Previous question paper for PO and RMS Accountants Examination 2003

Friday, 23 March 20120 comments


Paper I with Books
Part I

Q1 Calculate the pension retirement gratuity and commutation payable to an official who retired on 30.04.2003 with the following particulars
1. Date of Birth 12.04.1943
2. Date of appointment 01.08.1972
3. Promoted as HSG 1 Postmaster in the pay scale of rs 6500-200-10500 with effect from 01.10.2001
4. Pay in the promoted grade was fixed at Rs 8900/- with DNI on 01.10.2002
5. Rate of D A 52 %


Q2 (A) Calculate GPF Balance at credit of an official as on 31.03.2003 with the following details

1. O B as on 01.04.2002 Rs 95000
2. Subscription at the rate of Rs 5000 per month
3. Raised GPF subscription to Rs 6000/- from the pay of Oct 2002
4. Taken final withdrawal of Rs 25000/- in December 2002
5. Taken an advance of Rs 10000/- during jaunary 2003 recoverable in 10 equal instalments
6. Rate of interest 09 %

(B) Define Honorarium and illustrate any five items of work for which honorarium should not be paid

Q 3 ( A) Prpeare the earned leave account and half pay leave account of a postman up to 31.03.2003 from the following data

1 Date of appointment 15.04.2000
2. Dies non for 18 days from 03.12.2000
3.; Availed EL for 10 days from 26.12.2000
4. availed EL for 5 days from 15.03.2003 for LTC and also encashed EL for 5 days
5 Availed HPL on MC from 15.09.2000 to 24.09.200
6. Availed commuted leave on MC for 8 days from 01.05.2002

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