| Key Answers - SAS 1(2024) - P2, P3, P4 & P5 |
| - Harish, BESCOM |
|
| SAS-1 PAPER-2 |
| Qn | Ans | Reference | Sub Ref | Page No |
| 1 | C | Tariff(BESCOM) | Annexure 5 | 361 |
| 2 | B | Tariff(BESCOM) | Annexure 5 | 363 |
| 3 | D | Tariff(BESCOM) | Annexure 5 | 339 |
| 4 | C | Tariff(BESCOM) | Annexure 5 | 356 |
| 5 | D | Tariff(BESCOM) | Annexure 5 | 347 |
| 6 | C | Conditions of Supply(2019) | 3.02 | 13 |
| 7 | B | Conditions of Supply(2019) | 30.13 | 74 |
| 8 | B | Conditions of Supply(2019) | 26.02 | 64 |
| 9 | B | Conditions of Supply(2019) | 3.02 | 12 |
| 10 | D | Tariff(BESCOM) | Annexure 5 | 371 |
| 11 | C | Tariff(BESCOM) | Annexure 5 | 362 |
| 12 | B | Cos CGRF Regulations 2004 | 3.2 | |
| 13 | D | Conditions of Supply(2019) | 3.02 | 12 |
| 14 | D | Cos,11th Amendment, 22.11.2022 | 12.04(a) | |
| 15 | A | Conditions of Supply(2019) | 42.02 | 90 |
| 16 | B | Conditions of Supply(2019) | 32.04(ii) | 77 |
| 17 | B | Cos,11th Amendment, 22.11.2022 | 3.02 | |
| 18 | A | Cos,11th Amendment, 22.11.2022 | 39.02 | |
| 19 | A | Tariff(BESCOM) | Annexure 5 | 363 |
| 20 | A | Conditions of Supply(2019) | 30.18 | 75 |
| 21 | A | Conditions of Supply(2019) | 30.01 | 71 |
| 22 | B | Accounts Vol-1 | 3.04 (A) | 12 |
| 23 | A | Accounts Vol-1 | 51.03 | 120 |
| 24 | B | Accounts Vol-1 | 40.02 | 87 |
| 25 | C | Accounts Vol-1 | 26.01(ii) | 42 |
| 26 | A | Accounts Vol-1 | 41.04 (Note 1) | 90 |
| 27 | A | Accounts Vol-1 | 38.02 | 77 |
| 28 | C | Accounts Vol-1 | 41.04 | 90 |
| 29 | C | Tariff(BESCOM) | Annexure 5 | 343 |
| 30 | C | Conditions of Supply(2019) | 44.04 | 89 |
| 31 | A | Accounts Vol-1 | 41.09 | 92 |
| 32 | C | Accounts Vol-1 | 52.04 | 122 |
| 33 | C | Financial management | | |
| 34 | A | Accounts Vol-1 | 3.04 (B) | 13 |
| 35 | B | Financial management | | |
| 36 | D | Financial management | | |
| 37 | C | Accounts Vol-1 | 43.02 | 96 |
| 38 | B | Financial management | | |
| 39 | D | Financial management | | |
| 40 | C | Accounts Vol-1 | 3.04 (A) | 12 |
| | | | |
| SAS-1 PAPER-3 |
| Qn | Ans | Reference | Sub Ref | Page No |
| 1 | C | Electricity Act 2003 | 2(6) | 2 |
| 2 | C | Electricity Act 2003 | 17(2) | 19 |
| 3 | A | Electricity Act 2003 | 18(d) | 20 |
| 4 | B | Electricity Act 2003 | 29(6) | 24 |
| 5 | C | Electricity Act 2003 | 114(a) | 56 |
| 6 | A | Electricity Act 2003 | 153(2) | 70 |
| 7 | B | KERC Order 17.09.2021 | | |
| 8 | B | Companies Act 2013 | 2(1) | 15 |
| 9 | C | Companies Act 2013 | 2(78) | 22 |
| 10 | A | Companies Act 2013 | 12(2) | 30 |
| 11 | A | Companies Act 2013 | 83(2) | 62 |
| 12 | B | Accounts Vol-2A | 27(1) | 11 |
| 13 | A | DOP KPTCL-2021 | 4.1 | 18 |
| 14 | B | Audit Manual | 5.01 | 31 |
| 15 | C | Accounts Vol-2A | 161(5) | 148 |
| 16 | D | DOP KPTCL-2021 | 6.21 | 23 |
| 17 | A | DOP KPTCL-2021 | 9.14 | 31 |
| 18 | C | Accounts Vol-2B | 498(4)(a) | 559 |
| 19 | B | DOP KPTCL-2021 | 9.05 | 30 |
| 20 | A | Chart of Accounts(2013) | | 204 |
| 21 | D | DOP KPTCL-2021 | 9.06 | 30 |
| 22 | A | Accounts Vol-2A | 125 | 119 |
| 23 | A | Chart of Accounts(2013) | | 204 |
| 24 | A | Chart of Accounts(2013) | | 60 |
| 25 | B | Accounts Vol-2A | 128 | 120 |
| 26 | D | Income Tax Act 1961 | 80G | 7 |
| 27 | B | Accounts Vol-2A | 35(b)(2) | 21 |
| 28 | A | Accounts Vol-2A | 117 | 113 |
| 29 | C | Electricity Act 2003 | 32(2)(b) | 20 |
| 30 | B | Chart of Accounts(2013) | | 118 |
| 31 | C | Accounts Vol-2A | 361(2) | 296 |
| 32 | B | Accounts Vol-2A | 51(2) | 28 |
| 33 | C | KPTCL Circular dt 05.07.2007 | | |
| 34 | D | DOP KPTCL-2021 | 6.13 | 22 |
