Paper I ( With Books) 3 Hours 100 MarksPart I
FRS 1 to 56
SRS 1 to 203
CCS ( Joining Time) Rules 1979
CCS ( Leave) Rules 1972
CCS( Pension) Rules 1972
GPF (CS) Rules 1960
Part II DA , HRA , CCA, CEA and allowance to GDS employees |
Paper II ( With Books) 3 Hours 100 MarksPart I1 FHB Volume I & Volume II 2. P & T Mannual Volume II( Chapter iV,V,VII, VIII,IX, X, XII) 3. Schedule of financial powers of department of Posts Part II
P & T manual Vol VI Chapter I , II, VII, XII, XVI, XVII
Postal manual Volume VI part II & III ( Relating to MOs , IPOs , BPOs Sub accountants & Accounts is SOs)
Part III Over time allowance , Medical reimbursement HBA, LTC & Group insured scheme |
Thursday, May 7, 2015
Syllabus for PO and RMS Accountant Exam
How to calculate the amount of Encashment of Leave Salary
How to calculate the amount of Encashment of Leave Salary...
Here we have
taken for reference the Office Order issued by Ministry of Labour &
Employment, Labour Bureau dated on 23.09.2010.
In this order the
department calculate the encashment of leave salary for 300 days earned leave
for an employee, who retired on 31.08.2010. [As per the Rule 39(2) C.C.S.
(Leave) Rules, 1972 - DOPT Office Memorandum No.14028-7-97-Estt(L) dated 7th
October, 1997]
The Calculation of leave salary is as under
:-
Earned leave standing at the credit on the date of retirement = 300
days.
----------------------------------------
Pay 16290
----------------------------------------
Grade Pay 4800
----------------------------------------
DA @ 45% as on 1.7.2010 9491
--------------------------------------
Total 30581
---------------------------------------
Calculation
for 300 days...
30581 X 300 / 30 = 305810
Children Education Allowance-DOP&T Order and Clarifications
The Representatives of Staff Side- National Council insisted in the 46thmeeting of National council that theChildren Education Allowance should be paid to the two studying Children instead of restricting it to the eldest two children. We welcome the staff side’s view, but at the same time it’s unfortunate that it made us to feel that they are not worried about the unwanted procedure framed for claiming the Children Education Allowance.
It has been clearly stated in the first two lines of 2nd Para of OFFICEMEMORANDUM issued on 2nd September 2008 by DOP&T that ‘In order to ensure that Government servants have no difficulty in claiming reimbursement, the procedure under this Scheme is being kept simple.’
But these two guidelines, mentioned below make the above instruction meaningless.
1 “Reimbursement should henceforth be made on the submission of original receipts on the basis of self-certification by the Government servant.”
2. “Under this scheme, reimbursement can be claimed once every quarter. The amount that can be claimed in a quarter could be more than Rs.3000 and in another quarter less than Rs.3000, subject to the annual ceiling of Rs.12000 /-per child being maintained”.
Frequently Asked Questions on LTC
FAQ ON LTC
What is home town LTC?
Hometown is the place declared by the employee as his home
town
2. What is the frequency of Home Town LTC?
LTC to home Town is available for once in two years. i.e
once in a block of two calendar years, such as 2008-2009, 2010-2011 and so
on.
3. What is ALL India LTC?
The leave
travel concession to any place in India shall be admissible irrespective of the
distance of the place of visit from the headquarters of the Government servant,
once in a block of four calendar years
4. How many times a
government servant can avail LTC in a block of four years?
LTC is allowed for journey to “Home Town” once in a block
of two years and “Any place in India” once in a block of four years in lieu of
any one of two Home town LTC. In other words, in a block of 4 years a government
at the maximum can either avail one home town LTC and one All India LTC or two
home town LTC.
5. What is the LTC provisions available to New
recruits?
Leave travel concessions shall be admissible on
completion of one year’s continuous service Fresh recruits to central government
may be allowed to avail 3 home town LTC and one All India LTC in lieu of one
home town LTC. This concession is entitled to them for first two block years of
four years.
6. What is the provisions for encashing the
Earned Leave while proceeding on LTC?
Government officers are
allowed to encash ten days of earned leave at the time of availing of LTC and to
the extent of sixty days during the entire career. The leave encashed at the
time of LTC will not be deducted from the maximum amount of earned leave
encashable at the time of retirement. It is further clarified that where both
husband and wife are Government servants, the present entitlement for availing
LTC shall remain unchanged, and encashment of leave equal to 10 days at the time
of availing of LTC will continue to be available to both, subject to a maximum
of sixty days each during the career.
7. Can I change my Home
Town?
The hometown once declared and accepted by the
controlling officer shall be treated as final. In exceptional circumstances, the
Head of the Department or if the Government servant himself is the Head of the
Department, the Administrative Ministry, may authorise a change in such
declaration provided that such a change shall not be made more than once during
the service of a Government servant.
8. Can I carry over if I
could not avail LTC during a particular block year?
A
Government servant who is unable to avail of the leave travel concession within
a particular block of two years or four years may avail of the same within the
first year of the next block of two years or four years.
9.
Can I get advance amount before proceeding to LTC?
Yes.
Provisional LTC claim to the extent of 90% of estimated fare can be received as
LTC advance.
