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ASSISTANT REGISTRAR (ACCOUNTS)

 TOTAL MARKS: 60
 Total Time: ONE hour: Calculators are allowed
 Part A: Thirty Objective type questions (60 Marks)

Syllabus
 Service rules (Pay fixation, TA/DA,LTC, leave rules, GPF/CPF, establishment
matters, quitting service other than superannuation)
 Pension rules (qualifying service, superannuation, pensionary benefits
including family pension and NPS)
 GFR 2017
 Financial Accounting (Accounting principles, conventions, accounting
standards, finalization of accounts for Non- profit organization)
 Cost accounting (Costing of product, inventory control)
 Income tax Act, GST(TDS,TCS and personal income tax,GST)

The above syllabus is not exhaustive and the candidate is expected to possess
good knowledge in performance of duty as is expected from an Assistant
Registrar.
SAMPLE QUESTIONS
1. TAN as specified in Income tax is
a. Tax Deduction and collection Account Number
b. Tax Assessment Number
c. Transaction Account Number
d. None of the above
2. Under Section 206AA of the Income Tax Act, if PAN is not submitted, the TDS has
to recovered at the rate of
a. 10%
b. 20%
c. 2%
d. 5%
3. Asset accounts have what type of balance?
a. Debit
b. Credit
c. Contra
d. All of The Above
4. Capital is shown under liability because of
a. Accrual concept
b. Entity Concept
c. Revenue recognition concept
d. Matching concept
5. Furniture account is an example of
a. Real Account
b. Nominal Account
c. Personal Account
d.
6. If the minimum stock level and average stock level of raw material “A” are 4,000
and 9,000 Units respectively, find out its reorder quantity.
a. 8,000 units
b. 11,000 units
c. 10,000 units
d. 9,000 units
7. Sales – Gross Profit = ________
a. Cost of goods
b. Net sales
c. Gross Sales
d. Liabilities

8. “A “joins newly in a central Government department on 10th Feb 2019. The HPL
leave credit afforded on that date will be
a. 10 days
b. 6 days
c. 7 days
d. Days
9. As per CCS pension rule, a central government employee has a qualifying
service of 19 years 9 months and 02 days. His monthly emoluments is (Pay+DA)
Rs.2,50,000/-. On superannuation the retirement gratuity payable is
a. Rs.20,00,000/-
b. Rs.25,00,000/-
c. Rs.12,50,000/-
d. Rs.22,50,000/-
10.As per FR 56, the Group “A” and “B” officers who had entered the service before
attaining the age of ______ has the right to retire and get pensionery benefits at
the age of 50 years.
a. 30
b. 32
c. 35
d. 40
11.As per CCS pension rules, which of the following does not count as a qualifying
service
a. Extraordinary leave on medical certificate.
b. Extraordinary leave granted for prosecution of higher and technical
studies.
c. Extraordinary leave without medical certificate on personal reasons.
d. None of the above.
12.The monthly rate of Pension contribution payable by government servant
governed under Central Civil Service (leave rule) for their foreign service is
calculated on their
a. Pay drawn during Foreign Service
b. Pay drawn before proceeding on Foreign Service
c. Pay after completion of Foreign Service
d. None of the above
13.The Joining time admissible to a government servant on transfer to join new post
within the same station is
a. 05 days
b. 01 day
c. 02 days
d. No joining time
14.LTC cannot be availed during
a. Study Leave
b. Maternity Leave
c. Casual leave
d. Child Care Leave

15.The GPF/CPF employer subscription may be___________ during a year


a. increased twice & reduced once at any time
b. increased once & reduced once at any time
c. increased once & cannot be reduced
d. cannot be changed and minimum amount as specified only to be
subscribed
16.As per General Financial rules 2017, Fixed Assets Register is to be kept in the
format specified as per
a. GFR 22
b. GFR 41
c. GFR 35
d. None of these
17.The government servant is eligible for grant of computer advance of
Rs._____________ or actual price of computer whichever less is
a. 30,000
b. 40,000
c. 50,000
d. 60,000
18.In case a government employee is appointed in a middle of the year, The EL
credit will be afforded at the rate of _____ days for each completed calendar
month on the date of joining
a. 2
b. 2 ½
c. 3
d. 3 ½
19.Expand CGHS
a. Central Government Health Scheme
b. Central Government Hospital Service
c. Central Government Hospital Scheme
d. None of the above
20.The CCS (RP) Rules 2016 provides for a minimum pay of Rs. _____________
a. 18,000
b. 20,000
c. 21,000
d. 24,000.

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