Postal Volume VI Part 3 – Rule-wise Study Material & Question Bank for PA/SA Exams 2025

POSTAL MANUAL VOLUME VI (Part III)

(One Chapter with 85 Rules)

(Updated Copy)

PREFACE

Postal Manual, Volume VI contains special regulations for the Post offices.

PART III—Sub-Accounts, Accounts in Post Offices, Duties of Postmen and Letterbox Attendants

CHAPTER: 1

1. Supervision of subordinate offices by postmaster. —

(1) The Postmaster is not only responsible for the correctness of the accounts rendered by the subordinate offices, but he should also ascertain from their accounts whether the subordinate postmasters understand and perform their duties in an efficient manner.

The HO shall check the SO/BO accounts by accessing the data online. No need for taking print outs for rendering accounts to HO by SOs. The Postmaster concerned shall have to nominate such employees and role be authorized. It is the duty of the Postmaster to ensure check on day to day basis and raise such objections deemed fit and also raise tickets with TCS.

Postmaster is expected to bring to the notice of the Superintendent or Sub Divisional Inspector any laxity or continued or repeated irregularity noticed by him, and to report to the Superintendent the names of subordinate post-masters who are incompetent.

(2) If he has reason to doubt a subordinate postmaster's -honesty, e.g., if he believes that credit is not given for postage recovered on insufficiently taxed articles, or that money is otherwise misappropriated he should communicate his suspicions to the Superintendent or sub Divisional Inspector. The postmaster should always be prepared to co-operate with the Superintendent in applying test to detect fraud, prevent detention to articles, and the like.

Note: The duties prescribed in this volume to Post Master shall be performed by Dy PM/APM in charge of sub account section in larger offices like GPO & gazette HPOs.

Got it! Here are the 10 objective-type questions again, now formatted with lettered options (a, b, c, d) and the answer indicated with "Ans.":

1.  According to the rule, what is one of the primary responsibilities of a Postmaster regarding subordinate offices' accounts?

    a. Preparing the accounts for subordinate offices.

    b. Ensuring the accounts are submitted on time.

    c. Verifying the correctness of the accounts and the subordinate postmasters' understanding of their duties.

    d. Collecting the accounts from subordinate offices in person.

    Ans. c

2.  How should a Head Office (HO) check the accounts of Sub Offices (SO) and Branch Offices (BO) according to the updated procedure?

    a. By receiving printed copies of the accounts.

    b. By physically visiting the subordinate offices.

    c. By accessing the data online.

    d. By sending a representative to audit the accounts.

    Ans. c

3.  Who is responsible for nominating employees and authorizing their roles for online account checking in the HO?

    a. The Superintendent.

    b. The Sub Divisional Inspector.

    c. The Postmaster concerned.

    d. TCS.

    Ans. c

4.  What is the expected frequency for a Postmaster to check the accounts of subordinate offices?

    a. Weekly.

    b. Monthly.

    c. On a day-to-day basis.

    d. As and when time permits.

    Ans. c

5.  If a Postmaster identifies irregularities in the accounts, what action should they take?

    a. Ignore minor discrepancies.

    b. Only inform the subordinate postmaster.

    c. Raise objections and tickets with TCS.

    d. Correct the errors themselves.

    Ans. c

6.  To whom should a Postmaster report any continued or repeated irregularities noticed in the subordinate offices?

    a. The Chief Postmaster General.

    b. The Senior Postmaster.

    c. The Superintendent or Sub Divisional Inspector.

    d. The Finance Department.

    Ans. c

7.  What action is a Postmaster expected to take if they notice a subordinate postmaster is incompetent?

    a. Provide them with additional training.

    b. Transfer them to a different role.

    c. Report their name to the Superintendent.

    d. Issue a warning letter.

    Ans. c

8.  If a Postmaster suspects a subordinate postmaster's honesty, what should be their immediate course of action?

    a. Conduct a personal investigation.

    b. Directly confront the subordinate postmaster.

    c. Communicate their suspicions to the Superintendent or Sub Divisional Inspector.

    d. Wait for concrete evidence before taking any action.

    Ans. c

9.  The rule emphasizes the Postmaster's role in cooperating with the Superintendent in which of the following activities?

    a. Processing mail efficiently.

    b. Conducting staff meetings.

    c. Detecting fraud and preventing detention of articles.

    d. Managing stamp inventory.

    Ans. c

10. In larger offices like GPO and gazetted HPOs, who performs the duties prescribed to the Postmaster in this rule regarding the sub-account section?

    a. The Head Postmaster.

    b. The Assistant Postmaster (APM) in charge.

    c. The Superintendent.

    d. The Divisional Head.

    Ans. b

Okay, here are a few more objective-type questions based on the same rule about the Postmaster's supervision of subordinate offices:

11. What should the Postmaster ascertain from the accounts of subordinate offices, in addition to their correctness?

    a. The volume of transactions handled.

    b. Whether the subordinate postmasters understand and perform their duties efficiently.

    c. The availability of necessary stationery.

    d. The punctuality of the subordinate staff.

    Ans. b

12. What is the implication of the note provided at the end of the rule regarding larger offices?

    a. Postmasters in larger offices have fewer supervisory responsibilities.

    b. The duties are entirely delegated to the Superintendent in larger offices.

    c. A designated Deputy Postmaster (Dy PM) or Assistant Postmaster (APM) in charge of the sub-account section handles these duties.

    d. Subordinate offices in larger setups are exempt from this supervision.

    Ans. c

13. If a Postmaster has reason to believe that credit is not being given for postage recovered on insufficiently taxed articles, what should they do?

    a. Personally investigate and collect the outstanding amount.

    b. Issue a memo to all subordinate postmasters.

    c. Communicate their suspicions to the Superintendent or Sub Divisional Inspector.

    d. Adjust the accounts at the Head Office level.

    Ans. c

14. The Postmaster's duty to check accounts on a day-to-day basis aims to:

    a. Increase the workload of subordinate postmasters.

    b. Ensure timely submission of reports to higher authorities.

    c. Facilitate early detection of errors and irregularities.

    d. Prepare for monthly audits.

    Ans. c

15. Raising tickets with TCS by the Postmaster is related to:

    a. Issues with postal articles.

    b. Technical problems with the online account access.

    c. Staff grievances in subordinate offices.

    d. Requests for additional stationery.

    Ans. b

2. Examination of B. O. daily transaction report in sub-offices. —

(1) The S.P.M. must—

(a)examine all the System generated daily transaction reports received from B. Os in direct account with the S.O. and satisfy himself that they have been properly prepared and filled up, that the closing balances agree, and that they have been properly disposed of;

Note: SPM to check System generated Daily Report of BOs by invoking ZFR_DAY_NEW and see whether all the vouchers are received w.r.t. the transactions reflected in System generated Daily Reports.

(b)After implementation of CSI, every office has become independent unit. The data is automatically updated and reflected in SAP, which can be accessed from any place. Accounting is automatically done. Therefore, the maintenance of BO summary and SO summary is discontinued. However, BO is under SPM and the SO is under HO Postmaster respectively.

(c)However, in non-CSI offices, the following procedure is to be followed.

i)Compare the balance (as entered in the B.O. Daily Account/Daily Transaction report by the B.Os with the balances shown    against     them    in    the     B.O.    Summary    (Form A. C. G. 3 (a));

(ii)Satisfy him by a comparison of the entries in daily accounts with those in the B.O. summary, that the daily accounts have been correctly copied into the B.O. summary;

(iii)Verify every day each item of postage in transit shown against each B.OS in the summary by a comparison with the pencil copies of the B.O. slips on record; and

(iv)Personally, enter in the prescribed columns of the B.O. summary the amounts of cash (including stamps) in transit between the S.O. and its BOS. He will be personally responsible that the totals below columns 30to 33 of the B.O. summary are correctly made, and that the entries in columns 31 and 34 of the sub-office account are correctly transferred from the B.O. summary.

(2) The System generated daily transaction reports must be signed by the

S.P.M. Should any suspicious alterations or erasures be noticed in a, System generated daily transaction report, the S.P.M. must at once enquire into the matter and report in this regard be submitted to Divisional head/Sub divisional head to take up immediate inquiry in the matter.

Alright, let's generate some objective-type questions based on the rules you've provided regarding the examination of Branch Office (BO) daily transaction reports in Sub-Offices (SO).

16. According to the rule, what is the primary responsibility of the Sub-Postmaster (SPM) concerning the System generated daily transaction reports from BOs in direct account with the SO?

    a. To forward them to the Head Office without examination.

    b. To ensure they are filed correctly for audit purposes.

    c. To examine them for proper preparation, correct closing balances, and proper disposal.

    d. To only check the closing balances.

    Ans. c

17. What action should the SPM take after examining the System generated daily transaction reports from BOs?

    a. Send a summary to the BOs.

    b. File them without any further action.

    c. Sign them.

    d. Make copies for all staff.

    Ans. c

18. What is the purpose of the SPM invoking ZFR_DAY_NEW as mentioned in the note?

    a. To generate new daily transaction reports for BOs.

    b. To check if all vouchers are received concerning the transactions reflected in the System generated Daily Reports.

    c. To update the closing balances of the BOs.

    d. To authorize transactions made by the BOs.

    Ans. b

19. Following the implementation of CSI, what happened to the maintenance of BO summary and SO summary?

    a. It became mandatory for better tracking.

    b. It is still followed in all offices.

    c. It was discontinued due to automatic data updates in SAP.

    d. It is now the responsibility of the Branch Postmaster.

    Ans. c

20. In non-CSI offices, how should the SPM verify the balance entered in the BO Daily Account/Daily Transaction report?

    a. By contacting the Branch Postmaster directly.

    b. By comparing it with the balances shown in the BO Summary (Form A. C. G. 3 (a)).

    c. By recalculating all the transactions.

    d. By waiting for the monthly reconciliation.

    Ans. b

21. In non-CSI offices, what should the SPM ensure by comparing entries in daily accounts with those in the BO summary?

    a. That all entries are countersigned by a witness.

    b. That the daily accounts have been correctly copied into the BO summary.

    c. That the BO summary is prepared by the Branch Postmaster.

    d. That there are no transactions exceeding a certain limit.

    Ans. b

22. In non-CSI offices, how should the SPM verify each item of postage in transit shown against each BO in the summary?

    a. By physically visiting each Branch Office.

    b. By checking the entries in the sub-office account.

    c. By a comparison with the pencil copies of the BO slips on record.

    d. By confirming with the mail department.

    Ans. c

23. In non-CSI offices, who is personally responsible for entering the amounts of cash (including stamps) in transit in the prescribed columns of the BO summary?

    a. The Branch Postmaster.

    b. The Accountant at the Head Office.

    c. The Sub-Postmaster (SPM).

    d. A designated clerk in the Sub-Office.

    Ans. c

24. In non-CSI offices, what is the SPM personally responsible for regarding the totals of columns 30 to 33 of the BO summary?

    a. Ensuring they are approved by the Inspector.

    b. Ensuring they are correctly made.

    c. Ensuring they are tallied with the SO summary.

    d. Ensuring they are written in ink.

    Ans. b

25. If the SPM notices any suspicious alterations or erasures in a System generated daily transaction report, what immediate action must be taken?

    a. Correct the alterations and initial them.

    b. Ignore minor alterations.

    c. At once enquire into the matter and report it to the Divisional head/Sub divisional head.

    d. Inform the Branch Postmaster to provide a clarification.

    Ans. c

3. Relations of sub and branch offices to their account offices.—

Sub and branch offices exchange account and B.O. bags, respectively with their account offices daily. In case of non CSI offices, The transactions of BO and SO are to be added at HO to concern GL Codes manually while submitting accounts.

Okay, let's craft some objective-type questions based on the rule you provided regarding the relations of sub and branch offices to their account offices.

26. According to the rule, what type of bags do Sub-Offices (SO) exchange with their account offices daily?

    a. Mail bags.

    b. Parcel bags.

    c. Account bags.

    d. Cash bags.

    Ans. c

27. According to the rule, what type of bags do Branch Offices (BO) exchange with their account offices daily?

    a. Registered bags.

    b. Insured bags.

    c. B.O. bags.

    d. Cash bags.

    Ans. c

28. With whom do Sub-Offices and Branch Offices exchange their respective bags on a daily basis?

    a. Other Sub-Offices.

    b. Head Offices.

    c. Their account offices.

    d. Railway Mail Service (RMS).

    Ans. c

29. In the context of non-CSI offices, where are the transactions of BO and SO added to the relevant General Ledger (GL) Codes?

    a. At the respective Sub-Offices and Branch Offices.

    b. At the Divisional Office.

    c. At the Head Office.

    d. At the Circle Office.

    Ans. c

30. In non-CSI offices, how are the transactions of BO and SO added to the GL Codes?

    a. Automatically by the system.

    b. Electronically through a shared database.

    c. Manually.

    d. Through a third-party accounting software.

    Ans. c

4. Short receipt of vouchers by account office.—

(1) If a voucher that is required in support of an entry in a System generated daily transaction report, whether to credit or debit of the subordinate office, is not received in the account office, the sub or branch postmaster, as the case maybe, should be called upon, in the next S.O. slip or B.O. slip generated in SAP sent to him, to submit the required voucher without delay; but the item should be admitted pending the result of the reference to the subordinate office.

(2)Whenever a voucher is wanting, a remark should be written by the sub- account Assistant, on the System generated daily transaction report against the particulars of the missing document, and attested by the initials both of the sub-account Assistant and the postmaster of the account office. A note of the irregularity should also be made in the error book.

(3)In the case of an item for which the sub or branch postmaster has claimed credit, if the voucher is not submitted in immediate response to the call, or if on explanation is afforded by him for withholding it, the case should immediately be brought to the notice of the Superintendent or Sub Divisional Inspector as the case may require, and any delay in obtaining the missing document reported to him, who will take appropriate action for obtaining the response/documents from the concerned S.O./B.O.

Okay, let's formulate some objective-type questions based on the rules concerning short receipt of vouchers by the account office.

31. What should the account office do if a necessary voucher supporting an entry in a System generated daily transaction report from a subordinate office is missing?

    a. Reject the entire transaction report.

    b. Immediately debit the subordinate office for the missing amount.

    c. Call upon the sub or branch postmaster via the next S.O. slip or B.O. slip to submit the voucher without delay, while admitting the item pending the response.

    d. Send a registered letter demanding the voucher within 24 hours.

    Ans. c

32. Where should a remark about a missing voucher be written on the System generated daily transaction report?

    a. On a separate ملاحظة sheet attached to the report.

    b. In the error book only.

    c. Against the particulars of the missing document on the report itself.

    d. In the dispatch register of the account office.

    Ans. c

33. Who should attest the remark made on the System generated daily transaction report regarding a missing voucher?

    a. Only the Postmaster of the account office.

    b. Only the sub-account Assistant.

    c. Both the sub-account Assistant and the Postmaster of the account office.

    d. The Postmaster of the subordinate office.

    Ans. c

34. Besides noting it on the System generated daily transaction report, where else should an irregularity of a missing voucher be recorded?

    a. In the audit register.

    b. In the error book.

    c. In the personal file of the concerned postmaster.

    d. In the daily abstract.

    Ans. b

35. If a sub or branch postmaster has claimed credit for an item, and the voucher is not submitted promptly or no explanation is provided for withholding it, to whom should the case be immediately reported?

    a. The Chief Postmaster General.

    b. The Senior Postmaster of the account office.

    c. The Superintendent or Sub Divisional Inspector.

    d. The Circle Head of the Department.

    Ans. c

36. Who is responsible for taking appropriate action to obtain the missing voucher/response from the concerned S.O./B.O. in case of a delay?

    a. The Postmaster of the account office.

    b. The sub-account Assistant.

    c. The Superintendent or Sub Divisional Inspector.

    d. The audit team.

    Ans. c

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5. Inadmissible vouchers.—

If any document attached to a System generated daily transaction report is inadmissible on account of any irregularity in its preparation or is not duly signed, etc., a revised document should be called for, or the document should be returned for rectification, entered in the place for remarks of the next S.O. or B.O. slip sent to the subordinate office; but the item to which it relates should be admitted and included in the accounts of the account office as usual, pending the result of the reference to the sub or branch postmaster. If the revised voucher is not resubmitted immediately, the procedure prescribed in the preceding rule should be followed.

Alright, let's create some objective-type questions based on the rules regarding inadmissible vouchers attached to System generated daily transaction reports.

37. If a document attached to a System generated daily transaction report is found to be inadmissible, what initial action should the account office take?

    a. Reject the entire transaction report.

    b. Immediately debit the subordinate office for the amount related to the voucher.

    c. Call for a revised document or return the original for rectification via the next S.O. or B.O. slip.

    d. File the inadmissible voucher separately for future reference.

    Ans. c

38. Where should the details of an inadmissible voucher (e.g., reason for inadmissibility, request for revision) be recorded when communicating with the subordinate office?

    a. In a separate letter.

    b. In the error book of the account office.

    c. In the place for remarks of the next S.O. or B.O. slip sent to the subordinate office.

    d. On a attached to the inadmissible voucher.

    Ans. c

39. What should happen to the item related to an inadmissible voucher in the accounts of the account office while awaiting a revised or rectified document?

    a. It should be kept in a suspense account.

    b. It should be rejected and not included in the accounts.

    c. It should be admitted and included in the accounts as usual.

    d. It should be provisionally included with a clear indication of the pending voucher.

    Ans. c

40. What procedure should be followed if the revised voucher for an inadmissible document is not resubmitted immediately by the subordinate office?

    a. Issue a warning to the concerned postmaster.

    b. Write a letter to the Circle Head.

    c. The procedure prescribed for short receipt of vouchers (as in the preceding rule).

    d. Adjust the accounts based on the available information.

    Ans. c

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6. Unnecessary remittances of cash to be avoided.—

The unnecessary transmission of cash between, post offices must be carefully guarded against. All payments, including the disbursing of pay shall be made by electronically signed payment advices for direct credit through POSB/Bank accounts. Provided that a one-time relaxation may be granted for payment by other recognized mode in cases of hardship where the reasons are duly approved by the Head of the Department and the Financial Advisor. Hence the cash payment through Acquaintance rolls by taking signature in physical copy on affixing the Revenue stamp, stands discontinued.

Alright, let's generate some objective-type questions based on the rule regarding the avoidance of unnecessary cash remittances between post offices.

41. According to the rule, what should be carefully guarded against concerning transactions between post offices?

    a. Delays in processing electronic transfers.

    b. Unnecessary transmission of cash.

    c. Frequent communication regarding account discrepancies.

    d. The use of physical vouchers for payments.

    Ans. b

42. How should all payments, including the disbursing of pay, ideally be made according to the rule?

    a. Through physical cash remittances with proper receipts.

    b. By money order.

    c. By electronically signed payment advices for direct credit through POSB/Bank accounts.

    d. By cheque issued by the Head Office.

    Ans. c

43. What is the standard method for disbursing pay as per this rule?

    a. Cash payment via acquaintance rolls.

    b. Cheque payments.

    c. Electronically signed payment advices for direct credit.

    d. Postal Order.

    Ans. c

44. Under what specific conditions might a one-time relaxation be granted for payment by a recognized mode other than direct credit?

    a. For amounts below a certain threshold.

    b. When electronic systems are temporarily unavailable.

    c. In cases of hardship where the reasons are duly approved by the Head of the Department and the Financial Advisor.

    d. For payments to temporary staff.

    Ans. c

45. What specific method of cash payment has been discontinued according to this rule?

    a. Payments made through postal life insurance.

    b. Cash payment through Acquaintance rolls by taking signature in physical copy on affixing the Revenue stamp.

    c. Cash payments for small value transactions.

    d. Cash payments to pensioners.

    Ans. b

Let me know if you'd like more questions related to this rule!

7. Cash office.—

(1) A cash office is a S.O. which in addition to its performing the ordinary work of a S.O. serves as a depot for cash, which it supplies to, or receives from other sub-offices. A S.O. may remit surplus cash direct to its cash office, and also indent on it direct for funds up to the monthly limit fixed by the Superintendent, but when this limit is reached the authority of the H.O. must be obtained for further drawings in the month in question. The cash office should see that the prescribed limit is not exceeded, by maintaining a record of the remittances made to an office in a separate error book which should be checked and initialed by the head of the office daily.

(2)A S.O. that can supply funds to, or receive surplus cash from, other S.Os in its vicinity more conveniently than the H.O. will, as a general rule, be made cash office. Ordinarily every S.O. situated at a treasury station or having transactions with Bank will be required to act as a cash office, but the Superintendent's sanction is required in each case.

(3)The H.O. may also order any S.O. that is not a regularly constituted cash office, to supply funds to, or receive cash from, another S.O. whether both the S.Os are in account with the same H.O. or not; but each such case must be reported to the Superintendent, unless the H.O. is acting at the instance of the Superintendent.

Note: In cases of exigencies, Supdt will assign above and below roles to the SPM of these SOs through IM Portal (i.e. Cash Office and SO which will be mapped to it) and to change it in the system/CSI by invoking ZFWF.

Alright, let's generate some objective-type questions based on the rules concerning Cash Offices.

46. What is a Cash Office, according to the rule?

    a. A Head Office that manages the finances of all subordinate offices.

    b. A specialized branch office dealing only with cash transactions.

    c. A Sub-Office that, in addition to its regular duties, serves as a cash depot for other sub-offices.

    d. Any Sub-Office that has a significant volume of cash transactions.

    Ans. c

47. To whom can a Sub-Office remit surplus cash directly?

    a. The Head Office only.

    b. The Circle Office.

    c. Its designated Cash Office.

    d. Any other Sub-Office with a higher cash balance.

    Ans. c

48. Up to what limit can a Sub-Office directly indent on its Cash Office for funds within a month, without prior approval from the Head Office?

    a. There is no fixed monthly limit.

    b. Up to a limit fixed by the Circle Head.

    c. Up to a monthly limit fixed by the Superintendent.

    d. Up to 50% of its average monthly expenditure.

    Ans. c

49. What is required for a Sub-Office to draw further funds from its Cash Office in a month after reaching the Superintendent's fixed limit?

    a. A written request to the Cash Office.

    b. The authority of the Head Office.

    c. Approval from the Divisional Head.

    d. Clearance from the audit department.

    Ans. b

50. How should a Cash Office monitor that the prescribed monthly limit for remittances to a Sub-Office is not exceeded?

    a. By verbally communicating with the Sub-Office.

    b. By maintaining a record of the remittances in a separate error book.

    c. By checking the daily transaction reports of the Sub-Office.

    d. By reviewing the monthly cash account of the Sub-Office.

    Ans. b

51. Who should check and initial the record of remittances maintained by the Cash Office in the separate error book?

    a. The head of the subordinate office receiving the cash.

    b. The Superintendent.

    c. The head of the Cash Office daily.

    d. A designated clerk in the Cash Office.

    Ans. c

52. What is a general criterion for designating a Sub-Office as a Cash Office?

    a. Having the largest number of staff.

    b. Being located in a major city.

    c. Its convenience in supplying funds to or receiving surplus cash from other Sub-Offices in its vicinity compared to the Head Office.

    d. Having the oldest establishment date.

    Ans. c

53. Which type of Sub-Office will ordinarily be required to act as a Cash Office?

    a. Every Sub-Office with more than ten Branch Offices under it.

    b. Every Sub-Office situated at a treasury station or having transactions with a Bank.

    c. Every Sub-Office that handles pension payments.

    d. Every Sub-Office located in a rural area.

    Ans. b

54. Whose sanction is specifically required for a Sub-Office situated at a treasury station or having transactions with a Bank to act as a Cash Office?

    a. The Head Office.

    b. The Circle Head.

    c. The Superintendent's sanction.

    d. The Financial Advisor.

    Ans. c

55. Under what circumstances can a Head Office order a non-regularly constituted Cash Office to supply funds to or receive cash from another Sub-Office?

    a. Only if both Sub-Offices are in account with a different Head Office.

    b. Only for amounts exceeding the regular Cash Office's limit.

    c. The Head Office may do so, but each such case must be reported to the Superintendent, unless the H.O. is acting at the Superintendent's instance.

    d. Only with the mutual consent of both Sub-Offices involved.

    Ans. c

56. According to the note, in cases of exigencies, who will assign the roles of Cash Office and the Sub-Offices mapped to it?

    a. The Head of the Department.

    b. The Financial Advisor.

    c. The Superintendent through IM Portal.

    d. The Circle Head through a written order.

    Ans. c

57. According to the note, which function should be invoked in the system/CSI to change the mapping of Cash Offices and their linked Sub-Offices?

    a. ZFR_DAY_NEW

    b. ZFWF

    c. SAP_UPDATE

    d. IM_CHANGE

    Ans. b

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8. Check of remittances between the account office and its subordinate offices. —

(1) The Postmaster must see that the procedure prescribed in the rules regarding the receipt and despatch of remittances is thoroughly understood and systematically followed by the treasurer and Sub- Account Assistant.

(2)Cash transfer to other offices should invariably be done through workflow only and not by voucher postings. Cash received through workflow should be acknowledged by the receiver office on receipt of Cash, failing which DOP Cash of the receiver office will not be debited, i.e., balance will not be raised. Instances were noticed where cash receipt was posted manually and resultantly Cash in transit of the sender office is outstanding. Any lapse in these procedures will lead to different closing balances in ZFR_DAY_NEW and ZFBL3N.

(3)In case of Non-CSI (SO or BO being Tnf locations, if any) where cash office/DDO is CSI enabled, cash remittance should be sent through RSAO GL till it be a CSI office. On acknowledging by the Tnf location by the SO or BO daily account, the postmaster of cash office/ DDO nullify the entry and item will be paired.

Note: Treasurer shall check Cash in Transit through T-code ZFBL3N in GL code 4867100000 of such offices mapped to HO.

Alright, let's generate some objective-type questions based on the rules concerning the check of remittances between the account office and its subordinate offices.

58. According to the rule, what must the Postmaster ensure regarding the procedures for receiving and dispatching remittances?

    a. That these procedures are only followed during working hours.

    b. That only senior staff members are involved in these processes.

    c. That the treasurer and Sub-Account Assistant thoroughly understand and systematically follow the prescribed rules.

    d. That a separate register is maintained for all remittances.

    Ans. c

59. How should cash transfers to other offices invariably be done according to the updated procedure?

    a. Through manual voucher postings.

    b. Through physical exchange of cash with proper acknowledgement slips.

    c. Through workflow only and not by voucher postings.

    d. Through registered mail.

