Question Paper for PO and RMS Accountants Examination 2003 Part I Previous question paper for  PO and RMS Accountants Examination  2003 Paper I  with Books Part I Q1   Calculate  the pension  retirement gratuity and commutatation payable to an official who retired on 30.04.2003 with the following particulars 1.      Date of Birth   12.04.1943 2.    Date of appointment 01.08.1972 3.    Promoted as HSG 1 Postmaster in the pay scale of rs  6500-200-10500 with effect from  01.10.2001 4.    Pay in the promoted grade was fixed at Rs  8900/- with DNI on 01.10.2002 5.    Rate of D A 52 %                                                                                                 Q2 (A)  Calculate  GPF Balance at credit of an official  as on 31.03.2003  with the following details 1.     O B  as on  01.04.2002  Rs 95000 2.    Subscription at the rate of  Rs  5000 per month 3.    Raised GPF subscription to Rs  6000/-  from  the pay  of  Oct 2002 4.    Taken  final withdrawal of Rs 25000/- in December 2002 5.    Taken  an advance  of  Rs  10000/- during jaunary 2003  recoverable in 10 equal instalments 6.    Rate of interest 09 %                                                                                (B)  Define Honorarium and illustrate any five items of work for which honorarium should not be paid                                                                                                                     Q 3 ( A)  Prpeare the earned leave account and half pay leave account of a postman up to  31.03.2003 from the following data 1 Date of appointment   15.04.2000 2. Dies non for 18 days from 03.12.2000 3.; Availed EL  for 10 days from  26.12.2000 4. availed EL for 5 days from  15.03.2003 for LTC and also encashed EL  for  5 days 5 Availed HPL on MC from 15.09.2000 to  24.09.200         6.    Availed commuted leave on MC for 8 days from  01.05.2002