1. Which article of the Constitution provides for the Consolidated Fund of India?

(Q1)
A. Article 267
B. Article 280
C. Article 266(1)
D. Article 265
Answer: C

2. Who compiles the accounts of the Union Government? (Q2)

A. CAG
B. CGA
C. AG
D. Finance Commission
Answer: B

3. Which of the following is NOT part of government funds? (Q3)

A. Contingency Fund
B. Public Account
C. Consolidated Fund
D. Provident Fund
Answer: D

4. What is the main basis of government accounting? (Q4)

A. Accrual system
B. Hybrid system
C. Cash system
D. Single-entry system
Answer: C

5. Which document compares actual expenditure with budgeted grants? (Q5)

A. Finance Accounts
B. Appropriation Accounts
C. Annual Financial Statement
D. Budget Speech
Answer: B

6. The role of prescribing the form of government accounts lies with: (Q6)
A. Ministry of Finance
B. Reserve Bank of India
C. President on advice of CAG
D. Parliament
Answer: C

7. Charged expenditure is: (Q7)

A. Voted by Parliament
B. Not voted by Parliament
C. Approved by Finance Commission
D. Recommended by AG
Answer: B

8. Which of the following is maintained under Public Account? (Q8)

A. Tax revenues
B. Market borrowings
C. Provident fund deposits
D. External loans
Answer: C
9. Who maintains the GPF accounts for state government employees? (Q9)
A. CAG
B. RBI
C. AG (A&E)
D. Finance Secretary
Answer: C

10. The major head '2071' in government accounts relates to: (Q10)
A. Education
B. Police
C. Pensions
D. Loans to States
Answer: C

11. Which article of the Constitution provides for the Consolidated Fund of India? (Q11)
A. Article 267
B. Article 280
C. Article 266(1)
D. Article 265
Answer: C

12. Who compiles the accounts of the Union Government? (Q12)

A. CAG
B. CGA
C. AG
D. Finance Commission
Answer: B

13. Which of the following is NOT part of government funds? (Q13)

A. Contingency Fund
B. Public Account
C. Consolidated Fund
D. Provident Fund
Answer: D

14. What is the main basis of government accounting? (Q14)

A. Accrual system
B. Hybrid system
C. Cash system
D. Single-entry system
Answer: C

15. Which document compares actual expenditure with budgeted grants? (Q15)
A. Finance Accounts
B. Appropriation Accounts
C. Annual Financial Statement
D. Budget Speech
Answer: B

16. The role of prescribing the form of government accounts lies with: (Q16)
A. Ministry of Finance
B. Reserve Bank of India
C. President on advice of CAG
D. Parliament
Answer: C
17. Charged expenditure is: (Q17)
A. Voted by Parliament
B. Not voted by Parliament
C. Approved by Finance Commission
D. Recommended by AG
Answer: B

18. Which of the following is maintained under Public Account? (Q18)

A. Tax revenues
B. Market borrowings
C. Provident fund deposits
D. External loans
Answer: C

19. Who maintains the GPF accounts for state government employees? (Q19)
A. CAG
B. RBI
C. AG (A&E)
D. Finance Secretary
Answer: C

20. The major head '2071' in government accounts relates to: (Q20)
A. Education
B. Police
C. Pensions
D. Loans to States
Answer: C

21. Which article of the Constitution provides for the Consolidated Fund of India? (Q21)
A. Article 267
B. Article 280
C. Article 266(1)
D. Article 265
Answer: C

22. Who compiles the accounts of the Union Government? (Q22)

A. CAG
B. CGA
C. AG
D. Finance Commission
Answer: B

23. Which of the following is NOT part of government funds? (Q23)

A. Contingency Fund
B. Public Account
C. Consolidated Fund
D. Provident Fund
Answer: D

24. What is the main basis of government accounting? (Q24)

A. Accrual system
B. Hybrid system
C. Cash system
D. Single-entry system
Answer: C
25. Which document compares actual expenditure with budgeted grants? (Q25)
A. Finance Accounts
B. Appropriation Accounts
C. Annual Financial Statement
D. Budget Speech
Answer: B

26. The role of prescribing the form of government accounts lies with: (Q26)
A. Ministry of Finance
B. Reserve Bank of India
C. President on advice of CAG
D. Parliament
Answer: C

