PC 8: Practice Set 1

1. Cost of Protection of Railway bridges under normal condition is the responsibility of the
a. Central Government b. Railways
c. State Government concerned d. Local Bodies
2. The issue of equipment will only be made on payment and not on loan in the case of Indents for
equipment on loan are for a period of
a. 2 months b. 12 months
c. 3 months d. 6 months
3. Custody of the Consolidated Fund of State is given there in Article
a. 283 (1) b. 283 (2)
c. 284 (1) d. 284 (2)
4. Items of receipts and payments which cannot at once be taken to a final head of receipt or charge
owing to lack of information as to their nature or for any other reasons, may be taken to
a. Suspense (8658) b. Civil Advance (8550)
c. Miscellaneous Government Account (8680) d. Civil Deposit (8443)
5. Subsidiary instructions that would be necessary for forms of accounts, for opening new heads of
accounts or modification of the existing ones or instructions relating to the content and manner of
maintenance of accounts will be issued by the
a. CAG in consultation with the Central Govt. b. Central Govt. in consultation with the CAG
c. Pr. Accounts Office in consultation with the CAG
d. Pr. Accounts Office in consultation with the CGA
6. The CAG may be relieved from the responsibility of compiling the accounts of the State by
a. The Governor in consultation with the CAG
b. The President and in consultation with the CAG
c. The President in consultation with the CAG and the Governor concerned
d. The Governor with prior approval of the President and in consultation with the CAG
7. A statement of the closing balance of the Central Government shall be sent each month, by the
Central Accounts Section of the Reserve Bank to the
a. Principal Accounts Officer concerned b. Accountant General
c. Controller General of Accounts d. Ministry of Finance
8. Settlement of Income Tax recoveries made from staff salary bills of Railways is made through
a. Cheque or DD b. Book transfer by railway
c. book transfer by the Central Accounts Section
d. Any of the given above
9. The Central Accounts Section of the Reserve Bank shall maintain
a. Individual account for each Ministry/ Department of the Central Government.
b. Combined account of Central Government.
c. Combined Account for Civil Ministry/departments and individual account for Railways, Defence
and Post and Telecommunication
d. Individual Account for Civil Ministry/departments and combined account for Railways, Defence
and Post and Telecommunication
10. Classified abstract is classified as per
a. Major Head b. Major and Minor Heads
c. Major, Minor and Sub-Heads d. Major, Minor, Sub-Heads and Detailed Heads
11. Departmental officer means
a. an officer of the Government authorised to handle Government money
b. an officer of the Government authorised to draw money from Government account
c. an officer of the Government authorised to enter into a contract
d. All of the above
12. The balances in small coin depots, rupee coins, balances in mint and cash balances held in Post Offices
or other departmental offices are
a. reckoned as part of the General Cash balance of the Government

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 b. not reckoned as part of the General Cash balance of the Government
c. reckoned as part of the General Cash balance of the Government only at the close of financial year
d. None of the given
13. Railways other the North-West railways keep their books of account for the month of March open
till the date
a. 10th April b. 15th April
th
c. 18 April d. 7th April
14. Adjustment of transactions of the Government with a State Government shall be made in accordance
with such directions as may be given by
a. CAG on the advice of the CGA b. The CGA on the advice of the CAG
c. Central Govt. on the advice of the State Govt. d. State Govt. on the advice of the Central Govt.
15. In the case of Government dues which are payable by a certain fixed date and the person desiring to
make payments by means of cheque or bank draft, the departmental officer may refuse to accept if
it is tendered on
a. Last working day b. Last one working day
c. last 2 working days d. last 3 working days
16. A statement of claims against the Government containing specification of the nature and amount of
the claim, either in gross or by items, and includes such a statement presented in the form of a simple
receipt is called
a. voucher b. bill
c. challan d. receipt
17. Income Tax is deducted from the bill of the contractor/supplier u/s 194-C provided the income shall
be
a. ₹ 10000 at a time or ₹ 30000 in given FY b. ₹ 20000 at a time or ₹ 50000 in given FY
c. ₹ 30000 at a time or ₹ 100000 in given FY d. ₹ 25000 at a time or ₹ 75000 in given FY
18. Govt. servants shall exercise their option to receive their salary in cash or by cheque in the month of
a. January b. March
c. April d. February
19. Revalidation of cheque is permissible
a. within 6 months of issue of cheque b. within 12 months of issue of cheque
c. within 3 years and 6 months of issue of cheque
d. not permissible
20. Generally, recoveries from a Govt. Servant may not be made at a rate exceeding
a. 1/3rd of the pay b. 1/2nd of the pay
th
c. 1/4 of the pay d. 1/6th of the pay
21. Rule of GFR 2017 that deals with Utilisation Certificate is
a. Rule 231 b. Rule 238
c. Rule 251 d. Rule 256
22. Audit of the grant and loan by the government by the CAG to be conducted
i. Such audit is conducted under the provision of Section 14 of the DPC Act, 1971
ii. Minimum grant is ₹ 25 lakh in the year and the grant so made forms 50% of entity’s total
expenditure
iii. Grants or loans in a FY are not less than ₹ 1 crore
iv. The duration of such audit shall be for 2 years even if conditions are not fulfilled in later year

