MODEL QUESTION PAPER - I
PAPER-VII-(TELECOM ACCOUNTS –I)
Time- 02.00Hours Max.Marks- 100
i) Attempt any Five of the following Questions
ii) All Questions carry equal marks
iii) Relevant rules may be cited in your answers and solution.
1) Define:
a)Subscriber’s Record Card
b)Rent Control Register
c)Lapsed Deposits
d)Chargeable Distance
e)Junction Line (20 Marks)
2) Describe the main functions of the Telephone Revenue accounting Branch in Telecom Divisions/Telecom Districts of the BSNL (20 Marks)
3) Describe the guiding principles of Financial Propriety and Financial principles to be followed by the Govt. Officers who are empowered to incur or authorize the expenditure from public funds or What are the standard of Financial Propriety? (20 Marks)
4) What is main purpose of Sub Ledger Account in Telephone revenue? Explain how the Sub Ledger account in TRA is prepared? (20 Marks)
5) What is Advice Note? How will a watch be kept in TRA branch on receipt of Advice Notes? (20 Marks)
6) Describe contingent charges Explain briefly the various types of contingent charges? (20 Marks)
7) Write short notes on
i) Outstanding pursuit cell
ii) Upkeep of Cash Book
iii) Non exchange line
iv) Private Wires
v) Reconciliation Register
MODEL QUESTION PAPER - I
PAPER-VIII-(TELECOM ACCOUNTS –I)
With the Aid of books
Time- 02.30Hours Max.Marks- 100
i) Attempt any Five of the following Questions
ii) All Questions carry equal marks
iii) Relevant rules may be cited in your answers and solution.
1) A temporary Telephone connection was sanctioned for 3 months in favour of shri X with exchange capacity above 30,000lines . It was installed on 01.06.08 and the telephone was closed on 10.08.08 at the request of the party. Calculate the amount recoverable / refundable from / to the party with the following details:
(i)OMR as on 01.06.08 – 700765 , CMR as on 10.08.08 – 705265
(ii)Meter was tested for making 20 local calls during the period 01.06.08 to 10.08.08
(iii)One plug& Socket and one extra bell was provided on 15.06.08
(iv)Internal extension with ICF was provided on 30.06.08.
(v)The party paid Rs.5000 on demand note towards installation charge, Rent and trunk call deposit. (20 Marks)
2)A OYT connection was provided on 01.05.08 to Shri A at Chennai (exchange capacity more than 3 Lakh lines). He got the registration on 01.07.07. The connection was closed on 31.10.08 at the party’s request. Indicate the following:-
(i)Amount of Registration fee paid.
(ii)Amount of Credit to be offered on account of waiting charges and Additional waiting charges in the First Bill. The rate of Interest paid by SBI for FD at the rate of 7%.
(iii)Calculate the refund admissible after adjusting the rental & bills payable as under:-
Bill date / LCC Charge / TCC Charges07.07.08 / 750 / 415
07.09.08 / 1100 / 300
07.11.08 / 3000 / 500
(20 Marks)
3) (a) A 400 line EPABX (Extendable Electronic Hotel type) is to be installed at a hotel in Mumbai (Exge capacity more than 3 lakh lines). 250 OYT junctions , 100 Internal extension without ICF , 5 External extension with radial distance of 4Km is to be provided on 01.02.09 workout the charges to be claimed from the subscriber before installation. (10 Marks)
(b) Prepare a Demand Note in favour of Shri X who applied for a Casual telephone connection with STD on 28.02.09 with a request to provide the connection on 01.03.09 for 20days. (10 Marks)
4) Prepare a sub ledger account in respect of Cuddalore SSA for the month of May-2009 with the following details:-
1 / Opening Balance – Rs 6 Crore2 / Bills raised through regular bills – Rs 5 Crore
3 / Bills raised through Demand Note – Rs 75 Lakh
4 / Cheque Dishonored – Rs 25,000
5 / Payment through Online counter Rs.2,90,00,000
6 / Payment through Post Office Rs.1,50,00,000
7 / Payment through Bank Rs. 75,00,000
8 / Adjustment through Accounts finalization Rs.35 Lakh
9 / Value of Cancel bill during the month Rs.48 Lakh
10 / Bills written off during the month 75 Lakh
11 / Unadjusted Credit -- Rs 50,000
12 / Adjustment of Excess payment – Rs 1,50,000
(20 Marks)
5) Calculate the Annual Rent for the bill dated 01.06.09 in respect of 64Kbps MLLN based Leased line provided to Punjab National bank from Karaikal to Puducherry with the following details:-
1 / Radial Distance from KAR to Pondicherry 130Kms2 / Local Lead at Karaikal end RD 8Kms
3 / Local Lead at Pondicherry end RD 16Kms
4 / Modem provided by BSNL at both ends.
