June 12, 2018

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Revised model questions and answers to Appendix 5

Written By Admin on Jun 12, 2018 | June 12, 2018

Dear aspirants of AAO Examination,

I am happy to note that QUESTION BANK book prepared by our team is circulated among the candidates / SAPOST  and is getting appreciation from all. In that book, model  questions and answers to Appendix 5 to Postal Accounts Manual Volume I was prepared on the Appendix 5 of old edition.

        Now Shri. P.Sermugapandian, Retired Senior Accounts Officer has prepared revised model questions and answers to Appendix 5 (Fourth Edition corrected upto 31.07.2004) and the same is appended below.

        Best wishes to all aspirants of AAO examination.

By
P.Karunanithy 
Retired SPOs
Cell 9443329681
Study material for Coaching Class  for AAO Examination held at Madurai during
3rd  to 10th  June  2018
Paper III- Postal Accounts Paper
Book: Appendix-5
Outline of Appendix-5 to the Postal Accounts Manual Volume I

              In Head Post Offices , the receipts and payments are complied and sent to Postal Accounts Office(PAO) through Monthly Cash Account with supporting documents but without making any classification. In PAO the receipts and payments have been duly classified under various Heads of Account in a detailed manner.
              Appendix-5 contains proper guidelines for detailed classification of each and every transaction pertaining to the Postal Department. Only after proper classification, the PAO will prepare circle Abstract for the circle as a whole and submit to the PA Wing of the Directorate for consolidation into a General Abstract.
             Major Heads of Accounts that are being used often in India Post is tabularized as under. Heads of Account operated only for the India Post are underlined. Others are used generally in various departments. Questions taken out from  Appendix-5 is attached to make  candidates familiar with the classification
Major Head  0021    - Taxes on Income
Major Head  0037    - Customs
Major Head  0049    - Interest Receipts
Major Head  1201    - Postal Receipts
Major Head  2049    - Interest Payments
Major Head  3201    - Postal Services
Major Head  5201    - Capital Outlay on Postal Services
Major Head  7610    - Loans to Government Servants
Major Head  8001    - Savings Deposits
Major Head  8002    - Savings Certificates
Major Head  8005    - State Provident Funds(GPF)
Major Head  8011    - Insurance and Pension Funds
Major Head  8336    - Civil Deposits -  Deposits Bearing Interest
Major Head  8443    - Civil Deposits -  Deposits Not Bearing Interest
Major Head  8446    - Postal Deposits - Deposits Not Bearing Interest
Major Head  8553   - Postal Advances


Study material for Coaching Class  for AAO Examination held at Madurai during
3rd  to 10th  June  2018
Model Questions -  Appendix-5 to PAM II
Part I
Classify the following receipts in a detailed manner as per the guidelines given in Appendix-5 to PAM Volume I
1.    Interest on HBA credited  by “X” in Government accounts
2.    Penal Interest recovered for defalcation of Govt money in Savings Bank fraud
3.    Value of torn and spoilt postage stamps written off
4.    Fees for window delivery Tickets
5.    Fees for communication of marks in respect of recruitment Exam conducted by India Post.
6.    Pension contribution and Leave Salary Contribution recovered
7.    Amount found excess in Cash Counter of Post office “Y”
8.    Cash and stamps found in Pillar Letter Box of Head Post Office “Z”
9.    Penal Interest charged on outstanding LTC advance
10. Amount credited by Government servant for supply of copy of Service Book on quitting service
Part II
Classify the following expenditures in a detailed manner as per the guidelines given in Appendix-5 to PAM Volume.
1.    Advance of LTC paid to SSRM Bangalore sorting Division
2.    Electricity charges paid for the Postal Superintendent office
3.    Legal Charges paid to Government Pleader in Chief Postmaster General Office.
4.    Loss or theft of Cash/ stamps  in Post Office
5.    Excess payment on Indian Postal Order/ Cash and stamp theft in Post Office/Defrauded amount in SB/SC
6.    Expenditure incurred on repairs of rented building of Head Post Office “L”
7.    Cost of plastic covers for SB Pass Book
8.    Payment of arrears of pay for a Postal Assistant working in SB branch of Head Post Office “M”
9.    Payment of Overtime Allowance (OTA) to Postal Assistant, SBCO of HPO”N”
10. Transport Allowance paid to a DDG in the Postal Directorate
11. Cost of printing of publicity material for Bulk Mail service
12. Cost of medical and surgical instruments purchased for P&T Dispensary
13. Savings bank Allowance Paid to PA working in HPO “Z”
Part III
Classify the following expenditures  
1.    Cost of Vehicles purchased for Mail Motor Service
2.    Advance paid for purchase of Motor Car to Postmaster General
3.    Deposit in One Year Time Deposit(TD) Account
4.    Payment of Savings Fund amount in respect of Gramin Dak Sevak(GDS) under EDGIS
5.    Recovery of wrongly paid money order amount
6.    Short payment of Kisan Vikas Patra(KVP)
  
