CPWA Code MCQ

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The rules in CPWA Code dealing with the initial & compiled accounts of Public Works Department Officer are based on:-
(a) Government Accounting Rules, 1990

(b) CPWD Works Manual
(c) Account Code Volume-III
(d) Receipt & Payment Rules, 1983
Answer : (c)
The rules in CPWA Code primarily describes:

(a) Financial Methods only
(b) Financial Methods & Procedures dealing with works transactions.
(c) Financial Methods & Procedures dealing with works transactions as well as keeping & rendering of accounts.
(d) None of above

Answer : (c)
Which of the following works can be executed directly by a Ministry or Department at its discretion in terms of Chapter- 5 of
the GFR, 2005.
(a) Original Works estimated to cost up to Rs. 10 lakh
(b) Original Works and Repair Works estimated to cost up to Rs. 10 lakh
(c) Repair Works estimated to cost up to Rs. 10 lakh
(d) None of above
Answer : (c)
As per Chapter-5 of GFRs 2005 the tender for works costing Rs. 9 lakh must be called upon through:
(a) Limited Tender
(b) Open Tender
(c) Restricted Tender
(d) All of above
Answer : (b)
Technical Sanction accorded by the Competent CPWD Officer relates to:-

(a) Preliminary Estimate
(b) Technical Drawings & Designs
(c) Detailed Estimates
(d) Notice Inviting Tender
Answer : (c)
The settlement of transactions relating to rendering of services and supply of materials by a CPWD Division to another
Division is resorted through:-
(a) Cash Settlement Suspense Accounts
(b) Advance Payment
(c) Both of above
(d) None of above
Answer : (b)
The main unit of classification is known as:-

(a) Major Head
(b) Object Head
(c) Minor Head
(d) Sub-Major Head
Answer : (a)
The Administration of which of the following Uts may exercise the power of opening a Sub-Head, Detailed Head and Object
Head of account under various Major/ Minor Head:-
(a) Andaman & Nicober Islands
(b) Pondicherry
(c) Daman & Diu
(d) Both (b) & (c) above
Answer : (d)
Who among the following sends the proposal for opening/ closing of a Cash Assignment Account in favour of an Executive
Engineer, CPWD:-
(a) Related Pay & Accounts Officer
(b) Director General of Works
(c) Accredited Bank
(d) Zonal Chief Engineer of CPWD
Answer : (b)
The Division which has no cheque drawing powers or is not having a Cash Assignment Account is generally attached with:-

(b) Divisional Officer holding cheque drawing power
(c) Both of above
(d) Either (a) or (b) above
Answer : (d)
Which of the following activities is not applicable in respect of non-cheque drawing Divisional Officer:-
(a) Maintenance of Cash Book in GAR-3
(b) Maintenance of Form CPWA-51
(c) All receipts in form of cheques/ drafts to be endorsed in favour of PAO/CDDO
(d)Responsibility for clearance of balances under CSSA/MPSSA
Answer : (b)
Which of the following functions does not relate to a Divisional Accountant:-

(a) Preliminary checks of initial accounts
(b) Providing financial advice to the Divisional Officer
(c) Periodical inspection of records relating to Sub-Divisional Officer
(d)Issuing Final Receipt (Form-3) over his own signature
Answer : (d)
Which of the following sections of the Consolidated Fund include the receipt of capital nature intended to be applied as a set
off to Capital Expenditure:-
(a) Receipt Head (Capital Account)
(b) Expenditure Head ( Capital Account)
(c) Public Debts, Loans & Advances
(d) Receipt Head (Revenue Account)
Answer : (b)
Major Head Code- 8000 represents:-

(a) Public Account
(b) Contingency Fund
(d) None of above
Answer : (b)
The term "Unit of Appropriation" is denoted by-

(a) Object Head
(b) Sub-Head
(c) Minor Head
(d) Detailed Head
Answer : (a)
The Sub-Head "Stock" under Minor Head '799-Suspense" belongs to :-

(a) Major Head-4059 (C/O on Public Works)
(b) Major Head- 2059 ( Public Works)
(c) Major Head- 8658- (MPSSA)
(d) None of above
Answer : (b)
Which of the following does not fall within the term "Cash" in CPWD Accounts:-
(a) Deposit at call receipts
(b) Revenue Stamp
(c) Fixed Deposit Receipt
(d) None of above
Answer : (c)
Proposal for fund against New Authorised Works Or New Deposits received are considered by AO(LOC) while releasing:-
(a) 2nd Letter of Credit

