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 %

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