Study material for Coaching Class  for AAO Examination held at Madurai during
3rd  to 10th  June  2018
Answers to the questions - Part I
Question no.1 - Interest on HBA credited  by “X” in Government accounts
 Major Head 0049-Interest Receipts-
Sub major Head -03- Other Interest Receipt of Central Government-
Minor Head -800-Other Receipts-
Sub Head-01-Interest on Loans and Advances by Central Government-
Detailed Head (01) Housing Building Advances
Answer at  Page-2  0049-03-800-01-01

Question no.2 – Penal Interest recovered for defalcation of Govt money in Savings Bank fraud
Major Head 0049-Interest Receipts-
Sub major Head -03- Other Interest Receipt of Central Government-
Minor Head -800-Other Receipts-
Sub Head-01 Interest on Loans and Advances by Central Government-
Detailed Head (13) Other Miscellaneous Receipts – Footnote (1)
Answer at Page-3    0049-03- 800-01-13 read with   Footnote (1) at page 2

Question no.3- Value of torn and spoilt postage stamps written off
Major Head 1201-Postal Receipts-
Minor Head -101-Sale of postage Stamps-
Sub Head- 04- Postage realized through sale of postage stamps-
Detailed Head- 02 - Deduct-(03) Refunds of Postage stamps – Footnote (10)
Answer at Page-6  1201-101-04-02-03 read with Footnote-10 (a) at page 9

Question no.4- Fees for window delivery Tickets
 Major Head 1201-Postal Receipts-
Minor Head -200-Other services and Special Fees-
Sub Head-02 Others
Detailed Head – 01- Fees for window delivery Tickets
Answer at Page-8  1201-200-02-01


Question no.5- Fees for communication of marks in respect of recruitment Exam conducted by India Post
Major Head 1201-Postal Receipts-
Minor Head -800-Other Receipts-
Sub Head-02- Other Postal receipts-
Detailed Head - 01- Exam Fee etc – Footnote (19)
Answer at Page-9  1201-800-02-01 read with Footnote (19) at Page11



Study material for Coaching Class  for AAO Examination held at Madurai during
3rd  to 10th  June  2018

Question no.6- Pension contribution and Leave Salary Contribution recovered
Major Head 1201-Postal Receipts-
Minor Head -800-Other Receipts-
Sub Head- 02-Other Postal receipts-
Detailed Head – 09 - Contribution for LS and Pension –
Answer at Page-9  1201-800-02-09

Question no.7- Amount found excess in Cash Counter of Post office “Y”
Major Head 1201-Postal Receipts-
Minor Head -800-Other Receipts-
Sub Head- 02- Other Postal receipts-
Detailed Head- 30 - other items – Footnote (27)(i)
Answer at Page-11  1201-800-02-30 read with Footnote-27(i) at page 12

Question no.8- Cash and stamps found in Pillar Letter Box of Head Post Office “Z”
Major Head 1201-Postal Receipts-
Minor Head -800-Other Receipts-
Sub Head-02- Other Postal receipts-
Detailed Head -30- other items – Footnote (27)(ii)
Answer at Page-11  1201-800-02-30 read with  Footnote-27(ii) at page 12