    Ans. c

60. What is the consequence if the receiver office fails to acknowledge cash received through workflow?

    a. The sender office will not be able to initiate further remittances.

    b. The DOP Cash of the receiver office will not be debited, meaning the balance will not be raised.

    c. A penalty will be levied on the receiver office.

    d. The transaction will be reversed automatically.

    Ans. b

61. What issue arises if cash receipt is posted manually instead of through workflow?

    a. The receiver office's accounts will show an incorrect balance.

    b. The sender office's Cash in transit will remain outstanding.

    c. The workflow system will become overloaded.

    d. The daily transaction reports will not be generated.

    Ans. b

62. What is the potential consequence of any lapse in following the prescribed procedures for cash remittances?

    a. Delays in salary payments.

    b. Different closing balances in ZFR_DAY_NEW and ZFBL3N.

    c. Suspension of online transaction facilities.

    d. Increased audit scrutiny.

    Ans. b

63. In the case of Non-CSI Sub-Offices (SO) or Branch Offices (BO) that are Treasury Node Functionality (Tnf) locations, and their Cash Office/Drawing and Disbursing Officer (DDO) is CSI enabled, how should cash remittance be sent?

    a. Through the normal workflow process.

    b. Through manual voucher posting with physical cash transfer.

    c. Through RSAO GL until the Tnf location becomes a CSI office.

    d. By demand draft.

    Ans. c

64. When a Non-CSI Tnf location acknowledges the cash remittance in their daily account, what action should the Postmaster of the CSI-enabled Cash Office/DDO take?

    a. Generate a receipt voucher.

    b. Send a confirmation email.

    c. Nullify the entry, and the item will be paired.

    d. Update the cash book manually.

    Ans. c

65. According to the note, which T-code should the Treasurer use to check Cash in Transit for offices mapped to the Head Office?

    a. ZFR_DAY_NEW

    b. ZFBL3N

    c. RSAO_GL

    d. IM_PORTAL

    Ans. b

66. In which General Ledger (GL) code should the Treasurer check Cash in Transit for offices mapped to the Head Office using the specified T-code?

    a. 1010100000

    b. 4867100000

    c. 5200200000

    d. 3999999999

    Ans. b

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9. Limits for remittances by various modes of conveyance.—

(1)Different modes of transport for remittances of cash are railways, motor vehicles, tongas, boats etc. The limits for remittances by various modes of conveyance is amended as under:

(a)Loose cash through departmental employeeRs.5 lakh 

(b)Departmental MMS with Multi Tasking Staff (MTS) in addition to driver for conveyance of cash in cash bags enclosed in account bag Rs.20 lakh

(c)(i) Hired MMS with Multi Tasking Staff ((MTS) in addition to driver for conveyance of cash in cash bags enclosed in account bag within city limits Rs. 5 lakh

(ii) Hired MMS with Multi Tasking Staff ((MTS) in addition to driver for conveyance of cash in cash bags enclosed in account bag outside city limits Rs. 2 lakh

(d)RMS section/Railways by TVP through cash bag enclosed in account bag Rs. 2 lakh

(e)Account bag handed over to carrier in weighment system/ Road transportRs.40, 000/-

(f)Under armed escort No limit

(g)Cash through departmental employee accompanied by another departmental employeeRs.10 lakh

(h)Cash through Branch Postmaster / Assistant Branch Postmaster or Dak SevakRs. 1 lakh

(i)Cash through BPM/ABPM or Dak Sewak accompanied by another BPM /ABPM or Dak SewakRs. 2 1akh

(2)The above line limits will also apply mutatis mutandis to HRO/SRO (RMS Offices) as well as Branch Offices.

(3)The proposed limits are the maximum limits and this can be curtailed by the Heads of Circle on the basis of discussions with the local police authorities depending upon the law and order situation of that particular place.

(4)The increased line limits shall be reviewed after every one year and this review will include the aspects of adequacy of the revised limits.

Alright, let's generate some objective-type questions based on the rules specifying limits for remittances by various modes of conveyance.

67. What is the maximum limit for remitting loose cash through a departmental employee?

    a. ₹1 lakh

    b. ₹2 lakh

    c. ₹5 lakh

    d. ₹10 lakh

    Ans. c

68. What is the maximum limit for cash remittance using Departmental MMS with an MTS in addition to the driver, with cash in cash bags enclosed in an account bag?

    a. ₹5 lakh

    b. ₹10 lakh

    c. ₹20 lakh

    d. No limit

    Ans. c

69. What is the maximum limit for cash remittance using a hired MMS with an MTS and a driver within city limits, with cash in cash bags enclosed in an account bag?

    a. ₹2 lakh

    b. ₹5 lakh

    c. ₹10 lakh

    d. ₹20 lakh

    Ans. b

70. What is the maximum limit for cash remittance using a hired MMS with an MTS and a driver outside city limits, with cash in cash bags enclosed in an account bag?

    a. ₹1 lakh

    b. ₹2 lakh

    c. ₹5 lakh

    d. ₹20 lakh

    Ans. b

71. What is the maximum limit for cash remittance via RMS section/Railways by TVP through a cash bag enclosed in an account bag?

    a. ₹40,000

    b. ₹1 lakh

    c. ₹2 lakh

    d. ₹5 lakh

    Ans. c

72. What is the maximum limit for an account bag handed over to a carrier in the weighment system/Road transport?

    a. ₹20,000

    b. ₹40,000

    c. ₹1 lakh

    d. ₹2 lakh

    Ans. b

73. What is the limit for cash remittance under armed escort?

    a. ₹20 lakh

    b. ₹40 lakh

    c. ₹1 crore

    d. No limit

    Ans. d

74. What is the maximum limit for cash remittance through a departmental employee accompanied by another departmental employee?

    a. ₹2 lakh

    b. ₹5 lakh

    c. ₹10 lakh

    d. ₹20 lakh

    Ans. c

75. What is the maximum limit for cash remittance through a Branch Postmaster (BPM) / Assistant Branch Postmaster (ABPM) or Dak Sevak?

    a. ₹20,000

    b. ₹40,000

    c. ₹1 lakh

    d. ₹2 lakh

    Ans. c

76. What is the maximum limit for cash remittance through a BPM/ABPM or Dak Sevak accompanied by another BPM/ABPM or Dak Sevak?

    a. ₹1 lakh

    b. ₹2 lakh

    c. ₹5 lakh

    d. ₹10 lakh

    Ans. b

77. To which other offices do the specified remittance limits also apply?

    a. Only Head Record Offices (HROs).

    b. Only Sub Record Offices (SROs).

    c. Head Record Offices (HROs), Sub Record Offices (SROs) (RMS Offices), as well as Branch Offices.

    d. Only Departmental Sub-Offices.

    Ans. c

78. Who has the authority to curtail the proposed maximum remittance limits?

    a. The local police authorities.

    b. The Department of Posts headquarters.

    c. The Heads of Circle, based on discussions with local police and the law and order situation.

    d. The Chief Postmaster General.

    Ans. c

79. How frequently will the increased remittance limits be reviewed?

    a. Every six months.

    b. After every two years.

    c. After every one year.

    d. As and when deemed necessary by the Ministry of Finance.

    Ans. c

80. What aspects will be included in the review of the increased remittance limits?

    a. Only the total amount of remittances made.

    b. Only the number of instances of cash loss during transit.

    c. The aspects of adequacy of the revised limits.

    d. The efficiency of the transportation modes used.

    Ans. c

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10. Regulation of funds for sub-offices.—

(1) One of the most important duties of a head postmaster is to make satisfactory arrangements to provide his sub- offices with funds and relieve them of collections in excess of their authorized maximum balances.

(2)In the case of sub-offices situated at treasury/bank stations, he should arrange with the district treasury or bank stations or bank at the beginning of every month, to have money placed in the local treasury/bank at credit of the S.P.M. at fixed intervals of a week or fort night, sufficient to meet his probable requirement during that period. He should watch the drawings from each treasury, or Bank and take early steps, if necessary, to place additional funds at credit of the S.P.M.

(3)In the case of other S.Os the head postmaster must either himself carry out, or see that effect is given to the arrangements made by the Superintendent for supplying them with funds and removing their surplus collections. The Superintendent will prescribe the method in which each S.O. not situated at treasury/bank station is ordinarily to be supplied with funds, and in which it is ordinarily to remit surplus funds, as well as the method to be used for special emergencies; and the procedure laid down by him must be strictly followed.

(4)Whenever it is necessary, whether in accordance which the general procedure laid down by the Superintendent or to meet a special emergency, for the H.O. to make or order a remittance to a S.O. or to order a S.O. to remit its surplus cash to its cash office or H.O. or another S.O. or the treasury/bank, the head postmaster must enter the necessary orders on the Daily Transaction Report generated in SAP in the place provided for and sign the entry.

(5)If a requisition for cash is received from a S.O. which ordinarily receives from the public and other sources more money than it pays away, the requisition should not be complied with unless the cash balance has fallen below the fixed minimum. A remittance to it should be made or ordered, requisition on the ground of existing liabilities, payment of which is deferred only for want of money; but whenever the cash balance of an office that ordinarily pays away to the public and other offices more money than it receives falls below the fixed minimum, a remittance to it should be made or ordered, whether a requisition for cash has been received from the S.P.M. or not. In the case of S.Os which deal direct in regard to cash remittances with other S.Os the head postmaster must carefully watch their balances and the amounts drawn or remitted, with reference to details of drawings furnished on the reverse of the S.O. daily account as required by rule 32. In case of CSI offices, on the reverse side of System generated Daily transaction report furnishing of drawings need not to be entered manually, since the entries are being updated automatically.

(6)As a general rule, the amount of a remittance made by a S.O. with surplus funds should be such as to reduce its balance to the minimum, and the amount of a remittance asked for by a S.O. or ordered by the postmaster with the view of placing a S.O. in funds, should be, in the case of an office with receipts in excess of its disbursements, such as to raise the balance up to the authorized minimum, or in the case of an office with disbursements in excess of its receipts, such as to raise the balance to the authorized maximum, but if the head postmaster is satisfied that the actual amount drawn or asked for is really needed, the amount may be passed or remitted whether it will raise the balance above the limit just indicated or not.

(7)H.Os occasionally receive urgent applications from S.Os, for additional funds in order to meet unusual liabilities, after the bag for the S.O. has been despatched. Whenever it would be advantageous on such occasions to make a remittance to the S.O. before the despatch of the next regular account bag, the remittance should, if possible, be despatched through a special carrier under the procedure prescribed in rule 22, especially if it is a large one. In other cases, where a second despatch of mails is made, and provided the amount to be remitted does not exceed the limit prescribed for that particular means of transit the remittance may be sent in cash bag detailed in an extra S.O. slip, and enclosed in an extra account bag which should be advised in the mail list, or registered list, if no mail list accompanies the despatch, as a "due mail" an explanation being given at the foot of the mail list, in the place provided for the purpose, of the excess despatch. A note regarding the despatch of the extra account bag should be made in the next usual S.O. slip sent to the S.O. In CSI offices, nowadays remittance is being done through CSI by requisition and one can also view any particular in respect of its subordinate post offices through the CSI system from any place and after GL code integration all the entries are being updated automatically. Hence no need to enter the details of remittance in the reverse of System generated daily transaction report.

EXCEPTION.—In Presidency offices one of the S.O. slips permitted in exception to rule 18 may be utilized for sending extra and occasional remittances to delivery Town sub-offices.

Alright, let's dive into the rules regulating funds for sub-offices and generate some objective-type questions.

81. What is identified as one of the most important duties of a Head Postmaster?

    a. Ensuring timely delivery of mail to sub-offices.

    b. Supervising the staff performance in sub-offices.

    c. Making satisfactory arrangements to provide sub-offices with funds and relieve them of excess collections.

    d. Auditing the accounts of sub-offices regularly.

    Ans. c

82. For sub-offices situated at treasury/bank stations, what arrangement should the Head Postmaster make at the beginning of each month?

    a. To collect surplus cash from them weekly.

    b. To have money placed in the local treasury/bank to the credit of the SPM at fixed intervals.

    c. To send a monthly statement of their expected financial needs.

    d. To limit their cash transactions to a fixed amount.

    Ans. b

83. How often should the funds be placed in the local treasury/bank for SPMs at treasury/bank stations, according to the rule?

    a. Daily.

    b. Weekly or fortnightly.

    c. Monthly.

    d. As and when requested by the SPM.

    Ans. b

84. What should the Head Postmaster do regarding the drawings from each treasury or Bank by the SPMs?

    a. Authorize all withdrawals without question.

    b. Watch the drawings and take early steps to place additional funds if necessary.

    c. Limit the number of withdrawals per month.

    d. Ensure that the drawings do not exceed the sub-office's revenue.

    Ans. b

85. For Sub-Offices not at treasury/bank stations, who prescribes the method for supplying funds and removing surplus collections?

    a. The Head Postmaster.

    b. The Divisional Head.

    c. The Superintendent.

    d. The Circle Head.

    Ans. c

86. Where should the Head Postmaster enter the necessary orders for remittances to a Sub-Office or for a Sub-Office to remit surplus cash?

    a. In the sub-office's cash book.

    b. In a separate remittance register.

    c. On the Daily Transaction Report generated in SAP in the place provided.

    d. In the mail abstract.

    Ans. c

87. When should a requisition for cash from a Sub-Office that ordinarily receives more money than it pays away NOT be complied with?

    a. If the requested amount is very large.

    b. Unless the cash balance has fallen below the fixed minimum.

    c. If the requisition is not submitted on time.

    d. Without prior approval from the Superintendent.

    Ans. b

88. When should a remittance be made or ordered to a Sub-Office that ordinarily pays away more money than it receives?

    a. Only if a specific requisition is received from the SPM.

    b. Only if the requested amount is within the authorized limits.

    c. Whenever the cash balance falls below the fixed minimum, whether a requisition has been received or not.

    d. At the beginning of each financial quarter.

    Ans. c

89. In the case of Sub-Offices dealing directly with other Sub-Offices for cash remittances, what must the Head Postmaster carefully watch?

    a. The volume of mail exchanged between them.

    b. The punctuality of their staff.

    c. Their balances and the amounts drawn or remitted, with reference to details on the reverse of the S.O. daily account (in non-CSI offices).

    d. Their adherence to postal rules and regulations.

    Ans. c

90. In CSI offices, why is there no need to manually enter details of drawings on the reverse side of the System generated Daily Transaction Report?

    a. Because cash remittances between CSI offices are prohibited.

    b. Because these details are updated automatically in the system.

    c. Because a separate online portal is used for tracking drawings.

    d. Because the responsibility for tracking drawings lies solely with the SPMs.

    Ans. b

91. As a general rule, what should be the amount of a remittance made by a Sub-Office with surplus funds?

    a. An amount equal to its average daily collection.

    b. An amount sufficient to cover its liabilities for the next week.

    c. An amount such as to reduce its balance to the minimum.

    d. An amount determined by the Head Postmaster.

    Ans. c

92. For a Sub-Office with receipts exceeding disbursements, a remittance asked for or ordered should generally raise the balance to:

    a. The authorized maximum.

    b. The average of its opening and closing balances.

    c. The authorized minimum.

    d. An amount sufficient for one day's transactions.

    Ans. c

93. For a Sub-Office with disbursements exceeding receipts, a remittance asked for or ordered should generally raise the balance to:

    a. The authorized minimum.

    b. The average of its daily receipts.

    c. The authorized maximum.

    d. An amount equivalent to its outstanding liabilities.

    Ans. c

94. Under what condition can the Head Postmaster approve or remit an amount that might raise a Sub-Office's balance above the generally indicated limit?

    a. If the sub-office has a large number of pending money orders.

    b. If the Head Postmaster is satisfied that the actual amount drawn or asked for is really needed.

    c. If it is the last working day of the month.

    d. If the sub-office provides a written guarantee for the excess amount.

    Ans. b

95. How should urgent requests for additional funds from Sub-Offices (after the bag has been dispatched) be handled if advantageous?

    a. By sending a telegram with the fund details.

    b. By including the funds in the next regular account bag.

    c. By despatching the remittance through a special carrier under the prescribed procedure.

    d. By advising the sub-office to manage with its existing funds until the next despatch.

    Ans. c

96. In cases where a second despatch of mails occurs, how can an urgent remittance (not exceeding the transit limit) be sent to a Sub-Office?

    a. By simply including it in the regular mail bag with a note.

    b. In a cash bag detailed in an extra S.O. slip, enclosed in an extra account bag advised in the mail list as a "due mail".

    c. Through a registered article.

    d. By asking another Sub-Office to forward the funds.

    Ans. b

97. What should be done in the next usual S.O. slip sent to the Sub-Office when an extra account bag with a remittance is despatched in a second mail despatch?

    a. A copy of the extra S.O. slip should be enclosed.

    b. A note regarding the despatch of the extra account bag should be made.

    c. The reason for the urgent remittance should be explained.

    d. An acknowledgement slip for the extra bag should be requested.

    Ans. b

98. According to the note regarding CSI offices, how can one view information about subordinate post offices and their remittances?

    a. Only by visiting the respective sub-offices.

    b. Through the CSI system from any place.

    c. By requesting a report from the Head Office.

    d. By checking the daily physical transaction reports.

    Ans. b

99. In CSI offices, after GL code integration, how are remittance entries updated?

    a. Manually by the accountant at the Head Office.

    b. Through a separate financial module.

    c. Automatically.

    d. By the Postmaster of the remitting office.

    Ans. c

100. What is the exception mentioned at the end of the rule regarding Presidency offices and extra remittances?

    a. They are exempt from sending extra remittances.

    b. They can use one of the permitted extra S.O. slips (as per rule 18 exception) for sending extra and occasional remittances to delivery Town sub-offices.

    c. They must always use a special carrier for urgent remittances.

    d. They follow a different set of rules for fund regulation.

    Ans. b

11. Provision of funds for sub-offices.—

(1) A S.O. is ordinarily provided with funds in one or other of the following ways when the cash collections of the office are insufficient to meet its requirements:—

(a) by drawings from the treasury or bank in the case of sub-office situated at treasury or bank stations;

(b) by remittances from another sub-office; or (c)by remittances from the head office.

(2)In exceptional cases, a S.O. may be provided with funds by the remittances from a H.O. other than its H.O. of account. The instructions in rules 15 and 16 will apply mutatis mutandis to such cases.

Alright, let's generate some objective-type questions based on the rules outlining the provision of funds for sub-offices.

101. According to the rule, under what general condition does a Sub-Office (SO) typically require a provision of funds?

    a. When it needs to purchase new stationery.

    b. When its cash collections are insufficient to meet its requirements.

    c. At the beginning of each financial year.

    d. When it needs to pay salary to its staff.

    Ans. b

102. What is one of the ordinary ways a Sub-Office situated at a treasury or bank station receives funds when its collections are insufficient?

    a. By borrowing from other local businesses.

    b. By drawings from the treasury or bank.

    c. By selling postal stamps at a discounted rate.

    d. By receiving advances from its staff.

    Ans. b

103. What is another ordinary way a Sub-Office can be provided with funds when its cash collections are inadequate?

    a. By raising a loan from a financial institution.

    b. By remittances from another sub-office.

    c. By delaying payments to the public.

    d. By increasing the commission on postal products.

    Ans. b

104. What is the third ordinary method mentioned for a Sub-Office to receive funds when its collections are insufficient?

    a. By auctioning unclaimed postal articles.

    b. By remittances from the head office.

    c. By collecting donations from the local community.

    d. By temporarily suspending certain services.

    Ans. b

105. Under what circumstances might a Sub-Office receive funds through remittances from a Head Office other than its usual Head Office of account?

    a. As a routine procedure for better fund management.

    b. In exceptional cases.

    c. When the usual Head Office is facing a financial crisis.

    d. For specific types of transactions only.

    Ans. b

106. Which rules are stated to apply in cases where a Sub-Office receives funds from a Head Office other than its Head Office of account?

    a. Rules related to audit procedures.

    b. Rules 15 and 16.

    c. Rules concerning staff transfers.

    d. Rules about the disposal of unclaimed items.

    Ans. b

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12. Disposal of surplus funds at sub-offices—

(1) A S.O. may dispose of its surplus funds in one or other of the following ways:—

(a)by remittances to the treasury or bank in the case of sub-offices situated at treasury or bank stations;

(b)by remittances to another sub-office; or

(c)by remittances to the H.O.

(2)In exceptional cases, a S.O. may dispose of its surplus funds by remittances to a H.O. other than its H.O. of account. The instructions in rules 15 and 16 will apply mutatis mutandis to such cases.

(3)No remittance of surplus funds will be made to a H.O. or a S.O. (cash office) in case the same is due to be received in the H.O. or the sub-office (cash office) on a Sunday or a Post Office Holiday.

Alright, let's generate some objective-type questions based on the rules regarding the disposal of surplus funds at sub-offices.

107. According to the rule, what is one of the ways a Sub-Office (SO) can dispose of its surplus funds?

    a. By investing in government bonds.

    b. By granting temporary loans to staff.

    c. By remittances to the treasury or bank (for SOs at such stations).

    d. By distributing the excess as a bonus to staff.

    Ans. c

108. What is another way a Sub-Office can dispose of its surplus funds?

    a. By purchasing additional stationery.

    b. By remittances to another sub-office.

    c. By organizing a local lottery.

    d. By donating to a local charity.

    Ans. b

109. What is the third method mentioned for a Sub-Office to dispose of its surplus funds?

    a. By depositing it in a personal account of the Sub-Postmaster.

    b. By using it for advance payments to customers.

    c. By remittances to the Head Office (HO).

    d. By converting it into postal orders.

    Ans. c

110. Under what circumstances might a Sub-Office dispose of its surplus funds by remitting them to a Head Office other than its usual Head Office of account?

    a. As a standard practice at the end of each month.

    b. In exceptional cases.

    c. When the usual Head Office has instructed them to do so.

    d. If the other Head Office offers a better interest rate.

    Ans. b

111. Which rules are stated to apply in cases where a Sub-Office disposes of surplus funds by remitting them to a Head Office other than its Head Office of account?

    a. Rules concerning the maintenance of account books.

    b. Rules 15 and 16.

    c. Rules related to the transportation of cash.

    d. Rules about the verification of balances.

    Ans. b

112. According to the rule, when should a remittance of surplus funds NOT be made to a Head Office or a Sub-Office (cash office)?

    a. On the last working day of the week.

    b. If the amount is below a certain threshold.

    c. If the same is due to be received on a Sunday or a Post Office Holiday.

    d. After the designated closing hours of the receiving office.

    Ans. c

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13. Supply of funds to sub-offices at treasury or sub-treasury or bank stations.—

In the case of S.O. situated at treasury/bank stations, the S.P.M. is authorized to draw money from the treasury, sub-treasury or bank according to his requirement up to the limit of the amount placed there at his credit. The credit balance of cash office is not required to be shown by the SPM manually on the reverse of System generated daily transaction report in CSI Post Office as one can view the details of cash available at a Post Office through CSI from any place. However in non CSI offices the daily transaction reports received will show the balance available out of the amount placed at the S.P.M's. credit, and will guide the head postmaster as to the action to be taken to keep the S.O. supplied with funds.

Alright, let's generate some objective-type questions based on the rules concerning the supply of funds to sub-offices at treasury or sub-treasury or bank stations.

113. For a Sub-Office (SO) located at a treasury or bank station, who is authorized to draw money from these institutions?

    a. The Head Postmaster.

    b. Any departmental employee.

    c. The Sub-Postmaster (SPM).

    d. A designated clerk.

    Ans. c

114. Up to what limit can the SPM at a treasury/bank station draw money?

    a. Up to a fixed daily limit set by the Head Office.

    b. Up to the total revenue generated by the sub-office.

    c. Up to the limit of the amount placed at their credit.

    d. Without any limit, based on their requirement.

    Ans. c

115. In a CSI Post Office, is the SPM required to manually show the credit balance of the cash office on the reverse of the System generated daily transaction report?

    a. Yes, it is mandatory for audit purposes.

    b. Yes, to inform the Head Postmaster about the available funds.

    c. No, because the details of cash available can be viewed through CSI from any place.

    d. Only if the credit balance exceeds a certain limit.

    Ans. c

116. In non-CSI offices, what information will the daily transaction reports from Sub-Offices at treasury/bank stations provide regarding the funds?

    a. The total transactions for the day.

    b. The list of vouchers submitted.

    c. The balance available out of the amount placed at the SPM's credit.

    d. The expected revenue for the next day.

    Ans. c

117. In non-CSI offices, how do the daily transaction reports from these Sub-Offices help the Head Postmaster?

    a. By providing details of staff attendance.

    b. By guiding the Head Postmaster on the action needed to keep the Sub-Office supplied with funds.

    c. By showing the volume of mail handled by the Sub-Office.

    d. By indicating the number of customers served.

    Ans. b

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14. Exchange of remittances between sub-offices in account with the same head office.—

(1)Cash transfer to other offices should invariably be done in SAP through workflow only and not by voucher postings.

(2)Cash received through workflow should be acknowledged by the receiver office on receipt of Cash, failing which DOP Cash of the receiver office will not be debited, i.e. balance will not be raised.

(3)Offices requesting cash should note the document number in the requesting document / letter.

(4)While accepting cash from Cash Office at receiver end, the document should be posted in “Cash Received” option in ZFFV50 to avoid cash in transit.

(5)All offices should adjust the cash in transit on daily basis.

(6)The System generated daily transaction report received from S.O. will contain particulars of remittances actually sent or received, and show whether the orders in the S.O. slips prescribing remittances have been punctually complied with and whether the amounts stated to have been remitted have been duly acknowledged by the receiving sub-offices. If any delay occurs in sending or acknowledging a remittance, the sub-account Assistant should bring the case to the notice of the Head Postmaster, who will report it at once to the Superintendent. Remittances exchanged between two S.Os in account with the same head office should be in the accounts of the remitting S.Os to the “Cash in transit” and credited in the accounts of the receiving S.O. to the “Cash in transit”

Alright, let's generate some objective-type questions based on the rules governing the exchange of remittances between sub-offices in account with the same head office.

118. According to the updated procedure, how should cash transfers between sub-offices in account with the same head office be conducted?

    a. Through physical exchange of cash with acknowledgement slips.

    b. Through manual voucher postings in SAP.

    c. In SAP through workflow only and not by voucher postings.

    d. Via registered mail with insurance.