(b) 3rd Letter of Credit
(c) 4th Letter of Credit
(d) None of above
Answer : (b)
When a cheque, which lost its currency due to non-presentation at the Bank within due date, received by the Divisional
Officer, it may be:
(a) Revalidated
(b) Destroyed and fresh cheque be issued in lieu thereof.
(c) Cancelled and fresh cheque be issued in lieu thereof
(d) Defaced and fresh cheque be issued in lieu thereof
Answer : (c)
Divisional Officer cannot make payment in respect of bill relating to:-

(a) Work Charged Establishment
(b) Stock and Works
(c) Contingent Charges
(d) Establishment of SE/CE
Answer : (d)
Certificate of Counting being given on the body of Cash Book (Form-1) consists of :-
(a)Actual Cash
(b) Revenue Stamp
(c) Imprest & Temporary Advance
(d) All of above
Answer : (d)
Which of the following transactions is not classified as " Miscellaneous Works Advances"
(a) Cash found deficient in Cash Chests
(b) Value of Materials found short during Stock Taking
(c) Advance Payment made to contractor
(d) Item under objection in Imprest Account
Answer : (c)
Cash in Cash Chests is to be counted on:-

(a) Last Working Day of each month
(b) First Working Day of following month
(c) At any time by Disbursing officer
(d) All of above
Answer : (d)
The form of bill used for adjustment of Contingent Advance drawn by Divisional Officer is :-
(a) Form GAR-32
(b) Form GAR-30
(c) Form GAR-28
(d) Form GAR-29
Answer : (a)
Charges relating to which of the following articles are not charged to Final Heads:-
(a)Tools & Plants
(b) Road Metal
(c)Materials relating to specific works
(d) Materials for general requirement of works
Answer : (d)
Which of the following store related form is prepared in 'quintuplicate':-

(a) Good Receipt Sheet
(b) Tools & Plant Received Sheet
(c) Indent for store
(d) Indent for T&P
Answer : (c)
In case of DGS&D Procurement, the indenting division can make 98% advance payment to the suppliers through PAO
(Supply) on the basis of:
(a) Proof of Despatch of articles
(b) Consignee's Receipt
(c) Inspection Notes
(d) Actual Receipt of Articles
Answer : (a)
Issue Rate of items in a Contract should not be :-

(a) Less than Issue Rate
(b) Less than Market Rate
(c) Less than Assessed Rate
(d) None of above
Answer : (b)
The Supervision Charge realised in addition to the value of stock is treated as:-
(a) Receipt on account of stock
(b) Revenue Receipts
(c) Capital Receipts
(d) Either (b) or (c)
Answer : (d)
Which of the following comments is NOT TRUE in respect of preparation of "Summary of Stock Receipt" & "Summary of
Indents":-
(a) The Receipt & Issue Transactions of entire Division is abstracted in these forms.
(b) These forms are posted daily from the Good Received Sheets.
(c) Both quantity & value of store materials are accounted for in these forms.
(d) These summaries are reconciled with the monthly total of Price Stores Ledger
Answer : (c)
In which part of Tools & Plants Register, the entries for shortage are recorded:-
(a) Part-II
(b) Part-III
(c) Part-I
(d) None of above
Answer : (b)
Road Metals found surplus as a result of check measurement is to be:

(a) Accounted for as Revenue Receipt
(b) Accounted for as Capital Receipt
(c) Brought into Quantity Account at once
(d) None of above
Answer : (c)
Correction of wrong classification of an item of revenue or expenditure observed after the accounts of the year are closed
can be made:-
(a)By proposing a Transfer Entry
(b) No correction is admissible
(c) Only through Omnibus Transfer Entry
(d) None of above
Answer : (b)
A Single Transfer Entry may cover:-

(a) only one adjustment/ correction
(b) a number of adjustments/ correction
Answer : (b)
Register of Licence Fee of Building & Lands does not include:

(a)Office Building used as Residence
(b) Building & Lands available for being licenced
(c) Private Building hired for use as Residence
(d) Rest Houses for which Licence Fee is received.
Answer : (d)
Licence Fee for government residential buildings are to be revised by the Directorate of Estates:-
(a) Every Year
(b) Once every thee years
(c) Once every five years
(d) Once every two years
Answer : (b)
Pay of Work Charged Establishment is drawn on which of the following forms:-