(20 Marks)
6) a) Indicate the charges for the following:
i)Installation Charges for New Phone Connection provided on 1.1.2009
at X (Exchange Capacity less than 500 lines)
a)Internal wiring done by the subscriber on his own
b) Own Telephone Instrument only
ii) Conversion fee from Temporary Telephone connection to Permanent
connection.
iii) Monthly rental charges for the Type II Modem provided to a subscriber
for Broad Band connection.
iv) Charges to be collected for the Temporary Extension provided to Casual Telephone coneection.
v) Security Deposit to be collected for the NPC provided with STD at Kumbakonam(Exchange Capacity more than 30000 lines) on 1.6.2009
vi) Telephone Services of a Subscriber at Chennai(Exchange Capacity more than 3 Lakh lines) remain interrupted due to prolonged fault for 16 days. Calculate the Rental rebate to be allowed?
(15 Marks)
b) Which are the Categories exempted from the scope of disconnection due to
Non-payment of dues
(5 Marks)
MODEL QUESTION PAPER- I
PAPER- IX (TELECOM ACCOUNTS –II)
Time- 02.00Hours Max.Marks- 100
i) Attempt any Five of the following Questions
ii) All Questions carry equal marks
iii) Relevant rules may be cited in your answers and solution.
1. Write short notes on (20 Marks)
a) Allocation of Expenditure
b) Register of unpaid wages
c) Contribution works
d) Stock Book Depots
e) Unserviceable Stores
2. What are the general instructions regarding preparation of bills to be observed by drawing officer in Telecom. Department. (20 Marks)
3.What are the duties and responsibilities of Circle Accountant?(20 Marks)
4.What are the Main stages through which every Telecom work has to pass? Describe? (20 Marks)
5. Explain briefly the procedure for the preparation of indents for stores on Telecom Stores Depot including the points on which information should be furnished therein. Who are the officers of the BSNL authorized to pass such indents. (20 Marks)
6. (a) Distinguish between Temporary Advance and Temporary Imprest
(b) How Holl-II statements are prepared?(20 Marks)
7) Write short notes on (20 Marks)
a) Store Account Current
b) Currency of Sanctions
c) Loan of Stores
d) Completion Reports
e) Annual Open Estimate
MODEL QUESTION PAPER - I
PAPER- X (TELECOM ACCOUNTS –II)
With the Aid of books
Time- 02.30Hours Max.Marks- 100
i) Attempt any Five of the following Questions. Question No.1 is Compulsory
ii) All Questions carry equal marks
iii) Relevant rules may be cited in your answers and solution.
1. Prepare the cash book of Telecom District office Thanjavur Engineering Division for July’ 1993 from the following particulars and close the same at the end of the month.
On 1.7.1993
(I) Contents of Cash Chest
Rs
(a)Currency notes4860
(b)Revenue Stamps 40
(c)Ipos 50
(d) Demand Draft from a Tenderer 450
(e) N.S.S certificates
(S.D of a contrator) 5000
II. Cash Includes :
(i) Court attachement recoveries : 300
(ii)Co - op Society recoveries: 700
(iii)Undisbursed P & A of shri ‘X’ JTO 1000
III.Imprest with staff 2500
IVTemporary Advance with SDE Strri ‘A’ 1000
VCash Balance with SDE ‘B’ 250
2.7.1993 - IPO & DD were sent for collection to a Bank and the out of A/C recoveries were remitted. Undisbursed P & A of Shri ‘X’JTO had been paid
3.7.1993 Received TRA Collections from cash counter Rs.12000/- and remitted to Bank Rs.6000
4.7.1993Drawn and paid D.A. Arrears bill of staff Rs.7000
8.7.1993Cheque issued to ‘Y’ old Telephone subscriber inlieu of timebarred cheque No...... dt.11-11-1992 for Rs.400/-
10.07.1993 JTO Shri ‘R’ transferred surrendered his cash imprest of Rs.400/- Fully ac counted by his ACE - 2 account No.25 P/E 30.6.1993 for Rs.300 and balance of Rs.100/- by cash
13.7.1993 Purchase of furniture by cheque Rs.6000/-
14.7.1993Write checking the cash by I.O one hundred rupee note was detected as counter
feit Rs.100/-
15.7.1993Received back from bank dishonoured cheque dt 20.6.93 for Rs.600/- issued by ‘z’ a telephone subscriber against his Tel. Bill
16.7.1993Received Rs 800/- by SMO returned undelivered ot shri ‘C’ lineman inrlo P&A
of June 1993
19.7.1933 Passed Reimbursement of Medical bill for Rs.500/- and remitted Rs.300/- to out station employees for which a cheque is drawn in favour of Post master
20.7.1993Received in cash Rs.600/- inlieu of dishonoured cheque entered in cash book
on 15.7.1993
21.7.1993Paid to Shri ‘D’ JTO Rs.500/- by cheque as cash imprest sanctioned by TDE
22.7.1993Payment of HBA Rs.5000/- by cheque
25.7.1993Received intimation of drawal of cheque by SDE Rs.450/- imprest bill of JTO ‘E’ passed for Rs.250/-
26.7-1993Sale of waste paper by cheque remitted of the same day Rs.400/- Paid SDE ‘F’ T.A bill by cash Rs.125/- after adjusting T.A Advance of Rs.200
27.7.1993Cheque drawn in favour of Post master on account of P&A on July 1993 in r/o outstation staff by M.O - Rs.15000/-
28.7.1993Shri ‘A’ SDE submitted ACE - 2A/C for Rs.850 and cash Rs.150 received and
fully adjusted against his temporary advance
31.7.1993Cheque drawn for Local payment Rs. 25,000.00
31.7.1993Paybill of Divisional Establishment for july 1993 was prepared and paid as
detialed below
Grosspay excluding D.A - 40,000
D.A - Rs. 6,000
Deductions: Rs.