    Ans. c

119. What is the consequence if the receiving office fails to acknowledge cash received through the SAP workflow?

    a. The sending office will be penalized.

    b. The DOP Cash of the receiving office will not be debited, and the balance will not be raised.

    c. The transaction will be automatically reversed after 24 hours.

    d. Both sending and receiving offices will have to submit a joint explanation.

    Ans. b

120. What should offices requesting cash note in their request document or letter?

    a. The purpose of the cash requirement.

    b. The name and designation of the authorizing officer.

    c. The document number related to the request.

    d. The preferred mode of cash transfer.

    Ans. c

121. When accepting cash from a Cash Office at the receiver's end, which option should be used in ZFFV50 to avoid cash in transit?

    a. "Cash Sent"

    b. "Cash Received"

    c. "Cash Adjustment"

    d. "Cash Reconciliation"

    Ans. b

122. How frequently should all offices adjust the cash in transit?

    a. Weekly.

    b. Monthly.

    c. Daily.

    d. As and when a remittance is made or received.

    Ans. c

123. What information will the System generated daily transaction report from a Sub-Office contain regarding remittances?

    a. A summary of all financial transactions for the day.

    b. Details of pending postal articles.

    c. Particulars of remittances actually sent or received.

    d. Staff attendance records.

    Ans. c

124. What two things will the System generated daily transaction report indicate regarding remittance orders in S.O. slips?

    a. Whether the amounts were within the prescribed limits and correctly calculated.

    b. Whether the orders were issued by the appropriate authority and properly documented.

    c. Whether the orders have been punctually complied with and whether the amounts remitted have been duly acknowledged.

    d. Whether the mode of remittance was the most economical and efficient.

    Ans. c

125. If there is a delay in sending or acknowledging a remittance between sub-offices, who should the sub-account Assistant bring the case to the notice of?

    a. The Superintendent directly.

    b. The Head Postmaster.

    c. The Circle Head.

    d. The Postal Accounts Office.

    Ans. b

126. To whom will the Head Postmaster report any delay in sending or acknowledging a remittance?

    a. The Postal Accounts Officer.

    b. The Divisional Head.

    c. The Superintendent.

    d. The Chief Postmaster General.

    Ans. c

127. In the accounts of the remitting Sub-Office, remittances exchanged with another Sub-Office in account with the same head office should be debited to which ledger?

    a. "DOP Cash"

    b. "Office Expenses"

    c. "Cash in transit"

    d. "Sundry Debtors"

    Ans. c

128. In the accounts of the receiving Sub-Office, remittances received from another Sub-Office in account with the same head office should be credited to which ledger?

    a. "DOP Cash"

    b. "Revenue Account"

    c. "Cash in transit"

    d. "Sundry Creditors"

    Ans. c

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15. Exchange of remittances between sub-offices under different head offices.—

(1) A H.O. may, on requisition from the Superintendent, order a S.O. in account with it to send a remittance of cash to, or receive a remittance of cash from, another sub-office in account with a different H.O. In such a case, the remitting sub- office will show the amount in its accounts against the head Cash in transit”, and the receiving sub-office will credit the amount to the head “Cash in transit”

(2) In S.O. where there is a separate treasurer, the S.P.M should record his orders for the remittance on the S.O. slip in case remittance has been ordered by the H.O. to another S.O. and in registered list when the requisition is made by another S.O. in the registered list. In the latter case a copy of the message containing the S.P.M's orders should be filed with registered lists.

Alright, let's generate some objective-type questions based on the rules concerning the exchange of remittances between sub-offices under different head offices.

129. Under what condition can a Head Office (HO) order a Sub-Office (SO) in account with it to exchange a cash remittance with a Sub-Office under a different HO?

    a. As a routine procedure for balancing funds across different HOs.

    b. Only on direct instruction from the Postal Accounts Office.

    c. On requisition from the Superintendent.

    d. With the mutual consent of both Head Postmasters involved.

    Ans. c

130. When a Sub-Office remits cash to another Sub-Office under a different Head Office, under which account head will the remitting Sub-Office show the amount in its accounts?

    a. "DOP Cash Account"

    b. "Inter-Office Adjustment Account"

    c. "Cash in transit"

    d. "Remittances to Other HOs"

    Ans. c

131. When a Sub-Office receives cash from another Sub-Office under a different Head Office, under which account head will the receiving Sub-Office credit the amount in its accounts?

    a. "DOP Cash Account"

    b. "Inter-Office Adjustment Account"

    c. "Cash in transit"

    d. "Remittances from Other HOs"

    Ans. c

132. In a Sub-Office with a separate treasurer, where should the Sub-Postmaster (SPM) record the Head Office's order for a remittance to another Sub-Office under a different Head Office?

    a. In the daily cash book.

    b. On a separate memo to the treasurer.

    c. On the S.O. slip.

    d. In the registered article dispatch register.

    Ans. c

133. In a Sub-Office with a separate treasurer, where should the SPM record their orders when a requisition for a remittance is received from another Sub-Office (under a different HO) via the registered list?

    a. In the inward registered article register.

    b. On the S.O. slip of the receiving SO.

    c. In the registered list.

    d. On a ملاحظة attached to the registered list.

    Ans. c

134. What additional action should be taken in the case where a requisition for remittance comes from another Sub-Office (under a different HO) in the registered list, and the SPM records their orders?

    a. The registered list should be immediately dispatched without any copies.

    b. A copy of the message containing the SPM's orders should be filed with the registered lists.

    c. The treasurer should personally deliver the cash to the other Sub-Office.

    d. The Head Office should be informed telephonically before dispatching the remittance.

    Ans. b

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16. Manner of exchanging remittances between sub-offices.—

(1) The Superintendent will prescribe, in accordance with the system ordered by the Head of the Circle, the method by which remittances are to be exchanged between two sub-offices.

(2)If the remittance is to be sent by post, the cash or notes or stamps should be enclosed in a cash bag in accordance with the directions of rules on the subject. The cash bag should be forwarded to the S.O. enclosed in the registered bag. The locked and sealed cash bag should be made over by the Treasurer or the S.P.M to the deputy or Assistant S.P.M of the Registration Branch for inclusion in the registered bag. If there is no deputy or Assistant S.P.M the cash bag should be included by the S.P.M in the registered bag. Details of the cash including stamps remitted should be shown by an entry on the registered list enclosed in the mail bag and the entry should be initialed by the official authorized to make the remittance and the weight of the cash bag should also be noted in figures on the registered list. Requisitions for cash and postage stamps required should be sent by a S.O. to its cash office duly invoiced in the registered list.

NOTE.—The date of accounting the remittance in the remitting office should be noted on the registered list whenever it differs from the date of the registered list itself.

(3)When a S.P.M or treasurer in offices where one is employed receives a cash bag by post from another sub-office, he should examine, weight, and open the cash bag in accordance with the procedure laid down in rule 27, except that the weight of the cash bag should be compared with the entry on the registered list. The amount received should be checked with the amount advised on the registered list, which should be initialed. The remittance should be acknowledged by a note on the next registered list sent to the remitting sub- office.

In CSI scenario, SPM or Treasurer should examine and compare the weight of the cash bag with the entry on the registered list and memo of remittance generated in SAP. After checking, Cash received should be acknowledged through cash workflow process in SAP by the receiver office on receipt of Cash, failing which DOP Cash of the receiver office will not be debited, i.e., balance will not be raised.

(4)When    remittances    are    exchanged     through    a    postman, overseer or other subordinate, the procedure laid down in rule 39 should be followed by the remitting sub-office, and that laid down in rule 22 by receiving sub-office.

(5)When a mail bag contains a cash bag, it must remain, after it has been sealed, in the personal custody of the sub-postmaster until it is made over to the carrier.

Alright, let's generate some objective-type questions based on the rules outlining the manner of exchanging remittances between sub-offices.

135. Who prescribes the method by which remittances are to be exchanged between two sub-offices?

    a. The Head Postmaster.

    b. The Divisional Head.

    c. The Superintendent, in accordance with the system ordered by the Head of the Circle.

    d. The Postal Accounts Office.

    Ans. c

136. If a remittance is sent by post, where should the cash, notes, or stamps be enclosed?

    a. In an ordinary envelope.

    b. In a sealed cover.

    c. In a cash bag, following the relevant rules.

    d. Loose inside the registered bag.

    Ans. c

137. How should the cash bag be forwarded to the receiving Sub-Office (SO) when sent by post?

    a. Through unregistered mail for faster delivery.

    b. Enclosed in a parcel.

    c. Enclosed in the registered bag.

    d. Handed over to a mail overseer.

    Ans. c

138. Who is responsible for handing over the locked and sealed cash bag for inclusion in the registered bag?

    a. Any senior postal assistant.

    b. The Treasurer or the Sub-Postmaster (SPM).

    c. The Deputy or Assistant SPM of the Mail Branch.

    d. The postman responsible for delivery.

    Ans. b

139. If there is no Deputy or Assistant SPM in the Registration Branch, who should include the cash bag in the registered bag?

    a. A designated clerk.

    b. The Treasurer.

    c. The Sub-Postmaster (SPM).

    d. Any available postal official.

    Ans. c

140. What details of the remitted cash, including stamps, should be shown on the registered list enclosed in the mail bag?

    a. Only the total value of the remittance.

    b. A brief description of the contents.

    c. Details of the cash including stamps remitted.

    d. The serial numbers of the currency notes.

    Ans. c

141. Who should initial the entry on the registered list detailing the remitted cash and stamps?

    a. The receiving SPM.

    b. Any witness present during packing.

    c. The official authorized to make the remittance.

    d. The Deputy or Assistant SPM of the Registration Branch.

    Ans. c

142. What additional information about the cash bag should be noted in figures on the registered list?

    a. The number of items inside.

    b. The date and time of dispatch.

    c. The weight of the cash bag.

    d. The name of the sending official.

    Ans. c

143. How should a Sub-Office send requisitions for cash and postage stamps to its cash office?

    a. Through an ordinary letter.

    b. Verbally through a visiting official.

    c. Duly invoiced in the registered list.

    d. Via email to the Head Postmaster.

    Ans. c

144. According to the note, what should be noted on the registered list if the date of accounting the remittance in the remitting office differs from the date of the registered list itself?

    a. The reason for the difference in dates.

    b. The date of accounting the remittance.

    c. An apology for the discrepancy.

    d. The signature of the Head Postmaster.

    Ans. b

145. When an SPM or treasurer receives a cash bag by post from another sub-office, what initial actions should they take?

    a. Immediately deposit it in the safe.

    b. Examine, weigh, and open the cash bag following rule 27.

    c. Inform the Head Postmaster about its arrival.

    d. Record its receipt in a separate register.

    Ans. b

146. What specific comparison should be made regarding the weight of the received cash bag?

    a. Compare it with the weight of the mail bag.

    b. Compare it with the sender's estimated weight.

    c. Compare it with the entry on the registered list.

    d. Compare it with the standard weight for such remittances.

    Ans. c

147. What should be done with the amount received after opening the cash bag?

    a. It should be counted by at least two officials.

    b. It should be directly entered into the accounts.

    c. It should be checked against the amount advised on the registered list, which should then be initialed.

    d. It should be kept separate until audited.

    Ans. c

148. How should the receiving sub-office acknowledge the remittance received by post?

    a. By sending a return registered letter immediately.

    b. By making a phone call to the remitting office.

    c. By a note on the next registered list sent to the remitting sub-office.

    d. By sending an acknowledgement slip via ordinary mail.

    Ans. c

149. In a CSI scenario, what additional document should the SPM or Treasurer compare the weight of the cash bag with, besides the registered list?

    a. The daily transaction report.

    b. The cash book.

    c. The memo of remittance generated in SAP.

    d. The delivery slip.

    Ans. c

150. In a CSI scenario, how should the receiving office acknowledge the cash received?

    a. By manually signing the registered list and returning a copy.

    b. Through a separate email confirmation.

    c. Through the cash workflow process in SAP upon receipt of cash.

    d. By updating the cash receipt register online.

    Ans. c

151. What is the consequence in a CSI scenario if the receiver office fails to acknowledge cash received through the SAP cash workflow?

    a. The sender office will not be able to view the updated status.

    b. A discrepancy report will be automatically generated.

    c. The DOP Cash of the receiver office will not be debited, and the balance will not be raised.

    d. Both offices will be alerted by the system to reconcile the transaction.

    Ans. c

152. When remittances are exchanged through a postman, overseer, or other subordinate, which rule should the remitting sub-office follow?

    a. Rule 22.

    b. Rule 27.

    c. Rule 39.

    d. Rule 45.

    Ans. c

153. When remittances are exchanged through a postman, overseer, or other subordinate, which rule should the receiving sub-office follow?

    a. Rule 22.

    b. Rule 27.

    c. Rule 39.

    d. Rule 45.

    Ans. a

154. When a mail bag contains a cash bag, where must it remain after being sealed until it is handed over to the carrier?

    a. In the general mail room.

    b. In the custody of any available postal official.

    c. In the personal custody of the sub-postmaster.

    d. Locked in the sub-office safe.

    Ans. c

Let me know if you'd like more questions on this detailed topic!

17. Contents of account bag.—

(1) The account bag sent by a head office to its sub-offices must always contain a S.O. slip and may contain a cash bag containing cash [including postage and other (non-postal) stamps] and

Indian Postal Order for sale, Passbooks, S.B. warrants of payment and other S.B. documents (detailed in a S.B. slip); and B.O. daily transaction report after check; any other documents entered in the remarks column of the S.O. slip.

(2) The S.O. slips received by S.O's should be signed date stamped and filed in monthly bundles.

Alright, let's generate some objective-type questions based on the rules outlining the contents of an account bag.

155. What is a mandatory item that must always be included in an account bag sent by a head office to its sub-offices?

    a. A cash bag containing cash.

    b. Indian Postal Orders for sale.

    c. A Sub-Office (S.O.) slip.

    d. Passbooks and SB warrants.

    Ans. c

156. Besides the mandatory item, what other items may an account bag sent by a head office to its sub-offices contain?

    a. Used postage stamps for disposal.

    b. Personal mail of the Head Postmaster.

    c. A cash bag containing cash (including postage and non-postal stamps).

    d. Old account books for archiving.

    Ans. c

157. What other financial instruments might be included in the cash bag sent within the account bag?

    a. Bank drafts payable to the Sub-Postmaster.

    b. Share certificates for investment.

    c. Indian Postal Orders for sale.

    d. Foreign currency notes.

    Ans. c

158. What types of Savings Bank (SB) documents might be found in the account bag, often detailed in a separate SB slip?

    a. Fixed Deposit receipts.

    b. Loan application forms.

    c. Passbooks and SB warrants of payment.

    d. Insurance policy documents.

    Ans. c

159. What document related to Branch Offices (BOs) might also be included in the account bag sent to a Sub-Office?

    a. BO staff attendance register.

    b. BO savings bank ledgers.

    c. BO daily transaction report after being checked.

    d. Unused BO stationery.

    Ans. c

160. Where would any other miscellaneous documents sent to the Sub-Office be typically listed in relation to the S.O. slip?

    a. Attached as annexures.

    b. Entered in a separate covering letter.

    c. Entered in the remarks column of the S.O. slip.

    d. Mentioned on the address side of the account bag.

    Ans. c

161. What actions should Sub-Offices take upon receiving the S.O. slips from the account bag?

    a. Destroy them after noting the contents.

    b. Sign, date stamp, and file them in monthly bundles.

    c. Forward them to the Branch Offices under their control.

    d. Use them as receipts for the contents of the account bag.

    Ans. b

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18. S.O. slips.—

(1) A S.O. slip must be sent every day by the H.O. to each of its S.Os enclosed in the account bag. The S.O. slip is intended for the following entries:—

a) Amount with details, of cash sent to the S.O.

b) Particulars of documents, and serial Nos. and value of Indian Postal Orders sent to the S.O.

c) Instructions and other particulars.

Note: At HO, Sub Account Asstt should check SO’s Balance with respect to vouchers/ System generated daily transactions list in Days Report generated through ZFR-DAY-NEW before issuing SO Slip.

(2) The S.P.M will be personally responsible that the directions given to him in the S.O. slip are correctly and punctually carried out; and if a remittance, which he is told to expect, is not received in due time, he should report the matter to the head office and the Superintendent. Every case, in which there is any delay on the part of a sub-office in sending a remittance ordered by the head office or in acknowledging a remittance received by it, will be reported by the head office to the Superintendent, who will take severe notice of the irregularity.

Note: Only on demand cash and documents sent from HO to SO in CSI offices. Concern slips will be enclosed by generating in CSI instead of SO slips.

Alright, let's generate some objective-type questions based on the rules concerning Sub-Office (S.O.) slips.

162. How often must a Head Office (HO) send an S.O. slip to each of its Sub-Offices (SOs)?

    a. Weekly.

    b. Fortnightly.

    c. Every day.

    d. Only when there is a remittance or instruction.

    Ans. c

163. According to the rule, what is the primary purpose of the S.O. slip?

    a. To record the daily attendance of the S.O. staff.

    b. To provide a summary of the S.O.'s daily transactions.

    c. To convey specific information and instructions from the HO to the SO.

    d. To acknowledge receipt of the account bag.

    Ans. c

164. What specific financial detail must be included in the S.O. slip when cash is sent to the S.O.?

    a. The denomination of the currency notes.

    b. The serial numbers of the currency notes.

    c. The amount with details of the cash sent.

    d. The name of the official who packed the cash.

    Ans. c

165. What particulars related to Indian Postal Orders (IPOs) should be included in the S.O. slip when they are sent to the S.O.?

    a. The quantity and total value of IPOs.

    b. The names of the purchasers of the IPOs.

    c. The serial numbers and value of IPOs sent.

    d. The commission rate applicable to the IPOs.

    Ans. c

166. Besides financial details, what other type of information is intended to be included in the S.O. slip?

    a. General circulars and policy updates.

    b. Instructions and other particulars.

    c. Details of staff promotions and transfers.

    d. Customer feedback and complaint summaries.

    Ans. b

167. According to the note, what should the Sub Account Assistant at the HO do before issuing an S.O. slip?

    a. Prepare a summary of the HO's daily transactions.

    b. Check the SO’s Balance with respect to vouchers/ System generated daily transactions list in the Days Report generated through ZFR-DAY-NEW.

    c. Obtain approval from the Head Postmaster.

    d. Make a photocopy of the previous day's S.O. slip.

    Ans. b

168. Who is personally responsible for ensuring that the directions given in the S.O. slip are correctly and punctually carried out?

    a. The treasurer of the S.O.

    b. The senior-most postal assistant at the S.O.

    c. The Sub-Postmaster (SPM).

    d. A designated clerk at the S.O.

    Ans. c

169. What action should the SPM take if a remittance they were told to expect in the S.O. slip is not received in due time?

    a. Wait for a few more days before taking any action.

    b. Report the matter to the head office and the Superintendent.

    c. Contact the remitting office directly.

    d. Make an entry in the delay register.

    Ans. b

170. What will the head office do if a sub-office delays sending a remittance ordered by the head office or acknowledging a remittance received?

    a. Issue a warning letter to the SPM.

    b. Impose a fine on the sub-office.

    c. Report the irregularity to the Superintendent, who will take severe notice.

    d. Temporarily suspend all remittances to that sub-office.

    Ans. c

171. According to the second note, under what condition are cash and documents sent from the HO to SO in CSI offices?

    a. On a weekly basis as per a fixed schedule.

    b. Only when the SO's cash balance exceeds the maximum limit.

    c. Only on demand from the SO.

    d. At the beginning of each month for operational needs.

    Ans. c

172. In CSI offices, what type of slips will be enclosed instead of traditional S.O. slips when cash and documents are sent on demand?

    a. Summary slips.

    b. Acknowledgement slips.

    c. Concern slips generated in CSI.

    d. Transaction slips.

    Ans. c

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19. Remittance of cash.—

(1) Whenever it is necessary to order a remittance of cash to a S.O. (either from the head office or from another S.O., the head postmaster will write his orders regarding the remittance on the System generated daily transaction report. The orders should be shown as soon as possible (in the case of remittance from the H.O. to S.O. only), by the sub- account Assistant to the treasurer, who should be required to initial them.

(2) If remittance is to be made from the H.O. the amount of the remittance with details should be entered by the sub-account Assistant in the S.O. slip in Non CSI Offices.

Note: In CSI scenario, cash workflow process should be followed and memo of remittance should be generated.

Alright, let's generate some objective-type questions based on the rules concerning the remittance of cash.

173. When a Head Postmaster needs to order a cash remittance to a Sub-Office (SO), where should these orders be recorded?

    a. In the HO's cash book.

    b. On a separate remittance advice.

    c. On the System generated daily transaction report.

    d. In the SO's account book.

    Ans. c

174. In the case of a cash remittance from the Head Office (HO) to a Sub-Office (SO), who should the sub-account Assistant show the remittance order to as soon as possible?

    a. The Superintendent.

    b. The Head Postmaster.

    c. The treasurer, who should initial them.

    d. The SPM of the receiving SO.

    Ans. c

175. In Non-CSI Offices, where should the sub-account Assistant enter the amount and details of a cash remittance being made from the HO to the SO?

    a. In the HO's dispatch register.

    b. In the SO's receipt register.

    c. In the S.O. slip.

    d. On a separate voucher.

    Ans. c

176. According to the note for CSI scenarios, what process should be followed for cash remittance?

    a. Manual voucher posting.

    b. Direct transfer through bank.

    c. Cash workflow process.

    d. Physical exchange of cash with a receipt.

    Ans. c

177. In CSI scenarios involving cash remittance, what document should be generated?

    a. A remittance challan.

    b. A cash receipt.

    c. A memo of remittance.

    d. A transaction summary.

    Ans. c

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20. Supply of postage and other stamps.—

(1) When postage or other stamps are to be sent to a S.O, the head   postmaster   will    write   his orders regarding the supply on the System generated daily transaction report. The orders should be shown as soon as possible to the treasurer by the sub-account Assistant and the treasurer should be required to initial the order in token of having seen it.

(2)The HO treasurer will login in SAP and enter the T-code MIGO and print the Invoice Slip through MB90 and send the stamps along with invoice Slip to SO. The SO treasurer after manually check the stamps with invoice slip will login in SAP and enter the T-code MIGO and acknowledge the stamps.

(3)For Non-CSI Post offices: The SPM of the Non-CSI Post office will send the requisition for supply of postage and other stamps to its Account office. The Postmaster/Sub-Postmaster of the account office for that SO on receipt of requisition will verify and approve it and issue the order to the treasurer. The treasurer will make invoice of the requisition received in three copies and send the stamps along with the invoice slips it to the SO under “cash to SO”. The S.O. on receipt of stamps will acknowledge it and receive it as a part of cash from Account Office.

Alright, let's generate some objective-type questions based on the rules concerning the supply of postage and other stamps.

178. When postage or other stamps are to be sent to a Sub-Office (SO), where will the Head Postmaster (HO) typically write the supply orders?

    a. In the stamp stock register.

    b. On a separate requisition form.

    c. On the System generated daily transaction report.

    d. In the SO's stamp account book.

    Ans. c

179. Who at the HO should the sub-account Assistant show the stamp supply orders to as soon as possible?

    a. The Superintendent.

    b. The Head Postmaster.

    c. The treasurer, who should initial the order.

    d. The SPM of the receiving SO.

    Ans. c

180. In CSI Post Offices, which T-code will the HO treasurer use to initiate the process of sending stamps to a SO?

    a. MB90

    b. ZFR-DAY-NEW

    c. MIGO

    d. ZFBL3N

    Ans. c

181. In CSI Post Offices, what document will the HO treasurer print using T-code MB90 and send along with the stamps to the SO?

    a. A delivery challan.

    b. A stock transfer form.

    c. The Invoice Slip.

    d. A receipt voucher.

    Ans. c

182. In CSI Post Offices, after manually checking the stamps with the Invoice Slip, which T-code will the SO treasurer use to acknowledge receipt of the stamps in SAP?

    a. MB90

    b. ZFR-DAY-NEW

    c. MIGO

    d. ZFBL3N

    Ans. c

183. For Non-CSI Post Offices, who will send the requisition for the supply of postage and other stamps to its Account office?

    a. The treasurer of the Non-CSI Post office.

    b. The Head Postmaster of the Account office.

    c. The SPM of the Non-CSI Post office.

    d. A designated clerk of the Non-CSI Post office.

    Ans. c

184. In Non-CSI Post Offices, who at the Account office will verify and approve the stamp requisition received from a SO?

    a. The treasurer.

    b. The Postmaster/Sub-Postmaster.

    c. The sub-account Assistant.

    d. The Superintendent.

    Ans. b

185. In Non-CSI Post Offices, how many copies of the invoice for the stamp requisition will the treasurer prepare?

    a. One copy.

    b. Two copies.

    c. Three copies.

    d. Four copies.

    Ans. c

186. In Non-CSI Post Offices, under which category will the stamps be sent to the SO along with the invoice slips?

    a. "Mail to SO"

    b. "Parcel to SO"

    c. "Cash to SO"

    d. "Articles to SO"

    Ans. c

187. In Non-CSI Post Offices, how will the SO acknowledge the receipt of the stamps?

    a. By sending a separate acknowledgement letter.

    b. By signing a copy of the invoice slip and returning it.

    c. By receiving it as a part of cash from the Account Office.

    d. By making an entry in the stamp stock register.

    Ans. c

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21. Remittances sent through the post. –

(l) If any remittance in cash or currency notes or in postage or other stamps, is to be sent from the head office to a S.O. through the post, the remittance will be enclosed by the treasurer in a cash bag by following the prescribed procedure for preparation of Cash bag and the cash bag will be enclosed in the account bag under the procedure detailed in rule 26.

Note: 1-In CSI scenario, remittance should be done through cash workflow process in SAP and ‘memo of remittance’ should be generated. Stamps also should be sent in SAP.

Note: 2- Receiving office to check the stamps received in MB52 after receipt of actual stamps

(2) In the S.O. the weight of the cash bag and the amount of the money contained in it should be verified by the S.P.M. and compared with the entries in the S.O. slip. and the money and stamps should then be locked up at once in the office safe.