(a) Form CPWA-21
(b) Form CPWA-29
(c) Form CPWA-22
(d) None of above
Answer : (b)
Identfy the comment NOT TRUE in respect of Muster Rolls:-

(a) It is prepared in Form CPWA-21
(b) It is prepared in Duplicate
(c) A Daily Labour Report for Muster Roll is to be submitted
(d) Daily Labour Report for Muster Roll containing 15 persons or Less are not required to be sent.
Answer : (b)
Which of the following Forms is used for making Running Account Payment in connection with Lump Sum Contract.
(a) Form CPWA-26

(b) Form CPWA-24
(c) Form CPWA-27A
(d) Form CPWA-27B
Answer : (c)
Hand Receipt (Form CPWA-28) is not used in making which of the following payments:-
(a) Unpaid wages of labour employed through Muster Roll
(b) Refund of Lapsed Deposit
(c) Miscellaneous Payment & Adavances for which Form- 24 & 26 are not suitable
(d) None of above
Answer : (b)
Whose (among the following ) previous sanction would be required in case of Advance Payment exceeding Rs. One Lakh and
where period of adjustment of advance goes beyond 3 months:
(a) Concerned Chief Engineer

(b) Concerned Superintending Engineer
(c) Government of India
(d) None of above
Answer : (c)
Issue of materials to work done by a contractor whose agreement is for labour only is classified in CPWD account as:
(a) Issue to contractor

(b) Issue direct to work
(c) None of above
Answer : (b)
The rate at which the surplus materials originally procured by contractor for themselves can be taken over by the
government for use in other works-in-progress under special arrangement is:-
(a) Prevailing Market Rate
(b) Prevailing Issue Rate
(c) Rate as assessed by divisional officer
(d) None of above
Answer : (a)
The surplus materiasl (originally issued from stocks) when returned to stores or transferred to other works are to be valued
at:-
(a) Within the current market rate
(b) Issue Rate as specified in Contract
(d) None of above
Answer : (a)
Which of the following accound record is maintained by a division to record measurement of permanent standings in a
building for the purpose of preparing repairs estimates anc contractor's bills:-
(a) Measurement Book

(b) Standard Measurement Book
(c) Computerised Measurement Book
(d) Register of Works
Answer : (b)
Which of the following sub-heads in Works Abstract is not a suspense head:-

(a) Contractor's other transactions
(b) Materials
(c) Labour
(d) Additional Charges for materials issued to contractor/ direct to work.
Answer : (d)
"Schedule of Rates" of CPWD Division contains:

(a) The rates for issue of store materials
(b)The rates for levying charges relating to use of Tools & Plants
(c) The rates for items of works required for preparation of an estimate
(d)None of above
Answer : (c)
The Contractor's Ledger does not include:-

(b)Gross value of work done/ supply made
(c) Contractor's security deposits
(d)None of above
Answer : (c)
When surplus materials are returned from works to stores, the cost of carriage of materials should be:
(a) Borne by the work
(b) Borne by the Stock
(c) Borne by the Contractor
(d)None of above
Answer : (a)
Which of the following transactions are passed through the Head "Public Works Deposit".
(a) Sums due to contractor on closed accounts
(b)Cash Deposit of contractor as security
(c) Deposit received for works
(d) Allof above
Answer : (d)
The government securities like promissory notes, stock certificates and gold bonds should be accepted as Security Deposit at
which of the following rates:-
(a) Market Price
(b) Face Value
(c) Market Price OR Face Value whichever is less
(d) 5% below Market Price OR Face Value whichever is less
Answer : (d)
Transfer Entry Books of a Division for a particular month should be closed:-

(a) In the first week of the month following
(b) On the last working day of the month
(c) As soon as possible after expiry of the month
(d)None of above
Answer : (c)
Register of fixed charges (Form-58) is used for keeping record of:

(a) Sanction for payment of Municipal Taxes etc
(b) Sanction to fixed charges of recurring nature
(c) Sanction to contingent expenditure when not brought into Monthly Account
(d) Both (b) & (c)
Answer : (d)
Which of the following documents is not submitted alongwith the Monthly Accounts of a Division:-
(a) Survey Report & Sale Accounts of stores
(b) Land Award Statement, Vouchers & accounts
(c) Muster Rolls
(d) Transfer Entry Order in respect of expenditure on works
Answer : (c)
"Annual Certificate of Balances" in respect of Deposits & Suspense Heads as submitted to the Accounts Officer within 6
months of submission of Monthly Account for the month of March each year include the cases:-
(a) Where there was a balance at the beginning of the year
(b) Where there was a transaction during the year
(c) Where the closing balance was NIL
(d) All of above
Answer : (d)
The Transfer Entry Book & Stock Account to be kept open for rectification of error and settlement of outstandings should be
closed on:
(a) the date specified by the Chief Controller of Accounts
(b)the date specified by the Chief Engineer
(c) 20th May each year
(d) Either (a) & (c)
Answer : (d)
Survey Report (Form 18) prepared for an article indicates:

(a) articles received is as per specification
(b) articles found surplus with the contractor
(c) articles that has become unserviceable
(d) None of above
Answer : (c)
Which one of the following Bank functions as accredited bank for CPWD throughout India
(a) State Bank of India
(b) UTI Bank
(c) ICICI Bank
(d)HDFC Bank
Answer : (a)
No departmental charges are leviable in respect of :

(a) Central Government Works
(b) Works of Autonomous Bodies fully funded by Central Govt.
(c)Both of above
(d)None of above
Answer : (c)
The three categories of cheques required by CPWD Divisions are delivered to them by:-
(a) The Pay & Accounts Office
(b) The Contorller of Stamps Nasik
(c) The Accredited Bank
(d)None of above
Answer : (c)
The accounts of blank cheque books received by divisions are kept in which of the following Form.
(a) Form CAM-1
(b) Form- CAM-2
(c) Form CPWA-52
(d) Form CPWA-1A
Answer : (a)
Which of the following item of deduction made from contractor's Running Account Bill is not shown separately in "Cash"
Column both at Receipt and Payment side of Cash Book:-
(a)Fine for Bad Work
(b) Security Deposit deducted
(c) Work Contract Tax
(d) Recovery of cost of materials issued to work
Answer : (d)
Which of the following transaction is not recorded in Red Ink in Cash Book:-
(a) When an Imprest is decreased/ increased.
(b) When a temporary advance is closed.
(c) When an imprest is recouped
(d) When a fresh cheque is issued in lieu of cancelled cheque
Answer : (c)
Cash taken by the Divisional Officer from Cash Chest for making disbursement during tour is treated in account as:-
(a) Temporary Imprest

(b) Temporary Advance
(c) Contingent Advance
(d) Tour Advance
Answer : (b)
Which of the following comments is NOT TRUE in respect of Secured Advance granted to a contractor on security of
materials actually brought at site;-
(a) An Indenture in Form-31 is required
(b) It can be paid for materials of non-imperishible nature
(c) Recovery of advance should be made before the work is completed
(d) It can be given to a contractor whose contract is for labour only
Answer : (d)
Which of the following comments is TRUE in respect of the Work Slip :