a. i, ii and iii b. ii, iii and iv

c. i, iii and iv d. All of the above
23. The letter of acceptance will be treated as a contract where tender documents include the General
Conditions of Contract (GCC), Special Conditions of Contract (SCC) and scope of work in respect of
Works Contracts, or Contracts for purchases valued
a. up-to ₹ 1 lakh b. Between ₹ 1 lakh and 5 lakh
c. Between ₹ 1 lakh and 10 lakh d. Between ₹ 5 lakh and 25 lakh
24. Reasonable loss in case of a library is
a. 5 books/1000 books purchase during the year
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 b. 5 books/1000 books issued/consulted in a year
c. 5 books/1000 books available in the library
d. The least of the given above
25. Pick the incorrect one
a. Where permissible advance payment to a Private firm may be made up-to 30% of the contract
value
b. Where permissible advance payment to a Central/State Govt. Agency/PSU may be made up-to
40% of the contract value
c. In case of maintenance contract, the maximum amount of advance should be amount payable for
3 months under the contract
d. None of the given
26. Under the Revolving Fund Scheme, the Funding Agency disburses as initial advance to Government
of India the estimated expenditure of
a. 2 months b. 3 months
c. 6 months d. 4 months
27. When the subject of a case concerns more than one Department, no order shall be issued until all
such Departments have concurred, or, failing such concurrence, a decision has been taken by or
under the authority of
a. CGA in consultation with the CAG b. Cabinet
c. Ministry of Finance d. Parliament
28. Statement of Remission to be submitted to Audit & Accounts Officer showing remission granted
under discretionary power of the HoD on
a. monthly basis b. quarterly basis
c. half-yearly basis d. annual basis
29. A sanction for any fresh charge shall if no payment in whole or in part has been made during a period
of
a. 3 months b. 12 months
c. 6 months d. 9 months
30. With the merger of Railway Budget with General Budget , the Budget Estimates of Railways shall also
be part of the General Budget from year
a. 16-17 b. 17-18
c. 18-19 d. 19-20
31. Pick the correct one
i. As per Section 10 of DPC Act 1971, the CAG shall be responsible for compilation of accounts of
Union and of each state
ii. The President may, after consultation with the C&AG, by order, relieve him from the responsibility
for compiling under Section 10 of DPC Act, 1971
iii. Submission of Annual Accounts to the President, the Governor or the Administrator of a UT as the
case may be is governed by Section 11 of the DPC Acts, 1971
iv. The Appropriation Accounts relating to State Governments are prepared by the respective
State Accountants General (A&E) except in case of the State Government of Goa and Union
Territory Government of Lakshadweep.

a. i, ii and iii b. ii, iii and iv

c. i, iii and iv d. All of the above
32. Appropriation Accounts consists of
a. 2 Parts b. 3 parts
c. 4 parts d. only 1 part
33. In cases where an error is noticed after the accounts are laid before the legislature, correction slip
will be issued by
a. AG (A&E) concerned b. CAG
c. No correction slips can be issued. But they should be reported to the CAG with an explanation for
the delay in noticing them.