Question no.9- Penal Interest charged on outstanding LTC advance
 Major Head 1201-Postal Receipts-
Minor Head -800-Other Receipts-
Sub Head-02- Other Postal receipts-
Detailed Head -30- other items – Footnote (27)(xvi)
Answer at Page-11  1201-800-02-30 read with  Footnote-27(xvi) ) at page 13

Question no.10- Amount credited by Government servant for supply of copy of Service Book on quitting service
Major Head 1201-Postal Receipts-
Minor Head -800-Other Receipts-
Sub Head- 02-Other Postal receipts-
Detailed Head -30- other items – Footnote (25)(xxxiii)
Answer at Page-11  1201-800-02-30 read with  Footnote-27(xxxiii) at page 14



Study material for Coaching Class  for AAO Examination held at Madurai during
3rd  to 10th  June  2018
Answers to the questions - Part II
Question no.1 – Advance of LTC paid to SSRM Bangalore sorting Division
 Major Head 3201-Postal Services-
Sub major Head -01-  General Administration-
Minor Head -101-Control and Supervision -
Sub Head-04- RMS Divisions-
Detailed Head -01- Salaries – Footnote (28)
Answer at Page-23  3201-01-101-04-01 read with  Footnote-28 at page 16

Question no.2 - Electricity charges paid for the Postal Superintendent office , Madurai
Major Head 3201-Postal Services-
Sub major Head -01-  General Administration-
Minor Head -101-Control and Supervision -
Sub Head-03- Postal Divisions-
Detailed Head -13- Office Expenses – Footnote (31)
Answer at Page-23  3201-01-101-03-13 read with  Footnote-31 at page 16

Question no.3 - Legal Charges paid to Government Pleader in Chief Postmaster General Office , Mumbai
Major Head 3201-Postal Services-
Sub major Head -01- General Administration-
Minor Head -101-Control and Supervision -
Sub Head-01 –Circle Offices -
Detailed Head -28- Professional services – Footnote (32)
Answer at Page-22  3201-01-101-01-28 read with  Footnote-32 at page 16

Question no.4 - Loss or theft of Cash/ stamps  in Post Office
 Major Head 3201-Postal Services-
Sub major Head -02- Operations-
Minor Head -101-Postal Network -
Sub Head-01 –Existing Post Offices -
Detailed Head -64- Write-off and losses – Footnote (35)
Answer at Page-27  3201-02-101-01-64 read with  Footnote-35 at page 16

Question no.5 – Excess payment on Indian Postal Order; Defrauded amount in SB/SC
 Major Head 3201-Postal Services-
Sub major Head -02- Operations-
Minor Head -101-Postal Network -
Sub Head-01 –Existing Post Offices -
Detailed Head – 64 - Write-off and losses – Footnote (35)
Answer at Page-27  3201-02-101-01-64 read with  Footnote-35 at page 16



Study material for Coaching Class  for AAO Examination held at Madurai during
3rd  to 10th  June  2018

Question no.6 - Expenditure incurred on repairs of rented building of Head Post Office “L”
Major Head 3201-Postal Services-
Sub major Head -02- Operations-
Minor Head -101-Postal Network -
Sub Head-01 –Existing Post Offices -
Detailed Head -50- Other Charges – Footnote (36)
Answer at Page-27   3201-02-101-01-50  read with  Footnote-36 at page 17

Question no.7 - Cost of plastic covers for Savings Bank Pass Book
Major Head 3201-Postal Services-
Sub major Head -03- Agency services-
Minor Head -101-Banking and Life Insurance -
Sub Head-03 –Small Savings work in Head Post Offices -
Detailed Head -50- Other Charges – Footnote (36)
Answer at Page-38   3201-03-101-03-50  read with  Footnote-36 at page 17

Question no.8 - Payment of arrears of pay for a Postal Assistant working in SB branch of Head Post Office “M”
Major Head 3201-Postal Services-
Sub major Head -03- Agency services-
Minor Head -101-Banking and Life Insurance -
Sub Head-03 –Small Savings work in Head Post Offices -
Detailed Head - 01- Salaries  
Answer at Page-38   3201-03-101-03-01