(a) It is a report on excess expenditure over estimate
(b) It is to be submitted to the Superintending Engineer
(c) It shows comparison of upto date expenditure to the quantity of work done.
(d) All of above
Answer : (d)
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The rules in CPWA Code dealing with the initial & compiled accounts of Public Works Department Officer are based on:-
The rules in CPWA Code primarily describes:
(c) Financial Methods & Procedures dealing with works transactions as well as keeping & rendering of accounts.
(d) None of above
(d) None of above
As per Chapter-5 of GFRs 2005 the tender for works costing Rs. 9 lakh must be called upon through:
(a) Limited Tender
(d) All of above
Technical Sanction accorded by the Competent CPWD Officer relates to:-
(b) Advance Payment
(c) Both of above
(d) None of above
The main unit of classification is known as:-
(c) Minor Head
(d) Sub-Major Head
The Administration of which of the following Uts may exercise the power of opening a Sub-Head, Detailed Head and Object Head of
account under various Major/ Minor Head:-
(b) Pondicherry
Who among the following sends the proposal for opening/ closing of a Cash Assignment Account in favour of an Executive Engineer,
CPWD:-
(c) Accredited Bank
(c) Both of above
Which of the following activities is not applicable in respect of non-cheque drawing Divisional Officer:-
Which of the following functions does not relate to a Divisional Accountant:-
Major Head Code- 8000 represents:-
(d) None of above
The term "Unit of Appropriation" is denoted by-
(a) Object Head
(b) Sub-Head
The Sub-Head "Stock" under Minor Head '799-Suspense" belongs to :-
(d) None of above
(b) Revenue Stamp
(d) None of above
Proposal for fund against New Authorised Works Or New Deposits received are considered by AO(LOC) while releasing:-
(d) None of above
When a cheque, which lost its currency due to non-presentation at the Bank within due date, received by the Divisional Officer, it may be:
(a) Revalidated
(b) Stock and Works
Certificate of Counting being given on the body of Cash Book (Form-1) consists of :-
(d) All of above
Which of the following transactions is not classified as " Miscellaneous Works Advances"
Cash in Cash Chests is to be counted on:-
(d) All of above
(b) Form GAR-30
(c) Form GAR-28
(d) Form GAR-29
Charges relating to which of the following articles are not charged to Final Heads:-
(a)Tools & Plants
Which of the following store related form is prepared in 'quintuplicate':-
Issue Rate of items in a Contract should not be :-
(d) None of above
The Supervision Charge realised in addition to the value of stock is treated as:-
Which of the following comments is NOT TRUE in respect of preparation of "Summary of Stock Receipt" & "Summary of Indents":-
(b) Part-III
(c) Part-I
(d) None of above
Road Metals found surplus as a result of check measurement is to be:
(d) None of above
Correction of wrong classification of an item of revenue or expenditure observed after the accounts of the year are closed can be made:-

(d) None of above
A Single Transfer Entry may cover:-
Register of Licence Fee of Building & Lands does not include:
Licence Fee for government residential buildings are to be revised by the Directorate of Estates:-
(a) Every Year
Pay of Work Charged Establishment is drawn on which of the following forms:-
(a) Form CPWA-21
(b) Form CPWA-29
(c) Form CPWA-22
Identfy the comment NOT TRUE in respect of Muster Rolls:-
Which of the following Forms is used for making Running Account Payment in connection with Lump Sum Contract.
(a) Form CPWA-26
(b) Form CPWA-24
(c) Form CPWA-27A
Hand Receipt (Form CPWA-28) is not used in making which of the following payments:-
Whose (among the following ) previous sanction would be required in case of Advance Payment exceeding Rs. One Lakh and where period
of adjustment of advance goes beyond 3 months:
(d) None of above
Issue of materials to work done by a contractor whose agreement is for labour only is classified in CPWD account as:
(c) None of above
The rate at which the surplus materials originally procured by contractor for themselves can be taken over by the government for use in
other works-in-progress under special arrangement is:-
(d) None of above
The surplus materiasl (originally issued from stocks) when returned to stores or transferred to other works are to be valued at:-

(d) None of above
Which of the following accound record is maintained by a division to record measurement of permanent standings in a building for the
purpose of preparing repairs estimates anc contractor's bills:-
Which of the following sub-heads in Works Abstract is not a suspense head:-
(b) Materials
(c) Labour
"Schedule of Rates" of CPWD Division contains:
(d)None of above
The Contractor's Ledger does not include:-
(d)None of above
When surplus materials are returned from works to stores, the cost of carriage of materials should be:
(a) Borne by the work
(d)None of above
Which of the following transactions are passed through the Head "Public Works Deposit".
(d) Allof above
The government securities like promissory notes, stock certificates and gold bonds should be accepted as Security Deposit at which of the
following rates:-
(a) Market Price
(b) Face Value
Transfer Entry Books of a Division for a particular month should be closed:-
(d)None of above
Register of fixed charges (Form-58) is used for keeping record of:
(d) Both (b) & (c)
Which of the following documents is not submitted alongwith the Monthly Accounts of a Division:-
(c) Muster Rolls
"Annual Certificate of Balances" in respect of Deposits & Suspense Heads as submitted to the Accounts Officer within 6 months of
submission of Monthly Account for the month of March each year include the cases:-
(d) All of above
The Transfer Entry Book & Stock Account to be kept open for rectification of error and settlement of outstandings should be closed on:

Survey Report (Form 18) prepared for an article indicates:
(d) None of above
Which one of the following Bank functions as accredited bank for CPWD throughout India
(b) UTI Bank
(c) ICICI Bank
(d)HDFC Bank
No departmental charges are leviable in respect of :
(c)Both of above
(d)None of above
The three categories of cheques required by CPWD Divisions are delivered to them by:-
(d)None of above
The accounts of blank cheque books received by divisions are kept in which of the following Form.
(a) Form CAM-1
(b) Form- CAM-2
(c) Form CPWA-52
(d) Form CPWA-1A
Which of the following item of deduction made from contractor's Running Account Bill is not shown separately in "Cash" Column both at
Receipt and Payment side of Cash Book:-
Which of the following transaction is not recorded in Red Ink in Cash Book:-
Cash taken by the Divisional Officer from Cash Chest for making disbursement during tour is treated in account as:-
(a) Temporary Imprest
(d) Tour Advance
Which of the following comments is NOT TRUE in respect of Secured Advance granted to a contractor on security of materials actually
brought at site;-
Which of the following comments is TRUE in respect of the Work Slip :
(d) All of above
1 The rules in CPWA Code dealing with the initial & compiled accounts of Public Works
Department Officer are based on:-
2 The rules in CPWA Code primarily describes:

(c) Financial Methods & Procedures dealing with works transactions as well as keeping &
rendering
(d) None ofofabove
accounts.
3 Which of the following works can be executed directly by a Ministry or Department at its
discretion in terms of Chapter- 5 of the GFR, 2005.
(a) Original Works estimated to cost up to Rs. 10 lakh
(d) None of above
4 As per Chapter-5 of GFRs 2005 the tender for works costing Rs. 9 lakh must be called upon
through:
(a) Limited Tender
(b) Open Tender
(c) Restricted Tender
(d) All of above
5 Technical Sanction accorded by the Competent CPWD Officer relates to:-

(d) Notice Inviting Tender
6 The settlement of transactions relating to rendering of services and supply of materials by a

CPWD Division to another Division is resorted through:-
(b) Advance Payment
(c) Both of above
(d) None of above
7 The main unit of classification is known as:-

(a) Major Head
(b) Object Head
(c) Minor Head
(d) Sub-Major Head
8 The Administration of which of the following Uts may exercise the power of opening a Sub-
Head, Detailed Head and Object Head of account under various Major/ Minor Head:-

(b) Pondicherry
(c) Daman & Diu
(d) Both (b) & (c) above
9 Who among the following sends the proposal for opening/ closing of a Cash Assignment
Account in favour of an Executive Engineer, CPWD:-
(c) Accredited Bank
10 The Division which has no cheque drawing powers or is not having a Cash Assignment Account
is generally attached with:-
(c) Both of above
11 Which of the following activities is not applicable in respect of non-cheque drawing Divisional
Officer:-
(b) Maintenance of Form CPWA-51
(c) All receipts in form of cheques/ drafts to be endorsed in favour of PAO/CDDO
12 Which of the following functions does not relate to a Divisional Accountant:-

(d)Issuing Final Receipt (Form-3) over his own signature
13 Which of the following sections of the Consolidated Fund include the receipt of capital nature
intended to be applied as a set off to Capital Expenditure:-
14 Major Head Code- 8000 represents:-

(a) Public Account
(b) Contingency Fund
(d) None of above
15 The term "Unit of Appropriation" is denoted by-

(a) Object Head
(b) Sub-Head
(c) Minor Head
(d) Detailed Head
16 The Sub-Head "Stock" under Minor Head '799-Suspense" belongs to :-

(d) None of above
17 Which of the following does not fall within the term "Cash" in CPWD Accounts:-
(a) Deposit at call receipts
(b) Revenue Stamp
(d) None of above
18 Proposal for fund against New Authorised Works Or New Deposits received are considered by
AO(LOC) while releasing:-
(b) 3rd Letter of Credit
(c) 4th Letter of Credit
(d) None of above
19 When a cheque, which lost its currency due to non-presentation at the Bank within due date,
received by the Divisional Officer, it may be:
(a) Revalidated
(d) Defaced and fresh cheque be issued in lieu thereof
20 Divisional Officer cannot make payment in respect of bill relating to:-

(b) Stock and Works
21 Certificate of Counting being given on the body of Cash Book (Form-1) consists of :-
(a)Actual Cash
(b) Revenue Stamp
(d) All of above
22 Which of the following transactions is not classified as " Miscellaneous Works Advances"

(c) Advance Payment made to contractor
(d) Item under objection in Imprest Account
23 Cash in Cash Chests is to be counted on:-

