KSV Account code chapter 2 and 3

KVS Rules and Regulations MCQs

Based on Part 1 Chapters 2 and 3

Chapter 2: Terms and Conditions of Service of Employees

1. What is the normal probation period for a KVS employee appointment?

a) One year b) One year, extendable to two years c) Six months d) Three years

2. Who confirms a KVS employee after probation?

a) School Principal b) Competent authority of the Sangathan c) Regional office d) Ministry of Education

3. Which pay scales are applicable to KVS employees?

a) Based on state government rules b) Central Government pay scales only c) As determined from time to time by the Sangathan d) Local municipal pay scales

4. Dearness Allowance for KVS employees is paid at what rates?

a) Local state government rates b) Central Government rates, as decided from time to time c) Fixed rates decided by school d) No DA admissible in KVS

5. City Compensatory Allowance is paid at which rates?

a) School decided rates b) State government rates c) Central Government rates, as decided from time to time d) No allowance given

6. What is the age of retirement for KVS employees?

a) 58 years b) 60 years, with possible extension c) 60 years, with extension up to 63 years on merit d) No fixed retirement age

7. What is the maximum extension allowed after retirement age?

a) 1 year b) 2 years c) 3 years with permission of Commissioner d) 5 years allowed

8. What allowance is given for children’s education to KVS employees?

a) No allowance b) Tuition fees only c) Children’s Education Allowance at Central Government rates d) Scholarship only

9. What is the policy for suspension allowance in KVS?

a) No allowance during suspension b) Full pay during suspension c) Subsistence allowance equal to leave salary on half pay d) Half basic pay only

10. Can KVS employees undertake business while suspended?

a) Yes with permission b) No employment, business or vocation allowed during suspension c) Only non-profit business allowed d) Only part-time jobs allowed

11. What is the maximum continuous leave period allowed for KVS employees?

a) 1 year b) 3 years c) 5 years d) No limit

12. What happens to increment when withheld as a penalty?

a) Lost forever b) Given next year with arrears c) May be withheld permanently or temporarily with CCA disciplinary rules d) Automatically reinstated after 6 months

13. What is the notice period for voluntary retirement after 20 years’ service?

a) 1 month b) 2 months c) 3 months written notice d) No notice required

14. What happens to pay during joining time?

a) No pay paid b) Half pay paid c) Pay of new post paid d) Old post pay plus DA and applicable allowances paid

15. Is joining time considered duty for increment purposes?

a) No b) Only half of it is c) Yes, counts for increment in time scale d) Only if approved by Commissioner

16. What is the minimum joining time allowed for transfers involving change of residence less than 1000 kms by road?

a) 5 days b) 7 days c) 10 days d) 15 days

17. In case of transfer within the same station, how much joining time is admissible?

a) None b) 1 day c) Not more than 1 day d) 3 days

18. On what grounds can an employee be transferred without consent?

a) Transfer orders from Commissioner b) Inefficiency or misbehavior only c) Request by Principal only d) Any administrative reason

19. Can two employees hold substantive appointments to the same permanent post simultaneously?

a) Yes with approval b) Yes in different shifts c) No d) Yes temporarily

20. What authority governs disciplinary actions in KVS?

a) Local school committee b) State government c) Central Civil Services (Classification, Control and Appeal) Rules, 1965 d) Ministry of Education

Chapter 3: General Structure and Principal’s Duties Relating to Accounts

21. What nature of accounting system is maintained in KVS?

a) Single entry system b) Double entry system c) Cash only system d) Manual ledger only

22. The Sangathan accounts are maintained on what basis?

a) Accrual basis b) Cash basis c) Cash basis with double entry system d) Modified cash basis

23. Who is the controlling officer for incurring expenditure?

a) Principal b) Teacher in charge c) Authority specified in the respective rules d) Local Education Committee

24. What is meant by 'Drawing and Disbursing Officer' in KVS accounts?

a) Bank Manager b) Principal only c) Officer authorized to draw and disburse claims as per rules d) Regional Finance Officer

25. What is Vidyalaya Vikas Nidhi?

a) Annual budget b) Fund merging pupil fund, maintenance and development fund and science fund c) Construction fund only d) Scholarship fund

26. In KVS, what is considered 'Works' under accounts?

a) Purchase of stationery b) Repair of equipment only c) Capital works and repairs including roads, buildings, sanitation d) Contingency expenditure