Question no.9 - Payment of Overtime Allowance (OTA) to Postal Assistant, SBCO of HPO”N
Major Head 3201-Postal Services-
Sub major Head -03- Agency Services-
Minor Head -101-Banking and life Insurance -
Sub Head-01 –Savings Bank Control Organization(SBCO)  -
Detailed Head -03- OTA
Answer at Page-37   3201-03-101-01-03

Question no.10 - Transport Allowance paid to a DDG in the Postal Directorate
Major Head 3201-Postal Services-
Sub major Head -01-  General Administration-
Minor Head -001-Direction and Administration -
Sub Head-01 –Postal Directorate -
Detailed Head -01- Salaries – Footnote (28)
Answer at Page-20   3201-01-001-01-01  read with  Footnote-28 at page 16





Study material for Coaching Class  for AAO Examination held at Madurai during
3rd  to 10th  June  2018

Question no.11- Cost of printing of publicity material for Bulk Mail service
Major Head 3201-Postal Services-
Sub major Head -02- Operations-
Minor Head -101-Postal Network -
Sub Head- 01 –Existing Post Offices -
Detailed Head -26- Advertising and Publicity  – Footnote (42)
Answer at Page-27   3201-02-101-01-26  read with  Footnote-42 at page 23

Question no.12- Cost of medical and surgical instruments purchased for P&T Dispensary
Major Head 3201-Postal Services-
Sub major Head -06- Amenities to the staff-
Minor Head -101- Amenities to the staff -
Sub Minor Head-03 –Dispensaries
Detailed Head-50- Other Charges-01- Cost of medicines -Footnote (55)
Answer at Page-46   3201-06-101-03-50-01  read with  Footnote-55 at page 39

Question no.13- Savings bank Allowance Paid to PA working in HPO “Z”
Major Head 3201-Postal Services-
Sub major Head -03- Agency Services-
Minor Head -101-Banking and life Insurance -
Sub Head-06 –Other Schemes
Detailed Head -04- Savings bank allowance to Postal staff working in SB Branches of POs
Answer at Page-39   3201-03-101-06-04


Answers to the questions - Part III
Question no.1 - Cost of Vehicles purchased for Mail Motor Service for Logistics service
Major Head 5201-Capital Outlay on Postal Services-
Minor Head -101-Postal Network -
Sub Head-04 –Mail Motor Vehicles for premium product services
Detailed Head -01- Purchase of Vehicles
Answer at Page-55   5201-101-04-01







Study material for Coaching Class  for AAO Examination held at Madurai during
3rd  to 10th  June  2018

Question no.2 - Advance paid for purchase of Motor Car to Postmaster General, Agra
Major Head 7610-Loans and Advances to Government Services -
Minor Head -202-Advances for purchase of Motor conveyance -
Sub Head-01–Motor Car –
Answer at Page-62   7610-202-01 

Question no.3 - Deposit in One Year Time Deposit(TD) Account
Major Head 8001-Savings Deposits -
Minor Head -102-Post Office I year TD Deposits
Answer at Page-63   8001-102

Question no.4 - Payment of Savings Fund amount in respect of a Gramin Dak Sevak(GDS) under EDGIS
Major Head 8011-Insurance and Pension Funds -
Minor Head -103- Central Government Employees Group Insurance Scheme - CGEGIS
Sub Head-03–EDAGIS -
Detailed Head -02- Savings Funds
Answer at Page-70  8011-103-03-02

Question no.5 - Recovery of wrongly paid money order amount
Major Head 8446-Postal Deposits –
Minor Head -101- Postal deposits
Detailed Head -21-Recoveries of wrong MO Payment
Answer at Page-73   8446-101-21

Question no.6 Short payment of Kisan Vikas Patra(KVP)
Major Head 8446-Postal Deposits –
Minor Head -101- Postal deposits
Detailed Head -64-Short Payment or Excess credit of KVP
Answer at Page-75   8446-101-64


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