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 d. No correction slips can be issued. But they should be reported by the AG (A&E) concerned to the
Governor concerned with prior approval of the CAG
34. In Appropriation and Finance Accounts, the letter ‘R’ stands for
a. revised b. re-appropriation
c. remittance d. re-allocated
35. A minor head “Writes-off from heads of account closing to balance is located under the major
head
a. 8658 b. 8675
c. 8680 d. 8999
36. The Head of Accounting Organisation in the civil Ministries/Departments is
a. PAO b. Pr. CCA/CCA/CA
c. Financial Advisor d. Secretary concerned
37. Pick the correct one
i. The Date-wise Monthly Statements (DMS) are prepared by Focal Point Branch
ii. DMS is prepared in Quintuplicate (5 copies)
iii. Two copies of the DMS shall be submitted to the PAO by 3rd of the following month
iv. PAO should return the DMS duly verified to Focal Point Bank within 3 days of its receipt

a. i, and ii b. i, ii and iii

c. i, ii and iv d. All of the above
38. Pick the correct one
i. The PAO will supply to the CDDO the minimum number of cheque books, sufficient for his
requirement for a period of 6 months
ii. Where the power of drawl of funds by cheque(s) is withdrawn from any CDDO, the cheque lying
with him/her shall be returned to the PAO whether unused or partly used
iii. CDDO returned partly used cheque book by marking them cancelled with dated signature. The
same is destroyed by PAO after making a note.
iv. Unused cheque books returned to PAO shall be put to use in normal manner after bring them on
account and under intimation to Pr.AO

a. i and ii b. ii and iv
c. i, ii and iv d. All of the above
39. PAO shall intimate to Pr.AO and write back the amount in account, if an un-encashed cheque is not
traced after a period of
a. 6 months b. 9 months
c. 12 months d. 3 years 6 month
40. The due dates for submission of monthly compiled accounts to the Pay and Accounts Office by the
Public Works and Forest Division shall be
a. 5th of the following month b. 7th of the following month
c. 10th of the following month d. 15th of the following month.
41. Reserve Funds are classified into
a. Interest Bearing and Non-Interest Bearing b. two classes-Capital and Revenue
c. Internal and External d. Governmental and non-Governmental
42. Payment to claim of another accounts office adjustable in the accounts of the account office shall be
made within
a. 3 days of the receipt of claim b. 15 days of the receipt of claim
c. 7 days of the receipt of claim d. 1 month of the receipt of claim
43. Interest will be charged from the bank where excess/double reimbursements claimed by bank is
notice amounting
a. ₹ 1 and above b. ₹ 5 lakh and above
c. ₹ 10 lakh and above d. ₹ 25 lakh and above
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44. As per Schedule 1 of DFPR, 1978 a Head of Department shall not be below the rank of
a. Deputy Secretary b. Joint Secretary
c. Additional Secretary d. Secretary
45. All proposals for Provision and instructions relating to additions to establishment are given in
a. Receipt and Payment Rule 1983 b. General Financial Rule, 2017
c. Government Accounting Rule, 1990 d. Delegation of Financial Rule, 1978
46. Pick the correct one
i. A claim for overtime allowance shall fall due for payment on 1st day of the month following the
month
ii. Claim for overtime Allowance will stand forfeited if not Submitted within 30 days of becoming due
iii. Travelling allowance claim of a government servant shall fall due for payment on date succeeding
the date of completion of the journey and stand forfeited if not Submitted within 60 days of its
becoming due
iv. A claim of a government servant should be investigated by the Head of the Department concerned
which has been allowed to remain in abeyance for a period exceeding 2 years

a. i, ii and iii b. i, iii and iv

c. ii, iii and iv d. All of the above
47. The adjustment bill, along with balance if any, towards advances for Contingent and Miscellaneous
purpose shall be submitted by the government servant within
a. 15 days of its drawl b. one month of its drawl
b. 15 days from the end of the month of drawl d. 1 month from the end of the month of drawl
48. A security deposit taken from Government servant shall generally be retained for at least
a. 60 days from the date he/she vacates the post
b. 3 months from date he vacates his post b. 12 months from date he vacates his post
d. 6 months from date he vacates his post
49. Pick the correct one
i. The rates of fee on guarantees is notified by the Budget Division
ii. Fee on guarantee in respect of non-fund based borrowings or credit i.e. Letter of Credit, Bank
Guarantee is leviable
iii. The guarantee fee should be levied before the guarantee is given and thereafter on 31st March
every year
iv. The rate of guarantee fee is to be applied on the amount outstanding at the end of the guarantee
year

