-
6.24, 6.25 93
61. Remittance to Treasury TR-SR 356, 357, 137, 138
364
62. Responsibility of D.A.O.
regarding stock and
Verification
63. Responsibility for money TR 31,32, 11, 27-28
withdrawals from Public 4.018,
Accounts 4.019
64. Refused Payment of 3rd TR 29 10
Establishment Bill
65. Refund of Revenue TR-SR 325-327, 127, 34,
93,95, 76, 71
4.199
66. Remitted and Revenue 4th TR-Sec. V 7/1 4+Explan
working days ation
67. Responsibility of Controlling TR 4.122, 56
authority regarding contingent 4.123
Expenditure
68. Revenue Collected by Eng. FR 9, 10 16, 6-13
Dept.
69. Repair work PWD 180 43
70. Receipt of Govt. due cheque WBFR 48
S
1. Security Deposit FR 22 8
Definition Account CPWD 15.5.1.- 114
15.5.3
2. Study Leave WBSR-1 197 123, 103
3. Supplementary & Revised WBFR 191-195 56
Estimate
PWD 39, 281- 60, 74
284
4. Suspension Pay and Allowance WBSR-I 70 & 71 56
5. Stock Material sold and write WBFR 130-134 11,117,

No.
Book Rule Page L
ine
off (sold & Written off) stock 42
6. Substantive Pay WBSR-I 5/35 (Ch- 11, 30
II), 42/2(b)
7. Supplementary Tender PWD 239 60
8. Standard Measurement Book WBFR 203 145, 59-
60
9. Special rules for work dept. FR 63-70 25
10. Special rules for (……………… FR 85-87 31
…)
11. Single Feeder / Accepted PWD 216/3 53
12. Stagnation Pay SR 49(A) SR-I 18, 42
13. Special contingencies FR 79 81
14. Special Pay & Personal pay WBSR-I 5(13)& 12 & 11
5(36)
15. Substantive Pay and SR-I, 5(35) & 12 & 41
Presumptive pay 5(31)
16. Special Sick Leave SR-I 205, 128, 106,
107
17. Stock Accounts FR-I 107 109, 37
18. Schedule of notes FR-I 249 168, 74
19. Schedule & Forms for Audit CPWD 22, 4.4
V
1. Various Schedule and Forms in CPWD 22.4,12- 143, 144,
P.W. Accounts 22.4.15 291-292
W
1. Willful Absence WBSR 34/3/1 26
2. Withholding of Increment WBSR-I 45 38
3. Withdrawn Money from Public TR 15, 4.004 8, 25
Account (checking)
4. Exception on the above TR 16, 4.005 25
5. Write off of Losses WBFR-1 393, 394 127
6. Withdrawn money for public TR 31,32 11
A/c
7. Work allotted without calling PWD 216 53
tender
SHORT NOTE
No.
Book Rule Page L
ine
1. Annual Account GAR 7 64
2. Advance Payment FR 3/3 1
3. Apprentice (Leave) WBSR 5/1 + 2, 114
219(II)
4. Administrative Approval PWD 168 40
FR 3/2 1
5. Appropriation Bill Govt. 1990 174,175 42
FR 3 / 4, 374, 1, 3
376-8,
3/25
6. Average Pay / Emoluments WBSR 5/2 (CH-II) 3
7. Aid to Contractors WBFR 225 67
8. Advance to Contractors WBFR 227 67
9. Advance on Transfer WBFR 320 99
10. Appropriation Account Guide of Q-7 63
Deptt.
Exam.
11. Audit objection & recoveries WBFR 51 20
TR 8.13-8.16 10
12. Audit by ………… payment WBFR 424 139
13. Book Transfer CPWD 2.1 1/7, 2, 2
3(6)
14. Bin Card CPWD 7.2.12-7.2, 38, 124

No.
Book Rule Page L
ine
12-7, 2.15
15. Book Adjustment FR 3/6 2
17. Basic Pay WBSR 5/3 3
18. Bills & Vouchers WBFR 209 61
CPWD 4.5 29
19. Sorrowing GA Q-16 63
20. Classified GA 10/4 66
21. Competent Authority FR 3/7 2
22. Consolidated Abstract GAR Q-10/5 66
23. Consolidated Fund Govt. 1990 2(g) 5, 143
24. Contingency Fund CPWD 10.7, 250 89
FR 1 74
25. Contingency Fund Govt. A/c- 59
1990
GB 19 64
26. Casual Leave SR-I 207 108
27. Contracts WBFR-I 174 53
28. Contracts Documents PWD 223 56
ISW 224 50
29. Cash Accounts CPWD 6.6.1.- 30
6.6.3
30. Commuted Leave WBSR-I 173 96, 108
31. Conveyance and Horse WBSR-II 26 (3) 13
Allowance
32. Charged expenditure 1 list of GAR Q 4/1 60
expenditure
33. Contingences WBFR-I 75, 76 27
34. Charged and Votted GAR 1990 37 109, 5-7
expenditure
GA Q-5 62
35. Countersigned Contingency GAR 1990 97 109, 5-7
GA Q-5 62
36. Contingency Fully voucher GAR 1990 Q-14 63
4.111(6) 54
37. Challan / memorandum GAR 1990 45 8