27. What types of allowances are included under 'Compensatory Allowance'?

a) Dearness Allowance only b) Transport, House Rent, City Compensatory Allowance c) Food and Clothing allowance d) Travel, Transport, House Rent, City Compensatory Allowances

28. What is 'Lien' in terms of appointments?

a) Temporary presumption b) Permanent post vacancy c) Title to hold a permanent post substantively d) Probationary status

29. How are expenses categorized in KVS accounting?

a) Fixed and variable costs b) Capital and revenue expenditure c) Revenue, capital, deposits, advances d) Only capital expenditure

30. Who prepares the annual accounts of the school?

a) Teachers collectively b) Regional Finance Officer c) Bank Manager d) Principal or authorized officer of the school

31. What records form the basis for compilation of annual accounts?

a) Attendance registers b) Cash book and ledger c) Cash book, register of adjustments, and ledger accounts d) Only bank passbook

32. What is the maximum period for which pay and allowances drawn must be disbursed to employees?

a) One week b) One month c) Ordinarily within one month d) Three months

33. When can pay and allowances be credited back as deduct expenditure?

a) If overpaid by mistake b) When undisbursed for a reasonable time or cheque cancelled c) Every fortnight d) After one year

34. Which statement shows the financial position of the school at year-end?

a) Receipts and Payments Account b) Income and Expenditure Account c) Balance Sheet d) Budget Estimate

35. The Income and Expenditure Account includes which type of transactions?

a) Capital receipts and expenditure b) Revenue transactions only c) Both capital and revenue transactions d) Contingent expenses

36. What is the 'Controlling Officer' responsible for?

a) Approving budgets only b) Auditing accounts c) Controlling incurring expenditure within delegated powers d) Maintaining attendance

37. Which funds are accounted separately in KVS accounts?

a) Only School fund b) Only Vidyalaya Vikas Nidhi c) School Fund, Vidyalaya Vikas Nidhi, Hostel Fund, Book Store Fund d) Regional and School funds

38. What is meant by 'Contingencies' in KVS accounting?

a) Major capital works b) Salaries of teachers c) Incidental expenses excluding works, stock, norms of expenditure d) Construction expenditure

39. Which form of accounts system is used in KVS?

a) Manual handwritten accounting only b) Computerized financial system only c) Combination of manual and computerized, based on double entry principle d) Only bank-based accounting

40. What types of benefits are admissible to KVS employees besides pay?

a) Only salary b) Dearness Allowance and Medical reimbursement only c) Dearness Allowance, City Compensatory Allowance, House Rent Allowance, Medical & Children’s Education Allowance d) No additional benefits

41. Can KVS employees on deputation get House Rent Assistance?

a) No b) Yes, if occupying Central Government residence excess rent is met by Sangathan c) Only if posted in same city d) Only for foreign deputation

42. What happens if an employee does not join within the joining time?

a) Pay continues normally b) No pay after expiry of joining time c) Half pay paid for 1 month more d) Pay paid on actual joining day

43. What is the maximum joining time allowed for transfers involving air travel?

a) 12 days b) 12 days maximum irrespective of distance c) 15 days d) 10 days

44. Can an employee be granted advance increment in KVS pay scale?

a) No b) Yes only after retirement c) Yes, if authority has power to create post on same pay scale d) Only for promoted officers

45. What are fees in KVS terms?

a) Payments collected for school activities b) Donations only c) Recurring or non-recurring payments received by employee from other sources approved by competent authority d) State government grants

46. What is the maximum duration for suspension pay review increase?

a) 30 days b) 6 months c) Can be increased or decreased by 50% after first 3 months d) Not reviewed

47. How is an employee’s pay fixed on transfer to a lower post?

a) Fixed minimum of lower post b) Fixed at equal or next higher stage of new post scale, maximum restricted c) Fixed at old post pay always d) Fixed by Ministry

48. Which authority fixes pay increment withholding?

a) Principal b) School Committee c) Competent authority empowered to withhold under disciplinary rules d) Regional Finance Officer

49. What does 'Drawal of Increment' mean?

a) Bringing pay to minimum scale b) Reward on work c) Regular advancement in pay scale unless withheld d) Extra pay for promotion

50. How are disciplinary removals treated in terms of pay?

a) Pay continues until final order b) Pay stopped immediately c) Pay and allowances cease from date of dismissal or removal d) Paid half salary only