a. i, ii and iv b. ii, iii and iv

c. i, ii and iii d. All of the above
50. Responsible for implementing the financial covenants laid down in the agreement(s) executed by
Department(s) of Govt. of India and the External Funding Agency (ies) is
a. Controller General of Accounts b. Controller Aid, Account and Audit
c. Ministry/Department concerned d. Reserve Bank of India
51. Pick the correct one
i. Grants-in-aid for provision of amenities or of recreational or welfare facilities to the staff of the
offices of the Government are regulated under orders of Ministry of Home Affairs
ii. The Grant in aid towards amenities or of recreational or welfare facilities to the staff will be
admissible on the basis of the total strength borne on regular and temporary establishments
iii. The rate of the Grant-in-aid towards amenities or of recreational or welfare facilities to the eligible
staff will be Rupees ₹ 50 per head per annum+ Additional matching grant-in-aid up to ₹ 25. Maximum
₹ 75/- per annum
iv. The total strength of the eligible staff that is taken into account as on 31st March of previous year

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 a. i, ii and iii b. i, ii and iv
c. i, iii and iv d. All of the above
52. In respect of a voluntary organisation, the Grants-in-aid should not exceed
a. 25%. of approved administrative expenditure on pay and allowances of the personnel of the
voluntary organisation concerned
b. 50% of approved administrative expenditure on pay and allowances of the personnel of the
voluntary organisation concerned
c. 75% of approved administrative expenditure on pay and allowances of the personnel of the
voluntary organisation concerned
d. None of the given
53. A Corpus Fund out of budgetary allocation for an Autonomous Body may be created only with prior
concurrence of
a. Head of the Department/Ministry b. Cabinet
c. Parliament d. Ministry of Finance
54. Pick the correct one
i. Procurement of goods is resorted through advertised tender enquiry when the estimated value of
such procurement is ₹ 25 lakh and above
ii. Ordinarily, from the date of publication of the tender notice or availability of the bidding document
for sale, whichever is later the minimum time to be allowed for submission of bids should be 2 weeks.
iii. The minimum time to be allowed for submission of bids may be extended to 4 weeks where bids
from abroad are also obtained.
iv. Procurement of goods is resorted through limited tender enquiry when the estimated value of
such procurement is up-to ₹ 25 lakh and above

a. i, ii and iii b. i, iii and iv

c. ii, iii and iv d. All of the above
55. The detailed accounts of receipts realised in the Public Works and Forest shall be kept by
a. Bank b. Treasury
c. PAO concerned d. departmental officers concerned.
56. Each State or Central treasury, which renders accounts to a State Accountant General will submit a
a. single set of accounts b. double sets of accounts
c. triple set of accounts d. It varies State to State.
57. The transactions relating to Debt, Deposit and Remittance heads will be collected for the whole circle
of account under each head of account from month to month in a
a. Detail Book b. Broadsheet
c. Log Book d. Ledger
58. Pick the correct one
i. Annual Accounts (including Appropriation Accounts) in respect of State Governments, and UT
Governments with Legislature are prepared by the AG concerned
ii. Appropriation Accounts of Central Civil Ministries and Central Civil Departments (other than
Railways, Defence, Post and Telecommunication) shall be prepared by Respective
Ministry/Department under supervision of the CGA
iii. Appropriation Accounts pertaining to Railways shall be prepared and signed by Secretary to
Railways Ministry
iv. Certification of Appropriation and Finance Accounts pertaining to Union, the State and UT is done
by the CGA

