Preparatory Examination, Feb-2023
5th Sem, [Link], Accounting for Government & Local Bodies
Max. Marks: 70 Time: 3
hours
SECTION-A
(5×2=10)
Answer ANY FIVE sub-questions. Each sub-question carries TWO MARKS:
a) What do you mean by Panchayati Raj Institutions?
b) List out any four items of Receipts & Payments Account.
c) What is PRIASOFT?
d) What is Financial Audit?
e) Expand: CAG & FBAS.
f) Mention any two Types Voucher Entries.
g) Mention Three-tier of PRI’s.
SECTION-B
Answer ANY THREE questions. Each question carries FIVE MARKS:
(3×5=15)
1. Mention the Salient Features of Panchayatraj System Act, 1992.
2. Write the Functions of Zilla Panchayat.
3. From the following information prepare Receipts & Payments A/c of
Anganwadi Kendra of Panchayat:
Bank Balance on 1/04/2021 Rs.48,500
State Govt. Maintenance Grants Rs.5,22,000
Building Grants from State Govt. Rs.10,00,00
UNICEF Grants 0
Primary Health Check-up Expenses Rs.2,00,000
Salary to Anganawadi Workers Rs.2,85,000
Nutrition Programme Expenses Rs.1,60,000
Family Planning Expenses Rs.1,10,000
Rs.1,85,000
4. Write the Functions of Standing Committee in Corporations.
1
5. Mention the Functions of Mayor.
SECTION-C
Answer ANY THREE questions. Each question carries TWELVE MARKS:
(3×12=36)
1. Write the Functions of Municipalities.
2. What are the Powers & Functions of Gram Panchayat?
3. What is PRIASOFT? Write the Advantages & Disadvantages of Accounting
Software.
4. From the following information prepare a Budget of Municipal Corporation for
the year 2022-23:
Particulars Rs. (In
Lakhs)
Prepaid Expenses 120
Other Income 540
Revenue Grants, Contributions & Subsidies (Expenses) 527
Deposits Received 330
General Administration 550
Revenue Grants, Contributions & Expenses (Receipts) 320
Establishments Expenses 1,054
Assigned Revenues & Compensation 4,320
Capital Work-in-Progress 275
Fixed Assets 552
Rental Income-Municipal Properties 240
Programme Expenses 358
Grants, Contributions for Specific Purpose 3,320
Other Liabilities 418
Miscellaneous Expenses 340
Investments-General Fund 320
5. From the following information prepare Receipts & Payments A/c of Zilla Panchayat
for the year 2023:
Interest Payments Rs.45,000
Taxes on Profession, Traders etc. Rs.30,000
Land Revenue Rs.93,200
Stamps & Registration Fees Rs.1,00,00
Maintenance of Community Assets 0
Pensions & other Retirement Benefits Rs.12,000
Education Rs.50,000
Taxes on Property other than Agriculture Rs.62,000
Land Rs.12,500
Taxes on Vehicles Rs.8,500
Taxes on Goods & Passengers Rs.2,500
Technical Training & Vocational Education Rs.12,500
Art, Culture & Libraries Rs.6,500
Market & Fairs Rs.7,200
Health & Family Welfare Rs.34,500
2
Women & Child Welfare Rs.23,000
Service Tax Rs.6,000
SECTION-D
Answer any of the following question. question carries NINE MARKS:
(1×9=9)
1. Mention the Salient Features of the PRI’s of 73 rd Constitutional Amendment
Act of 1992.
OR
Write the Functions of Taluk Panchayat.