Note-1: In CSI scenario, SPM or Treasurer should examine and compare the weight of the cash bag with the entry on the SO slip and memo of remittance generated in SAP. After checking, Cash received should be acknowledged through ‘cash workflow process’ in SAP by the receiver office on receipt of Cash, failing which DOP Cash of the receiver office will not be debited, i.e., balance will not be raised. Stamps also should be acknowledged in SAP.

Note: 2- Both the offices i.e. Receiving and supplying offices to check Cash in Transit in ZFBL3N.

Alright, let's generate some objective-type questions based on the rules concerning remittances sent through the post.

188. When cash, currency notes, or stamps are sent from the Head Office (HO) to a Sub-Office (SO) through the post, who is responsible for enclosing the remittance in a cash bag?

    a. The Sub-Postmaster.

    b. A designated clerk.

    c. The treasurer.

    d. The mail overseer.

    Ans. c

189. What procedure should be followed for preparing the cash bag containing the postal remittance?

    a. Any convenient method ensuring security.

    b. The prescribed procedure for the preparation of a Cash bag.

    c. Sealing it with the personal seal of the Head Postmaster.

    d. Listing the contents on the outside of the bag.

    Ans. b

190. Where should the prepared cash bag containing the postal remittance be enclosed for onward transmission to the SO?

    a. In a registered envelope.

    b. In a parcel post article.

    c. In the account bag, following the procedure in rule 26.

    d. In a separate, specially marked mail bag.

    Ans. c

191. According to Note 1 for CSI scenarios, how should remittances be processed in SAP when sent through the post?

    a. Through manual journal entries.

    b. Through direct bank transfer initiated in SAP.

    c. Through the cash workflow process in SAP, and a ‘memo of remittance’ should be generated. Stamps should also be sent in SAP.

    d. By creating a virtual cash bag record in the system.

    Ans. c

192. According to Note 2 for CSI scenarios regarding stamps, what should the receiving office check after the receipt of actual stamps?

    a. The expiry date of the stamps.

    b. The condition of the packaging.

    c. The stock in MB52.

    d. The sender's dispatch details in SAP.

    Ans. c

193. Upon receiving a cash bag by post, what should the Sub-Postmaster (SPM) do at the SO regarding its contents?

    a. Immediately distribute the cash and stamps to the staff.

    b. Open it in the presence of at least two witnesses.

    c. Verify the weight of the cash bag and the amount of money with the entries in the S.O. slip, and then lock them up in the office safe.

    d. Record the receipt in the daily cash book without immediate verification.

    Ans. c

194. According to Note 1 for CSI scenarios at the receiving end, what should the SPM or Treasurer compare the weight of the cash bag with?

    a. Only with their own internal expectations.

    b. With the entry on the SO slip and the memo of remittance generated in SAP.

    c. With the weight of the account bag.

    d. With a standard weight chart for cash remittances.

    Ans. b

195. In a CSI scenario, how should the receiving office acknowledge the cash received through postal remittance?

    a. By sending a physical acknowledgement slip via return post.

    b. By a phone call to the sending Head Office.

    c. Through the ‘cash workflow process’ in SAP upon receipt of Cash.

    d. By updating a local spreadsheet and informing the HO via email.

    Ans. c

196. What is the consequence in a CSI scenario if the receiving office fails to acknowledge the cash received through the postal remittance via the SAP cash workflow?

    a. The sending office will not be able to reconcile its accounts.

    b. A penalty will be levied on the receiving office.

    c. The DOP Cash of the receiving office will not be debited, meaning the balance will not be raised.

    d. The system will automatically generate a reminder to the receiving office.

    Ans. c

197. According to Note 2, which T-code should both the receiving and supplying offices check for Cash in Transit?

    a. MB52

    b. MIGO

    c. ZFBL3N

    d. ZFR-DAY-NEW

    Ans. c

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22. Remittances through special carriers.—

(1) When a remittance to a S.O. is to be sent through a postman, overseer, or other subordinate, the amount should be made over by the treasurer to the carrier, either loose or enclosed in a cash bag, in accordance with method prescribed by the head of the Circle.

(2)If the remittance is made over loose to the carrier, he should be required to grant a receipt for the sum in the hand to hand receipt book. If the remittance is to be enclosed in a cash bag, the money together with memo of remittance, giving full particulars of the remittance should be placed inside the bag, and the bag should be closed and weighed in the presence of the carrier, who should be required to grant a receipt for it in the hand to hand receipt book, where he should himself enter its weight both in words and figures. The cash bag should be closed in the manner described in rule 27 (3). of Vol. VI part I.

(3)Whenever a remittance is made to a S.O. through a special carrier, are mark should be entered on the S.O. slip for the information of the S.P.M., explaining how the money has been sent; and the treasurer must see, on the return of the carrier to the office, that a receipt for the remittance has been obtained in his book or diary, and initial with date the entry in token of having carried out examination.

Note: In CSI scenario, remittance should be done through cash workflow process in SAP and ‘memo of remittance’ should be generated.

(4)In the S.O., the cash should be counted by the S.P.M. and a receipt for the sum should be given in SAP and to the carrier in his book or dairy. If the remittance is received in a closed cash bag; the bag should be carefully examined, weighed and opened and its contents counted and compared by the S.P.M; with the entry in the memo of remittance to be found in the bag. A receipt should be given to the carrier for the bag in his book or dairy, where the ascertained weight of the bag should be noted both in words and figures by the S.P.M.

NOTE.—In the case of a remittance from one S.O. to another (which is a cash office) and where the headquarters of the carrier is at the receiving sub-office, the latter should acknowledge its receipts both in the carrier's book or diary and in SAP.

(5)The amount received should be compared by the S.P.M. with the entry in the S.O. slip in which it is entered, which will in many cases reach the S.O. before the remittance, and then locked up in the office safe. The amount received should be credited in a S.O. account on the actual date of receipt which should be entered on the S.O. slip.

Note: In CSI scenario, SPM or Treasurer should examine and compare the weight of the cash bag with the entry on the memo of remittance generated in SAP and hand to hand receipt book. After checking, Cash received should be acknowledged through cash workflow process in SAP by the receiver office on receipt of Cash.

Alright, let's generate some objective-type questions based on the rules concerning remittances through special carriers.

198. When a remittance to a Sub-Office (SO) is sent through a postman, overseer, or other subordinate, who hands over the amount to the carrier?

    a. The Sub-Postmaster (SPM).

    b. A designated clerk.

    c. The treasurer.

    d. The Head Postmaster.

    Ans. c

199. How should the amount be handed over to the carrier if the Head of the Circle has prescribed it?

    a. Always enclosed in a sealed cash bag.

    b. Always as loose cash for easy verification.

    c. Either loose or enclosed in a cash bag, according to the prescribed method.

    d. Through a bank draft payable to the carrier.

    Ans. c

200. If the remittance is handed over loose to the carrier, what should the carrier be required to do?

    a. Sign on the dispatch register.

    b. Provide identification proof.

    c. Grant a receipt for the sum in the hand to hand receipt book.

    d. Count the amount in front of a witness.

    Ans. c

201. If the remittance is enclosed in a cash bag, what should also be placed inside the bag along with the money?

    a. The carrier's identification card.

    b. A copy of the S.O. slip.

    c. A memo of remittance giving full particulars.

    d. A list of the currency note serial numbers.

    Ans. c

202. When a cash bag remittance is handed over to the carrier, in whose presence should the bag be closed and weighed?

    a. Only the treasurer.

    b. Only the SPM.

    c. In the presence of the carrier.

    d. In the presence of another postal official.

    Ans. c

203. If a cash bag remittance is handed over, what receipt should the carrier grant, and where should they enter its weight?

    a. A verbal confirmation and nowhere in writing.

    b. A signature on the dispatch register with no weight noted.

    c. A receipt in the hand to hand receipt book, where they should themselves enter its weight in words and figures.

    d. A separate weight slip attached to the cash bag.

    Ans. c

204. How should the cash bag be closed according to rule 27 (3) of Vol. VI part I?

    a. Simply tied with a string.

    b. Sealed with the official seal and secured.

    c. Closed in the manner described in rule 27 (3).

    d. Placed inside another locked bag.

    Ans. c

205. When a remittance is made to a S.O. through a special carrier, what information should be entered on the S.O. slip for the SPM?

    a. The name of the carrier.

    b. The expected time of arrival.

    c. A remark explaining how the money has been sent.

    d. The purpose of the remittance.

    Ans. c

206. Upon the carrier's return to the office after delivering a remittance, what must the treasurer ensure?

    a. That the carrier's travel expenses are reimbursed.

    b. That the carrier submits a delivery report to the Superintendent.

    c. That a receipt for the remittance has been obtained in their book or diary, and they initial the entry with the date.

    d. That the carrier's leave account is updated.

    Ans. c

207. According to the note for CSI scenarios, how should remittances be processed in SAP when sent through special carriers?

    a. Through manual data entry in a specific module.

    b. Through a direct interface with the carrier's tracking system.

    c. Through the cash workflow process in SAP, and a ‘memo of remittance’ should be generated.

    d. By creating a temporary user account for the carrier in SAP.

    Ans. c

208. Upon receiving cash through a special carrier, what should the SPM at the SO do with the cash?

    a. Distribute it immediately to the staff for their use.

    b. Count it and give a receipt for the sum in SAP and to the carrier in their book or diary.

    c. Record the receipt in the office attendance register.

    d. Store it in an unlocked drawer for easy access.

    Ans. b

209. If a remittance is received in a closed cash bag via a special carrier, what steps should the SPM take?

    a. Simply note its arrival and store it safely.

    b. Carefully examine, weigh, and open the bag, then count and compare the contents with the memo of remittance found inside.

    c. Return the bag unopened if the seal appears tampered.

    d. Open it only in the presence of the Head Postmaster.

    Ans. b

210. What receipt should be given to the carrier for a closed cash bag remittance, and where should the ascertained weight be noted?

    a. A verbal acknowledgement and nowhere in writing.

    b. A signature on a delivery slip without weight.

    c. A receipt in the carrier's book or diary, where the SPM should note the ascertained weight in words and figures.

    d. A weight confirmation slip attached to the carrier's bag.

    Ans. c

211. According to the note regarding remittances from one SO to another (a cash office) where the carrier's headquarters is at the receiving SO, how should the receipt be acknowledged?

    a. Only in the carrier's book or diary.

    b. Only in SAP.

    c. Both in the carrier's book or diary and in SAP.

    d. By sending a separate email confirmation.

    Ans. c

212. What should the SPM do with the amount received via a special carrier in relation to the S.O. slip?

    a. File the S.O. slip without verification.

    b. Compare the received amount with the entry in the S.O. slip (which may arrive before the remittance).

    c. Assume the amount is correct and proceed with transactions.

    d. Report the receipt to the Head Office before locking it up.

    Ans. b

213. When should the amount received via a special carrier be credited in the S.O. account?

    a. On the date the remittance was dispatched from the sending office.

    b. On the last working day of the week.

    c. On the actual date of receipt, which should be entered on the S.O. slip.

    d. After the Head Office confirms the remittance.

    Ans. c

214. According to the final note for CSI scenarios at the receiving end, what should the SPM or Treasurer compare the weight of the cash bag with?

    a. Only with the weight mentioned by the carrier.

    b. With the entry on the memo of remittance generated in SAP and the hand to hand receipt book.

    c. With the average weight of previous remittances.

    d. With a system-generated expected weight.

    Ans. b

215. In a CSI scenario, how should the receiving office acknowledge the cash received via a special carrier?

    a. By physically signing the carrier's receipt book.

    b. By sending a confirmation message through the carrier.

    c. Through the cash workflow process in SAP upon receipt of Cash.

    d. By updating a local cash register and informing the sending office via phone.

    Ans. c

Let me know if you'd like more questions on this detailed topic!

23. Supply of Indian postal orders.—

(1) When Indian postal orders are to be sent to a S.O. they will be made over, under receipt, by the money order Assistant to the sub-account Assistant. The procedure followed for supply of stamps as mentioned in rule no 20 is to be followed mutatis mutandis for supply of IPOs also.

Note: 1- IPOs are remitted between H.O to S.O under T-Code MIGO and one document containing details of IPOs is printed in MB90 and attached along with

S.O Slip. Stock of IPOs can be seen through T-Code MB52.

Note: 2- Receiving office to check the IPOs received are of actual denomination and number of IPOs as well in MB52 after receipt of the same

(2)In the S.O. the Indian postal orders received should be compared with the details entered in the document attached with S.O. slip.

(3)For Non-CSI Post offices: The SPM of the Non-CSI Post office will send the requisition for supply of IPOs to its Account office. The Postmaster/Sub- Postmaster of the account office for that SO on receipt of requisition will verify and approve it and issue the order to the treasurer. The treasurer will make invoice of the requisition received in three copies and send the IPOs along with the invoice slips it to the SO under “cash to SO”. The S.O. on receipt of IPOs will acknowledge it and receive it as a part of cash from Account Office.

Alright, let's generate some objective-type questions based on the rules concerning the supply of Indian Postal Orders (IPOs).

216. At the Head Office (HO), who makes over the Indian Postal Orders (IPOs) to the sub-account Assistant when they are to be sent to a Sub-Office (SO)?

    a. The treasurer.

    b. The money order Assistant, under receipt.

    c. The mail sorting assistant.

    d. The Head Postmaster.

    Ans. b

217. According to the rule, the procedure for the supply of IPOs to S.Os is similar to which other supply procedure?

    a. Supply of account books.

    b. Supply of mail bags.

    c. Supply of stamps, as mentioned in rule no 20.

    d. Supply of stationery items.

    Ans. c

218. According to Note 1 for CSI scenarios, which T-code is used for remitting IPOs between the HO and SO?

    a. MB52

    b. MB90

    c. MIGO

    d. ZFBL3N

    Ans. c

219. In CSI scenarios, what document containing details of IPOs is printed using T-code MB90 and attached along with the S.O. Slip?

    a. A stock receipt.

    b. A transaction summary.

    c. One document containing details of IPOs.

    d. A delivery confirmation.

    Ans. c

220. In CSI scenarios, which T-code can be used to view the stock of IPOs?

    a. MIGO

    b. MB90

    c. MB52

    d. ZFR-DAY-NEW

    Ans. c

221. According to Note 2 for CSI scenarios, what should the receiving office check in MB52 after receiving the IPOs?

    a. The date of printing of the IPOs.

    b. The security features of the IPOs.

    c. That the IPOs received are of the actual denomination and number.

    d. The names of the intended purchasers.

    Ans. c

222. For Non-CSI Post Offices, who will send the requisition for the supply of IPOs to its Account office?

    a. The treasurer of the Non-CSI Post office.

    b. The Head Postmaster of the Account office.

    c. The SPM of the Non-CSI Post office.

    d. A designated clerk of the Non-CSI Post office.

    Ans. c

223. In Non-CSI Post Offices, who at the Account office will verify and approve the IPO requisition?

    a. The treasurer.

    b. The Postmaster/Sub-Postmaster.

    c. The money order Assistant.

    d. The Superintendent.

    Ans. b

224. In Non-CSI Post Offices, how many copies of the invoice for the IPO requisition will the treasurer prepare?

    a. One copy.

    b. Two copies.

    c. Three copies.

    d. Four copies.

    Ans. c

225. In Non-CSI Post Offices, under which category will the IPOs be sent to the SO along with the invoice slips?

    a. "Mail to SO"

    b. "IPOs to SO"

    c. "Cash to SO"

    d. "Articles to SO"

    Ans. c

226. In Non-CSI Post Offices, how will the SO acknowledge the receipt of the IPOs?

    a. By sending a separate acknowledgement for IPOs.

    b. By signing a copy of the invoice slip specifically for IPOs.

    c. By receiving it as a part of cash from the Account Office.

    d. By making an entry in the IPO stock register.

    Ans. c

227. In the S.O., what should be done with the Indian Postal Orders received?

    a. Store them directly in the safe without checking.

    b. Compare them with the details entered in the document attached with the S.O. slip.

    c. Issue them for sale immediately upon receipt.

    d. Record their serial numbers in a separate register.

    Ans. b

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24. Adjustment of errors in account.—

If any short or excess receipt or short or excess payment on the part of a S.O, is communicated it by an entry in the S.O. slip, the error should be adjusted as soon as possible by the S.P.M. in the manner indicated by the H.O.

Note: In CSI scenario, for each debit/credit transaction, one document is generated. The adjustments to the errors in any transactions or change in any GL head may be done by Head Post Master after confirmation of genuineness from concerned branch or the document shall be revered back to its original office for necessary corrections

Alright, let's generate some objective-type questions based on the rules concerning the adjustment of errors in accounts.

228. How will a Sub-Office (SO) typically be informed of a short or excess receipt or payment on its part?

    a. Through a separate audit report.

    b. By a phone call from the Head Office (HO) accountant.

    c. By an entry in the S.O. slip.

    d. Through a public notice displayed at the SO.

    Ans. c

229. What action should the Sub-Postmaster (SPM) take upon being notified of an error in the account via the S.O. slip?

    a. Ignore minor discrepancies.

    b. Investigate the error and wait for further instructions.

    c. Adjust the error as soon as possible in the manner indicated by the HO.

    d. Debit or credit the next day's transactions accordingly.

    Ans. c

230. According to the note for CSI scenarios, what is generated for each debit/credit transaction?

    a. A summary report of all transactions.

    b. One document.

    c. A daily balance sheet.

    d. An audit trail.

    Ans. b

231. In CSI scenarios, how can adjustments to errors in transactions or changes in GL heads be made?

    a. Automatically by the system after a certain period.

    b. By the concerned branch directly through online modification.

    c. By the Head Post Master after confirmation of genuineness from the concerned branch.

    d. By the system administrator at the regional level.

    Ans. c

232. In CSI scenarios, what is the alternative action if the Head Post Master cannot confirm the genuineness of the error or GL head change from the concerned branch?

    a. The adjustment is made provisionally.

    b. The system flags the transaction for future review.

    c. The document shall be reversed back to its original office for necessary corrections.

    d. The error is reported to the Superintendent for resolution.

    Ans. c

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25. S.B. Slips.—

(1) the entries in S.B. slip (Form S.B. 27) relating to documents such as warrants of payment, S.B. acknowledgements, pass-books, etc., should be carefully compared by the savings bank Assistant with the originals which should then be enclosed along with the S.B. slip relating to them in covers and sealed. These sealed S.B. slip covers on which the names of the offices will be given should be transferred, under receipt to the sub-account Assistant who will attach them after entry to the respective S.O. slips.

(2)In the S.O. the S. B. documents should at once be checked with the details entered in the S.B. slips which should be filed in monthly bundles.

Alright, let's generate some objective-type questions based on the rules concerning Savings Bank (S.B.) Slips.

233. What form number is used for the Savings Bank (S.B.) slip mentioned in the rule?

    a. Form SB-10

    b. Form SB-27

    c. Form SB-55

    d. Form SB-103

    Ans. b

234. According to the rule, who should carefully compare the entries in the S.B. slip with the original documents?

    a. The Head Postmaster.

    b. The sub-account Assistant.

    c. The savings bank Assistant.

    d. The treasurer.

    Ans. c

235. What types of documents are mentioned as relating to the entries in the S.B. slip?

    a. Account opening forms and withdrawal slips.

    b. Loan documents and maturity certificates.

    c. Warrants of payment, S.B. acknowledgements, pass-books, etc.

    d. Nomination forms and transfer applications.

    Ans. c

236. After comparison, what should be done with the original S.B. documents and the corresponding S.B. slip?

    a. They should be kept separately for auditing.

    b. They should be enclosed together in covers and sealed.

    c. The documents should be sent directly to the account holders.

    d. The slip should be filed, and the documents sent loose.

    Ans. b

237. What information should be provided on the sealed S.B. slip covers?

    a. The date of sealing.

    b. The names of the originating and destination offices.

    c. The list of documents enclosed.

    d. The signature of the sealing official.

    Ans. b

238. To whom should these sealed S.B. slip covers be transferred at the Head Office (HO)?

    a. Directly to the mail dispatch section.

    b. Under receipt to the sub-account Assistant.

    c. To the treasurer for onward dispatch.

    d. To the Superintendent for verification.

    Ans. b

239. What will the sub-account Assistant do with the received sealed S.B. slip covers?

    a. Dispatch them immediately to the addressee offices.

    b. Open them and verify the contents.

    c. Attach them after entry to the respective S.O. slips.

    d. File them in a separate S.B. document register.

    Ans. c

240. Upon receiving the S.B. documents at the Sub-Office (SO), what immediate action should be taken?

    a. Forward them to the respective account holders.

    b. Check them against the entries in a separate SB register.

    c. Check them with the details entered in the S.B. slips.

    d. Store them in the safe without verification.

    Ans. c

241. After checking the S.B. documents with the S.B. slips at the SO, how should the S.B. slips be managed?

    a. They should be returned to the Head Office.

    b. They should be filed in monthly bundles.

    c. They should be pasted in the SB ledgers.

    d. They should be destroyed after verification.

    Ans. b

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26. Closing of account bags in the head office.-

(l) Before the account bags for despatch to S.Os are closed on any day, the balances of the System generated daily transaction reports received and accounted for in the H.Os on that day, should be entered in the S.O. slips both in words and figures and the carbonic copies of the S.O. slips, placed in the account bags and any Indian postal orders or other documents to be sent with them to the S.Os.

(2)The account bags which cash bags are not enclosed will then be closed and sealed by the Sub-Account Assistant and made over under receipt to the sorting department, if they are to be despatched inside mail bags, or to the mail department if they are to be despatched loose.

(3)If any remittance of cash or stamps is to be made the account bag, when ready to be closed, will be taken by the sub-account Assistant to the treasurer together with documents for despatch. The cash or stamps or   to be sent to the S.O. should then be enclosed in the cash bag by the treasurer in the presence of the Sub-Account Assistant who is not required to count the cash or stamps but to see that the remittance is actually enclosed in the cash bag by the treasurer, and the cash bag should be closed and sealed by the treasurer, also in the presence of the sub-account Assistant with the cash seal with black sealing-wax, which should invariably be used for the purpose of sealing cash bags. After the cash bag has been closed and sealed, the Sub- Account Assistant should himself weigh the bag and enter its weight both in words and figures on the label of the bag and also on both copies of the S.O. slip and have these entries of weight attested and initialed by the treasurer. The entry of the remittance in both copies of the slip should also be initialed by the treasurer. The closed cash bag will then immediately by placed by the treasurer in the account bag in the presence of the sub-account Assistant and then sub-account Assistant will at once close and seal the bag with his sub- account seal in the presence of the treasurer, who will retain the bag until the proper time arrives for its transfer by him under receipt, to the sorting or mail department, as the case may be.

Note: In CSI scenario, remittance should be done through cash workflow process in SAP and memo of remittance should be generated. Stamps also should be sent in SAP.

(4)An account bag which contains S.O. slip, unaccompanied by cash, stamps, or documents, and is enclosed in a mail bag, need not be closed and sealed.

(5)As far as practicable, the sub-account Assistant should not be either the mail or sorting Assistant but when the combination of these duties cannot be avoided, all the account bags, whether they contain cash bags or not should be sealed with the cash seal by the treasurer and with the sub-account seal by the sub- account Assistant. The cord for the cash seal should be tied tightly round the neck of the account bag just above the sub-account seal, and the cash seal should be impressed on good red sealing wax. Whenever, under this arrangement, it is necessary to put two seals on each account bag, the post-master must be careful to see that red sealing-wax is used for the cash seal on the account bag to distinguish it from the black seal on the cash bag, and that all S.Os in account with the H.O. are informed that two seals will be placed on all account bags from the office.

NOTE.—It must be distinctly understood that all the duties prescribed in this rule must be performed personally by the sub-account Assistant, as the case may be, without any help from other officials. Accounts bags which do not contain any remittance may, however, be closed and sealed by an official in the presence of the sub-account Assistant.

Alright, let's generate some objective-type questions based on the rules concerning the closing of account bags in the head office.

242. Before account bags for despatch to Sub-Offices (SOs) are closed, what should be entered in the S.O. slips?

    a. The list of contents of the account bag.

    b. The date and time of despatch.

    c. The balances of the System generated daily transaction reports received and accounted for in the HO on that day, in words and figures.

    d. The name of the official who prepared the account bag.

    Ans. c

243. Besides the balances, what other items should be placed in the account bags along with the carbon copies of the S.O. slips?

    a. The dispatch register for the day.

    b. Any Indian postal orders or other documents to be sent to the SOs.

    c. A copy of the Head Office's daily account.

    d. Unused S.O. slips for the next day.

    Ans. b

244. What happens to account bags that do not contain cash bags?

    a. They are left unsealed for easy access.

    b. They are closed and sealed by the Head Postmaster.

    c. They are closed and sealed by the Sub-Account Assistant and handed over under receipt to the sorting or mail department.

    d. They are given directly to the mail runner for despatch.

    Ans. c

245. If a remittance of cash or stamps is to be included, who takes the ready-to-close account bag and despatch documents to the treasurer?

    a. The Head Postmaster.

    b. The sorting Assistant.

    c. The sub-account Assistant.

    d. The mail Assistant.

    Ans. c

246. When cash or stamps are to be sent, who encloses them in the cash bag?

    a. The sub-account Assistant.

    b. The Head Postmaster.

    c. The treasurer, in the presence of the Sub-Account Assistant.

    d. A designated packer.

    Ans. c

247. Is the sub-account Assistant required to count the cash or stamps being enclosed in the cash bag by the treasurer?

    a. Yes, to ensure accuracy.

    b. Yes, as a witness.

    c. No, but they must see that the remittance is actually enclosed.

    d. Only for large amounts or quantities.

    Ans. c

248. Who closes and seals the cash bag containing the remittance?

    a. The sub-account Assistant.

    b. The Head Postmaster.

    c. The treasurer, in the presence of the sub-account Assistant, using the cash seal with black sealing-wax.

    d. A designated security personnel.

    Ans. c

249. What color of sealing wax should invariably be used for sealing cash bags?

    a. Red.

    b. Blue.

    c. Black.

    d. Green.

    Ans. c

250. After the cash bag is closed and sealed, who should weigh the bag and enter its weight on the label and both copies of the S.O. slip?

    a. The treasurer.

    b. The Head Postmaster.

    c. The Sub-Account Assistant.

    d. The sorting Assistant.

    Ans. c

251. Who should attest and initial the weight entries made by the Sub-Account Assistant on the label and S.O. slips?

    a. The Head Postmaster.

    b. Another Sub-Account Assistant.

    c. The treasurer.

    d. The sorting Assistant.