Income Tax: 2000
GPF(S): 1000
GPF(A): 800
Advance of Pay: 200
Security Deposit: 200
Court Attachment: 200
Co-Op. Society Dues: 4000
Unpaid: 800
Paid Local Staff :26000
(Net Salary)
2. Post the contractor’s Ledger for M/S. Sankari & Co. for the month of Aor’2009 with the following details :-
1. First bill claim for work done @ Scheduled rate Rs. 60,000
2. The rates quested and accepted are 5% dwve scheleted rctesin every bill.
3. 10.4.2009 -150 bags of cement supplied from BWSNL stock as against agreement book value of Rs. 150 as against market value Rs. 220.
4. Work done as per II running A/c bill passed on 29.4.2009 & cheque issued.
a. Earth work 1200 cft @ Rs. 50 for 100 cft.
b. Wood work 1000 cft@ Rs. 100 per cft
c. Masurment work 12000 cft @ Rs. 300 for 100 cft .
d. Plastering 1000sqft @ Rs. 250 for 100 sqft.
5. Cut impossed on this bill 2.5% bad workmanship of plastering work.
6. Water charges 1% on earth and masonary work.
7. 12.4.2009 : Advance of Rs. 20000 paid for bricks brought to the site.
8. Penalty of Rs. 1200 was posed for delay is execution of the ok.
9. Security Deposit recovery will be @ 10% on every payment .
10. Income Tax @ 2.26%
3. Tamilnadu State Govt. Administration has requested to shift the Telegraph lines and posts available in their property during 1984-85. Workout the amount recoverable from the Tamilnadu State Govt. from the following data.
1. Cash Expenditure Rs. 1500
2. Gross Store issue Rs. 2500
3. Recovered stores returned Rs. 500
4. Surplus Stores returned to store Depot Rs. 600
5. Overhead Charges : Ft @ 2%, Est @ 9%, SK @ 4% and Surcharge @ 10%.
4 (a) The Indian Telephone Industries Markapur Purchased 2000 No. of an Item of Stores from Telecom Factory Jabalpur. The rate as per rate list of the item is Rs.100/- against purchase rate of Rs.105/- per item carriage onward expenditure incurred to the value of Rs.250/- calculate the amount payable by ITI markapur
Over Head
SKC @ 5% Ft @ 2% Handling @ 0.5% surcharge as applicable under rule.
4.(b)Controller of Telecom Stores Chennai issued Stores on loan basis to the PWD of Tamilnadu State Government on their request on 1.1.1998 for three months and as per the approval of DOT it is further extended for another three months,. Calculate the total charges to be claimed from the PWD,Tamilnadu State Govt. on the basis of the following data.
Type of Stores Qty Book Value Market Value
Rs. Rs.
Iron Posts 70 100 150
Iron Wire 100 Lbs 80 125
Expenditure incurred towards Carriage Outward and Inward Rs.200
And Rs.250 respectively. 5 Iron Posts are treated as Unserviceable and returned to CTS/Chennai
5. Workout the compensation recoverable from the civil Aviation Department for premature surrender of wireless station from the following particulars.
Rs.
a)Original Cost of assets constructed75000
b) Depreciated value of assets50000
c)Cost of dismantlement including departmental charges 2000
d) Cost of carriage of recovered stores 200
e)Depreciated value of recovered stores25000
f) Sale proceed of unserviceable stores 3000
6. COMMENT ON THE FOLLOWING INDICATING RULES
- Departmental property was damaged by a Unit of Chief Military Engineer during the construction of a bridges. The Accounts Officer preferred a claim of Rs.10, 000/- for damages to CME Office.
- An amount of Rs.100 was received by an SDOT as charge for carrying out a shift and included in his ACE-2 account on receipt side.
- A completion report for a work was verified by Circle Accountant. Later on, it was noticed that a sum of Rs.5000/- debit able to another work had been irregularly debited to the work in question and that a Railway Credit Note for Rs.1500/- for freight on stores recovered from the work has been omitted to be taken into account
- On the last working day of the month, Cashier of T.DM. Office noticed that Rs.10/- is short in cash. He advised the A.O. not to charge the amount under any Head in Account and he (Cashier) will make good the loss the next day and A.O. agreed to his proposal.
- An Imprest holder of Rs.100.00 died. The disbursing officer recommended to write off the amount for adjustment of imprest in his cash book.
Compiled by : S.SIVAKUMAR, M.SC., M.B.A(Finance)
ACCOUNTS OFFICER, STR, CHENNAI
CIRCLE PRESIDENT, AIBSNLEA, T.N.CIRCLE