27. Charged expenditure is: (Q27)

A. Voted by Parliament
B. Not voted by Parliament
C. Approved by Finance Commission
D. Recommended by AG
Answer: B

28. Which of the following is maintained under Public Account? (Q28)

A. Tax revenues
B. Market borrowings
C. Provident fund deposits
D. External loans
Answer: C

29. Who maintains the GPF accounts for state government employees? (Q29)
A. CAG
B. RBI
C. AG (A&E)
D. Finance Secretary
Answer: C

30. The major head '2071' in government accounts relates to: (Q30)
A. Education
B. Police
C. Pensions
D. Loans to States
Answer: C

31. Which article of the Constitution provides for the Consolidated Fund of India? (Q31)
A. Article 267
B. Article 280
C. Article 266(1)
D. Article 265
Answer: C

32. Who compiles the accounts of the Union Government? (Q32)

A. CAG
B. CGA
C. AG
D. Finance Commission
Answer: B
33. Which of the following is NOT part of government funds? (Q33)
A. Contingency Fund
B. Public Account
C. Consolidated Fund
D. Provident Fund
Answer: D

34. What is the main basis of government accounting? (Q34)

A. Accrual system
B. Hybrid system
C. Cash system
D. Single-entry system
Answer: C

35. Which document compares actual expenditure with budgeted grants? (Q35)
A. Finance Accounts
B. Appropriation Accounts
C. Annual Financial Statement
D. Budget Speech
Answer: B

36. The role of prescribing the form of government accounts lies with: (Q36)
A. Ministry of Finance
B. Reserve Bank of India
C. President on advice of CAG
D. Parliament
Answer: C

37. Charged expenditure is: (Q37)

A. Voted by Parliament
B. Not voted by Parliament
C. Approved by Finance Commission
D. Recommended by AG
Answer: B

38. Which of the following is maintained under Public Account? (Q38)

A. Tax revenues
B. Market borrowings
C. Provident fund deposits
D. External loans
Answer: C

39. Who maintains the GPF accounts for state government employees? (Q39)
A. CAG
B. RBI
C. AG (A&E)
D. Finance Secretary
Answer: C

40. The major head '2071' in government accounts relates to: (Q40)
A. Education
B. Police
C. Pensions
D. Loans to States
Answer: C
41. Which article of the Constitution provides for the Consolidated Fund of India? (Q41)
A. Article 267
B. Article 280
C. Article 266(1)
D. Article 265
Answer: C

42. Who compiles the accounts of the Union Government? (Q42)

A. CAG
B. CGA
C. AG
D. Finance Commission
Answer: B

43. Which of the following is NOT part of government funds? (Q43)

A. Contingency Fund
B. Public Account
C. Consolidated Fund
D. Provident Fund
Answer: D

44. What is the main basis of government accounting? (Q44)

A. Accrual system
B. Hybrid system
C. Cash system
D. Single-entry system
Answer: C

45. Which document compares actual expenditure with budgeted grants? (Q45)
A. Finance Accounts
B. Appropriation Accounts
C. Annual Financial Statement
D. Budget Speech
Answer: B

46. The role of prescribing the form of government accounts lies with: (Q46)
A. Ministry of Finance
B. Reserve Bank of India
C. President on advice of CAG
D. Parliament
Answer: C

47. Charged expenditure is: (Q47)

A. Voted by Parliament
B. Not voted by Parliament
C. Approved by Finance Commission
D. Recommended by AG
Answer: B

48. Which of the following is maintained under Public Account? (Q48)

A. Tax revenues
B. Market borrowings
C. Provident fund deposits
D. External loans
Answer: C
49. Who maintains the GPF accounts for state government employees? (Q49)
A. CAG
B. RBI
C. AG (A&E)
D. Finance Secretary
Answer: C

50. The major head '2071' in government accounts relates to: (Q50)
A. Education
B. Police
C. Pensions
D. Loans to States
Answer: C

51. Which article of the Constitution provides for the Consolidated Fund of India? (Q51)
A. Article 267
B. Article 280
C. Article 266(1)
D. Article 265
Answer: C

52. Who compiles the accounts of the Union Government? (Q52)

A. CAG
B. CGA
C. AG
D. Finance Commission
Answer: B

53. Which of the following is NOT part of government funds? (Q53)

A. Contingency Fund
B. Public Account
C. Consolidated Fund
D. Provident Fund
Answer: D

54. What is the main basis of government accounting? (Q54)

A. Accrual system
B. Hybrid system
C. Cash system
D. Single-entry system
Answer: C

55. Which document compares actual expenditure with budgeted grants? (Q55)
A. Finance Accounts
B. Appropriation Accounts
C. Annual Financial Statement
D. Budget Speech
Answer: B