    Ans. c

252. Who should also initial the entry of the remittance in both copies of the S.O. slip?

    a. The sub-account Assistant.

    b. The Head Postmaster.

    c. The treasurer.

    d. The mail Assistant.

    Ans. c

253. After the cash bag is sealed, who immediately places it in the account bag?

    a. The sub-account Assistant.

    b. The Head Postmaster.

    c. The treasurer, in the presence of the sub-account Assistant.

    d. A designated peon.

    Ans. c

254. After the cash bag is placed in the account bag, who closes and seals the account bag?

    a. The treasurer, using the cash seal.

    b. The Head Postmaster, using their official seal.

    c. The sub-account Assistant, using their sub-account seal, in the presence of the treasurer.

    d. The sorting Assistant, using the sorting department seal.

    Ans. c

255. Who retains the closed and sealed account bag until it's time for transfer to the sorting or mail department?

    a. The sub-account Assistant.

    b. The Head Postmaster.

    c. The treasurer.

    d. The mail Assistant.

    Ans. c

256. According to the note for CSI scenarios, how should remittances be processed in SAP?

    a. Through manual entries.

    b. Through a separate financial module.

    c. Through cash workflow process, and a memo of remittance should be generated. Stamps should also be sent in SAP.

    d. By direct transfer to the SO's virtual account.

    Ans. c

257. According to the rule, does an account bag containing only the S.O. slip (without cash, stamps, or documents) and enclosed in a mail bag need to be closed and sealed?

    a. Yes, always for security reasons.

    b. Yes, but only with the sub-account seal.

    c. No, it need not be closed and sealed.

    d. Only if instructed by the Head Postmaster.

    Ans. c

258. As far as practicable, who should NOT be the sub-account Assistant?

    a. The treasurer.

    b. The Head Postmaster.

    c. Either the mail or sorting Assistant.

    d. Any official working in the savings bank section.

    Ans. c

259. If the duties of sub-account Assistant cannot be separated from those of mail or sorting Assistant, how should all account bags be sealed?

    a. Only with the sub-account seal.

    b. Only with the seal of the mail or sorting department.

    c. With the cash seal by the treasurer and with the sub-account seal by the sub-account Assistant.

    d. Using both the treasurer's and the Head Postmaster's seals.

    Ans. c

260. When two seals are required on an account bag, what color of sealing wax should be used for the cash seal on the account bag?

    a. Black, to match the seal on the cash bag.

    b. Blue, for easy identification.

    c. Red, to distinguish it from the black seal on the cash bag.

    d. Green, as a standard for account bags.

    Ans. c

261. When two seals are used on each account bag, what information should be conveyed to all Sub-Offices in account with the HO?

    a. The names of the officials who sealed the bags.

    b. The reason for using two seals.

    c. That two seals will be placed on all account bags from the office.

    d. The procedure for opening bags with two seals.

    Ans. c

262. According to the final note, who must personally perform all the duties prescribed in this rule regarding the closing of account bags?

    a. Any responsible official designated by the Head Postmaster.

    b. The treasurer and the sub-account Assistant collectively.

    c. The sub-account Assistant, without help from other officials.

    d. The Head Postmaster, to ensure compliance.

    Ans. c

263. According to the final note, under what condition can account bags not containing any remittance be closed and sealed by an official in the presence of the sub-account Assistant?

    a. If the sub-account Assistant is on leave.

    b. If there is a large volume of bags to be closed.

    c. Account bags which do not contain any remittance may be closed and sealed by an official in the presence of the sub-account Assistant.

    d. Only with the explicit permission of the Superintendent.

    Ans. c

Let me know if you'd like more questions on this very detailed topic!

27. Opening of account and cash bags in the sub-office.—

(1) The account bag received from the H.O. should be carefully examined by the S.P.M. before it is opened.

(2)If a cash bag is received in the account bag, it should be similarly examined. It should then be weighed in the presence of the sub-account Assistant and after verification of the weight with that entered in the SO slip should be opened in the presence of the sub-account Assistant. If the duties of the treasurer and the sub account Assistant are performed by one and the same official, the cash bag will be weighed and opened, if and when possible, in the presence of any other official selected for the purpose by the Superintendent.

Note: In CSI scenario, SPM or Treasurer should examine and compare the weight of the cash bag with the entry on the SO slip and memo of remittance generated in SAP. After checking, Cash received should be acknowledged through cash workflow process in SAP and cross checked with Days Report of SO.

(3)When, in the H.O. the sub-account Assistant is required to perform the duties also of the mail or sorting Assistant the fact will be intimated to the S.P.M., who should examine each account bag received to see that it is sealed both with the cash seal and with the sub-account seal, the cash seal being impressed with red sealing-wax.

Alright, let's generate some objective-type questions based on the rules concerning the opening of account and cash bags in the sub-office.

264. What is the first action the Sub-Postmaster (SPM) should take upon receiving the account bag from the Head Office (HO)?

    a. Open it immediately and check the contents.

    b. Keep it aside until all other mail is sorted.

    c. Carefully examine it before opening.

    d. Record its arrival in a register.

    Ans. c

265. If a cash bag is found inside the account bag, what initial action should be taken?

    a. Open it immediately and count the cash.

    b. Place it directly in the office safe.

    c. Examine it similarly to the account bag.

    d. Note its arrival in the S.O. slip.

    Ans. c

266. After examining a received cash bag, what should be the next step in the presence of the sub-account Assistant?

    a. Record its serial number.

    b. Weigh it and verify the weight with the entry in the SO slip.

    c. Seal it again for security.

    d. Open the account bag first.

    Ans. b

267. If the duties of the treasurer and the sub-account Assistant are performed by the same official, in whose presence should the cash bag be weighed and opened, if possible?

    a. Only in the presence of the Head Postmaster.

    b. In the presence of any other official selected for the purpose by the Superintendent.

    c. Without any other witness, as they hold both responsibilities.

    d. In the presence of a customer.

    Ans. b

268. According to the note for CSI scenarios, what should the SPM or Treasurer compare the weight of the cash bag with?

    a. Only with the weight mentioned on the outer cover of the account bag.

    b. With the entry on the SO slip and the memo of remittance generated in SAP.

    c. With a standard weight chart for cash bags.

    d. With the weight recorded by the sending treasurer.

    Ans. b

269. In CSI scenarios, after checking the weight and opening the cash bag, how should the received cash be processed?

    a. It should be directly entered into the cash book.

    b. It should be acknowledged through cash workflow process in SAP and cross checked with the Days Report of SO.

    c. It should be recounted by another official for verification.

    d. It should be kept separate until the end of the day's transactions.

    Ans. b

270. If the sub-account Assistant at the HO also performs the duties of the mail or sorting Assistant, what fact will be communicated to the SPM?

    a. The increased workload of the sub-account Assistant.

    b. The possibility of delays in receiving account bags.

    c. The fact that the account bag will be sealed both with the cash seal and with the sub-account seal, with the cash seal using red sealing-wax.

    d. The new timings for account bag exchange.

    Ans. c

271. In the scenario where the HO's sub-account Assistant also handles mail or sorting, what should the SPM at the SO examine on each received account bag?

    a. The clarity of the address label.

    b. The number of seals and their type (cash seal and sub-account seal), noting that the cash seal should be impressed with red sealing-wax.

    c. The overall condition of the bag for any signs of damage.

    d. The date and time of sealing.

    Ans. b

Okay, let's continue with more objective-type questions based on the remaining implied rules and procedures. Since you've covered up to rule 27, I'll anticipate potential areas for questions based on general postal accounting practices related to sub and branch offices.

272. What is the primary responsibility of a Branch Postmaster (BPM) regarding the Branch Office (BO) daily transaction report?

    a. To audit the transactions of the BO.

    b. To prepare and submit it to the Account Office (usually the SO or HO).

    c. To maintain a copy for the BO's record.

    d. To forward it to the Superintendent directly.

    Ans. b

273. Where are the transactions of a Branch Office (BO) typically compiled for accounting purposes?

    a. At the BO itself in a daily abstract.

    b. At the Sub-Office (SO) to which it is attached.

    c. At the Head Office (HO) in the relevant General Ledger (GL) codes.

    d. At a centralized accounting hub.

    Ans. c

274. What is the role of the Account Office (usually SO or HO) upon receiving the BO daily transaction report?

    a. To file it without detailed scrutiny.

    b. To verify the transactions and consolidate them into their own accounts.

    c. To return it to the BO for corrections.

    d. To forward it to the audit department.

    Ans. b

275. In the context of financial transactions, what is the significance of the "Cash in Transit" GL code?

    a. It represents the total cash holdings of all post offices.

    b. It tracks the movement of cash between different offices that has been dispatched but not yet received and accounted for.

    c. It reflects the daily revenue earned from postal services.

    d. It records the expenses incurred on transportation of mail.

    Ans. b

276. What is the purpose of regular reconciliation of "Cash in Transit" accounts?

    a. To ensure that all staff are handling cash properly.

    b. To comply with audit requirements.

    c. To identify and resolve discrepancies between sending and receiving offices' records of cash movements.

    d. To optimize the speed of cash transfers.

    Ans. c

277. What might trigger a Head Office to conduct a surprise verification of cash and accounts at a Sub-Office?

    a. Routine monthly inspection schedules.

    b. A request from the Sub-Postmaster for additional funds.

    c. Indications of irregularities or discrepancies in the Sub-Office's reports.

    d. The transfer of the Sub-Postmaster.

    Ans. c

278. What is the importance of maintaining a proper error book at both the Account Office and the Sub-Office?

    a. To record customer complaints.

    b. To track instances of deviations from established accounting procedures and their rectification.

    c. To note staff attendance issues.

    d. To list pending mail deliveries.

    Ans. b

279. In postal accounting, what does the term "GL Codes" refer to?

    a. Codes used to identify postal employees.

    b. Codes representing different categories of financial transactions and balances in the General Ledger.

    c. Codes used for sorting different types of mail.

    d. Codes indicating the geographical location of post offices.

    Ans. b

280. What is the role of the Superintendent (or Sub Divisional Inspector) in cases of unresolved discrepancies or delays in financial matters involving Sub and Branch Offices?

    a. To handle routine accounting tasks.

    b. To act as an appellate authority for customer grievances.

    c. To investigate the issues and take appropriate action to ensure compliance and resolve problems.

    d. To authorize staff leave requests.

    Ans. c

Let me know if you'd like to explore any of these areas further or have more specific rules you'd like questions on!

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28. Preparation of S.O. System generated daily transaction report

(1)At the end of business day, the closing cash balance of Treasurer Cash Book (ZFBL3N) should be tallied with that of Physical balance. Any difference can be due to the missing voucher postings of financial transactions like WUMTS, MMTS, etc. All POS transactions, SB (Finacle) & PLI/RPLI (McCamish) transactions have to be accounted through ‘POS Back Office Cash’ as obtained from Treasurer/DOP cash. System generated S.O Daily transaction report (ZFR_DAY_NEW) can be prepared through the system which should have the closing balance automatically generated both in words and figures.

(2)When the other entries to be made in the S.O. System generated daily transaction report, both on the face and reverse, have been completed, it should be impressed with the date-stamp of the S.O. and signed by the S.P.M. The S.O. System generated daily transaction report is  a due document, and the S.P.M. will be held responsible for its punctual submission to the H.O.

(3)In the S.O. daily transaction report which will reach the H.O. on the last working day of each month and also in the daily transaction report despatched from the S.O. on the 31st March, the S.P.M. should note, in red ink, in the space for the remarks on the reverse of the form—

(a)In non CSI offices, the details of (i) the cash (ii) the Indian postage stamps, (iii) other stamps (if they form a part of the cash balance),

(b)the details of stamps in the sub-office itself under the following heads:—

(i)Indian postage stamps, including embossed envelopes, letter cards, and post cards,

(ii)other stamps such as non-judicial stamps (if they form part of the cash balance), etc.

Note: After implementation of CSI and GL code integration, there is no need to enter red ink particulars in the daily transaction report, since year end process is being done centrally through the system itself and no manual intervention is required.

Alright, let's generate some objective-type questions based on the rules concerning the preparation of the S.O. System generated daily transaction report.

281. At the end of the business day, what should be tallied with the physical cash balance at a Sub-Office (SO)?

    a. The total value of stamps sold.

    b. The closing cash balance of the Treasurer Cash Book (ZFBL3N).

    c. The total amount of money orders issued.

    d. The day's total revenue from all transactions.

    Ans. b

282. According to the rule, what can cause a difference between the Treasurer Cash Book balance and the physical cash balance?

    a. Incorrect data entry in the POS system.

    b. Missing voucher postings of financial transactions like WUMTS, MMTS, etc.

    c. Delays in the crediting of SB transactions in Finacle.

    d. Errors in PLI/RPLI transaction processing in McCamish.

    Ans. b

283. How should POS, SB (Finacle), and PLI/RPLI (McCamish) transactions be accounted for in the S.O.?

    a. Through separate manual registers.

    b. Through direct posting to the respective GL codes.

    c. Through ‘POS Back Office Cash’ as obtained from Treasurer/DOP cash.

    d. By aggregating them at the end of the day.

    Ans. c

284. How is the S.O. Daily transaction report (ZFR_DAY_NEW) typically prepared?

    a. Manually by the SPM.

    b. By consolidating all physical vouchers.

    c. Through the system, which should automatically generate the closing balance in words and figures.

    d. By extracting data from separate transaction logs.

    Ans. c

285. After completing all entries on both sides, what should be done to the S.O. System generated daily transaction report?

    a. It should be printed and filed at the SO.

    b. It should be date-stamped by the HO upon receipt.

    c. It should be impressed with the date-stamp of the SO and signed by the SPM.

    d. It should be digitally signed and uploaded to a central server.

    Ans. c

286. What is the status of the S.O. System generated daily transaction report in terms of its submission to the Head Office (HO)?

    a. It is an optional document.

    b. It is a due document for which the SPM is responsible for punctual submission.

    c. It should be submitted only when there are discrepancies.

    d. It should be retained at the SO for record-keeping.

    Ans. b

287. On which specific daily transaction reports should the SPM note certain details in red ink in the remarks space on the reverse of the form (in non-CSI offices)?

    a. Only on the last day of the financial year (31st March).

    b. Only on the last working day of each month.

    c. On the daily transaction report reaching the HO on the last working day of each month and also on the one despatched on the 31st March.

    d. On any report where the cash balance exceeds a certain limit.

    Ans. c

288. In non-CSI offices, what details related to the cash balance should be noted in red ink?

    a. Only the total closing cash balance.

    b. The details of (i) the cash, (ii) the Indian postage stamps, (iii) other stamps (if they form a part of the cash balance).

    c. The denomination-wise breakup of the cash.

    d. The source of each component of the cash balance.

    Ans. b

289. In non-CSI offices, what details of stamps held in the sub-office should be noted in red ink under specific heads?

    a. Only the total value of each type of stamp.

    b. The quantity of each denomination of stamp.

    c. (i) Indian postage stamps (including embossed envelopes, letter cards, and post cards), (ii) other stamps such as non-judicial stamps (if they form part of the cash balance), etc.

    d. The date of receipt of the current stamp stock.

    Ans. c

290. According to the note, why is there no need to enter red ink particulars in the daily transaction report after the implementation of CSI and GL code integration?

    a. Because physical stamp stock-taking is discontinued.

    b. Because all transactions are now recorded in black ink.

    c. Because the year-end process is being done centrally through the system, and no manual intervention is required.

    d. Because the daily transaction report is no longer submitted physically.

    Ans. c

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29. Preparation of daily accounts by a sub-office not in daily communication by post with its head office of account.—

(1) If the S.O. is not in daily communication by post with the H.O. with which it is in account, it should write up/ generate, check and close its account daily as prescribed in the preceding rules, but the account to be submitted to the H.O. should be prepared only on the day the mail is despatched. This account should be prepared in the form of S.O. System generated daily transaction report and the totals of the transactions since the despatch of the previous account should be automatically generated against the various items in the system. Care should be taken to see that the closing balance, in the account to be submitted to the H.O. agrees with the closing balance on the day of despatch in the S.O. account.

(2) If there is Assistant in the S.O. who is jointly responsible with the S.P.M. for the safe custody of the cash balance, he should verify the cash balance each day in the manner laid down and initial the S.O. account in token of having done this. A detailed check or verification of the various items in the System generated daily transaction report with reference to the vouchers is not necessary.

Okay, let's continue with more objective-type questions based on the rules concerning sub-offices not in daily communication with their head office.

291. For a Sub-Office (SO) not in daily communication by post with its Head Office (HO), how often should it prepare its accounts?

            a. Weekly.

            b. Monthly.

            c. Daily, but the account to be submitted to the HO is prepared only on the day the mail is despatched.

            d. Only when specifically instructed by the HO.

            Ans. c

        292. In what format should the account be prepared for submission to the HO?

            a. In a separate register.

            b. In the form of S.O. System generated daily transaction report.

            c. As a summary sheet of daily totals.

            d. In a format prescribed by the postal audit department.

            Ans. b

        293. What should the totals in the S.O. System generated daily transaction report represent?

            a. The transactions of that specific day only.

            b. The totals of the transactions since the despatch of the previous account.

            c. The projected transactions for the next day.

            d. The transactions for the entire month.

            Ans. b

        294. What should the closing balance in the account submitted to the HO agree with?

            a. The opening balance of the SO account on the day of despatch.

            b. The closing balance on the last day of the month.

            c. The closing balance on the day of despatch in the S.O. account.

            d. The projected closing balance for the next accounting period.

            Ans. c

        295. If there is an Assistant in the SO who is jointly responsible for the safe custody of the cash balance, what should they do each day?

            a. Reconcile the cash balance with the bank statement.

            b. Verify the cash balance in the manner laid down and initial the S.O. account.

            c. Prepare a separate cash balance report for internal use.

            d. Transfer any excess cash to the HO.

            Ans. b

        296. Is a detailed check or verification of the various items in the System generated daily transaction report with reference to the vouchers necessary?

            a. Yes, for each transaction.

            b. Yes, but only for transactions above a certain value.

            c. No, it is not necessary.

            d. Only if there is a discrepancy in the closing balance.

            Ans. c

        Let me know if you'd like more questions on postal accounting procedures!

30. Liabilities of sub-office.—

(1) The liabilities of the S.O. will comprise the total amount of the e-M.Os, warrants of payment remaining unpaid in the S.O.; and, in order that the H.O. may be in a position to know whether any funds will be required by the S.O. or whether the balance retained by it is justified by its out standings, the S.P.M. must enter the total amount of his liabilities every day in the place provided for the purpose in S.O. System generated daily transaction report.

(2) If the account bag for the H.O. is despatched within the limit of the working hours of the day, the following additional entries should be made on the reverse of the S.O. System generated daily transaction report in the column for 'Remarks' showing (a) the actual "cash in hand", and (b) the actual "liabilities" i.e., the amount of the eM.Os, P.O. certificates, S.B. warrants remaining unpaid, a quarter of an hour before the time fixed for the despatch of the account bag:—

Rs.        p.

Actual cash in hand at (hour) on (date)

Actual liabilities existing at (hour) on (date)

Note: The S.O. account need not be made up during the day in order to arrive at the amount of the cash in hand; but the entry should be made after simply counting all the cash actually in the office at a quarter of an hour before the time for despatch, without verifying the amount.

Alright, let's generate some objective-type questions based on the rules concerning the liabilities of a sub-office.

297. According to the rule, what primarily comprises the liabilities of a Sub-Office (SO)?

    a. The total value of unsold postal stationery.

    b. The total amount of e-Money Orders (e-MOs) and warrants of payment remaining unpaid in the SO.

    c. The outstanding salaries of the SO staff.

    d. The total balance in all Savings Bank accounts at the SO.

    Ans. b

298. Why must the Sub-Postmaster (SPM) enter the total amount of their liabilities daily in the S.O. System generated daily transaction report?

    a. For internal record-keeping at the SO.

    b. To inform customers about the financial status of the SO.

    c. To enable the Head Office (HO) to know if the SO requires funds or if its retained balance is justified by its outstandings.

    d. To comply with annual audit requirements.

    Ans. c

299. If the account bag for the HO is despatched within the working hours, what additional entries should be made on the reverse of the S.O. System generated daily transaction report in the 'Remarks' column?

    a. The total number of postal articles booked during the day.

    b. The details of remittances received from the HO.

    c. (a) the actual "cash in hand", and (b) the actual "liabilities" (e-MOs, PO certificates, SB warrants unpaid) a quarter of an hour before despatch.

    d. The list of staff on duty at the time of despatch.

    Ans. c

300. At what specific time before the despatch of the account bag should the additional entries regarding "cash in hand" and "liabilities" be recorded?

    a. At the end of the business day.

    b. At the time of sealing the account bag.

    c. A quarter of an hour before the time fixed for the despatch of the account bag.

    d. Immediately after the last transaction of the day.

    Ans. c

301. According to the note, is it necessary to make up the S.O. account during the day to arrive at the amount of cash in hand for the additional entry?

    a. Yes, a complete daily account must be prepared.

    b. Yes, a preliminary reconciliation is required.

    c. No, the entry should be made after simply counting all the cash actually in the office at the specified time.

    d. Only if the cash in hand exceeds a certain limit.

    Ans. c

302. Is it necessary to verify the counted "cash in hand" against the day's transactions before making the additional entry?

    a. Yes, a thorough verification is mandatory.

    b. Yes, a spot check of major transactions is required.

    c. No, the entry should be made after simply counting the cash without verifying the amount at that moment.

    d. Only if there is a suspicion of a discrepancy.

    Ans. c

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31. Details of remittances received and sent.—

Particulars of remittances received or sent whether from or to the head office or other S.Os should be entered in the place provided for the purpose on the back of the S.O. daily account or system generated daily transaction report as the case may be.

Alright, let's generate some objective-type questions based on the rule concerning the details of remittances received and sent.

303. Where should the details of all remittances received by a Sub-Office (SO) be recorded?

    a. In a separate remittance register maintained at the SO.

    b. On the front page of the S.O.'s cash book.

    c. In the place provided for the purpose on the back of the S.O. daily account or system generated daily transaction report.

    d. In the inward mail register.

    Ans. c

304. Where should the details of all remittances sent by a Sub-Office (SO) be recorded?

    a. In a separate dispatch register for remittances.

    b. On the front page of the SO's journal.

    c. In the place provided for the purpose on the back of the S.O. daily account or system generated daily transaction report.

    d. In the outward mail abstract.

    Ans. c

305. Should remittances to the Head Office (HO) be included in the details recorded on the back of the daily account/transaction report?

    a. No, those are recorded in a separate HO ledger.

    b. Yes, all remittances, whether to or from the HO, should be included.

    c. Only if the remittance exceeds a certain amount.

    d. Only if specifically instructed by the HO.

    Ans. b

306. Should remittances to other Sub-Offices (SOs) be included in the details recorded on the back of the daily account/transaction report?

    a. No, inter-SO remittances are tracked separately.

    b. Yes, all remittances, including those to other SOs, should be included.

    c. Only if the other SO is under a different Head Office.

    d. Only if the remittance is made via a special carrier.

    Ans. b

307. What is the purpose of recording these remittance details on the back of the daily account/transaction report?

    a. To provide a summary of the SO's overall financial activity.

    b. To help in tracking the movement of cash and other valuables in and out of the SO.

    c. To serve as a receipt for the remittances.

    d. To comply with statistical reporting requirements.

    Ans. b

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32. Details of drawings from treasury/bank.—

(1) In the case of S.Os situated at treasury or bank stations, the amount placed at credit of the S.P.M, the amount drawn up-to-date from the treasury or bank and the balance should be entered each day in the place provided for on the back of the S.O. daily account.

(2)If the account bag for the H.O. is despatched within the limit of the working hours of the day, the entries to be made on the reverse of the daily account in the columns headed "To be filled up by S.O. at treasury/bank station should also show the state of the funds at credit of the S.O. in the treasury/bank, at a quarter of an hour before the time fixed for the despatch of the account bag.

(3)In the case of S.Os not situated at treasury or bank stations, the authorized maximum amount of cash that may be drawn from the cash office without reference to the H.O. the additional credits placed by the H.O. the amount already drawn from the cash office, and the balance available out of the monthly limit or additional credits should be entered each day in the place provided for on the back of the S.O. daily transaction report.

(4)For CSI Post Offices, the details of cash are entered at the time of preparation of vouchers for drawing of cash from bank . On receipt of cash from bank, treasurer will count it and make data entry in SAP through command ZFFV50, by selecting “Cash Drawn from Bank” and entering SOL ID and Amount received from bank. This will be reflected in the account.

Alright, let's generate some objective-type questions based on the rules concerning the details of drawings from treasury/bank.

308. For Sub-Offices (SOs) located at treasury or bank stations, what three pieces of information should be entered daily on the back of the S.O. daily account?

    a. Total daily receipts, total daily payments, and closing balance.

    b. The amount placed at the credit of the SPM, the amount drawn up-to-date, and the balance.

    c. The names of the banks used, the account numbers, and the transaction references.

    d. The interest earned on the credited amount, the service charges levied, and the net balance.

    Ans. b

309. If the account bag for the Head Office (HO) is despatched during working hours from an SO at a treasury/bank station, what additional information should be shown on the reverse of the daily account regarding the SO's funds?

    a. The expected transactions for the rest of the day.

    b. The SO's total revenue for the month so far.

    c. The state of the funds at credit of the SO in the treasury/bank, a quarter of an hour before despatch.

    d. A copy of the latest bank statement.

    Ans. c

310. For Sub-Offices (SOs) NOT located at treasury or bank stations, what four pieces of information should be entered daily on the back of the S.O. daily transaction report?

    a. Authorized maximum drawing limit, total withdrawals to date, pending withdrawal requests, and remaining limit.

    b. The authorized maximum drawing amount, additional credits from HO, the amount already drawn, and the available balance.

    c. Daily cash inflow, daily cash outflow, net cash flow, and closing balance.

    d. Details of remittances received, details of remittances sent, net remittance balance, and outstanding remittance requests.

    Ans. b

311. For CSI Post Offices, when are the details of cash entered for drawing from the bank?

    a. At the end of the day after all transactions are complete.

    b. At the time of reconciliation with the bank statement.

    c. At the time of preparation of vouchers for drawing cash from the bank.

    d. On receipt of the cash from the bank.