No.
Book Rule Page L
ine
38. Occupation certificate PWD 286 76
39. Contact work FR 174 53
40. Contingent Register TR-SR 237, 4.125 5, 57
41. Certificate of Credit TR-SR 40, 3.10 30, 23
42. Contingencies (works) CPWD 2.1, 1 /2 3-4
43. Correction in Accounts CPWD 10., 6.64, 298, 208
22.4 25(a)-
22.4.26
44. Compensatory Allowance SR-I 5/9 6
45. Controlling Officer FR 3/8 2
46. Cadre WBSR 5/6 5
PWDE 11 32
D
1. Divisional Officer FR 3/10 2
2. Deposit Work FR 3/9 2
PWD 273 71
3. Divisional Accountant CPWD 4.2.4 13
Responsibility (Checking
Tender)
4. Detailed Book GAR Q-11/7 70
5. Daily Allowances WBSR-II 55 32
6. Deposit Register CPWD 15.5.1, 114, 245
15.5.2
7. Disposal of Surplus Materials CPWD 10.3.13, 79, 72,
242 183
8. Departmental Accounts Govt. A/c Q-23, 40 94, 65
1990
9. Doubtful drawing TR-SR 542 189
10. Duty WBSR-I 5(11) 6
E
1. Extra-ordinary Leave WBSR-I 175 98-100
2. Earnest Money Deposit WBFR-I 33 14
3. Erasure FR 50 20

No.
Book Rule Page L
ine
F
1. Five Tier Classification Govt. 1990 79 (i)
Structure
2. Fees and Remuneration WBSR-I 5/12, 62- 8, 50-52
64
3. Foreign Service WBSR-I 5/13 8
4. Financial propriety WBFR 35 14
G
1. Gratuities / Gratuity WBTR-SR 294, 4.189 118, 72-
& 4.190 73
2. Intermediate Payment FR 3/17 3
3. Initial accounts GB Q-24, 197 66, 57
H
1. Head Quarter SR 29 24
2. Inter Deptt. Adjustment TR-SR 255, 4.139 108, 61
3. Imprest Accounts CPWD 6.6.8 32
FR 89 32
4. Interest Free Advance WBFR-I 320 99
5. Initial Accounts Govt. 1990 Q-40 94
FR 197 57
6. Issue Rate WBFR-1 (Ch-I) 3/18 3
CPWD 2.1/28 4
I
1. Issue of materials to WBFR 232, 233 70
contractors
2. Interest free… Loan & Advance FR 297, 298 80, 83
J
1. Journey of newly appointed SR-II 93 51
Employee
2. Joining Time WBSR-I 80 83
SR-I 5/20 10,
5(116),
62
3. Journal & Ledger GAR 1990 19 (15 3/b) 109, 9/9

No.
Book Rule Page L
ine
L
1. Leave – (All Types) SR-II 165 89
2. Local fund SR-I 5/24 10
TR 425-428 140
3. Leave Salary/Advance in lieu of WBSR-I 5 (22) 9
Leave Salary
WBFR 320A 100
4 Leave Salary contribution WBSR-I 102 76
5. Lapsed Deposit & Refund TR 6.16+6.17 90 & 91
6. Lump sum Contracts WBFR 255, 256 75
7. Leave not Due WBSR-I 174 97
8. Line SR-I 5/23 (Ch-II) 9
SR 17.20 18-20
9. Local Loan works FR 3/19, 272, 3, 79
273
10. Labour engaged through CPWD 10.2.5 63
Contractor
WBFR 208 61
11. Loans and Advance to Govt. WBFR 302-325 87
servant
12. Local Journey SR-II 71 B 41
13. TR 147, 4.052 66
SR 122 60
14. Loan Advance FR 287 84
M
1. Maternity Leave SR-I 149 / 199 104, 4
2. Month WBSR-I 5(25) 10
3. WBFR 40
4. Muster Roll WBFR-I 198-200 57
GB 24.10/6 200
5. Measurement Book WBFR-I, 201 57
GB 24.10/C 200
6. Major head Govt. 1990 A-I 79
7. Minor Head Govt. 1990 A-2 79

No.
Book Rule Page L
ine
8. Market Rate FR 3/20 3
CPWD 2.1.1/34 5
9. Monthly accounts GB Q-30 66
10. Maintenance work PWD 166 39
N
1. No Leave Granted SR-I 168 A 91
O
1. Original work PWD 166/1 39
P
1. Punishment IOW 52 15
2. Pension contribution WBSR-I 102 76
3. Pension Commutation WBTR 293 117
4. Public Accounts WBTR 7/1 4
Deptt. 18 64
Exam G
5. Proforma Accounts CPWD 22.4.27 / 299, 150
18
6. Procedural Steps for repair PWD 180 43, 44
works
7. Procedural Steps for original PWD 179 42
works
8. Permanent Traveling WBSR-II 25 11
Allowances
9. Personal Pay WBSR-I 5/30 (Ch- 10
11)
10. Probationer WBSR-I 5(11) (a) 6, 11
5(32)
11. Permanent Advance WBFR-I 88 31
12. Premature Increment WBSR-I 49 42
13. Preparation, exam. & payment WBFR 217 63
of Bill
14. P.P.O TR-SR 259, 4.161 109, 66
15. Pipe work FR 174 53