| 35 | A | Companies Act 2013 | 135(1) | 87 |
| 36 | C | Companies Act 2013 | 173(1) | 107 |
| 37 | A | Chart of Accounts(2013) | | 119 |
| 38 | C | Electricity Act 2003 | 76(5)(a) | 40 |
| 39 | D | Companies Act 2013 | Schedule II | 254 |
| 40 | A | Accounts Vol-2A | 161(1) | 147 |
| | | | |
| SAS-1 PAPER-4 |
| Qn | Ans | Reference | Sub Ref | Page No |
| 1 | D | DOP KPTCL-2021 | 1.01 | 1 |
| 2 | A | DOP KPTCL-2021 | 2.21 | 7 |
| 3 | D | KPTCL Circular dt 12.10.2018 | 3.0121 | |
| 4 | D | DOP KPTCL-2021 | 4.09 | 18 |
| 5 | A | DOP KPTCL-2021 | 1.07 | 2 |
| 6 | D | DOP KPTCL-2021 | 9.1 | 31 |
| 7 | C | Chart of Accounts(2013) | | 3 |
| 8 | B | Chart of Accounts(2013) | | 20 |
| 9 | D | Chart of Accounts(2013) | | 217 |
| 10 | A | Chart of Accounts(2013) | | 175 |
| 11 | C | Chart of Accounts(2013) | | 39 |
| 12 | A | Chart of Accounts | | |
| 13 | C | Audit Manual | | 112 |
| 14 | C | Chart of Accounts(2013) | | 217 |
| 15 | B | KPTCL Circular dt 04.01.2023 | | |
| 16 | C | KPTCL Circular dt 23.03.2020 | | |
| 17 | A | Audit Manual | | 126 |
| 18 | B | KPTCL Circular dt 16.03.2023 | | |
| 19 | B | KPTCL Circular dt 17.01.2019 | | |
| 20 | C | DOP KPTCL-2021 | 2.05 | 4 |
| 21 | B | DOP KPTCL-2021 | 6.16 | 23 |
| 22 | A | KPTCL Circular dt 16.03.2023 | | |
| 23 | B | KPTCL Circular dt 05.06.2020 | | |
| 24 | C | KPTCL Circular dt 04.01.2023 | | |
| 25 | A | Chart of Accounts(2013) | | 26 |
| 26 | B | KPTCL Circular dt 16.03.2023 | | |
| 27 | D | | | |
| 28 | B | | | |
| 29 | B | DOP KPTCL-2021 | 2.03 | 4 |
| 30 | D | KPTCL Circular dt 04.01.2023 | | |
| 31 | C | KPTCL Circular dt 16.03.2023 | | |
| 32 | A | Chart of Accounts(2013) | | 55 |
| 33 | B | KPTCL Circular dt 04.01.2023 | | |
| 34 | A | Audit Manual | | 126 |
| 35 | A | Audit Manual | | 150 |
| 36 | A | Audit Manual | 7.27 | 63 |
| 37 | C | DOP KPTCL-2021 | 2.38 | 10 |
| 38 | B | DOP KPTCL-2021 | 5.05 | 20 |
| 39 | C | Audit Manual | 7.14 | 57 |
| 40 | D | KPTCL Circular dt 04.01.2023 | | |
| | | | |
| SAS-1 PAPER-5 |
| Qn | Ans | Reference | Sub Ref | Page No |
| 1 | C | Payscale Order 2022 | | 8 |
| 2 | B | Payscale Order 2022 | | 7 |
| 3 | C | BESR | 9(47) | 14 |
| 4 | D | BESR | 21(a) | 22 |
| 5 | A | BESR | 29(a) | 24 |
| 6 | B | Payscale Order 2022 | | 9 |
| 7 | C | Payscale Order 2022 | | 8 |
| 8 | C | Payscale Order 2017 | | 7 |
| 9 | A | BESR | 42(a) Note 3 | 37 |
| 10 | B | BESR | 83 | 67 |
| 11 | C | CDCA 1987 | | 6 |
| 12 | C | BESR | 127 | 92 |
| 13 | D | BESR | 135 | 94 |
| 14 | A | BESR | 128 | 92 |
| 15 | C | R&P | | 12 |
| 16 | C | BESR | 147(3)(b) | 101 |
| 17 | B | BESR | 232(b) note4(i) | 162 |
| 18 | C | BESR (KPTCL Circ Dt.31.08.2007) | 221(a) | |
| 19 | A | BESR | 184 | 122 |
| 20 | C | R&P (KPTCL Circ Dt.17.04.1997) | | |
| 21 | B | BESR | 90 | 74 |
| 22 | C | BESR | 217 | 140 |
| 23 | A | BESR | 186 | 123 |
| 24 | B | BESR | 84(A) | 67 |
| 25 | A | BESR (KPTCL Circ Dt.20.05.2019) | 219(a) | |
| 26 | D | BESR | 347 note(2) | 221 |
| 27 | A | BESR | 258(9) | 190 |
| 28 | D | BESR | 89 | 73 |
| 29 | D | Human resource development | | |
| 30 | C | BESR | 25(c) | 24 |
| 31 | B | Human resource development | | |
| 32 | B | BESR | 9(43) | 13 |
| 33 | B | BESR | 402(a) | 256 |
| 34 | B | BESR | 315 | 210 |
| 35 | C | R&P (KPTCL Circ Dt.29.07.2009 | | |
| 36 | B | BESR | 219(c) | 142 |
| 37 | D | Human resource development | | |
| 38 | C | Human resource development | | |
| 39 | D | Human resource development | | |
| 40 | D | Human resource development | | |
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