10. Whether LTC is available when we travel by a
private taxi?
where a Govt. servant traveling by road takes
a seat or seats in a bus, van or other vehicle operated by Tourism Development
Corporations in the Public Sector, State Transport Corporations and Transport
services run by other Government or local bodies, reimbursement shall be either
the actual hire charges or entitled class by rail by the shortest direct route,
whichever is less. Reimbursement shall not be admissible for journey by a
private car (owned, borrowed or hired), or a bus, van or other vehicle owned by
private operators.
11. What is the present position for
travel by Air when LTC is availed?
As per OM
No.7(1)E.Coord/2009 dated 22nd March, 2010 austerity measures will remain in
place for travel by air (where admissible) on LTC, which would continue to be
restricted to economy class irrespective of the entitlement. Also travel by
private airlines has also been restricted as far as LTC is concerned. However,
travel by air using private airlines while performing tour to North Eastern
Regions on LTC has been permitted.
12. Whether the relaxation
for travel by air to visit to NER has been extended?
No. As
per the OM No: 31011/4/2007-Estt (A) dated 2.5.2008, relaxation for travel by
air to visit to NER is valid till 1.5.2010.
13. Whether Group
C and D employees can travel by Air to NER from their place of posting while
proceeding on LTC?
No. As per the OM No: 31011/4/2007-Estt (A)
dated 2.5.2008, Group A and Group B employees will be entitled to travel by Air
from their place of posting in the case of tour to NER availing LTC. Other
categories of employees will be entitled to travel by air to a city in the NER
from Guwahati or Kolkota.
14. Can I convert my home town LTC
into LTC for destinations in NER, if had performed all india LTC already during
the block year of 4 years?
Yes. As per the OM No:
31011/4/2007-Estt (A) dated 2.5.2008, all central government employees will be
allowed conversion of one block of Home Town LTC into LTC for destination in
NER. This relaxation is irrespective of the availment of all India LTC
previously by the employee in the same block year of 4 years. For example, if an
employee availed All India LTC in lieu of home town LTC in the first block
consisting of two years, he is eligible to avail LTC to NER in lieu of Home town
LTC available in the second block consisting of two years
15.
Whether I can avail LTC for my parents who are not entitled for any sort of
Leave travel concession by virtue of their employment?
No. If
parents are not wholly dependent on the government servant, they are not
entitled for any LTC.
16. What is LTC 80?
LTC 80 is a scheme offered by Air India for booking air tickets
when central government officers avail LTC. Prior to July 2009, tariff under LTC
80 was very significant as officers were allowed to travel in private airlines
while claiming LTC. In such cases rates under LTC 80 were reimbursed to officers
irrespective the amount spent by them for travelling in private airlines.
However, after July 2009, travel by private airlines while proceeding on LTC is
not allowed and further officers are allowed to claim only the economy class
airfare or LTC 80 rates. Check these GConnect link for downloading the relevant
circular.
Check this Office Memorandum dated 27.07.2009 for restriction
of air travel while claiming LTC
To check LTC 80 go to this air india
site
17.what are all the conditions for declaring home town?
In normal parlance home town is a place where the
government servant is born. However it may not be applicable to many as we would
have shifted to other places from the place of our birth due to various reasons.
The following guidelines provided by govt which are not exhaustive could be
useful for deciding the home town. But it’s clearly stipulated that the decision
of the Controlling Officer whether or not to accept such place as the hometown
of the Government servant shall be final.
The place declared by
Government servant is the one which requires his physical presence at intervals
for discharging various domestic and social obligations, and if so, whether
after his entry into service, the Government servant had been visiting that
place frequently.
The Government servant owns residential property in that
place or whether he is a member of a joint family having such property
there.
His near relations are resident in that place.
Prior to his entry
into Government service, the Government servant had been living there for some
years.
Where the Government servant or the family of which he is a member
owns a residential or landed property in more than one place, it is left to the
Government servant to make a choice giving reasons for the same.
18. Whether
both the husband and wife are eligible to LTC separately if they are government
servants?
When husband and wife both are Govt. servants, they could,
at their option, choose to declare separate hometown and both of them may claim
the concession separately under the normal provisions of CCS (LTC) Rules in
respect of the members of their respective families subject to the condition
that if husband or wife avails the facility as a member of the family of the
other, he or she will not be entitled for claiming the concession for self
independently. Similarly, the children shall be eligible for the benefit in one
particular block as members of the family of one of the parents
only.
19. What are all conditions for claiming LTC when the
home town of a government servant is outside india?
A
Government servant who declares, subject to the satisfaction of the Controlling
Officer, that his hometown is outside India, will also be entitled to the leave
travel concession for visiting his hometown. LTC in such a case will be limited
to the fares for journey up to and from the railway station (by the shortest
route) nearest to the hometown or the railway station for the nearest port of
embarkation/disembarkation in India.
20. Whether the family
can perform journey separately?
Where a Government servant
and his family perform journeys separately, there is no objection to his
presenting separate claims. In each case, however, the claim should be for both
outward and inward journeys.
Question Paper for PO and RMS Accountants Examination 2003 Part I
|
Previous question paper for PO and RMS
Accountants Examination 2003
Paper I with Books
Part I
Q1 Calculate the pension retirement
gratuity and commutatation 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 %
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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 %
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(B) Define Honorarium and illustrate any
five items of work for which honorarium should not be paid
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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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