No.
Book Rule Page L
ine
R
1. Receiver of over payment GAP Q-28 84
2. Refund of Revenue TR-SR 325, 4.199 127, 76
3. Resignation PWD 45 15
4. Remittance Guide of Q-2 62
Deptt
5. Resource operation Guide of Q-38 67
Deptt
6. Register of works Guide of 24-12 201
Deptt
7. Resignation IOW 57 16
8. Return of Surplus Materials CPWD 10.3.9. 76
WBFR 239 72
9. Revenue Deposit & Repayment TR 412, 413, 152, 88
414, 6.10 –
6.12
10. Repayment of Private Loan WBFR 310 92
11. Revised Estimate PWD 282 74
S
1. Single Tender PWD 216 (3) 53
2. Secured Advance CPWD 2..1.1/49 6
IOW 56 16
3. Suspension PWD 44 14
4. Special Pay SR-I 5/33 11
5. Security Deposit WBFR-I 22, 22A, 8, 9, 13
31
6. Settlement Account CPWD 22.3.1 136 or
Govt. A/c
7. Scale of Pay SR 5/4(b), 16 5, 110
8. Supplementary Estimate PWD 201 74
9. Substantive Pay WBSR-I 35 (Ch-II) 11
10. Suspense Account CPWD 2.1.1/57 7
CPWD 10.5.13 82,
11. Subsidiary I………..
12. Supervision Charge CPWD 2.1.1/56 7

No.
Book Rule Page L
ine
FR 3 (30) 4
13. Stagnation Pay WBSR-I 49 (A) 42
14. Supplementary Grant Govt.1990 Q-6/1 63
15. Schedule of Rate WBFR-I 249 74
16. Store rate / store charges FR 3/29 4
17. Special Contingencies FR 79 27
18. Standard rent PWD 331 89
19. Standard of Financial Propriety WBSR 35 14
20. Store / stock Account GB 107 200
FR 37
21. Supervision charge FR 3/30 4
T
1. Transfer between same station SR-II 100 59
2. Technical Sanction PWD 173 41
FR 5/32 4
3. Treasury Accounts Govt. 1990 Q-40 94
4. Tender Documents PWD 223 56
IOW 224 50
5. Transfer Entries CPWD ESCEPT (a 43-44
to e) / IA &
A 13.11 –
13.128.117
-1.17
6. Temporary Advance CPWD 6.6-12 32
7. Traveling Allowances WBSR 5/41 (Ch-II) 12
8. Time Scale of Pay WBSR 5/39(Ch-II) 11
9. Takavi works WBFR 274, 3/31 80, 4
10. Transaction GA-1990 13
11. Transfer Cont……….. CPWD 8.1.1
U
1. Unsettled Accounts CPWD 22.4, 20- 148
22-4-21
2. Unpaid Wages CPWD 10.2.28 73
3. Unit of appropriation FR 3/34 4

No.
Book Rule Page L
ine
V
1. Vote of Credit Govt. 1990 Q-6/III 63
2. Verification of unused balance WBFR 243-246 73
materials
3. Vote on account GAR Q-6/IV 63
W
1. Ways and Means Advance WBTR-R-SR 388-390 143
TR 4.213- 78-79
4.215
GB Q-25 65
2. Work charge Establishment WBFR 229 68
3. Without undue delay of TR Sec.V 7/1 4+Explan
remittance ation
4. With holding of increments SR 45 38

No.
Book Rule Page Line
1. How are the general rules WBFR – 100-02 35 14
governing purchase of store? I
OR
State in brief the rules relating
purchase of stores
2 How are stock materials WBFR – 130-134 116
required to be sold and write I
off?
OR 130-134 42 ‘22’
Describe the procedure for sale
and write off of stores.
3 Fictitious Adjustments. WBFR – 135 117 8
I

No.
Book Rule Page Line
4 Defalcation, Losses Etc. WBFR – 39-40 & 15, 32 37
What initial procedure is to be I 42
followed by a Govt. Officer &
upon discovery of any loss of Appendix-
public money, Dept. revenue or 2
any other property held by him
on behalf of Govt.
5. Describe the General principles WBFR – 47 18 78
are to observed to enter into I
contracts or agreements.
OR
Describe the principles
Governing award of contracts
or agreements.
* What are the principals laid
down for the Guidance of Govt.
Officers who have enter
contract or Agreement.
6. How are the advances to be WBFR – 227-228 67 39
given to contractors? I SR 323 65 7
OR WBTRS TR 4.158
Under what circumstances are R
advances permissible to
contractors?
7 What is “Lump sum contract”? WBFR –I 255-260 75 40
What are conditions relating to 170
payment of this advance?
8. What is contract ? What is WBFR –I 174-175 53 22
different kind of contracts? 132
9. Supplementary and Revised WBFR –I 191-195 56,132 6
Estimates +29
10 Standard Measurement Book? WBFR –I 203 59 25
Enumerate the rules for 145
preparation and maintenance
standard Measurement Book.
11 Initial Records of Accounts and WBFR –I 197-200 57 9
Master Roll 140 +17
12 What are the responsibilities of WBFR –I 162 50 28
Executive Engineer for 127
exercising control over
expenditure