a. i, ii and iii b. ii, iii and iv

c. i, ii and iv d. All of the above

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59. The Account which a UT does not have a separate and of its own and the transactions pertaining to
this account shall be booked in particular account of the Central Government is
a. Consolidated Fund b. Contingency Fund
c. Public Account d. Treasury Account.
60. The classification of transactions in Government accounts, shall have closer reference to the
a. Function/Programme/Activity b. Department/Ministry
c. Government/Non-Government d. None of the given
61. Pick the incorrect one
a. All charges for the first construction and equipment of a project as well as charges for intermediate
maintenance of the work while not yet opened for service should be borne by the capital account
b. All charges for maintenance subsequent to opening the project and all working expenses
thereafter shall be borne by the revenue account
c. Expenditure on account of reparation of damage caused by extraordinary calamities such as flood,
fire, earthquake, enemy action, should be charged to capital account
d. None of the given
62. Recoveries of overpayments whether made in cash or by deduction from payment vouchers shall be
accounted for as
a. reduction of expenditure under the appropriate expenditure head concerned irrespective of the
year to which such recoveries relate.
b. Miscellaneous revenue of the department concerned
c. deposit
d. suspense under 8658
63. Adjustments of the transaction for supplies made or services rendered by one Government to
another are to be resorted through
a. Book Transfer b. Cash by means of cheque/DD
c. deduction against due at the close of the financial year
d. an of the above.
64. When land is taken up for two or more commercial departments, cost of land shall be debited to
a. the department to which major portion belongs to
b. equally to all the departments irrespective of portion of the land
c. any of the department as government decides
d. all the departments on pro-rata basis
65. A mistake in cash book should be corrected by
a. Crossing the incorrect entry and inserting the correct one in red ink between the lines and should
be initialled by DDO
b. Crossing the incorrect entry and inserting the correct one in red ink between the lines and should
be initialled by Head of the office
c. drawing the pen through the incorrect entry and inserting the correct one in red ink between the
lines and should be initialled by Head of the Office
d. drawing the pen through the incorrect entry and inserting the correct one in red ink between the
lines and should be initialled by DDO
66. In making rupee deposits to the Government Account in respect of imports financed under Direct
Payment Procedure applicable to various foreign loans or credits, Form GAR 8 shall be used invariably
in
a. single copy b. duplicate
c. triplicate d. quadruplicate
67. Pick the correct one
i. A Bill Register in Form GAR 9 maintained by all Heads of Offices should be reviewed by a Gazetted
officer on a monthly basis

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 ii. A Bill Transit Register in Form GAR 10 maintained by all Heads of Offices should be reviewed by a
Gazetted officer bi-weekly
iii. The Bill Transit Register in Form GAR 10 is reviewed bi-weekly to watch prompt clearance of bill
presented for payment
iv. No payment may be made on a bill or order signed by a clerk instead of by the Head of an Office
unless Government have expressly authorised it in the case of any specified office

a. i, ii and iv b. i, ii and iii

c. ii, iii and iv d. All of the above.
68. In the case of the Postal Section of the Posts and Telegraphs Department, the lowest sum for which
a cheque may be issued is
a. ₹ 10 b. ₹ 100
c.₹ 200 d. ₹ 500
69. Pick the correct one
i. A cheque should be cancelled if not surrendered for renewal after remained unpaid for any cause
for a period of 6 months
ii. A fresh cheque in lieu of a cheque alleged to be lost may be issued by PAO/CDDO within a period
of 1 year from the date of issue of cheque
iii. A fresh cheque in lieu of a cheque alleged to be lost may be issued by PAO/CDDO within a period
of 1 year from the date of issue of cheque or 3-1/2 years from the date on which the relevant claim
had become due, wherever this is beneficial with the concurrence of Pr. AO
iv. Where a fresh cheque is to be issued against an alleged to be lost one, a non-payment certificate
to be obtained from bank branch concerned.

a. ii, iii and iv b. i, iii and iv

c. i, ii and iii d. All of the above
70. Receipt of security and earnest money deposits by Police Department is credited to Government
accounts under the Major Head
a. 8674 b. 8443
c. 8658 d. 8680
71. Absentee Statement is prepared in
a. GAR 12 b. GAR 19
c. GAR 20 d. GAR 21
72. Pick the correct one
i. Amount not exceeding ₹ 25 shall be lapsed to Government and credited to Government account
under Consolidated Fund if unclaimed for one complete accounts year
ii. Amount in excess of ₹ 25/- shall be lapsed to Government and credited to Government account
under Consolidated Fund if unclaimed for more than three complete account years unclaimed for
iii. Unclaimed Deposits pertaining to contracts, supply orders which are under litigation or arbitration
shall not be deemed as “unclaimed deposits” for the purpose of crediting to Government
iv. Payment of lapsed deposit is made on form GAR 46.