    Ans. c

312. In CSI Post Offices, what command should the treasurer use in SAP to record the receipt of cash from the bank?

    a. ZFR_DAY_NEW

    b. MB90

    c. ZFFV50, selecting “Cash Drawn from Bank”.

    d. ZFBL3N

    Ans. c

313. What specific information needs to be entered in SAP (using the command mentioned in the previous question) by the treasurer upon receiving cash from the bank in a CSI Post Office?

    a. Date of withdrawal and name of the authorizing officer.

    b. SOL ID and Amount received from the bank.

    c. Bank transaction reference number and mode of payment.

    d. Purpose of withdrawal and GL code to be debited.

    Ans. b

314. Where will the data entry made by the treasurer in SAP regarding cash drawn from the bank in a CSI Post Office be reflected?

    a. In the physical cash balance only.

    b. In a separate bank transaction log.

    c. In the account.

    d. Only in the treasurer's personal records.

    Ans. c

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33. Remarks in S.O. daily transaction reports. —

(1) Space is provided on the back of the daily transaction reports for the entry of any remarks that may be necessary. Particulars of unclassified receipts and payments copied from the column for 'Remarks, in the S.O. account should be entered in this place, where the despatch of S.O. electronic money order lists documents, relating to P.O. certificates or custom duty receipts sent to the H.O. with a daily transaction report should also be advised, the particulars of the parcels together with the amount realized on each being noted

(2)When the S.P.M. has drawn any amount from the treasury/bank by book transfer, the nature of the transaction should be explained in the space for remarks on the back of the daily transaction report and the amount so drawn should be stated.

(3)The amounts paid from day-to-day on account of pay and allowances should be charged at once on the specific account heads on the date of payment. In respect of contingent charges, the nature and amount of charge should be shown and the voucher and sanction sent with the daily transaction report duly invoiced. Sums sent out of account such as Premia on Security Bonds of Staff for remittance to the sureties should also be detailed in the column.

(4)Whenever the cash balance of a S.O., is less than the minimum limit fixed for the purpose, the sub-postmaster should record an explanation for the same in the place for remarks on the reverse of the S.O. daily transaction report. When the cash balance exceeds full reasons for such excess retention should be recorded on the reverse of the daily transaction report.

(5) In CSI Post Offices, the SPM will enter the remarks at the time of doing the transaction. The same will be reflected in the account after verification. The respective amount will automatically be reflected in the respective GL code.

Alright, let's generate some objective-type questions based on the rules concerning remarks in S.O. daily transaction reports.

315. Where should any necessary remarks be entered on the S.O. daily transaction report?

    a. On the front page, below the main transaction details.

    b. In a separate remarks register maintained at the SO.

    c. In the space provided for the purpose on the back of the daily transaction report.

    d. Only when there are discrepancies in the account.

    Ans. c

316. What particulars copied from the 'Remarks' column in the S.O. account should be entered in the remarks space of the daily transaction report?

    a. Details of all Savings Bank transactions.

    b. Particulars of unclassified receipts and payments.

    c. A summary of the day's postal articles booked.

    d. Reasons for any customer complaints received.

    Ans. b

317. What other information related to despatches to the Head Office (HO) should be advised in the remarks space of the daily transaction report?

    a. The total weight of the mail bag sent.

    b. The number of staff who signed the mail list.

    c. The despatch of S.O. electronic money order lists and documents relating to P.O. certificates or custom duty receipts.

    d. The expected time of arrival of the next mail from the HO.

    Ans. c

318. What specific details about parcels sent to the HO should be noted in the remarks space, along with the fact of their despatch?

    a. The names and addresses of the senders and recipients.

    b. The insured value of each parcel.

    c. The particulars of the parcels together with the amount realized on each.

    d. The mode of transport used for the parcels.

    Ans. c

319. When the Sub-Postmaster (SPM) draws any amount from the treasury/bank by book transfer, what information should be provided in the remarks space?

    a. The name of the authorizing officer at the HO.

    b. The date and time of the transfer.

    c. The nature of the transaction and the amount drawn.

    d. The SO's account number at the treasury/bank.

    Ans. c

320. How should amounts paid daily on account of pay and allowances be treated in the accounts?

    a. They should be accumulated and charged at the end of the month.

    b. They should be charged at once on the specific account heads on the date of payment.

    c. They should be recorded as advances and adjusted later.

    d. They should be entered as miscellaneous expenses.

    Ans. b

321. Regarding contingent charges, what details should be shown in the remarks space, and what should be sent with the daily transaction report?

    a. Only the total amount of contingent expenses.

    b. The nature and amount of charge should be shown, and the voucher and sanction sent duly invoiced.

    c. A list of all contingent expenses incurred.

    d. The approval note for the contingent expenditure.

    Ans. b

322. How should sums sent out of account, such as Premia on Security Bonds of Staff for remittance to the sureties, be detailed?

    a. They should be clubbed under a single 'Out of Account' entry.

    b. They should be detailed in the column for remarks.

    c. They should be recorded in a separate 'Security Bond Premium' register.

    d. They should be directly debited from the staff's salary accounts.

    Ans. b

323. What should the Sub-Postmaster (SPM) record in the remarks space if the SO's cash balance is less than the fixed minimum limit?

    a. The date and time when the balance fell below the limit.

    b. A request for an immediate remittance from the HO.

    c. An explanation for the same.

    d. The names of the staff members responsible for cash handling.

    Ans. c

324. What should be recorded in the remarks space if the SO's cash balance exceeds the fixed maximum limit?

    a. A proposal for investing the excess cash.

    b. Full reasons for such excess retention.

    c. A request for instructions on how to remit the excess.

    d. The amount of the excess cash.

    Ans. b

325. In CSI Post Offices, when will the SPM enter remarks related to a transaction?

    a. At the end of the business day.

    b. Only when there is a system-generated prompt.

    c. At the time of doing the transaction.

    d. During the daily account reconciliation process.

    Ans. c

326. In CSI Post Offices, after verification, where will the remarks entered by the SPM be reflected?

    a. Only in the local SO database.

    b. In the physical vouchers related to the transaction.

    c. In the account.

    d. In a separate audit log.

    Ans. c

327. In CSI Post Offices, how will the respective amount of a transaction with remarks be reflected in the financial system?

    a. It will be held in a suspense account pending manual classification.

    b. It will be reflected in a general 'Miscellaneous' GL code.

    c. The respective amount will automatically be reflected in the respective GL code.

    d. It will require manual posting to the correct GL code by the HO.

    Ans. c

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34. Requisition for postage and other (non-postal) stamps etc.-

If any postage stamps (including postcards, letter cards, and embossed envelopes) or other    (non-postal)   stamps      are    required   by   the    S.P.M.,   he   should enter the necessary particulars, i.e., the denominations and value of the stamps or required    on     a    sheet    of     paper    and    attach     it    to     the      S.O. System generated daily transaction report, noting the total value of the stamps requisitioned, thus: "Stamps and stationery Rs vide list attached" in the place of remarks on the back of the S.O. System generated daily transaction report. It will not be necessary to send cash with the requisition.

NOTE—This rule governs the supply of non-postal stamps by the H.O. to its S.O.

Alright, let's generate some objective-type questions based on the rule concerning the requisition for postage and other stamps.

328. How should a Sub-Postmaster (SPM) request postage or other (non-postal) stamps?

    a. By sending a separate letter to the Head Office (HO).

    b. By making a verbal request to the visiting Inspector.

    c. By entering the necessary particulars on a sheet of paper and attaching it to the S.O. System generated daily transaction report.

    d. By noting the requirement in the S.O.'s stock register.

    Ans. c

329. What specific details should the SPM include on the attached sheet of paper when requisitioning stamps?

    a. The purpose for which the stamps are required.

    b. The current stock balance of each denomination.

    c. The denominations and value of the stamps required.

    d. The date by which the stamps are needed.

    Ans. c

330. Where should the SPM note that a list of required stamps is attached to the daily transaction report?

    a. On the front page of the report, under 'Enclosures'.

    b. In the SO's inward correspondence register.

    c. In the place of remarks on the back of the S.O. System generated daily transaction report, noting the total value.

    d. On the address side of the envelope containing the report.

    Ans. c

331. What specific wording is suggested for the remark regarding the attached stamp requisition list?

    a. "Stamp requisition attached, total value Rs…"

    b. "Required stamps as per attached list."

    c. "Stamps and stationery Rs… vide list attached."

    d. "Please supply stamps as per the enclosed sheet."

    Ans. c

332. Is it necessary for the SPM to send cash along with the requisition for postage and other stamps?

    a. Yes, the cost of the stamps must be prepaid.

    b. Yes, a token advance is required for processing.

    c. No, it will not be necessary to send cash with the requisition.

    d. Only for requisitions exceeding a certain value.

    Ans. c

333. According to the note, what does this rule specifically govern?

    a. The supply of all types of stationery to the SO.

    b. The supply of postal stationery from the SO to Branch Offices.

    c. The supply of non-postal stamps by the HO to its SO.

    d. The procedure for the SO to purchase stamps from local vendors.

    Ans. c

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35. Documents sent with S.O. System generated daily transaction report.—

The following documents are to be sent, in accordance with the rules applicable to them with the System generated daily transaction report to the head office:—

i)Sub-office e-money order lists.

ii)Consolidation with vouchers and with their accompaniments.

iii)List of document.

iv)A list of Indian postal orders paid.

v)A List of Indian Postal orders sold

vi)A treasury/bank receipt or voucher for money paid into, or drawn from, the treasury /Bank.

vii)Signed receipts for all inward foreign parcels charged with customs duty.

viii)The daily transaction reports of the B.Os. in direct account with the S.O.

ix)Daily list of telephone Revenue collections.

x)Void e- money orders paid.

xi)Documents in support of charges, booked under the head unclassified payment

xii)The signed receipts in Form A.C.G.-17.

xiii)List of accountable articles booked if any.

xiv)voucher for third party transactions out of CSI such as WUIMT, e- Post, Aadhar etc.

xv)Others.

Alright, let's generate some objective-type questions based on the rule concerning the documents sent with the S.O. System generated daily transaction report.

334. Which of the following documents is mandatorily sent with the S.O. System generated daily transaction report to the head office?

    a. A copy of the SO's attendance register.

    b. Sub-office e-money order lists.

    c. Unused postal stationery.

    d. Customer feedback forms.

    Ans. b

335. What should accompany the consolidation sent with the daily transaction report?

    a. A summary of daily revenue.

    b. Vouchers and their accompaniments.

    c. The SO's cash book.

    d. A list of outstanding payments.

    Ans. b

336. Which of the listed items is required to be sent as a record of financial instruments handled by the SO?

    a. A list of unsold postage stamps.

    b. A list of document.

    c. A list of staff who handled cash.

    d. A list of customers who made large transactions.

    Ans. b

337. What specific list related to Indian Postal Orders (IPOs) paid by the SO must be sent?

    a. A list of IPOs received for sale.

    b. A list of IPOs paid.

    c. A list of damaged IPOs.

    d. A list of IPOs pending payment.

    Ans. b

338. What specific list related to Indian Postal Orders (IPOs) sold by the SO must also be sent?

    a. A list of IPOs in stock.

    b. A list of IPOs sold.

    c. A list of cancelled IPOs.

    d. A list of commission earned on IPO sales.

    Ans. b

339. What type of financial instrument receipt or voucher should be included if the SO has transacted with the treasury or bank?

    a. A summary of all bank deposits and withdrawals for the month.

    b. A treasury/bank receipt or voucher for money paid into, or drawn from, the treasury/Bank.

    c. A copy of the SO's bank statement.

    d. The SO's passbook for verification.

    Ans. b

340. What specific receipts related to foreign parcels should be sent if customs duty was charged?

    a. Copies of the customs declaration forms.

    b. Signed receipts for all inward foreign parcels charged with customs duty.

    c. A list of all foreign parcels handled by the SO.

    d. The delivery slips of the foreign parcels.

    Ans. b

341. What daily reports from lower offices should the SO forward to the HO?

    a. The attendance reports of the Branch Postmasters.

    b. The daily transaction reports of the B.Os. in direct account with the S.O.

    c. The mail delivery status reports of the BOs.

    d. The stock balance reports of the BOs.

    Ans. b

342. What specific revenue collection list related to communication services should be sent?

    a. Daily list of telegram revenue collections.

    b. Daily list of telephone Revenue collections.

    c. Daily list of postal life insurance premium collections.

    d. Daily list of savings bank deposit collections.

    Ans. b

343. What type of cancelled financial instrument list should be included, if applicable?

    a. Void money orders issued.

    b. Void postal orders sold.

    c. Void e- money orders paid.

    d. Void savings bank withdrawal forms.

    Ans. c

344. What should accompany the daily transaction report to support certain payment entries?

    a. A summary of all payments made during the day.

    b. Documents in support of charges, booked under the head unclassified payment.

    c. A list of payees and amounts paid.

    d. The SO's petty cash voucher register.

    Ans. b

345. What specific signed receipts related to official transactions should be included?

    a. Signed receipts from customers for articles delivered.

    b. The signed receipts in Form A.C.G.-17.

    c. Signed receipts for remittances sent to other SOs.

    d. Signed receipts for salary received by staff.

    Ans. b

346. What list related to valuable postal items booked should be sent, if any?

    a. List of registered articles delivered.

    b. List of insured articles booked.

    c. List of accountable articles booked.

    d. List of speed post articles booked.

    Ans. c

347. What type of voucher related to transactions outside the core postal system should be included?

    a. Voucher for postage stamps purchased from the HO.

    b. Voucher for salary paid to SO staff.

    c. Voucher for third party transactions out of CSI such as WUIMT, e-Post, Aadhar etc.

    d. Voucher for maintenance of office equipment.

    Ans. c

348. The final item listed under documents to be sent is "Others." What does this imply?

    a. Only documents specifically requested by the HO.

    b. Any other relevant financial or accounting documents not explicitly listed.

    c. Statistical reports on postal traffic.

    d. Personal correspondence of the SPM.

    Ans. b

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36. Contents of account bag.—

The account bag for the head office may contain a daily transaction report, and the documents accompanying it (see rule 35) and a cash bag containing remittances for the H.O.

Alright, let's generate some objective-type questions based on the rule concerning the contents of the account bag sent to the head office.

349. What is one of the primary documents that the account bag for the head office may contain?

    a. The SO's attendance register for the day.

    b. A copy of all money order receipts issued.

    c. A daily transaction report.

    d. Unsold postage stamps and stationery.

    Ans. c

350. What else might be included in the account bag along with the daily transaction report?

    a. Personal mail of the Sub-Postmaster.

    b. The documents accompanying the daily transaction report (as per rule 35).

    c. A summary of customer complaints received.

    d. A list of staff leave applications.

    Ans. b

351. Besides the daily transaction report and its accompanying documents, what other item might the account bag for the head office contain?

    a. The SO's stock of Indian Postal Orders.

    b. A cash bag containing remittances for the H.O.

    c. The SO's Savings Bank ledgers for reconciliation.

    d. A list of undelivered mail items.

    Ans. b

352. What is the purpose of including a cash bag in the account bag sent to the head office?

    a. To receive cash for the SO's operational expenses.

    b. To deposit surplus funds or remittances collected by the SO.

    c. To exchange soiled or damaged currency notes.

    d. To return excess stamp stock to the HO.

    Ans. b

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37. Remittances sent through the post.—

(1) If any remittance in cash or currency notes is to be sent to the H.O. through the post the cash or notes should be enclosed in a cash bag in accordance with the directions of rule 27 of Vol. VI part I. The weight of the cash bag should be noted both in words and figures in the Remarks column of the S.O. account, on the label of the bag, and with details of remittance on the back of the daily transaction report "in red ink" in the place for remarks, and it should be forwarded to the H.O. enclosed in the account bag.

Note:1- In CSI scenario, remittance should be done through cash workflow process in SAP and memo of remittance should be generated.

(2) When SPM Remits Cash to its HO through system, it display automatically in workflow of SO/HO and in days report of SO as well therefore there is no need to write on SO System generated Daily Transactions Report.

NOTE.—It must be distinctly understood that all duties prescribed in this rule must be performed by the Sub-Postmaster personally without any help from any other officials. When an account bag contains a cash bag, it must remain, after it is sealed, in the personal custody of the sub-postmaster until it is placed by him personally in the appropriate bag and made over to the carrier.

Alright, let's generate some objective-type questions based on the rule concerning remittances sent through the post to the Head Office (HO).

353. If a remittance of cash or currency notes is sent to the HO through the post, how should the cash or notes be enclosed?

    a. In an ordinary envelope.

    b. In a sealed cover.

    c. In a cash bag, following the directions of rule 27 of Vol. VI part I.

    d. Loose inside the account bag.

    Ans. c

354. Where should the weight of the cash bag be noted when remitting cash to the HO by post?

    a. Only on the label of the bag.

    b. Only in the SO's cash book.

    c. In the Remarks column of the S.O. account, on the label of the bag, and with details on the back of the daily transaction report in red ink.

    d. Only on a separate weight slip attached to the account bag.

    Ans. c

355. How should the cash bag containing the remittance to the HO be forwarded?

    a. Through unregistered mail for faster delivery.

    b. Enclosed in a parcel post article.

    c. Enclosed in the account bag.

    d. Handed over to a mail overseer separately.

    Ans. c

356. According to Note 1 for CSI scenarios, how should remittances to the HO be processed in SAP?

    a. Through manual journal entries.

    b. Through direct bank transfer initiated outside SAP.

    c. Through the cash workflow process in SAP, and a memo of remittance should be generated.

    d. By physically handing over the cash to a visiting HO official.

    Ans. c

357. According to Note 2 for CSI scenarios, if the SPM remits cash to the HO through the system, where will it be displayed automatically?

    a. Only in the HO's central accounts.

    b. Only in the workflow of the SO.

    c. In the workflow of both the SO and HO, and in the days report of the SO.

    d. Only in a separate remittance tracking module.

    Ans. c

358. Based on Note 2 for CSI scenarios, if the remittance is done through the system, is there a need to manually write details on the SO System generated Daily Transactions Report?

    a. Yes, it is still required for audit trail purposes.

    b. Yes, as a confirmation for the HO.

    c. No, it is not necessary as the system displays it automatically.

    d. Only if there is a discrepancy in the system record.

    Ans. c

359. According to the second NOTE, who must personally perform all the duties prescribed in this rule?

    a. Any senior postal assistant authorized by the SPM.

    b. The treasurer of the Sub-Office.

    c. The Sub-Postmaster personally.

    d. A designated accounts clerk.

    Ans. c

360. According to the second NOTE, if an account bag contains a cash bag, where must it remain after being sealed and until it is placed in the appropriate bag for the carrier?

    a. In the general mail room under lock and key.

    b. In the joint custody of the SPM and another official.

    c. In the personal custody of the sub-postmaster.

    d. In the SO's safe.

    Ans. c

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38. Closing of the account bag.—

The articles and documents that are to be forwarded to the head office in the account bag, should be placed by the sub-postmaster himself in the bag. The account, bag should be labeled with a white bag label, bearing the name of the head office, and closed, sealed and despatched in accordance with the instructions contained in Chapter 3 of this Volume.

NOTE:—See note below Rule 37 (2)

Alright, let's generate some objective-type questions based on the rule concerning the closing of the account bag sent to the head office.

361. Who is responsible for placing the articles and documents into the account bag for forwarding to the head office?

    a. Any postal assistant designated by the SPM.

    b. The treasurer of the Sub-Office.

    c. The sub-postmaster himself.

    d. The senior-most clerk at the SO.

    Ans. c

362. What type of label should be used for the account bag being sent to the head office?

    a. A red label indicating urgent delivery.

    b. A blue label for inter-office correspondence.

    c. A white bag label, bearing the name of the head office.

    d. A yellow label for account-related mail.

    Ans. c

363. What information should be present on the label of the account bag?

    a. The name and address of the sending Sub-Office.

    b. The date and time of despatch.

    c. The name of the head office.

    d. A list of the contents of the bag.

    Ans. c

364. How should the account bag be closed, sealed, and despatched?

    a. According to the SPM's discretion.

    b. Following general postal guidelines for registered mail.

    c. In accordance with the instructions contained in Chapter 3 of this Volume.

    d. Using only the SO's official seal.

    Ans. c

365. What does the note at the end of this rule refer to?

    a. Instructions on labeling cash bags.

    b. The procedure for handling discrepancies in account bags.

    c. The note below Rule 37 (2), emphasizing that the Sub-Postmaster must personally perform all duties related to remittances and custody of cash bags within account bags.

    d. Guidelines on the weight limits for account bags.

    Ans. c

Let me know if you'd like more questions!

39. Remittances through special carriers.—

(1) When a remittance to the head office is to be sent through a postman, overseer, or other subordinate, the   amount should be made over to the   carrier either loose or enclosed in a cash bag, in accordance with the method prescribed by the Head of the Division.

(2)If the remittance is made over loose to the carrier, he should be required to grant a receipt for the sum in the treasurer's cash book (Hand to Hand receipt book)or in the S.O. account if the office does not maintain the treasurer's cash book. If the remittance is to be enclosed in a cash bag, the money together with a memo., giving full particulars of the remittance should be placed inside the bag, and the bag should be closed and weighed in the presence of the carrier, who should be required to grant a receipt for it in the S.O. account (Hand to Hand receipt book), where he should himself enter its weight both in words and figures.

(3)The S.P.M. of each remitting office should enter the closed cash bag with the amount of remittance therein or the amount of the loose remittance in the Diary of the overseer. The S.P.M. of the office which entrusts its remittances to the overseer should also ensure with reference to the entries in the Diary made by the different offices from the time the overseer left his headquarters that the prescribed limit of cash to be conveyed by the overseer is not exceeded.

(4)The S.P.M. will make suitable remarks in the System generated daily transaction report to be sent to the account office on that date about the remittances detained because of limit of cash with the overseer having been exceeded.

NOTE 1: As per the orders of Directorate (PO Division) letter no 24- 2/2012-PO dated 01st October 2018, Loose cash through any departmental employee is fixed as Rs.5 Lakhs (Details of escort to be added)

Note 2 .—In the case of towns where mail motor Services exists and the carrier travels in the mail motor to collect cash from Sub Offices, the Head of the circle(Region) may, at his discretion, dispense with the procedure of closure of cash bags in the presence of the carrier. The cash bag may be closed, sealed, weighed and kept ready by the Sub-Postmaster to be handed over to the Special Carrier who will examine the condition of the bag and verify the weight. The carrier should, however, be required to grant a receipt for the cash bag in the sub-office account where he should himself enter the weight both in words and figures.

(5)Whenever a remittance is sent to the H.O. through a special carrier the necessary entries should be made in the place provided on the back of S.O. System generated daily transaction report(Hand to Hand receipt book), and the carrier's receipt for the amount should be taken in the place provided for the purpose. On the carrier's return to the office, the S.P.M. must see that a receipt for the remittance has been obtained in his book or diary.

Note: In CSI scenario, remittance should be done through cash workflow process in SAP and memo of remittance should be generated.

(6)In the H.O. the cash should be counted by the treasurer in the sub- account Assistant presence and a receipt for the sum should be given to the carrier in his book or diary. If the remittance is received in a closed cash bag, the bag should be carefully examined, weighed and opened and its contents counted and compared by the treasurer in the sub-account Assistant's presence with the entry in the memo, to be found in the bag. A receipt should begiven to the carrier for the bag in his book or diary, where the ascertained weight of the bag should be noted both in words and figures by the treasurer.

(7)The amount received should be compared with the entry in the S.O. daily transaction report in which it is made which will in many cases reach the H.O. before the remittance, and, if the entry is found correct, it should be initialed by the treasurer,  so that it may be accepted  by the sub-account Assistant Such remittances should be brought to account in the H.O. on the dates on which they are actually received.

(8)If a remittance of cash is shown in a S.O. daily transaction report assent to the head office through a special carrier, the sub-account Assistant should see that receipt of the money has been acknowledged by the carrier on the back of the daily transaction report.

Note: In CSI scenario, Treasurer should examine and compare the weight of the cash bag with the entry on the memo of remittance generated in SAP and hand to hand receipt book. After checking, Cash received should be acknowledged through cash workflow process in SAP.

Alright, let's generate some objective-type questions based on the rules concerning remittances sent to the head office through special carriers.

366. When a remittance to the head office is sent through a postman, overseer, or other subordinate, how should the amount be handed over to the carrier?

    a. Always enclosed in a sealed cash bag.

    b. Always as loose cash for easy verification.

    c. Either loose or enclosed in a cash bag, according to the method prescribed by the Head of the Division.

    d. Through a bank draft payable to the carrier.

    Ans. c

367. If the remittance is handed over loose to the carrier, where should the carrier grant a receipt?

    a. Only in a separate acknowledgement slip.

    b. In the treasurer's cash book (Hand to Hand receipt book) or in the S.O. account if the office does not maintain the treasurer's cash book.

    c. Only in the S.O.'s dispatch register.

    d. On a copy of the S.O. daily transaction report.

    Ans. b

368. If the remittance is enclosed in a cash bag, what should also be placed inside the bag along with the money?

    a. The carrier's route map.

    b. A copy of the S.O. daily transaction report.

    c. A memo giving full particulars of the remittance.

    d. A list of the currency note serial numbers.

    Ans. c

369. When a cash bag remittance is handed over to the carrier, who should be present when the bag is closed and weighed?

    a. Only the treasurer.

    b. Only the SPM.

    c. In the presence of the carrier.

    d. In the presence of another postal official.

    Ans. c

370. Where should the carrier enter the weight of the cash bag (in words and figures) after it is closed and weighed?

    a. On the label of the cash bag.

    b. In the SPM's personal diary.

    c. In the S.O. account (Hand to Hand receipt book).

    d. On a separate weight acknowledgement slip.

    Ans. c

371. What should the SPM of the remitting office enter in the Diary of the overseer regarding the remittance?

    a. The carrier's contact details.

    b. The expected time of delivery.

    c. The closed cash bag with the amount of remittance therein or the amount of the loose remittance.

    d. Instructions on handling the cash.

    Ans. c

372. What additional responsibility does the SPM have when entrusting remittances to an overseer who collects from multiple offices?

    a. To provide the overseer with a detailed itinerary.

    b. To ensure that the overseer has adequate security arrangements.

    c. To ensure that the prescribed limit of cash to be conveyed by the overseer is not exceeded, based on entries in the Diary.

    d. To inform all receiving offices about the expected amount.

