Exam Details

• Post: Divisional Accountant
• Department: Kerala State Electricity Board (KSEB)
• Exam Paper: Paper IV – Kerala Service Rules (KSR)
• Paper Code: 113/2016
• Date of Examination: 31st August 2016
• Category: 2016

Structure of the Question Paper

The question paper for Divisional Accountant - KSEB (Paper IV: Kerala Service Rules) primarily focuses on the rules and regulations governing service conditions, leave, pension, and financial procedures as per KSR. Below is a breakdown of the pattern and topics covered:

1. Question Type

• The exam consists of objective-type multiple-choice questions (MCQs) and descriptive questions.
• Some questions require detailed explanations related to service conditions, financial procedures, and leave rules.

2. Key Topics Covered

The Kerala Service Rules (KSR) is divided into multiple parts, and this paper generally focuses on:

Part I: General Conditions of Service

• Applicability of KSR to government employees.
• Definitions and terminologies used in KSR.
• Classification of services and appointments.

Part II: Pay, Allowances, and Leave Rules

• Pay fixation and increment regulations.
• Dearness Allowance (DA), House Rent Allowance (HRA), and other allowances.
• Types of leave, such as Earned Leave (EL), Half Pay Leave (HPL), Leave Without Allowance (LWA), and Commuted Leave.
• Rules for leave sanctioning authority.

Part III: Pension Rules

• Eligibility for pension and retirement benefits.
• Calculation of pension, family pension, and commutation of pension.
• Death-cum-Retirement Gratuity (DCRG) rules.
• Voluntary retirement and compulsory retirement provisions.

Other Important Topics

• Disciplinary rules and penalties under KSR.
• Financial delegation powers of various officials.
• Provident Fund (PF) rules and advances.
• TA/DA (Travel Allowance and Dearness Allowance) rules for government employees.

Importance of Kerala Service Rules (KSR) in the Exam

For a Divisional Accountant in KSEB, a strong understanding of Kerala Service Rules is essential. Since the role involves financial management, salary disbursement, leave administration, and pension calculation, candidates must be well-versed in:

• Interpreting and applying KSR regulations in day-to-day office work.
• Ensuring financial compliance with government rules.
• Handling employee benefits, leave approvals, and service conditions as per KSR.

Tips for Preparation

1. Thorough Study of KSR: Candidates should read Kerala Service Rules (Parts I, II & III) in detail.
2. Previous Year Papers: Practicing Kerala PSC's previous question papers helps in understanding the exam pattern and frequently asked questions.
3. Focus on Leave & Pension Rules: These topics are highly important and carry significant weight in the exam.
4. Use Official Government Resources: Kerala PSC’s official website and Finance Department Circulars provide updated information on KSR amendments.
5. Mock Tests & Revision: Regular practice with model questions improves time management and accuracy.