(d) All of above
24 The form of bill used for adjustment of Contingent Advance drawn by Divisional Officer is :-
(a) Form GAR-32

(b) Form GAR-30
(c) Form GAR-28
(d) Form GAR-29
25 Charges relating to which of the following articles are not charged to Final Heads:-
(a)Tools & Plants
(b) Road Metal
(c)Materials relating to specific works
26 Which of the following store related form is prepared in 'quintuplicate':-

(d) Indent for T&P
27 In case of DGS&D Procurement, the indenting division can make 98% advance payment to the
suppliers through PAO (Supply) on the basis of:
28 Issue Rate of items in a Contract should not be :-

(a) Less than Issue Rate
(b) Less than Market Rate
(d) None of above
29 The Supervision Charge realised in addition to the value of stock is treated as:-
(c) Capital Receipts
(d) Either (b) or (c)
30 Which of the following comments is NOT TRUE in respect of preparation of "Summary of Stock
Receipt" & "Summary of Indents":-
31 In which part of Tools & Plants Register, the entries for shortage are recorded:-
(a) Part-II
(b) Part-III
(c) Part-I
(d) None of above
32 Road Metals found surplus as a result of check measurement is to be:

(b) Accounted for as Capital Receipt
(c) Brought into Quantity Account at once
(d) None of above
33 Correction of wrong classification of an item of revenue or expenditure observed after the

accounts of the year are closed can be made:-
(b) No correction is admissible
(c) Only through Omnibus Transfer Entry
(d) None of above
34 A Single Transfer Entry may cover:-

(b) a number of adjustments/ correction
35 Register of Licence Fee of Building & Lands does not include:

(d) Rest Houses for which Licence Fee is received.
36 Licence Fee for government residential buildings are to be revised by the Directorate of
Estates:-
(a) Every Year
(d) Once every two years
37 Pay of Work Charged Establishment is drawn on which of the following forms:-

(a) Form CPWA-21
(b) Form CPWA-29
(c) Form CPWA-22
(d) None of above
38 Identfy the comment NOT TRUE in respect of Muster Rolls:-

(d) Daily Labour Report for Muster Roll containing 15 persons or Less are not required to be
sent.
39 Which of the following Forms is used for making Running Account Payment in connection with
Lump Sum Contract.
(a) Form CPWA-26
(b) Form CPWA-24
(c) Form CPWA-27A
(d) Form CPWA-27B
40 Hand Receipt (Form CPWA-28) is not used in making which of the following payments:-
(d) None of above
41 Whose (among the following ) previous sanction would be required in case of Advance
Payment exceeding Rs. One Lakh and where period of adjustment of advance goes beyond 3
months:

(d) None of above
42 Issue of materials to work done by a contractor whose agreement is for labour only is classified
in CPWD account as:
(c) None of above
43 The rate at which the surplus materials originally procured by contractor for themselves can be
taken over by the government for use in other works-in-progress under special arrangement
is:-

(d) None of above
44 The surplus materiasl (originally issued from stocks) when returned to stores or transferred to
other works are to be valued at:-
(d) None of above
45 Which of the following accound record is maintained by a division to record measurement of
permanent standings in a building for the purpose of preparing repairs estimates anc
contractor's bills:-

46 Which of the following sub-heads in Works Abstract is not a suspense head:-

(b) Materials
(c) Labour
47 "Schedule of Rates" of CPWD Division contains:

(d)None of above
48 The Contractor's Ledger does not include:-

(d)None of above
49 When surplus materials are returned from works to stores, the cost of carriage of materials
should be:by the work
(a) Borne
(d)None of above
50 Which of the following transactions are passed through the Head "Public Works Deposit".