No.
Book Rule Page Line
13. Financial control over WBFR –I 45-46 17-18 30
Departmental Accounts. 35-36
14. a) General rules for WBFR – 376-381 121,244 46
Appropriation Re-appropriation I
b) Who is entitled to sanction 379 121,245,24 5
Re-appropriation of fund within WBFR –I 6,247
a grant from one grant to
another?
15. Can authorization of WBFR –I 366, 252 117 9
expenditure in anticipation of
budget provision be done ?
16. Write off Losses. Who is WBFR –I 393, 252 127 12
authorized to write off ?
17. Fe………… Responsibility of WBFR –I 160-162 49 & 50 19
C.E., S.E. & E.E 126-128 +
28+
28
18. What is Permanent Advance ? WBFR –I 88 31 & 32, 85 35
What is the rules Governing the
grant of permanent advance ?
19. Distinguished between WBFR –I 164-169 51 & 52 55
Administrative Approval and
Technical Sanction. Describe
the procedure for obtaining the
same approval
Discus about administrative
approval & Technical section
20. Standards of Financial Property. WBFR –I 35 (36-39) 14 & 15 17
Regarding incurring &
authorized expenditure
21. What are the essential WBFR –I 34, 35 14, 31, 67 5
conditions Governing any +17
expenditure from Public fund ?
Enumerate the Principles on WBFR –I 34-35, 36- 14 22
which emphasis is generally 37
laid for every officer, incurring
or authorizing expenditure from
public fund or
What are the Audit of a WBFR –I 34-35, 36- 14 22
controlling officer with regard 37
to Expenditure from Public fund
?

No.
Book Rule Page Line
22. Deposit Works & its procedure WBFR –I 268-271 78 64
OR
Discuss the conditions & actual
governing Deposit works.
23. Purchase of House, flat, WBFR –I 308-312 88
repayments of Private Loan,
Repair of house etc.
What are the rules governing 311 92, 202 17
advance for repair at house
24. What are the points to be WBFR –I 61-62 25, 48 58
observed at the time of transfer
of charge between two officer ?
25. What is meant by WBFR –I 364-365 117 32
Supplementary Estimates ?
How is it framed and passed by
Legislature?
26. What are the responsibilities of WBFR –I 36-37 15, 32 13
a Controlling Officer in a matter
of control of expenditure?
27. a) What are the instructions WBFR –I 297 129 7
regarding communication of
copies of …….. sanctioning
expenditure to the A.G.
b) Is it necessary to WBFR –I 397A 129 7
communicate to the A.G. an
order delegating powers of
sanction to a subordinate
authority to the Department?
27. What are the rules regarding WBFR –I 43 16 14
submission of statements to
the A.G. on a………….. nment of
claims to revenue and revision
of revenue ?
28. What are the principles to be WBFR –I 47 G.O.- 18 (xerod) 48
adhered to by Govt. officers 9600F dt.
who have to entire into 4.10.91
contracts or agreements ?
29. What are instructions for WBFR –I 42 16 7
regulating the enforcement of WBFR – Appendix-
responsibility for Iossed II 2
sustained by Govt. ?

No.
Book Rule Page Line
30. Describe the different forms in WBFR –I 25, 26, 11 30

which security can be accepted 23(5) 24
from a Govt. Servant of a or 22 to 31
contractor and the conditions
which are to be observed in
respect of each
31. What do you meant by Annual WBFR –I 326-331 105 49
Statement of receipts and
expenditure ? Who is
responsible for its preparation ?
How is it presented to the
legislature ? OR
Who is responsible for WBFR –I 326-328 Do 18
preparation of Annual Budget
Estimate ? Ans. Finance Deptt
in consultation with state A.G
prepares budged estimate + …
….. Who places the statement
of estimate receipt and
expenditure of the financial
year ? is pre……….. by finance
Deptt. & the same is plant to
the legislature
32. What are the guiding rules for WBFR –I 233-235 70, 71 52
issue of materials to the
contractors for use in work?
33. As a rule no tender for the WBFR –I 33 14 23
execution of works of any
description should be accepted
unless accompanied by earnest
money deposit – Is there any
exception ?
34. What are the initial records WBFR –I 197-201 57 56
upon which works accounts are
based ?
35. What are the General WBFR –I 390-392 126 35
limitations regarding power of
sanction ? What are the
Circumstances under which …
………… other that the Finance
department of the Govt. may
incur expenditure without

