Charged Expenditure is said so because it (i) may be subject to the Vote of Lok Sabha (b) Is Charged on Consolidated Fund (c) Is Charged on Contingency Fund (d) Is Charged on Public Account Charged expenditure is mentioned in Article (a) 112 (1) (b) 112 (2) (c) 112 (3) (d) 112 (4) 3 Contingency (work) denotes (a) All indirect charges of a division (b) All indirect charges of a work (c) All petty expenses of a work (d) Incidental expenses which cannot be classified under a distinct sub head Administrative approval in Public Work Department stands for (a) Allocation of fund (b) Formal acceptance of a project by Administrative department (c) Formal acceptance of a project by Finance department (d) Acceptance-cum-approval of a tender by the PWD Pick the correct one in respect of Advance Payment in a Public Work Division (a) Advance payment to subordinate in execution of work or project (b) Short/Long term advances to Staff (c) A payment made to contractor for a work duly measured (d)...

The classification of transaction in Government Accounts shall have closer reference to (a) Function/Programme/Activity (b) Department/Ministry (c) Capital and Revenue (d) Charged and Voted Answer Answer: A The classification of transaction in Government Accounts shall have closer reference to function/programme/activity of the Government has been mentioned in (a) Rule 10 of GFR, 2005 (b) Rule 29 of R& P Rules, 1983 (c) Rule 29 of GAR, 1990 (d) Rule 7.10.2 of CPWA Code Answer Answer: C When a division undertakes a service on behalf of another division or supplies material to another division, the settlement is resorted through (a) Book transfer (b) Settlement by PAO (c) Advance payment (d) Debit/credit note Answer Answer: C Pick the odd one out (a) 2059 (b) 0059 (c) 4210 (d) 3054 Answer Answer: B Pick the odd one out (a) 0059 (b) 0202 (c) 4000 (d) 4711 Answer Answer: D Which denotes cash remittance and settlement between offices rendering accounts to same Accounts Officer (a) ...

Who is responsible to see that accounts of the Division are not allowed to fall in arrears? (a) Divisional Accountant (b) Divisional Officer (c) Superintendent Engineer (d) Pay & Accounts Officer Answer Answer: B Posting of a Divisional Accountant in a Division to assist the Divisional Officer is made by (a) Chief Controller of Accounts (b) Controller General of Accounts (c) Controller & Auditor General of India (d) Government concerned. Answer Answer: A State whether true or false Appointment of UDC/Accountant to function as Divisional Accountant as a stop-gap arrangement can be done by Chief Controller of Accounts where vacancies of DA exist and not filled up for any reason by CCA/CGA. (a) True (b) False Answer Answer: A Functions of the Divisional Accountant are three fold. Pick out the incorrect one (a) Accountant (b) Internal checker (c) Financial Assistant (d) Stand by DDO Answer Answer: D Pick out the correct ones (i) DA should keep himself fully conversant with all ...

For purpose of financial control, the grants allotted to each major head of accounts is divided into (a) Financial unit (b) Primary unit (c) Objective Unit (d) Detailed unit Answer Answer: B Government accounts are kept in three parts. Pick the incorrect one (a) Consolidated Fund of India (b) Contingency Fund of India (c) Public Account (d) Emergency Fund of India Answer Answer: D Which do not have a Public Account and transactions pertaining to this account is booked in Public Account of Union Government (a) State of J&K (b) State of Sikkim (c) Union Territories (d) All of the above Answer Answer: C Pick the correct ones (i) Consolidated Fund of India has two division namely Revenue & Capital (ii) Revenue Division is divided into two parts-Revenue Receipt and Revenue Expenditure (iii) Capital Division is divided into three parts-Capital Receipt, Capital Expenditure and Public Debts, Loans and Advances (iv) Appropriation to Contingency Fund and inter-State settlement are dea...

Part of cash includes (i) Legal tender coin (ii) Legal tender notes (iii) Cheque/draft towards departmental dues (iv) Deposit at call receipt of Sch Bank (v) Rs. 1 Revenue Stamp (vi) Rs. 5 Revenue stamp (a) i, ii,, iii (b) i, ii, iii, iv (c) All except vi (d) All of the above Answer Answer: C Which of the following is/are not part of cash (a) Cheque for refund of advance (b) Cheque deposited by contractor (c) Personal cheque of DDO (d) All of the above Answer Answer: C Which of the following is/are not part of cash (a) Government Securities (b) Deposit receipt (c) Debenture of Govt. (d) Bond as security deposit (e) Service Postage Stamp (f) All of the above Answer Answer: D Any person paying money into accredited bank to the credit of Public Works Division shall present it with (a) Memorandum or challan in CPWA Form 7 (b) Paying slip (c) Deposit Slip (d) Bank Scroll Answer Answer: A State whether true or false The first (interim) LoC to be opened in the favour of Cheque drawing ...