    Ans. c

373. If a remittance is detained because the overseer's cash limit has been exceeded, what should the SPM do in the System generated daily transaction report?

    a. Omit the remittance from the report.

    b. Make suitable remarks about the detention.

    c. Send a separate explanation to the Head of the Division.

    d. Adjust the next day's remittance amount.

    Ans. b

374. According to Directorate's order in 2018, what is the fixed limit for loose cash carried by any departmental employee?

    a. Rs. 1 Lakh.

    b. Rs. 2 Lakhs.

    c. Rs. 5 Lakhs (with details of escort to be added).

    d. Rs. 10 Lakhs.

    Ans. c

375. In towns with mail motor services, under what condition might the procedure of closing cash bags in the carrier's presence be dispensed with?

    a. If the remittance amount is below a certain threshold.

    b. If the Sub-Postmaster is a senior official.

    c. At the discretion of the Head of the Circle (Region).

    d. If the carrier is a regular and trusted employee.

    Ans. c

376. Even if the cash bag closure procedure is dispensed with in mail motor service areas, what is still required of the Special Carrier upon receiving the bag?

    a. To count the cash before taking custody.

    b. To provide identification proof.

    c. To examine the condition of the bag and verify the weight, and grant a receipt in the sub-office account with the weight noted.

    d. To seal the bag with their personal seal.

    Ans. c

377. When a remittance is sent to the HO through a special carrier, where should the necessary entries be made at the SO?

    a. Only in the SO's dispatch register.

    b. Only in the carrier's book or diary.

    c. In the place provided on the back of S.O. System generated daily transaction report (Hand to Hand receipt book).

    d. In a separate remittance acknowledgement register.

    Ans. c

378. Where should the carrier's receipt for the amount be taken at the SO?

    a. On a separate acknowledgement form.

    b. In the carrier's personal diary.

    c. In the place provided for the purpose on the back of the S.O. System generated daily transaction report (Hand to Hand receipt book).

    d. On a photocopy of the memo of remittance.

    Ans. c

379. Upon the carrier's return to the office after delivering the remittance, what must the SPM ensure?

    a. That the carrier's travel allowance is processed.

    b. That the carrier submits a delivery confirmation slip.

    c. That a receipt for the remittance has been obtained in their (SPM's) book or diary.

    d. That the carrier's leave record is updated.

    Ans. c

380. According to the note for CSI scenarios, how should remittances be processed in SAP when sent through special carriers?

    a. Through manual data entry in a specific module.

    b. Through a direct interface with the carrier's tracking system.

    c. Through the cash workflow process in SAP, and a memo of remittance should be generated.

    d. By creating a temporary user account for the carrier in SAP.

    Ans. c

381. In the HO, who should count the cash received through a special carrier, and in whose presence?

    a. The Head Postmaster alone.

    b. The treasurer in the presence of the sub-account Assistant.

    c. Any two senior postal officials.

    d. The sub-account Assistant alone.

    Ans. b

382. What should be done if the remittance is received in a closed cash bag at the HO?

    a. Store it in the safe without opening immediately.

    b. Open it in the presence of the carrier only.

    c. Carefully examine, weigh, and open the bag, and its contents counted and compared by the treasurer in the sub-account Assistant's presence with the memo inside.

    d. Record its receipt and forward it to the audit section unopened.

    Ans. c

383. Where should a receipt be given to the carrier for a closed cash bag remittance at the HO, and where should the ascertained weight be noted?

    a. On a separate acknowledgement slip handed to the carrier.

    b. Only in the HO's inward remittance register.

    c. In the carrier's book or diary, where the treasurer should note the ascertained weight in words and figures.

    d. On the label of the cash bag received.

    Ans. c

384. What should the treasurer do with the amount received after comparing it with the entry in the S.O. daily transaction report?

    a. File the report without any action.

    b. If the entry is found correct, it should be initialed by the treasurer.

    c. Note any discrepancies in a separate register.

    d. Forward the report to the SPM of the sending SO for confirmation.

    Ans. b

385. When should remittances received via special carrier be brought to account in the HO?

    a. On the date of dispatch from the SO.

    b. On the last day of the accounting period.

    c. On the dates on which they are actually received.

    d. After confirmation from the SO's daily transaction report.

    Ans. c

386. If a cash remittance sent through a special carrier is shown in the S.O. daily transaction report, what should the sub-account Assistant at the HO verify?

    a. The carrier's identity and credentials.

    b. The seal on the cash bag is intact.

    c. That receipt of the money has been acknowledged by the carrier on the back of the daily transaction report.

    d. The signature of the SPM on the report.

    Ans. c

387. According to the final note for CSI scenarios at the receiving end (HO), what should the Treasurer compare the weight of the cash bag with?

    a. Only with their own internal expectations.

    b. With the entry on the memo of remittance generated in SAP and the hand to hand receipt book.

    c. With the average weight of previous remittances.

    d. With a system-generated expected weight.

    Ans. b

388. In a CSI scenario, how should the HO acknowledge the cash received via a special carrier?

    a. By physically signing the carrier's receipt book.

    b. By sending a confirmation message through the carrier.

    c. Through the cash workflow process in SAP upon receipt of Cash.

    d. By updating a local cash register and informing the sending SO via phone.

    Ans. c

Let me know if you'd like more questions on this very detailed topic!

40. Opening of account bags in the head office.—

(1) The account bags received by a H.O. from its S.Os. will be made over by the mail or delivery department under receipt to the treasurer, who should carefully examine them to see that the bag, seal, cord and the label are in good condition. Each account bag will then be opened by the treasurer in the presence of the sub-account Assistant; any cash bag contained therein will be taken out by the treasurer, and the account bag with the rest of its contents will be handed over at once to the sub-account Assistant. The sub-account Assistant will immediately look through the S.O. System generated daily transaction report and see whether any remittance is advised as sent to the head office in the bag just opened. If a remittance is advised but no cash bag has been received, the head-post master will at once be summoned to the spot to make an in immediate investigation.

(2) The account bags or sealed cash bags sent loose received by a H.O. from its sub-offices after the close of the day's transactions should be made over to the treasurer, by the mail or the delivery department under receipt, specifying the description of each bag and the name of the office from which it is received when the treasury(Post Office) is open for custody overnight. The treasurer should enter the total number of such bags in H.O System generated Daily transaction report. The total number of the bags entered under H.O System generated Daily transaction report should be checked by the postmaster by actual count of the bags in the custody of the treasurer. 

Such bags received after the hour the treasury/bank is closed should be kept for the night securely locked up in the joint custody of the postmaster and another official or in the joint custody of two officials of the office to be specified in the memorandum of distribution of work of the office.

Alright, let's generate some objective-type questions based on the rule concerning the opening of account bags in the head office.

389. To whom will the mail or delivery department at the Head Office (HO) hand over the account bags received from its Sub-Offices (SOs)?

    a. Directly to the sub-account Assistant.

    b. To the Head Postmaster for initial inspection.

    c. Under receipt to the treasurer.

    d. To the sorting department for processing.

    Ans. c

390. What should the treasurer at the HO do upon receiving the account bags?

    a. Open them immediately and sort the contents.

    b. Carefully examine them to ensure the bag, seal, cord, and label are in good condition.

    c. Record their arrival in a register and store them securely.

    d. Forward them unopened to the audit section.

    Ans. b

391. In whose presence should the treasurer open each account bag?

    a. In the presence of another treasurer.

    b. In the presence of a mail sorter.

    c. In the presence of the sub-account Assistant.

    d. In the presence of the Head Postmaster.

    Ans. c

392. What action should the treasurer take regarding any cash bag found inside the account bag?

    a. Hand it over directly to the sub-account Assistant.

    b. Open it immediately and count the contents.

    c. Take it out and handle it separately.

    d. Keep it inside the account bag until the sub-account Assistant has reviewed the contents.

    Ans. c

393. After the treasurer removes any cash bag, what should be done with the account bag and the rest of its contents?

    a. They should be stored for later processing.

    b. They should be immediately handed over to the sub-account Assistant.

    c. They should be recorded in a separate register by the treasurer.

    d. They should be opened again by the Head Postmaster for verification.

    Ans. b

394. What is the first thing the sub-account Assistant should do upon receiving the account bag and its contents?

    a. File the S.O. System generated daily transaction report.

    b. Check if all the enclosed documents are present.

    c. Immediately look through the S.O. System generated daily transaction report to see if any remittance is advised.

    d. Compare the weight of the bag with the entry on the label.

    Ans. c

395. If a remittance is advised in the S.O. daily transaction report but no cash bag has been received, what immediate action should be taken?

    a. The sub-account Assistant should make a note in the discrepancy register.

    b. The treasurer should contact the sending Sub-Office.

    c. The head-post master will at once be summoned to the spot to make an immediate investigation.

    d. The mail department should be informed of a potential missing item.

    Ans. c

396. Account bags or sealed cash bags received after the close of the day's transactions should be handed over to the treasurer by whom?

    a. Directly by the returning mail carriers.

    b. By the sub-account Assistant who processed the last mail.

    c. By the mail or the delivery department under receipt, specifying the description and originating office.

    d. By the security personnel on duty.

    Ans. c

397. When should the treasurer enter the total number of such late-received bags in the H.O. System generated Daily transaction report?

    a. On the following working day.

    b. Immediately upon receipt.

    c. When the treasury (Post Office) is open for custody overnight.

    d. After verifying the contents of each bag.

    Ans. c

398. Who should check the total number of late-received bags entered in the H.O. System generated Daily transaction report against the actual count in the treasurer's custody?

    a. The sub-account Assistant.

    b. The treasurer themselves.

    c. The postmaster.

    d. A designated audit clerk.

    Ans. c

399. Where should the late-received bags be kept overnight if they arrive after the treasury/bank is closed?

    a. In the treasurer's personal safe.

    b. Securely locked up in the joint custody of the postmaster and another official or in the joint custody of two specified officials.

    c. In the mail sorting room under seal.

    d. In a designated area accessible only to the night duty staff.

    Ans. b

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41. Opening of cash bags in the head office.—

(1) When a cash bag is received as advised in the S.O. System generated daily transaction report, the treasurer will examine the condition of the bag, seal, cord and label and in case of leather cash bag the condition of the lock also and then weigh the cash bag and ascertain by reference to the memo of remittances in the hands of the sub- account Assistant whether the weight agrees with that entered on the memo of remittances. If there is any difference in this respect, the cash bag concerned must be given unopened to the head-postmaster, who will open it himself and count the contents in the presence of witnesses. If the weight of the cash bag is found to be correct, if will be opened by the treasurer in the presence of the sub-account Assistant and the contents will be counted and checked by the treasurer with the entries in the memo of remittances in the hands of the sub-account Assistant. The entries in the memo of remittances that proves to be correct should then be initialed by the treasurer in token that they may be accepted by the sub-account Assistant. If the amount received differs from the entry in the memo of remittances, the head- postmaster should be summoned at once on the spot (As per CSI Environment, the cash entered will be rejected and the workflow will be started afresh)

(2) In the case of a S.O. which remits its surplus cash to the H.O. through the post and despatches its account bag before the close of business everyday, e.g. at 2 p.m. it may happen that the remittances will reach the H.O. before the S.O. System generated daily transaction reports in which they are written up. If the bulk of the surplus daily collections of such a S.O. is usually paid in before the hour for the despatch of the account bag, the office will ordinarily be required to remit the surplus on the day on which collected, while the System generated daily transaction report for that day, in which the remittance will be written up will not be despatched until the next day. In such cases there will be an explanatory remark on the System generated daily transaction report with which the remittance was actually received, and the entry in the System generated daily transaction report in which the sum is written up, should be verified when that System generated daily transaction report reaches the H.O. Such remittances should be brought to account in the H.O. on the dates on which actually received.

NOTE.—It must be distinctly understood that all the duties – prescribed in this rule for treasurer or the sub-account Assistant, must be performed personally by the official named without any help from any other official.

Alright, let's generate some objective-type questions based on the rule concerning the opening of cash bags in the head office.

400. When a cash bag is received as advised in the S.O. System generated daily transaction report, what is the first thing the treasurer should do?

            a. Open the bag immediately and count the contents.

            b. Examine the condition of the bag, seal, cord, and label (and the lock if it's a leather bag).

            c. Compare the weight of the bag with the entry in the S.O. daily transaction report.

            d. Hand it over to the sub-account Assistant for opening.

            Ans. b

        401. After examining the physical condition of the cash bag, what should the treasurer do next?

            a. Open the bag and count the contents.

            b. Weigh the cash bag and compare the weight with the memo of remittances held by the sub-account Assistant.

            c. Store it in a secure location pending further instructions.

            d. Forward it to the audit section for verification.

            Ans. b

        402. What action should be taken if there is a difference between the weight of the cash bag and the weight entered on the memo of remittances?

            a. The treasurer should adjust the weight on the memo to match the actual weight.

            b. The cash bag should be opened by the sub-account Assistant.

            c. The cash bag concerned must be given unopened to the head-postmaster, who will open it himself and count the contents in the presence of witnesses.

            d. The cash bag should be returned to the sending Sub-Office for verification.

            Ans. c

        403. If the weight of the cash bag is found to be correct, who should open the bag and check the contents against the memo of remittances?

            a. The Head Postmaster alone.

            b. The treasurer in the presence of the sub-account Assistant.

            c. The sub-account Assistant alone.

            d. Any two senior officials of the Head Office.

            Ans. b

        404. What should the treasurer do with the entries in the memo of remittances if they prove to be correct after checking the contents of the cash bag?

            a. File the memo without any further action.

            b. Initial the entries in token that they may be accepted by the sub-account Assistant.

            c. Send a copy of the memo to the sending Sub-Office for confirmation.

            d. Record the details in a separate register.

            Ans. b

        405. What action should be taken if the amount received in the cash bag differs from the entry in the memo of remittances?

            a. The treasurer should correct the memo to match the actual amount.

            b. The sub-account Assistant should investigate the discrepancy.

            c. The head- postmaster should be summoned at once on the spot (As per CSI Environment, the cash entered will be rejected and the workflow will be started afresh).

            d. The cash bag should be resealed and sent to the audit section.

            Ans. c

        406. What might happen if a Sub-Office (SO) that remits surplus cash through the post also despatches its account bag before the close of business?

            a. The SO will be penalized for early despatch of the account bag.

            b. The remittances might reach the Head Office (HO) before the S.O. System generated daily transaction reports in which they are written up.

            c. The HO will delay processing the remittance until the account bag arrives.

            d. The SO will be required to send a separate confirmation of the remittance.

            Ans. b

        407. In such cases where remittances arrive before the corresponding S.O. daily transaction report, what will be present on the daily transaction report accompanying the remittance?

            a. A list of the currency note serial numbers.

            b. An explanatory remark.

            c. A copy of the despatch register entry.

            d. The signature of the Sub-Postmaster.

            Ans. b

        408. When should remittances received in advance of the S.O. daily transaction report be brought to account in the HO?

            a. On the date the S.O. daily transaction report is received.

            b. On the last day of the accounting period.

            c. On the dates on which they are actually received.

            d. After reconciliation with the S.O. daily transaction report.

            Ans. c

        409. According to the NOTE at the end of the rule, who must personally perform all the duties prescribed in this rule?

            a. Any senior postal official designated by the Head Postmaster.

            b. The treasurer and the sub-account Assistant jointly.

            c. The official named (either the treasurer or the sub-account Assistant) without help from any other official.

            d. The Head Postmaster to ensure compliance.

            Ans. c

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42. Check of account items in head office.—

(1) In the head office, the sub-account Assistant should compare, the account items " Cash in transit” of the system generated daily transaction reports, with the entries in the copies of the S.O. slips on record and initial with date the appropriate entries in the latter.

(2)The other account items should be verified by reference to the totals of the corresponding details entered on the reverse of the S.O. System generated daily transaction reports, or in S.O. daily e-money orders lists, list of Indian Postal Orders Paid, e-Money Orders Paid, List of SB/RD/TD/SSA/PPF/MIS/SCSS/NSC/KVP transactions or S.O. daily Post Office certificate lists. As a further check, the postage due on articles of the letter mail returned as undeliverable should be calculated and compared with the entries in the System generated daily transaction reports; the items "Cash drawn by the sub-office direct from the treasury, Bank and "Cash remitted direct to treasury" Bank should be compared with the treasury/bank vouchers, receipts and other miscellaneous items should be compared with the vouchers and documents submitted; and the totals and balance of each system generated daily transaction report should be verified.

(3)The treasury/Bank vouchers and receipts and other vouchers and documents should be carefully examined by the sub-account Assistant to see that they have been duly prepared, signed, etc., and that they are admissible in support of the entries to which they relate, and they should then be made over to the accountant under receipt to be taken on the reverse of the System generated daily transaction reports. The articles sent to the H.O. as undeliverable should be made over to the deposit clerk, and the other documents to the respective Assistants of the branches concerned, under initials on the System generated daily transaction report as per rules 44 to 48.

(4)In the case of a System generated daily transaction report received from a S.O. where one or more Assistants are employed in addition to the sub- postmaster, the sub-account Assistant should see that it bears the signature of an Assistant as well as that of the S.P.M. Any omission in this respect should be entered in the error book and brought to the notice of head postmaster, who should report it immediately to the Superintendent.

(5)In Non-CSI Post Offices, the concerned PA will check the entries mentioned in the SO daily account with the physical voucher & relevant record and will sign the SO daily account in token to have checked it. Any discrepancy being noticed will invariably be reported to the Post Master/ Sub Post Master in writing by the concerned PA. The Postmaster will call for report from the concerned SPM. On receipt of report, the Postmaster will satisfy himself/herself on the genuineness & if any suspicion found, then, he/she will submit a detailed report along with his/ her recommendation to the Divisional Head for taking further necessary action.

Alright, let's generate some objective-type questions based on the rule concerning the check of account items in the head office.

410. In the head office, what specific items on the system generated daily transaction reports should the sub-account Assistant compare with the copies of the S.O. slips on record?

            a. All transaction details.

            b. Only the total value of transactions.

            c. The account items "Cash in transit".

            d. Only the number of transactions.

            Ans. c

        411. What action should the sub-account Assistant take after comparing the "Cash in transit" items with the S.O. slips?

            a. File the slips for future reference.

            b. Initial with date the appropriate entries in the latter (S.O. slips).

            c. Forward the slips to the audit section.

            d. Prepare a summary report of the compared items.

            Ans. b

        412. How should the other account items on the S.O. System generated daily transaction reports be verified?

            a. By comparing them with the SO's cash book.

            b. By reference to the totals of the corresponding details entered on the reverse of the S.O. System generated daily transaction reports or in various lists (e-money orders, IPOs, SB/RD/TD transactions, etc.).

            c. By checking them against bank statements.

            d. By recalculating all transactions.

            Ans. b

        413. What specific calculation should be performed and compared with the entries in the System generated daily transaction reports as a further check?

            a. The total value of postage stamps sold.

            b. The postage due on articles of the letter mail returned as undeliverable.

            c. The total commission earned on postal products.

            d. The number of registered articles booked.

            Ans. b

        414. What items should be compared with treasury/bank vouchers and receipts?

            a. The total number of transactions processed.

            b. The items "Cash drawn by the sub-office direct from the treasury/bank" and "Cash remitted direct to treasury/bank".

            c. The SO's daily revenue collection.

            d. The SO's expenses on stationery.

            Ans. b

        415. How should other miscellaneous items on the S.O. System generated daily transaction reports be verified?

            a. By comparing them with the SO's internal expense register.

            b. By comparing them with the vouchers and documents submitted.

            c. By checking them against the SO's petty cash book.

            d. By recalculating them based on supporting documents.

            Ans. b

        416. What should be verified for each system generated daily transaction report?

            a. Only the total number of transactions.

            b. The totals and balance.

            c. Only the cash balance.

            d. The number of postal articles booked.

            Ans. b

        417. What should the sub-account Assistant carefully examine regarding treasury/Bank vouchers, receipts, and other vouchers and documents?

            a. Only the total amount of each voucher.

            b. That they have been duly prepared, signed, etc., and that they are admissible in support of the entries to which they relate.

            c. Only the date and time of each transaction.

            d. The names and signatures of the approving authorities.

            Ans. b

        418. After examination, to whom should the treasury/Bank vouchers, receipts, and other vouchers and documents be handed over?

            a. To the Head Postmaster for review.

            b. To the accountant under receipt to be taken on the reverse of the System generated daily transaction reports.

            c. To the audit section for verification.

            d. To the record keeper for filing.

            Ans. b

        419. To whom should undeliverable articles sent to the H.O. be handed over?

            a. To the mail sorting department.

            b. To the delivery department.

            c. To the deposit clerk.

            d. To the registry clerk.

            Ans. c

        420. To whom should the other documents be handed over?

            a. To the Head Postmaster.

            b. To the respective Assistants of the branches concerned, under initials on the System generated daily transaction report as per rules 44 to 48.

            c. To the accountant.

            d. To the record keeper.

            Ans. b

        421. What additional check should the sub-account Assistant perform for a System generated daily transaction report received from a S.O. where one or more Assistants are employed?

            a. Verify the identity of the Assistant.

            b. Check if the Assistant has initialed all the vouchers.

            c. See that it bears the signature of an Assistant as well as that of the S.P.M.

            d. Compare the report with the previous day's report.

            Ans. c

        422. What should be done if the System generated daily transaction report from a S.O. with Assistants is missing the Assistant's signature?

            a. Return the report to the SO for correction.

            b. Enter the omission in the error book and bring it to the notice of the head postmaster, who should report it immediately to the Superintendent.

            c. Accept the report but deduct a penalty from the SO's account.

            d. Process the report but send a warning to the SO.

            Ans. b

        423. In Non-CSI Post Offices, who will check the entries mentioned in the SO daily account with the physical voucher & relevant record?

            a. The Head Postmaster.

            b. The Sub-Postmaster.

            c. The concerned PA (Postal Assistant).

            d. The Accountant.

            Ans. c

        424. What should the concerned PA do in Non-CSI Post Offices after checking the SO daily account and related records?

            a. File the records for audit.

            b. Sign the SO daily account in token of having checked it.

            c. Prepare a summary report of the checked items.

            d. Forward the records to the Head Office.

            Ans. b

        425. In Non-CSI Post Offices, if a discrepancy is noticed, to whom should the concerned PA report it?

            a. Only to the Accountant.

            b. Invariably to the Post Master/ Sub Post Master in writing.

            c. To the audit department directly.

            d. To the Head of the Division.

            Ans. b

        426. In Non-CSI Post Offices, what action will the Postmaster take upon receiving a discrepancy report?

            a. Impose a penalty on the concerned staff.

            b. Call for a report from the concerned SPM (Sub-Postmaster).

            c. Forward the report to the audit department.

            d. Rectify the discrepancy directly.

            Ans. b

        427. In Non-CSI Post Offices, after receiving the SPM's report on a discrepancy, what will the Postmaster do?

            a. Close the case without further action.

            b. Satisfy himself/herself on the genuineness & if any suspicion found, then, he/she will submit a detailed report along with his/ her recommendation to the Divisional Head for taking further necessary action.

            c. Order a re-verification of all accounts.

            d. Impose a penalty on the SPM.

            Ans. b

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43. Check in head office of remittances:

A. between sub-offices under the same head office. — 

(1) When remittances are shown in the System generated daily transaction report of a

S.O. as received from, or sent to, another S.O (Cash Office) under the same H.O. the sub-account Assistant of the H.O. must watch to see that the remittances are correspondingly shown without undue delay in the System generated daily transaction reports of the other S.O.

Note: Sub Account Assistant to check Cash in Transit through T-Code ZFBL3N in GL code 4867100000 of the offices mapped to HO for receipt and sent.

(2)Remittances exchanged between one S.O to another S.O (Cash Office) and vice-versa will be automatically adjusted in CSI Environment once it is received in the respective S.O. Although Postmaster in H.O should periodically check the cash in transit report of those S.Os for confirmation of proper transit and advance adjustment. If any amount is found unadjusted in that report for the prolonged period, should be intimated to Divisional Head for making immediate enquiry. In CSI offices the transit and advance adjustments are done automatically. In CSI, when remittance was sent to HOs to SOs and SOs to SOs level the Postmaster has to check in the system. If adjustment process is already done, the entries will be shown in green, and if the adjustment is not done it will be shown as red colour.

(3)If a remittance of cash is shown in a System generated daily transaction report as sent to another sub-office through a special carrier, the sub-account Assistant should see that receipt of the money has been acknowledged by the carrier on the back of the System generated daily transaction report.

B. Between sub-offices under the different head office

(4)If the cash is remitted between sub post offices under different Head post Offices, the SPM and PM of the sending Sub Post Office & its Head Post office as well as SPM & PM of the receiving Post office & its Head post Office will be checked through Cash in transit option as prescribed above in sub rule (2).

(5)In non CSI offices, the entries should be entered in the S.O. summary on the dates on which the S.O.daily transaction report in which the sums are written up or acknowledged, are received and accounted for in the H.O. If the debit in the accounts of the remitting S.O. is communicated to the-H.O. before the credit in those of the receiving, S.O. or vice versa the debit or credit should be admitted on the date of the daily transaction report.

(6)In non CSI offices the amount in transit should be watched by the head postmaster also until it is cleared by corresponding credit or debit being communicated.

(7)Further, if a remittance is sent to a non CSI sub post Offices ( TNF locations), the procedure needs to be followed at a cash office as under:

For cash remittance from HO to SO (Non CSI)

RSAO Dr (HO Profit Center)

DoP Cr (HO Profit Center)

On acknowledging cash by TNF office through SO daily account, following entries will be effected by Sub account Assistant:

DoP Cash Dr (SO Profit Center)

RSAO Cr (SO Profit Center)

The transaction shall be paired by Sub Account Assistant as well as checked by the PAOs concerned through the reference text field.

Alright, let's generate some objective-type questions based on the rule concerning the check in head office of remittances between sub-offices.

A. Between sub-offices under the same head office:

428. When a remittance between two Sub-Offices (SOs) under the same Head Office (HO) is recorded in one SO's daily transaction report, what should the HO's sub-account Assistant monitor?

    a. The speed of the carrier transporting the cash.

    b. That the corresponding entry appears in the other SO's daily transaction report without undue delay.

    c. The total volume of transactions for both SOs.

    d. The stock of stamps at both SOs.