a. i, ii and iii b. ii, iii and iv

c. i, ii and iv d. All of the above
73. The maximum amount that can be disbursed out of Permanent Imprest Advance towards payment
of contingent charges is
a. ₹ 5000 b. ₹ 2000
c. ₹ 1000 d. ₹500
74. The net leave salary due to a Group D shall, on his express request of, be remitted to him by the DDO
by postal money order at Government expense if he proceeds on leave for a period
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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
 a. exceeding 30 days b. exceeding 15 days
c. exceeding 60 days d. exceeding 90 days
75. Pick the correct one
i. Transmission of Finance Accounts by the AG (A&E) duly checked by Internal Test Audit to the
A.G. (Audit) by 5th October each year and same is returned to AG (A&E) by AG (Audit) by 25 th
October of the same year
ii. Transmission of Appropriation Accounts by the AG (A&E) duly checked by Internal Test Audit
to the A.G. (Audit) by 25th October each year and same is returned to AG (A&E) by AG (Audit) by
16th November of the same year
iii. The observations/comments of the AG(Audit) will be attended to and settled by the
concerned AG(A&E) within a fortnight of the return of the checked copies of the Finance
Accounts and Appropriation Accounts
iv. AG (A&E) will furnish five Printed (bound) copies of the Appropriation Accounts and Finance
Accounts of their respective States to the CAG for signature

a. i, iii and iv b. i, ii and iv

c. ii, iii and iv d. All of the above
76. a. In statements of Appropriation Accounts and Finance Account the amount may be written in lakh
or crore of rupees
b. In the explanatory notes the amounts may be written in Lakh
c. Both A & B are true
c. neither A nor B is true
77. In the statement relating to Guarantees given By the State Government, includes the details of
guarantees given by the State Govt. to
i. Statutory Corporations ii. Municipal Corporations and Other local bodies
iii. Government Companies iv. Co-operative Banks and Societies
v. Other Joint Stock Companies

a. i, ii, iii and iv b. i, iii, iv and v

c. ii, iii, iv and v d. All of the above
78. The non-transferrable cheque meant for payment to the payee who is a Government officer for
disbursement of salaries etc. and payments pertaining to office establishment and office
contingencies is
a. Category A cheque b. Category B cheque
c. Category C cheque d. Category D cheque
79. The duplicate copy of Main Scroll is returned by PAO to Focal Point Bank duly verified and certified
within
a. 24 hours b. 48 hours
c. 72 hours d. one week
80. Pick the correct one
i. The head of office will furnish a certificate to the Govt. servant regarding the length of qualifying
service, emoluments and average emoluments proposed to be reckoned for pension and retirement
gratuity payments, 12 months before the date of retirement.
ii. The employee should make representations, if any, with regards to certificate of qualifying service,
emoluments and average emoluments furnished to him before his retirement within a period of a
fortnight
iii. The period by which the Head of Office has to forward the pension papers to the Pay and Accounts
Officer not later than 6 months before the date of retirement of the Govt. servant
iv. The Head of Office after ascertaining and assessing the dues against the Government servant, shall
furnish their details to the PAO, in 2 months advance of his/her retirement

