Introduction

The Kerala Public Service Commission (Kerala PSC) conducts various competitive exams for recruitment into different government departments in the state of Kerala. One such crucial examination is for the post of Divisional Accountant in the Kerala State Electricity Board (KSEB). The Paper II of this examination focuses on the Kerala Public Works Account Code, which is an essential subject for candidates aspiring to work in accounting and financial management roles in government departments.

This article provides a detailed analysis of the previous question paper (Paper Code: 109/2016) conducted on 30th August 2016. Understanding the pattern, syllabus, and nature of questions in this paper will help future aspirants prepare effectively.

Exam Overview

• Exam Name: Divisional Accountant - KSEB - Paper II
• Conducted by: Kerala Public Service Commission (Kerala PSC)
• Paper Code: 109/2016
• Date of Test: 30th August 2016
• Subject: Kerala Public Works Account Code
• Year: 2016
• Category: Previous Year Question Paper

Exam Pattern & Syllabus

The Paper II primarily focuses on the Kerala Public Works Account Code (KPWAC), which governs the financial administration of public works in Kerala. The syllabus includes topics related to accounting principles, financial procedures, audit mechanisms, budgetary control, and public works expenditure management.

Exam Pattern:

• Type of Questions: Objective Multiple Choice Questions (MCQs)
• Total Marks: 100
• Duration: 1 hour 15 minutes
• Medium of Exam: English
• Negative Marking: As per Kerala PSC norms

Key Topics Covered:

1.General Principles of Government Accounting

• Basic concepts of public finance
• Classification of transactions
• Receipt and expenditure

2. Kerala Public Works Account Code (KPWAC)

• Structure and importance of KPWAC
• Rules governing the execution of public works
• Duties and responsibilities of Divisional and Sub-divisional officers
• Types of contracts and tenders in public works

3. Financial Management in Public Works

• Budgeting and estimation
• Cash flow management
• Reconciliation of accounts
• Internal audits and external audits

4. Work Measurement and Payments

• Measurement book (MB) maintenance
• Recording of works
• Contractor payments and deductions
• Handling of advances and deposits

5. Audit and Inspection Procedures

• Role of Accountant General
• Internal controls in public works
• Common financial irregularities and remedial measures

Analysis of Previous Year Question Paper (109/2016)

The 2016 question paper consisted of 100 multiple-choice questions (MCQs) covering all major aspects of Kerala Public Works Account Code. Below is an analysis based on the difficulty level and distribution of questions.

Difficulty Level Breakdown