No.
Book Rule Page Line
previous reference in the
Finance Deptt.
36. How are the cases of fraud and Aduit 15 6 54
embezzlement of Govt. money Manual
by Govt. servants dealt with ?
What are the governing rules in WBFR –I 42 33
this regard? WBFR – Appendix- 286
II 2
37. Describe the procedure for WBFR –I 100-102 35 14
Purchase, Issue, Custody and Issue & 104 36 30
accounts of stores in Govt. stone 106 36 9
Office custody 107 37 19
stope
What is stock Account stock
account
38. What are the previsions WBFR –I 268-271 78 67
regarding execution of deposit
work ?
39. a) What is lump sum Advance ? WBFR –I 223(a) 66 16
b) What are the conditions WBFR –I 227-228 67 39

regulating payment of this WBFR –I 224 67 15
advance ?
Secured Advance
40. Can an advanced be given to a WBFR –I 310 92 18
Govt. servant for the purpose of 311+312 92, 93
repaying a private loan ?
What purpose an advance for
repaying of private loan
admissible ?
41. What is the amount of advance WBFR –I 320 99 25
admissible to a Govt. servant
under order of transfer ?
42. What are interest free WBFR –I 32-=324 99 to 104
Advances ? (Main
OR points
only)
What is the amount of advance
admissible to a Govt. servant
under order of transfer
43. What are “AUTHORISED FORMS WBFR –I 209-215 148, 149

No.
Book Rule Page Line
OF BILL AND VOUCHER” use a 61 & 62
for making payments to
contractors and suppliers in the
Deptt. Of works or building or I
& V etc. ? Explain each form
44. What is the producer to make WBFR –I 218A 65, 153 20
payments to a contractor who
is not a position to come
personally for …….. payments
45. What initial procedure to be WBFR –I 39 to 42
followed by a Govt. officer upon DDO page
aicoveny of any loss of public 274 Q-12
money, departmental revenue
on any other property held by
him on behalf of the Govt.
W.B.T.R.—I & II

No.
Book Rule Page Line
1. Contingent expenditure, WBTR SR 234, 101, 50 12
responsibility of Disbursing 4121 101, 50 10
officer, controlling officer and I.A.S.A. SR 235- 70 20
Audit officer in respect of 4121 53
contingent expenditure Para- 20, 22
20-22 4.108-
OR 4.110
Explain in term “contingency WBTR SR 223- 98 15
charges or contingencies” Is 225 101 10
any responsibility lies upon the SR 235 56
controlling Authority who 4.122
canter signed contingency bill ?
2. How are the advances to be WBTR SR 4.158 127, 65 7
given to contractor ? 323
3. What is the procedure of WBTR Rule-398, 98, 147 37
payment of money lying in the 6.43
G.P.F. account of a subscriber
who is about to retire of finally
quitting the service
4. What are the precaution to be WBTR SR 140- 64, 65 40
taken for payment to persons 141
not in Govt. employment 4.156
5. ……………. Of Treasury before WBTR-I SR 130- 62 71
payment & pension 139 4.059, 115 23
4.004 40-41
6. State the rules that observed WBTR-I SR 236 101 33

by the drawing and controlling 4.123 & 56
officer in the matter 4.124
cancellation and Destruction of
……….
7. What is lapsed deposit ? WBTR-I SR 442- 154 42
elucidate with rules Repayment 424 90-91
of lapsed deposit . OR 425-426
6.16-6.19
What is lapsed deposit ? WBTR-I SR 422-
Elucidate with rules 426
8. What are the provision WBTR-I Rule-7-10 4 52
regarding payment of Revenue 3.01-3.06 19-22
of the State into Public Account
9. For what procedure the WBTR-I Rule-15-16 08 33

No.
Book Rule Page Line
Treasury Officer permit with 4.004- 25
drawls from Public Account. 4.006
What essential checks must
exercise before allowing such
with drawls ? Is there any
exception of Rules ? OR
What essential checks must
treasury officer exercise before
permitting withdraws from
public account. Is there any
exception that can be made to
the above values.
10. Describe the responsibility for WBTR-I Rule-31-32 11 16
money withdrawn from public
account
11. Regarding I.P.C. WBTR-I SR 170- 76 28
171 4.081 46
W.B.T.R.—I & II
Sl. Description Referenc Referen Referen L Ref. Rule Page
No. e Book ce ce ine rule SR (New)
Rule Page s (OLD) TR
(New)
1. ……….. eacy ? WBRT-I SR 98, 53 5+ SR223 TR4.10 53
223 8 to
4.110
2. ……. Of contingency WBRT-I SR 98, 53 21 SR226 TR 54
226 4.111
to
4.113
…… of Drawing WBRT-I SR 101 10 SR234 TR4.12 5
officer 234 1 5.5
6
……. Of Controlling WBRT-I SR 56 12 SR235 TR4.12 56
Authority 235 2
2. Fixation of WBRT-I SR 118 31 SR295 Integra 66
Pensioners 295- – 296 ted 68
296 66 with
4.161, TR
4.171 4.101
and TR
4.171
3. ….. can not Te….. as WBRT 4.065- 45
deposit any officer 415
4. Land Revenue WBRT-I SR 153 12 TR6.12 88
414- TR 76
415 4.149
5. …….of departmental WBRT-I TR 7 4 55 3.01- 19
receipt for Sub 3.03
departmental Rule
prelutited what are