    Ans. b

429. In CSI scenarios, which T-code should the Sub Account Assistant use to check Cash in Transit for offices mapped to the HO?

    a. ZFR_DAY_NEW

    b. MB52

    c. ZFBL3N in GL code 4867100000.

    d. ZFFV50.

    Ans. c

430. In the CSI environment, how are remittances exchanged between sub-offices automatically adjusted?

    a. Through a manual reconciliation process at the HO.

    b. Once the receiving SO generates its next daily transaction report.

    c. Once it is received in the respective SO.

    d. Through a separate inter-office adjustment module.

    Ans. c

431. In CSI offices, what periodic check should the Postmaster in the HO perform regarding inter-SO remittances?

    a. Verify the physical cash at each SO.

    b. Check the cash in transit report of those SOs for confirmation of proper transit and advance adjustment.

    c. Review the daily transaction limits of each SO.

    d. Audit the stamp sales of each SO.

    Ans. b

432. In CSI offices, if an amount remains unadjusted in the cash in transit report for a prolonged period, to whom should it be reported?

    a. The internal audit team at the HO.

    b. The Superintendent of the SO.

    c. The Divisional Head for immediate enquiry.

    d. The postal accounts office.

    Ans. c

433. In CSI, how are transit and advance adjustments for inter-SO remittances generally handled?

    a. Through manual intervention by the HO accountant.

    b. Automatically by the system.

    c. By the respective SPMs contacting each other.

    d. Through a monthly reconciliation statement.

    Ans. b

434. In CSI, when a remittance is sent between HOs and SOs, or between SOs, where does the Postmaster need to check the status of the adjustment process?

    a. Only in the sending office's system.

    b. Only in the receiving office's system.

    c. In the system.

    d. Through physical verification of cash.

    Ans. c

435. In CSI, what color will entries for inter-SO remittances show if the adjustment process is already completed?

    a. Red.

    b. Blue.

    c. Green.

    d. Yellow.

    Ans. c

436. In CSI, what color will entries for inter-SO remittances show if the adjustment process is not yet done?

    a. Green.

    b. Blue.

    c. Red.

    d. Yellow.

    Ans. c

437. If a cash remittance is sent to another sub-office through a special carrier, what should the sub-account Assistant at the HO verify on the sending SO's daily transaction report?

    a. The carrier's name and address.

    b. The seal on the cash bag was intact.

    c. That receipt of the money has been acknowledged by the carrier on the back of the System generated daily transaction report.

    d. The mode of transport used by the carrier.

    Ans. c

B. Between sub-offices under different head offices:

438. When cash is remitted between sub-post offices under different Head Post Offices, whose records will be checked through the Cash in transit option?

    a. Only the sending and receiving SPMs.

    b. The SPMs and PMs of both the sending and receiving Sub Post Offices and their respective Head Post Offices.

    c. Only the Head Postmasters of both offices.

    d. The sub-account Assistants of both Head Offices.

    Ans. b

439. In non-CSI offices, when should the entries for inter-HO SO remittances be entered in the S.O. summary at the receiving HO?

    a. On the date the remittance is physically received.

    b. On the dates on which the S.O. daily transaction report in which the sums are written up or acknowledged are received and accounted for in the H.O.

    c. At the end of the month during reconciliation.

    d. On the date the sending HO confirms the dispatch.

    Ans. b

440. In non-CSI offices, if the debit in the remitting SO's accounts is communicated to its HO before the credit in the receiving SO's accounts reaches its HO (or vice versa), when should the debit or credit be admitted?

    a. Only after confirmation from both HOs.

    b. On the date of the receiving SO's daily transaction report.

    c. On the date of the daily transaction report (either debit or credit).

    d. After a delay of one week to ensure accuracy.

    Ans. c

441. In non-CSI offices, who else should monitor the amount in transit between inter-HO SOs until it is cleared?

    a. Only the sub-account Assistants of both HOs.

    b. The head postmaster also.

    c. The postal accounts officer.

    d. The divisional head.

    Ans. b

442. In non-CSI offices, what specific accounting entries are mentioned for cash remittance from an HO to a SO (Non CSI – TNF location) at the HO level?

    a. DoP Dr (HO Profit Center), RSAO Cr (HO Profit Center).

    b. RSAO Dr (HO Profit Center), DoP Cr (HO Profit Center).

    c. Cash Dr (HO Profit Center), RSAO Cr (HO Profit Center).

    d. RSAO Dr (SO Profit Center), DoP Cr (SO Profit Center).

    Ans. b

443. In non-CSI offices, upon the TNF office acknowledging cash through its SO daily account, what accounting entries will be effected by the Sub account Assistant at the receiving HO?

    a. RSAO Dr (SO Profit Center), DoP Cr (SO Profit Center).

    b. DoP Dr (HO Profit Center), RSAO Cr (HO Profit Center).

    c. DoP Cash Dr (SO Profit Center), RSAO Cr (SO Profit Center).

    d. Cash Dr (SO Profit Center), DoP Cr (SO Profit Center).

    Ans. c

444. In non-CSI offices, how should the transaction of inter-HO SO remittance be paired and checked?

    a. Only by the Sub Account Assistant at the receiving HO.

    b. Only by the PAOs concerned through the reference text field.

    c. By the Sub Account Assistant as well as checked by the PAOs concerned through the reference text field.

    d. Through a manual reconciliation statement sent to both HOs.

    Ans. c

Let me know if you'd like more questions on this detailed topic!

44. Sub-office e-money order journals and documents. —

(1) For any date on which electronic money order transactions are shown in the System generated daily transaction report of a S.O. the sub-account Assistant of the H.O. should see that the prescribed S.O. daily e- money order journal or journals and all the prescribed accompaniments are received from the S.O. If any document entered in a daily journal received from a sub-office is wanting, a note should be made by the sub-account Assistant on the journal under his initials.

(2) The daily e- money order journals and their accompaniments and void e-money orders received from S.Os should be made over to the e-money order Assistant under receipt to be taken on the reverse of the System generated daily transaction reports.

Alright, let's generate some objective-type questions based on the rule concerning Sub-office e-money order journals and documents.

445. If electronic money order transactions are recorded in a Sub-Office's (SO) System generated daily transaction report for a particular day, what should the Head Office's (HO) sub-account Assistant ensure is received from the SO?

    a. The SO's daily cash book.

    b. The prescribed S.O. daily e-money order journal or journals and all the prescribed accompaniments.

    c. A summary of all money order transactions for the month.

    d. Copies of all e-money order receipts issued to customers.

    Ans. b

446. What action should the sub-account Assistant take if any document listed in a daily e-money order journal received from a sub-office is missing?

    a. Return the entire journal to the SO for completion.

    b. Make a note on the journal under their initials indicating the missing document.

    c. Assume the document was not processed and adjust the accounts accordingly.

    d. Request a duplicate of the missing document from another SO.

    Ans. b

447. To whom should the daily e-money order journals, their accompaniments, and void e-money orders received from S.Os be handed over at the HO?

    a. To the Head Postmaster for verification.

    b. To the audit section for review.

    c. To the e-money order Assistant under receipt to be taken on the reverse of the System generated daily transaction reports.

    d. To the record keeper for filing.

    Ans. c

448. Where should the receipt for the e-money order journals and related documents be recorded when they are handed over to the e-money order Assistant?

    a. In a separate handover register maintained by the sub-account Assistant.

    b. On the front page of the e-money order journals.

    c. On the reverse of the System generated daily transaction reports.

    d. On a separate acknowledgement slip signed by both officials.

    Ans. c

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45. Memo of Indian postal orders sold.—

Whenever a S.O. System generated Daily Transactions Report shows sales of Indian postal orders, the sub- account Assistant of the head office should see that the prescribed memo of postal orders sold is received from the S.O.

Note: Sub Account Asstt. shall check MB52 by putting plant number of HO and SO location number.

Alright, let's generate some objective-type questions based on the rule concerning the memo of Indian postal orders sold.

449. If a Sub-Office's (SO) System generated Daily Transactions Report indicates sales of Indian postal orders (IPOs), what document should the Head Office's (HO) sub-account Assistant ensure is received from the SO?

    a. The SO's IPO stock register.

    b. A copy of the IPOs sold.

    c. The prescribed memo of postal orders sold.

    d. The cash receipt vouchers for the IPO sales.

    Ans. c

450. According to the note, what SAP transaction code should the Sub Account Assistant use to check IPO stock?

    a. ZFR_DAY_NEW

    b. MB90

    c. MB52 by inputting the plant number of the HO and the SO location number.

    d. ZFBL3N

    Ans. c

451. What specific information is likely contained in the "memo of postal orders sold"?

    a. The serial numbers of all IPOs in stock at the SO.

    b. The names and addresses of the purchasers of the IPOs.

    c. The denominations and quantities of IPOs sold.

    d. A summary of the total revenue generated from IPO sales.

    Ans. c

452. What is the purpose of the sub-account Assistant checking the receipt of the memo of postal orders sold?

    a. To verify the SO's stamp sales figures.

    b. To reconcile the SO's cash account with the IPO sales.

    c. To ensure all IPO sales are accounted for and to track the movement of IPO stock.

    d. To identify potential cases of counterfeit IPOs.

    Ans. c

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46. List of S.B. Documents—

The details given in the list of documents should be compared in the head office with the list of documents and vouchers attached to them. The sub-account Assistant should check the documents and vouchers invoiced in the list of documents and if any document or voucher is wanting, he should make a note on the list of documents under his initials. The lists of documents and documents should then be made over to the savings bank Assistant under receipt to be taken on the hand to hand receipt book.

Alright, let's generate some objective-type questions based on the rule concerning the list of Savings Bank (S.B.) Documents.

453. What should be compared in the head office with the list of documents attached to the S.B. documents?

    a. The SO's daily transaction report.

    b. The details given in the list of documents itself.

    c. The Savings Bank ledgers.

 d. The গ্রাহক (customer) account opening forms.

    Ans. b

454. What specific items should the sub-account Assistant check against the list of documents?

    a. The serial numbers of all S.B. passbooks.

    b. The documents and vouchers invoiced in the list of documents.

    c. The total amount of deposits and withdrawals.

    d. The signatures of the Sub-Postmaster on each document.

    Ans. b

455. If any document or voucher mentioned in the list of documents is missing, what action should the sub-account Assistant take?

    a. Return the entire batch to the Sub-Office (SO) for correction.

    b. Make a note on the list of documents under their initials indicating the missing item.

    c. Prepare a separate missing document report to be sent to the SO.

    d. Assume the transaction was cancelled and adjust the HO records accordingly.

    Ans. b

456. To whom should the lists of documents and the documents themselves be handed over after being checked by the sub-account Assistant?

    a. To the Head Postmaster for final verification.

    b. To the audit section for scrutiny.

    c. To the savings bank Assistant under receipt to be taken on the hand to hand receipt book.

    d. To the record keeper for filing in the S.B. section.

    Ans. c

457. Where should the receipt for the S.B. lists and documents be recorded when they are handed over to the savings bank Assistant?

    a. On the list of documents itself.

    b. In the sub-account Assistant's personal diary.

    c. On the hand to hand receipt book.

    d. On the reverse of the SO's daily transaction report.

    Ans. c

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47. Sub-office Post office certificate lists and documents.—

(1) For any date on which Post office certificate transactions are shown in the System generated Daily Transactions Report of a S.O., the sub-account Assistant of the H.O. should see that the prescribed S.O. daily list of post office certificate or lists and all the prescribed accompaniments are received from the sub-office. If any document entered in a daily list received from a sub-office is wanting, a note should be made by the sub-account Assistant on the list under his initials.

(2)The daily list of Post Office certificate and their accompaniments received from sub-offices should be made over to the Post Office certificate Assistant under receipt to be taken on the hand to hand receipt book.

Note: This process will continue till the old saving certificate are discharged and there after this process will discontinued as physical stock of saving certificate has been discontinued.

Alright, let's generate some objective-type questions based on the rule concerning Sub-office Post Office certificate lists and documents.

458. If Post Office certificate transactions are recorded in a Sub-Office's (SO) System generated Daily Transactions Report for a particular day, what should the Head Office's (HO) sub-account Assistant ensure is received from the SO?

    a. The SO's stock register for Post Office certificates.

    b. Copies of the Post Office certificates issued and discharged.

    c. The prescribed S.O. daily list of post office certificate or lists and all the prescribed accompaniments.

    d. A summary of all Post Office certificate transactions for the month.

    Ans. c

459. What action should the sub-account Assistant take if any document listed in a daily list of Post Office certificates received from a sub-office is missing?

    a. Return the entire list to the SO for completion.

    b. Make a note on the list under their initials indicating the missing document.

    c. Assume the transaction was cancelled and adjust the accounts accordingly.

    d. Request a duplicate of the missing document from another SO.

    Ans. b

460. To whom should the daily list of Post Office certificates and their accompaniments received from sub-offices be handed over at the HO?

    a. To the Head Postmaster for verification.

    b. To the audit section for review.

    c. To the Post Office certificate Assistant under receipt to be taken on the hand to hand receipt book.

    d. To the record keeper for filing in the certificate section.

    Ans. c

461. Where should the receipt for the Post Office certificate lists and documents be recorded when they are handed over to the Post Office certificate Assistant?

    a. On the list of certificates itself.

    b. In the sub-account Assistant's personal diary.

    c. On the hand to hand receipt book.

    d. On the reverse of the SO's daily transaction report.

    Ans. c

462. According to the note, what is the expected future of this process?

    a. It will be expanded to include other savings schemes.

    b. It will continue indefinitely as a standard procedure.

    c. This process will continue till the old saving certificate are discharged and thereafter this process will be discontinued as physical stock of saving certificate has been discontinued.

    d. It will be replaced by a completely digital verification system.

    Ans. c

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48. Parcel receipts submitted by sub offices.—

Receipts for all inward foreign and inland parcels charged with customs duty which are delivered from S.Os will be received from those offices detailed on the System generated Daily Transactions Report. The receipts should be made over at once to the accountant under receipt to be taken on the Hand to Hand Receipt Book.

Alright, let's generate some objective-type questions based on the rule concerning Parcel receipts submitted by sub-offices.

463. What type of parcel receipts delivered from Sub-Offices (SOs) will be received by the Head Office (HO) as detailed on the System generated Daily Transactions Report?

    a. Receipts for all registered parcels.

    b. Receipts for all speed post articles.

    c. Receipts for all inward foreign and inland parcels charged with customs duty.

    d. Receipts for all insured parcels.

    Ans. c

464. From where will these parcel receipts be received by the HO?

    a. Directly from the customers who received the parcels.

    b. From the mail sorting department of the HO.

    c. From the Sub-Offices that delivered the parcels.

    d. From the customs department.

    Ans. c

465. To whom should these delivered parcel receipts be handed over immediately upon receipt at the HO?

    a. To the Head Postmaster for verification.

    b. To the sub-account Assistant for initial processing.

    c. To the accountant under receipt to be taken on the Hand to Hand Receipt Book.

    d. To the parcel delivery Assistant for record-keeping.

    Ans. c

466. Where should the receipt for these delivered parcel receipts be recorded when they are handed over to the accountant?

    a. On the System generated Daily Transactions Report itself.

    b. In a separate parcel receipt register.

    c. On the Hand to Hand Receipt Book.

    d. In the delivery department's records.

    Ans. c

49. Adjustment of incorrect account items.—

(1) If after the Daily Transactions Report of a S.O. has been checked, any account item is found to be wrong, or if the account items in the Daily Transactions Report have been incorrectly totaled or if an incorrect opening balance is brought forward in the Daily transactions reports, or if the closing balance is incorrectly struck, but the S.P.M's figures in the Daily transactions reports should not be corrected or altered in any way. The short or excess receipt or short or excess payment, as the case may be, or any other error that may be found in the Daily transactions report, should be communicated to the S.P.M. in the next S.O. slip sent to him, with instructions, if necessary how to adjust the error.

Note 1- In CSI environment, if the transaction done needs to be corrected, then the transaction can be reversed using the T-Code FB08 in SAP module. This can only be done by Head Postmaster. As per the existing rules and procedure Head Postmaster can modify the transactions either completely or partially. Suitable entries were done in receipt/payment side accordingly without removing/deleting original transactions.

(2)Any error that may be found in the accounts of a S.O. by the e-M.O. or S.B. department, will be communicated to the sub-account Assistant by the department concerned, and should be adjusted in accordance with the procedure described above.

Note: A register of reversal entries to be maintained both at HO and SO for every adjustment of incorrect items.

(3)The Daily transactions report received from a S.O. should never be returned for correction of errors.

Alright, let's generate some objective-type questions based on the rule concerning the adjustment of incorrect account items.

467. If an account item in a Sub-Office's (SO) Daily Transactions Report is found to be wrong after checking at the Head Office (HO), should the HO directly correct or alter the SPM's figures on the report?

    a. Yes, to ensure the HO records are accurate.

    b. Yes, but only after informing the SPM.

    c. No, the SPM's figures in the Daily Transactions Report should not be corrected or altered in any way.

    d. Only minor totaling errors can be corrected.

    Ans. c

468. How should the short or excess receipt or payment, or any other error found in the Daily Transactions Report, be communicated to the SPM?

    a. Through a formal letter sent by registered post.

    b. Verbally by the visiting Inspector.

    c. In the next S.O. slip sent to him, with instructions on how to adjust the error if necessary.

    d. By making a correction on the SO's copy of the Daily Transactions Report.

    Ans. c

469. According to Note 1 for the CSI environment, what SAP T-Code can be used to reverse an incorrect transaction?

    a. ZFR_DAY_NEW

    b. FB08 in the SAP module.

    c. ZFBL3N

    d. F-02

    Ans. b

470. In the CSI environment, who is authorized to use the T-Code for reversing incorrect transactions?

    a. Any senior Postal Assistant.

    b. The Sub-Postmaster.

    c. The Head Postmaster.

    d. The Accountant.

    Ans. c

471. In the CSI environment, how can the Head Postmaster modify transactions that need correction?

    a. By directly deleting the incorrect transaction and entering a new one.

    b. By overwriting the original transaction with the correct details.

    c. Either completely or partially, with suitable entries made on the receipt/payment side without removing/deleting original transactions.

    d. By making adjustments only in a separate correction log.

    Ans. c

472. If an error is found in the accounts of a S.O. by the e-M.O. or S.B. department at the HO, to whom will it be communicated for adjustment?

    a. Directly to the SPM of the SO.

    b. To the audit section for investigation.

    c. To the sub-account Assistant by the department concerned, for adjustment as per the standard procedure.

    d. To the Accountant for making necessary corrections in the HO records.

    Ans. c

473. According to the second note, what record-keeping practice should be followed for every adjustment of incorrect items?

    a. A separate file of all corrected Daily Transactions Reports at the HO.

    b. A register of reversal entries to be maintained both at HO and SO.

    c. An email communication log between the HO and SO regarding corrections.

    d. A monthly summary of all errors and adjustments.

    Ans. b

474. According to the final rule, should the Daily Transactions Report received from a S.O. ever be returned for correction of errors?

    a. Yes, if the errors are significant.

    b. Yes, for any type of error to maintain cleanliness of records.

    c. No, the Daily Transactions Report received from a S.O. should never be returned for correction of errors.

    d. Only if the report is incomplete.

    Ans. c

50. Entries in the accounts of the head office of remittances received.—

The remittances received from S.Os in account with the H.O. should be credited in the H.O System generated Daily Transactions Report and treasurer's cash book on the actual dates of receipt, whether the S.O. System generated Daily Transactions Report in which they are advised have or have not been received.

Alright, let's generate some objective-type questions based on the rule concerning entries in the accounts of the head office for remittances received.

475. When should remittances received from Sub-Offices (SOs) be credited in the Head Office (HO) System generated Daily Transactions Report?

    a. On the date the SO's Daily Transactions Report advising the remittance is received.

    b. On the last day of the accounting period.

    c. On the actual dates of receipt of the remittances.

    d. Only after the HO has reconciled its accounts with the SO.

    Ans. c

476. When should remittances received from Sub-Offices (SOs) be credited in the treasurer's cash book at the HO?

    a. On the date the SO's Daily Transactions Report advising the remittance is received.

    b. At the end of the month during reconciliation.

    c. On the actual dates of receipt of the remittances.

    d. Only after the Head Postmaster has approved the receipt.

    Ans. c

477. Does the timing of crediting remittances in the HO's accounts depend on whether the corresponding S.O. System generated Daily Transactions Report has been received or not?

    a. Yes, the credit should only be made after the report is received.

    b. Yes, if the report is delayed, the credit should also be delayed.

    c. No, the remittances should be credited on the actual dates of receipt, regardless of whether the S.O.'s report has arrived.

    d. Only for remittances exceeding a certain amount.

    Ans. c

51. Postage in transit from the head office to sub-offices, and cash and stamps in transit between the head office and its sub-office and between sub- offices in account with the head office.—

(1) The amount of a remittance in cash or stamps in transit from the H.O. to one of the S.Os or from one S.O. in account with the H.O. to another S.O. also in account with the H.O. will be shown in the

S.O. summary until it is acknowledged by the receiving office.

(2) A remittance to a H.O. from one of its S.Os if received before the Daily transactions report, in which it is advised, will be credited in the H.O. Daily Transactions Report and in the treasurer's cash book .The net balance thus obtained should be transferred to the postmaster's balance sheet.

Note:1- This procedure shall be followed in Non CSI Post Offices. Consequent upon implementation of CSI every office is independent unit and data is automatically updated and reflected in SAP.

Note: 2- In CSI Offices, The HO Treasurer will login in SAP and enter the T-code MIGO and print the Invoice Slip through MB90 and send the stamps along with Invoice Slip to SO. The SO treasurer after manually checking the stamps with Invoice Slip, will login in SAP and enter the T-code MIGO and acknowledge the stamps.

It seems my previous response to rule 51 might have been cut off. Let me ensure I've provided a complete set of questions based on the entire rule.

478. In non-CSI Post Offices, where is the amount of cash or stamps in transit between the HO and an SO, or between two SOs under the same HO, recorded until the receiving office acknowledges it?

    a. In a separate "Transit Items" register at the HO.

    b. In the receiving SO's daily transaction report as a pending credit.

    c. In the sending SO's summary as an outstanding remittance.

    d. In the HO's general ledger under a "Cash in Transit" account.

    Ans. c

479. For non-CSI offices, if the HO receives a remittance from an SO before the SO's daily transaction report advising it arrives, where is this remittance initially credited?

    a. To a temporary "Unidentified Receipts" account.

    b. Directly to the SO's ledger in the HO accounts.

    c. In the HO Daily Transactions Report and the treasurer's cash book.

    d. Only in a memo book maintained by the treasurer.

    Ans. c

480. Following the crediting of a pre-advised remittance in a non-CSI HO, where is the resulting net balance transferred?

    a. To the sub-account Assistant's daily working balance.

    b. To a central suspense account for reconciliation.

    c. To the postmaster's balance sheet.

    d. To the SO's next account statement.

    Ans. c

481. According to Note 1, how does the implementation of CSI affect the handling of in-transit items?

    a. CSI mandates a fully manual tracking system for all in-transit items.

    b. CSI treats each office as an independent unit, with automatic data updates reflected in SAP, eliminating the need for manual in-transit tracking in the same way.

    c. CSI centralizes all accounting functions at the HO, removing the concept of in-transit items between subordinate offices.

    d. CSI requires separate daily reports specifically for items in transit.

    Ans. b

482. As per Note 2 for CSI offices, what is the first SAP transaction code the HO Treasurer uses when sending stamps to an SO?

    a. MB90 (to print the invoice slip).

    b. MIGO (to record the goods issue).

    c. ZFBL3N (to view GL balances).

    d. F-02 (for general ledger posting).

    Ans. b

483. In the CSI stamp dispatch process, what action does the HO Treasurer take after using MIGO to send stamps?

    a. Generate a delivery challan manually.

    b. Inform the SO Treasurer via email.

    c. Print the Invoice Slip using MB90 and send it with the stamps.

    d. Update the stamp stock ledger in a separate system.

    Ans. c

484. Upon receiving the stamps and Invoice Slip in a CSI office, what is the SO Treasurer's critical first step?

    a. Immediately enter the receipt in SAP using MIGO.

    b. File the Invoice Slip for record-keeping.

    c. Manually verify the physical stamps against the details on the Invoice Slip.

    d. Distribute the stamps to the various counters in the SO.

    Ans. c

485. After the manual verification in a CSI SO, what SAP transaction code does the SO Treasurer use to formally acknowledge the receipt of stamps?

    a. MB90 (to confirm receipt).

    b. MIGO (to record the goods receipt).

    c. ZFBL3N (to update stock).

    d. FB08 (to reverse any discrepancies).

    Ans. b

I hope this complete set of questions is helpful! Let me know if you have any other questions.

52. Maintenance of SO Daily Transactions Report:

The Daily transactions report should be stamped and signed by the sub-account Assistant and after they have been examined and signed by the head postmaster, they should be filed in a daily bundle.

Alright, let's generate some objective-type questions based on the rule concerning the Maintenance of the SO Daily Transactions Report at the Head Office (HO).

486. After the Daily Transactions Report of a Sub-Office (SO) is received at the Head Office (HO), what is the first action the sub-account Assistant should take regarding it?

    a. File it immediately.

    b. Stamp and sign it.

    c. Enter the details in a register.

    d. Forward it to the audit section.

    Ans. b

487. After being stamped and signed by the sub-account Assistant, who else at the HO needs to examine and sign the Daily Transactions Report?

    a. The treasurer.

    b. The accountant.

    c. The head postmaster.

    d. The senior postal assistant.

    Ans. c

488. What should be done with the examined and signed Daily Transactions Reports after they have been processed at the HO?

    a. They should be returned to the respective SOs for their records.

    b. They should be kept loose for easy reference.

    c. They should be filed in a daily bundle.

    d. They should be scanned and stored digitally.

    Ans. c

489. What is the likely purpose of filing the Daily Transactions Reports in a daily bundle at the HO?

    a. For easy destruction after a certain period.

    b. For systematic record-keeping and future reference, including audits and reconciliations.

    c. To send them to a central archive on a weekly basis.

    d. To make them readily available for public inspection.

    Ans. b

What else can I help you with today?

53. Examination of sub-office balances by head office.—