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 a. i, ii and iii b. i, ii and iv
c. ii, iii and iv d. i, iii and iv
81. The number of digits a pension paper order (PPO) contains is
a. 8 b. 14
c. 10 d. 12
82. Major Head to the charges on account of Swatantrata Sainik Samman Pension Scheme is
a. 2071 b. 2235
c. 2075 d. 2070
83. The proforma leave account of the a Government servant on Foreign Service has to be maintained
by the
a. parent office b. PAO of the parent office concerned
c. Foreign Employer d. High Commission/Embassy concerned.
84. Statement of double /excess reimbursement (CAM 73) is submitted by PAO to Bank in CAM
a. CAM 72 b. CAM 73
c. CAM 74 d. CAM 75
85. Major Head for Security Deposit made by the Government
a. 8550 b. 8673
c. 8443 d. 8674
86. The classification of transactions in Government accounts consists of
a. 4 tiers b. 5 tiers
c. 6 tiers d. 15 tiers
87. Opening of sub-head and detailed the functions of the Central Government delegated to State
Government in terms of Article
a. 258 (1) b. 239 (1)
b. 256 (1) d. 263 (1)
88. Major Head 8782 is sub-divided into
a. 2 parts b. 3 parts
c. 5 parts d. 4 parts
89. Receipt and Payment Rules have been made by the President in exercise of the powers conferred by
Article
a. 266 (1) and (2) b. 283 (1)
c. 283 (1) and 284 (1) d. All of the above.
90. Departments authorised to utilise the department receipt to meet department expenditure are
i. Post & Telegraph ii. Indian Audit and Accounts Department
iii. PWD and Forest Department iv. All India Radio

a. i, ii and iii b. ii, iii and iv

c. i, iii and iv d. None of the given.
91. Where a large number of bank drafts, cheques are received by any departmental office
a. each cheque and draft should be recorded individually in the cash book
b. Cheques should be recorded in Register of Valuable and its daily total be entered in the cash book
c. Cheques should be recorded in an appendix and pasted in the cash book and its daily total be
entered in the cash book
d. Any of the given above as decided by the Head of the Office.
92. Receipt books in machine numbered may be obtained from
a. PAO concerned b. Local Government Printing Press
c. Central Form Store, Kolkata d. Government Security Press, Nasik
93. Taxes on residential buildings, if payable by Government should be debited to
a. 2216 b. 2059
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 c. 2070 d. 8568
94. Major Head under which net gain or loss by exchange of foreign currencies is accounted for
a. Gain (0075) and Loss (2075) b. Gain (0070) and Loss (2070)
c. 8680
d. concerned Major Head to which transaction pertains
95. Accounting head meant for itemised control over expenditure is
a. Major Head b. Minor Head
c. Sub-Head d. Detailed Head
96. Pick the correct one
i. The Consolidated Fund has been divided into three Divisions namely Revenue, Capital and Public
Debt, Loan and Advance
ii. Revenue and Capital Divisions are further divided into Revenue Receipt, Revenue Expenditure and
Capital Receipt and Capital Expenditure
iii. Capital Account which deals with receipts of a Capital nature which is be applied as a set off to
Capital Expenditure.
iv. Expenditures met usually from borrowed funds with the object of increasing concrete assets of a
material and permanent character is accounted for under Public Debt, Loan and Advance Division of
the Consolidated Fund

a. iii only b. ii only

c. All of the above d. None of the given
97. Classes into which works are divided into are
a. Major and Minor b. Original and Repair
c. Original, Repair and Minor d. Capital and Revenue
98. Pick the incorrect one
a. A Ministry or Department at its discretion may directly execute repair works estimated to cost ₹
30 lakh
b. A Ministry or Department at its discretion may assign the repair works to Public Works
Organisation where estimated cost exceeds ₹ 30 lakh
c. A Ministry or Department at its discretion may assign the Original works to Public Works
Organisation where estimated cost ₹ 50 lakh
d. None of the given
99. If the claims of State Government under Article 258 (3) are found to be reasonable and do not exceed
₹ 50000/p.a for any individual item or connected group of items), a contract may be entered into for
a period of
a. 3 years b. 5 years
c. 7 years d. 10 years
100. Contract document wherever necessary should be executed within
a. 15 days b. 45 days
c. 30 days d. 21 days
Summary

GAR R&P GFR MSO CAM DFPR LMMH

1-10 (10) 11-20 (10) 21-30 (10) 31-35 (5) 36-43 (8) 44 (1) 85-88 (4)
55-64 (10) 65-74 (10) 45-54 (10) 75-77 (3) 78-84 (7) ------ ------
93-96 (4) 89-92 (4) 97-100 (4) ------ ------ ------ ------
24 24 24 8 15 1 4

11
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)