(d) Allof above
51 The government securities like promissory notes, stock certificates and gold bonds should be
accepted as Security Deposit at which of the following rates:-
(a) Market Price
(b) Face Value
52 Transfer Entry Books of a Division for a particular month should be closed:-

(d)None of above
52 Register of fixed charges (Form-58) is used for keeping record of:

(d) Both (b) & (c)
53 Which of the following documents is not submitted alongwith the Monthly Accounts of a
Division:-
(c) Muster Rolls
54 "Annual Certificate of Balances" in respect of Deposits & Suspense Heads as submitted to the
Accounts Officer within 6 months of submission of Monthly Account for the month of March
each year include the cases:-

(d) All of above
55 The Transfer Entry Book & Stock Account to be kept open for rectification of error and
settlement of outstandings should be closed on:
56 Survey Report (Form 18) prepared for an article indicates:

(d) None of above
57 Which one of the following Bank functions as accredited bank for CPWD throughout India

(b) UTI Bank
(c) ICICI Bank
(d)HDFC Bank
58 No departmental charges are leviable in respect of :

(c)Both of above
(d)None of above
59 The three categories of cheques required by CPWD Divisions are delivered to them by:-
(d)None of above
60 The accounts of blank cheque books received by divisions are kept in which of the following
Form.
(a) Form CAM-1
(b) Form- CAM-2
(c) Form CPWA-52
(d) Form CPWA-1A
61 Which of the following item of deduction made from contractor's Running Account Bill is not shown separately in
"Cash" Column both at Receipt and Payment side of Cash Book:-
62 Which of the following transaction is not recorded in Red Ink in Cash Book:-
63 Cash taken by the Divisional Officer from Cash Chest for making disbursement during tour is
treated in account
(a) Temporary as:-
Imprest
(d) Tour Advance
64 Which of the following comments is NOT TRUE in respect of Secured Advance granted to a
contractor on security of materials actually brought at site;-
65 Which of the following comments is TRUE in respect of the Work Slip :

(d) All of above

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1

(a) Government Accounting Rules, 1990

The rules in CPWA Code primarily describes:

(d) None of above

Technical Sanction accorded by the Competent CPWD Officer relates to:-

The main unit of classification is known as:-

(a) Related Pay & Accounts Officer

Which of the following functions does not relate to a Divisional Accountant:-

Major Head Code- 8000 represents:-

The term "Unit of Appropriation" is denoted by-

The Sub-Head "Stock" under Minor Head '799-Suspense" belongs to :-

(a) 2nd Letter of Credit

Divisional Officer cannot make payment in respect of bill relating to:-

Cash in Cash Chests is to be counted on:-

Which of the following store related form is prepared in 'quintuplicate':-

Issue Rate of items in a Contract should not be :-

Road Metals found surplus as a result of check measurement is to be:

A Single Transfer Entry may cover:-

Register of Licence Fee of Building & Lands does not include:

Pay of Work Charged Establishment is drawn on which of the following forms:-

Identfy the comment NOT TRUE in respect of Muster Rolls:-

(a) Form CPWA-26

(a) Concerned Chief Engineer

(a) Issue to contractor

(a) Measurement Book

Which of the following sub-heads in Works Abstract is not a suspense head:-

"Schedule of Rates" of CPWD Division contains:

The Contractor's Ledger does not include:-

Transfer Entry Books of a Division for a particular month should be closed:-

Register of fixed charges (Form-58) is used for keeping record of:

Survey Report (Form 18) prepared for an article indicates:

No departmental charges are leviable in respect of :

(a) Temporary Imprest

Which of the following comments is TRUE in respect of the Work Slip :

(a)By proposing a Transfer Entry

(a) Within the current market rate

(a) the date specified by the Chief Controller of Accounts

2 The rules in CPWA Code primarily describes:

5 Technical Sanction accorded by the Competent CPWD Officer relates to:-

6 The settlement of transactions relating to rendering of services and supply of materials by a

7 The main unit of classification is known as:-

(a) Andaman & Nicober Islands

12 Which of the following functions does not relate to a Divisional Accountant:-

14 Major Head Code- 8000 represents:-

15 The term "Unit of Appropriation" is denoted by-

16 The Sub-Head "Stock" under Minor Head '799-Suspense" belongs to :-

20 Divisional Officer cannot make payment in respect of bill relating to:-

(a) Cash found deficient in Cash Chests

23 Cash in Cash Chests is to be counted on:-

(a) Form GAR-32

26 Which of the following store related form is prepared in 'quintuplicate':-

28 Issue Rate of items in a Contract should not be :-

32 Road Metals found surplus as a result of check measurement is to be:

33 Correction of wrong classification of an item of revenue or expenditure observed after the

34 A Single Transfer Entry may cover:-

35 Register of Licence Fee of Building & Lands does not include:

37 Pay of Work Charged Establishment is drawn on which of the following forms:-

38 Identfy the comment NOT TRUE in respect of Muster Rolls:-