Cadre Restructuring of Inspector Cadre and ASP Cadre in Department of Posts

Employment News dated 15-June-2018 (July-2018)

Company	Location	Position	Eligibility	Last Date
Konkan Railway Corporation Limited 01	Mumbai/ Maharashtra	Chief Signal & Telecommunication Engineer	-	07-07-2018
Rail Vikas Nigam Limited, RVNL 01	Allahabad/ Uttar Pradesh	Addl. General Manager/Joint General Manager/Deputy General Manager (Civil)	-	within 30 days
Bharat Sanchar Nigam Limited, BSNL -	Bangalore/ Karnataka	Apprenticeship Training	Diploma	03-07-2018 & Interview on 13-07-2018 & 14-07-2018
Andhra Pradesh Energy Efficiency Development Corporation Limited, APSEEDCO -	Vijaywada/ Andhra Pradesh	Personnel Secretary & Dy. General Manager	B.E./B.Tech., ME/M.Tech, M.Sc, M.Com,	07-07-2018
Tamil Nadu Posts 02	Madurai/ Tamil Nadu	Staff Car Driver	10th,	within 60 days
Kolkata Port Trust -	Kolkata/ West Bengal	Harbour Master (River)	-	09-07-2018
Govt. of West Bengal 01	Suri/ West Bengal	Data Entry Operator	Graduate,	29-06-2018
Indo Tibetatn Border Police Force, ITBP 01	New Delhi/ Delhi,	Assistant Commandant (Workshop)	-	within 2 months
Biotech Consortium India Limited, BCIL -	New Delhi/ Delhi	Consultant Adviser	Ph.D,	21-06-2018
Bharat Electronics Limited, BEL 480	Across India/ Across India	Contract Engineers	B.E./B.Tech.,	08-07-2018
Andhra Pradesh State Energy Conservation Mission, APSECM -	Vijayawada/ Andhra Pradesh	Project Engineer	Graduate,	07-07-2018
Oil India Limited, OIL 04	Dibrugarh/ Assam	Electrical Engineers & Civil Engineers	B.E./B.Tech.,	27-06-2018 & 28-06-2018
Can Fin Homes Ltd. 02	Bangalore/ Karnataka	Driver cum Peon	10th,	24-06-2018
Power Grid Corporation of India Limited, POWERGRID 47	Across India & Abroad/ Across India & Abroad	Executive Trainee (Finance)	Chartered Accountant (CA),	30-06-2018
Bharat Sanchar Nigam Limited, BSNL -	New Delhi/ Delhi	Executive Directors (C&M/CN/AB)	B.E./B.Tech.,	01-08-2018
Mumbai Metropolitan Region Development Authority, MMRDA 25	Mumbai/ Maharashtra	Deputy Accountant	MBA, Chartered Accountant (CA), B.Com, Graduate, BBA,	25-06-2018
Northern Railway 83	New Delhi/ Delhi	Blacksmith, Hammerman, Carpenter & more	-	29-06-2018
Mormugao Port Trust 03	Headland Sada/ Goa	Sr. Accounts Officer & Accounts Officer	Chartered Accountant (CA),	06-07-2018
Visakhapatnam Port Trust -	Visakhapatnam/ Andhra Pradesh	Deputy Chief Vigilance Officer	-	18-07-2018
Jawaharlal Nehru Port Trust, JNPT -	Mumbai/ Maharashtra	Sr. Signlama	Diploma,	30-06-2018
Kolkata City NUHM Society 191	Kolkata/ West Bengal	Staff Nurse	Medical,	22-06-2018
Sree Chitra Tirunal Institute For Medical Sciences & Technology, SCTIMST 01	Trivandrum/ Kerala	Project Assistant (Engg.)	Diploma,	18-06-2018 (Walk in Interview)
National Fertilizers Limited, NFL -	Gautam Budh Nagar/ Uttar Pradesh	Advisor	Graduate,	20-06-2018
Kolkata Port Trust 06	Kolkata/ West Bengal	Resolution Officers	BL/LLB,	29-06-2018
Regional Centre for Biotechnology 10	Faridabad/ Haryana	Business Development Manager, System Administrator and more	Post Graduate, Medical, B.E./B.Tech., PG Diploma, BBA, Ph.D, M.Sc, MCA, Graduate,	17-06-2018
CSIR - National Physical Laboratory 01	New Delhi/ Delhi	Research Associate	Ph.D,	18-06-2018 (walk in interview)
Central Railway 07	Matunga/ Maharashtra	Assistant Stock Verifier & Stenographer	-	21-06-2018
Jamia Millia Islamia 54	New Delhi/ Delhi	Faculty & Non Faculty Positions	Ph.D, M.Phil, B.Ed/ M.Ed, Master of Arts (M.A), M.Sc, Post Graduate, Medical,	25-06-2018

Appendix 5 to the Postal Account Manual Volume 1 (short)

Appendix 5 to the Postal Account Manual Volume 1 (short)

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

3^rd  to 10^th  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

3^rd  to 10^th  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

3^rd  to 10^th  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

3^rd  to 10^th  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

3^rd  to 10^th  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

3^rd  to 10^th  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

3^rd  to 10^th  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

3^rd  to 10^th  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