(New)
the exceptions to 2(a)
this OR
………ses in which WBTR-I SR Remar 19+20
direct appropriation 7(2) ks
of deptt. Expenditure 3.03
is authorized
6. … provisions that WBTR-I SR 151 29 TR 85-
apply to moneys 410 6.08 87
rendered personal
Deposit at a treasury
? WBTR-I
48 31
….. classes of bills
SR 86
which may be paid
at a without the
authority of the
District
7. Government dues WBTR-I SR 33 28 62 3.07 22-
tendered in the form (remar 23
of draft be demand ks) 36
to have been paid ? 4.048
WBTR-I SR 58 10
.. period of validity 116
of a cheque?
WBTR-I 59 7 36
…tions are to be
SR TR
taken while
118 4.049
canceling a
8. … fundamental rules WBTR-I SR TR 90
governing lapse of 422 6.16
Government account 91
? TR
WBTR-I
procedure for SR 6.17
repayment of lapsed 424- 6.18,
deposits 426 6.19
9. Account books to be WBTR-I Rule
maintained by a … 20-36
…. Are maintained ?
10 Cumstances a WBTR-I SR 12- 7 10 TR 10-
. Treasury officer can 29 2 2.30 to 85
be from public 2.38 Big
account? OR size
Fundamental rules WBTR-I SR 12- DO
governing the 29
withdrawal public

(New)
account?
11 …… rules that WBTR-I SR 30- 25 12
. should be observed 31 5
by Government who
are required to
receive and handle
cash
12 Item which cannot WBTR-I SR 150 50 TR 84
. be treated as 405 – 6.04 85
deposit by ……….. ? 409, TR
6.04 6.07
13 The difference
. ..sury and Non-Bank WBTR TR 2 3 TR 36
Treasury and Draft. 2(K) 58 10 4.098 23
SR TR
116 3.08
… ed contingency WBTR-I SR 99 10 TR 54
and countersigned 226 4.111
…….
14 …..ent of
. Government may
require any moneys
…..unt of the
revenues of the
WBTR-I TR 4
state be kept out
7(2)
Account ‘There are
certain exceptions
cases ? Give at least
ten instances
15 The previsions in WBTR-I SR 151 30 TR 5-8
. regard to moneys 410 6.08
tendered as personal WBTR-I 152 16 87
deposits at a SR TR
treasury ? 411 6.09
….. accounts are
closed ?
16 …….required to be WBTR-I SR 62 72 TR 40
. exercised at the 130- 4.059 –
treasury ……… of 139 TR 41
claims ? OR 4.064
The general WBTR-I SR Do
instructions that a 130-

(New)
Treasury Officer 139
mind while checking
for treasury
17 …… various TR6.20 91
. methods in which WBTR-I SR 155 73 TR
the accounts of 427- 6.23
Criminal Court 433
deposits are kept in
WBTR-I DO
the SR DO
OR 427 –
WBTR-I 158 30 95
……the methods in 433 TR
which accounts of 439 – 6.20
civil and court 444
deposit may be
kept ?
deposits of local
funds are accounted
for in accounts ?
18 ..the revenue
. collected by the WBTR-I App-5 Page- 3-6 Appen 5 151
Engineering sent 48 dix 3-
remitted into 5
WBTR-I App-5 7-8 5 184
Treasury ? Appen
Page-
….fund available 49 dix
with the Disbursers 6 –8
of works Department
?
19 ..between Revenue Differe SR 152 & 21 TR 88-
. Deposit and Lapsed nce 412- 154 6.10 8
that procedure is to WBTR-I 413 153 TR
be followed in SR 154 6.12
repayment pasist? 422 TR
SR
426
20 The procedure to be WBTR-I SR 31 25 58 TR 20-
. adopted in monetary 3.06 22
in a Government & 4.05 40-
office – 41
4.064
21 Procedure adopted WBTR-I SR 108 26 4.139 61
. for settlement of 255
transacting inter-
departmental

(New)
adjustment ?
22 Procedure of WBTR-I SR 52- 34 63 TR 20-
. Treasury in receiving 62 3.06 21
money receipts
23 Difference between WBTR-I SR 2 3
. a bank and non-bank 2(K)
24 Understand by the 321- 106 29
. term ‘Plus and Minus 324
……..?
25 ….incorrect entry in WBTR-I SR 31 P-27 5 50
. cash book be of sub 20
rectified ? rule
(vi)
26 Balance of WBTR-I SR 74 8 4.077 45
. Government servant 168
attachable
W.B.T.R.—I & II
No.
Book Rule Page Line
1. Can Govt. employee be WBTR-I 65 62-63
appointed to two or more 53-55
posts ? If so, How the pay and
allowance of such Govt.
employee will be regulated.
2. Entitlement of on employee WBTR-I 71(1) & (2) 57-58
under suspension & recoveries 71(3) & (4)
from subsistence allowance
without correct of employee

No.
Book Rule Page Line
3. Under what condition joining WBTR-I 80 69 – 83
time is granted Govt. employee
4. Period of joining time WBTR-I 81 71-85
admissible may please stated
5. What are the various kinds of 169, 173, 89-108
leave admissible to Govt. 174, 175, 113-130
employees 195-207
165-207
6. Who is authorize to sanction WBTR-I 151, 152 100-101
leave ? What is the duty of Appendix- 84
sanctioning authority before 7
sanctioning leave
7. State the leave which are not WBTR-I 195-205 101-107
debited to leave account u*207)
8. What action is to be taken in WBTR-I 158 103
case of Govt. employee is
recalled to duty (recalled from
leave)
9. What are the condition for WBTR-I 174 97, 116
grant of leave not due
10. What are the condition for WBTR-I 173(3) 96, 115
grant of commuted leave
11. When leave encashment is WBTR-I 168,
sanctioned to the Govt. 1168(A,
employee B.C.)
12. What are the terms & condition WBTR-I 198 124
for granting quarantine leave
13. What are the duty of Govt. WBTR-I Appendix 191
employee 6A para-3
(Duties)
14. What are the duties of WBTR-II 167 87, 109
controlling officer before
signing or C/S of travel
expenses bill
15. Under what circumstance WBTR-II 99 & 100 52-60 Big
Transfer T.A. and transfer grant 65-75
are admissible
16. What is permanent traveling WBTR-II 25 11-12
allowance ? How is permanent 13
traveling allowance calculated
17. What are the condition WBTR-I 63/64 52, 60-61

No.
Book Rule Page Line
regulating the acceptance of
fees, What are the important
points which must be embodied
in conveying approval to the
acceptance of less by Govt.
employee
18. Pay and allowance on WBTR-I 72A 61
reinstatement when order of 73-74
dismissal etc. are set aside by a
court of law
19. What is lien and weather lien WBTR-I 93, 5(23), 9, 19, 10/21
may be suspended 19
20. Time scale of pay WBTR-I 5 (39) 11, 12
21. Discuss the provisions in WBTR-I 34 26, 29
service rules regarding the
action to be taken for
unauthorized absence from
duty and for overstayed of
leave
22. How is the subsistence WBTR-I 71 56-59
allowance of an employee 67
regulated while under
suspension
23. Define Daily allowance WBTR-II 55+56 32, 39
24. When is a Govt. employee WBTR-II 63 37
comidered to be on tour
25. A Govt. Employee on transfer WBTR-II 4(7) 2
from station ‘A’ to station ‘B’ 3
claims T.A. for his widowed
daughter wholly dependent up
on him and residing with him.
In his claims admissible
26. A Govt. Employee with head WBTR-II 157 81
quarters at Midnapore went on Note –3
tour to Kolkata on 14.7.93and
returned to Midnapore on
17.7.93. He performed the
Journey (both ways) by a Govt.
vehicle State how his daily
allowance will be regulated
27. What are the conditions WBTR-I 62-64 50-52
regulation the acceptance of 63-64 52

No.
Book Rule Page Line
fees by a Govt. Employee? 58-62
What are the important points
which must be embodied in an
conveying approval to the
acceptance of fees by a Govt.
Employee
28. Indicate the maximum days of WBTR-I 169 94, 113
earned leave that may be
granted to a Govt. employee at
a time
29. Which of the terms pay and WBTR-I 5(28) 10,11,
substantive pay is more &5(35) 1+12
comprehensive and what is the
difference between them
30. What are the allowances WBTR-I 71 56
payable to a Govt. employee
which are ….from attachment
by orders of a court
31. Distinguish between foreign WBTR-I 5(13) & 2, 55
service and deputation on out 65(A) 9, 65
of India
32. What conditions are to be WBTR-I 42A(i) 36, 34
satisfied for grant of higher pay 42(ii)
to on officer appointed to
officiate in a past (i) if it
involves assumption of duties
and responsibilities of greater
importance and (ii) if it does
not do so
33. What is subsistence allowance? WBTR-I 5(34) 67
How is it regulated ? Can it be 71 & 71B
revised with retrospective
effect. Note-2 p-59
34. When is it revived ? When can WBTR-II 72 59
it be terminated
35. What payment a Govt. WBTR-I 71(4) (2)
employee placed under 71 (3) (4) 56
suspension is entitled to ? What
recovery can be mode from the
such payment?
36. Distinguish between same time WBTR-I 5(39) 12, 11
scale & Identical time scale WBTR-I 5(33),

No.
Book Rule Page Line
special pay & personal pay 5(30)
37. Enumerate the conditions WBTR-I 63 52
regulating the acceptance of 60 – 61
fees or honoraries
38. What are the checks to be WBTR-II 167 87, 109
applied by the controlling
officer before signing or
countersigning allowance bill
39. Distinguish between – a) WBTR-I 5(1) 5(32) 3, 12
apprentice and probationer
40. Comment on the following
a) A retired Govt. employee Ans. Yes
allowed to join on re- WBTR-I 11 18
employment without Medical
Certificate of fitness
b) A suspended employee Ans. 12 17
reinstalled after forefeeture of Medical
past service and allowed to join Exam
without Medical Certificate of Require
fitness d
WBTR-I
c) A Govt. employee transferred Ans.
to a new station on temp. HRA 8(b) 4 B
transfer. The employee claimed Admissi
house rent allowances for his ble
family continued to reside in WBTR-I
the previous station. The Govt.
employee in support of his
claim has also furnished the
certificate of Expenditure
covered by rent receipt from a
sub lease.
d) A Govt. employee had been WBTR-II 100 59 B
transferred within the same Note 10(a)
station and the employee
claimed actual cast of
transportation and also temp.
sum amount substantive pay –
34/p-11
41. When total absence from Head WBTR-II 57 35 24
Quarter is party spent in Note-6
journey in ordinary locality and

No.
Book Rule Page Line
party in expensive locality how
will the daily allowance
calculated ?
42. What are the provisions WBTR-I 155 102 34
regarding combination of
holidays with leave and joining
time
43. What do you mean by the term WBTR-II 71B 41, 51 57
“local journey” mention the
provisions under rules a Govt.
servant is entitled to traveling
allowance for performing local
journey ?
44. Define fien, Can line of a Govt. WBTR-I 5(23) & 9, 20, 10, 55
employee on a permanent post Rule 20 23
which he holds substantively be
suspend
45. Can over stayal of leave by a WBTR-I 161 87 15
Govt. servant be regularized
46. Can the joining time of a Govt. Ans. Yes 91 73, 87 17
servant under order of transfer up to
be extended beyond admissible maximu
limit. m 30
days
WBTR-I
47. What pay will a Govt. servant WBTR-I 93 73 21
been titled to during joining
time when he has been
transferred in public interest ?
The pay which he would have
been drawn he not to be
transferred
48. What is the combination of WBTR-I 65 53 88
appointment ? In such cases
how are the pay and additional
of a Govt. servant regulated
D.C.R.B.
No.
Book Rule Page Line
1. Under which circumstances can DCRB 8, 9, 10 8 – 10 88
pension of a Govt. servant he
with hold
2. State the periods of DCRB 35 18 – 19 26
interruption which do not entail
fore …………. Of past service of
an employee
3. What are the provisional DCRB 137 90 – 91
pension ? How is it draw ?
4. Can nay dues of Govt. be DCRB 140 93
recovered from pension or
gratuity ?
No recovery should made from
pension and saw should be
made from gratuity
5. What are the conditions for DCRB 37 – 61 20 – 27
grant of pension
6. Distinguish between :
(i) family for the propose of DCRB 7 Note-2 6–7
Death gratuity
(ii) Family for the purpose of
family pension
7. What is extra ordinary pension DCRB 110 67 – 68
8. Explain in brief the rules for DCRB 27 – 35 16 – 19
recording qualifying services for
pension purpose
9. Describe the cases when DCRB 11 – 14 10 - 12
pension is admitted
C.P.W.A. CODE
No.
Book Rule Page Line
1. What are the General outline of CPWA 3.1 para 8 48
the system of A/C.
2. What are the various schedules 22.4.15 144 / 145
and form required to be
submitted by the PWD to the
Accountant General for the
purpose of Audit
3. What are the register of works ? CPWA 10.6 Para 86
What are the main points to be
seen while posting the register
of works

No.
Book Rule Page Line
1. Classification of transactions GAR- 70 61 11
under suspense 1990
2. What are the rules regarding 69 61 (2) & (3)
classification an advance of pay
& TA or transfer
G.A.RULE 1990
No.
Book Rule Page Line
1. Describe in full the principle GA Rule 68 59 34
governing the classification of 1990
contributions made by to the
Govt. in Govt. A/c
2. What are rules regarding GA Rule 69(1) 60 – 61 13

No.
Book Rule Page Line
classification of transactions 1990
under civil advances
3. ……… the procedure for GA Rule 33 37
Accounting transaction 1990
pertaining to more than one
major of A/C
4. Are transaction on behalf of GA Rule 13(b), (c) 13
Railways, Postal and Defiance 1990
Deptt. of the Govt. of India
permitted in state treasury
P.W.D. CODE
No.
Book Rule Page Line
1. Differentiate between Earnest PWD 150 92
money Deposit and security Code
Deposit Vol.-II
2. What are condition to be PWD 218, 219, 54 31
observed before a big work is Code 220
……… up in component parts Vol.-I
3. Describe in brief the procedure PWD 197 48 23
for preparation of roads project Code
connected with National High Vol.-I
Way which required technical
approval and financial sanction
of Govt. of India
4. What are the guiding principles PWD 223, 224 56 48
to be followed in preparation of Code
contract documents Vol.-I
5. What are the provision PWD 273-276 71 60
regarding the execution of Code
deposit work Vol.-I

No.
Book Rule Page Line
6. Audit prac……. PW Chapter 70
Account VIV
s
7. Auction of Departmental
property through agency or
auction PWD code vol-II,
appendix 12A
8. Auction of Departmental 12 B
property through agency or
auction PWD code vol-II,
appendix 12A by Deptt. Officer

Accounts Paper II (With Book) Ref. Sheet - Ani Ray

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A Complete guide note sheet for Departmental Examination (Accounts) West Bengal, Accounts

Paper II (with book)

A COMPLETE GUIDE NOTE SHEET FOR DEPARTMENT EXAMINATION

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19 Check Applied at Treasury on TR 4.059 – 40,41

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Guide Book 24.27 205

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16. Interest Beaning Advance WBFR-1 308-319 195-212

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30. Describe the different forms in WBFR –I 25, 26, 11 30

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b) What are the conditions WBFR –I 227-228 67 39

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6. State the rules that observed WBTR-I SR 236 101 33

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