56. The role of prescribing the form of government accounts lies with: (Q56)
A. Ministry of Finance
B. Reserve Bank of India
C. President on advice of CAG
D. Parliament
Answer: C
57. Charged expenditure is: (Q57)
A. Voted by Parliament
B. Not voted by Parliament
C. Approved by Finance Commission
D. Recommended by AG
Answer: B

58. Which of the following is maintained under Public Account? (Q58)

A. Tax revenues
B. Market borrowings
C. Provident fund deposits
D. External loans
Answer: C

59. Who maintains the GPF accounts for state government employees? (Q59)
A. CAG
B. RBI
C. AG (A&E)
D. Finance Secretary
Answer: C

60. The major head '2071' in government accounts relates to: (Q60)
A. Education
B. Police
C. Pensions
D. Loans to States
Answer: C

61. Which article of the Constitution provides for the Consolidated Fund of India? (Q61)
A. Article 267
B. Article 280
C. Article 266(1)
D. Article 265
Answer: C

62. Who compiles the accounts of the Union Government? (Q62)

A. CAG
B. CGA
C. AG
D. Finance Commission
Answer: B

63. Which of the following is NOT part of government funds? (Q63)

A. Contingency Fund
B. Public Account
C. Consolidated Fund
D. Provident Fund
Answer: D

64. What is the main basis of government accounting? (Q64)

A. Accrual system
B. Hybrid system
C. Cash system
D. Single-entry system
Answer: C
65. Which document compares actual expenditure with budgeted grants? (Q65)
A. Finance Accounts
B. Appropriation Accounts
C. Annual Financial Statement
D. Budget Speech
Answer: B

66. The role of prescribing the form of government accounts lies with: (Q66)
A. Ministry of Finance
B. Reserve Bank of India
C. President on advice of CAG
D. Parliament
Answer: C

67. Charged expenditure is: (Q67)

A. Voted by Parliament
B. Not voted by Parliament
C. Approved by Finance Commission
D. Recommended by AG
Answer: B

68. Which of the following is maintained under Public Account? (Q68)

A. Tax revenues
B. Market borrowings
C. Provident fund deposits
D. External loans
Answer: C

69. Who maintains the GPF accounts for state government employees? (Q69)
A. CAG
B. RBI
C. AG (A&E)
D. Finance Secretary
Answer: C

70. The major head '2071' in government accounts relates to: (Q70)
A. Education
B. Police
C. Pensions
D. Loans to States
Answer: C

71. Which article of the Constitution provides for the Consolidated Fund of India? (Q71)
A. Article 267
B. Article 280
C. Article 266(1)
D. Article 265
Answer: C

72. Who compiles the accounts of the Union Government? (Q72)

A. CAG
B. CGA
C. AG
D. Finance Commission
Answer: B
73. Which of the following is NOT part of government funds? (Q73)
A. Contingency Fund
B. Public Account
C. Consolidated Fund
D. Provident Fund
Answer: D

74. What is the main basis of government accounting? (Q74)

A. Accrual system
B. Hybrid system
C. Cash system
D. Single-entry system
Answer: C

75. Which document compares actual expenditure with budgeted grants? (Q75)
A. Finance Accounts
B. Appropriation Accounts
C. Annual Financial Statement
D. Budget Speech
Answer: B

76. The role of prescribing the form of government accounts lies with: (Q76)
A. Ministry of Finance
B. Reserve Bank of India
C. President on advice of CAG
D. Parliament
Answer: C

77. Charged expenditure is: (Q77)

A. Voted by Parliament
B. Not voted by Parliament
C. Approved by Finance Commission
D. Recommended by AG
Answer: B

78. Which of the following is maintained under Public Account? (Q78)

A. Tax revenues
B. Market borrowings
C. Provident fund deposits
D. External loans
Answer: C

79. Who maintains the GPF accounts for state government employees? (Q79)
A. CAG
B. RBI
C. AG (A&E)
D. Finance Secretary
Answer: C

80. The major head '2071' in government accounts relates to: (Q80)
A. Education
B. Police
C. Pensions
D. Loans to States
Answer: C
81. Which article of the Constitution provides for the Consolidated Fund of India? (Q81)
A. Article 267
B. Article 280
C. Article 266(1)
D. Article 265
Answer: C

82. Who compiles the accounts of the Union Government? (Q82)

A. CAG
B. CGA
C. AG
D. Finance Commission
Answer: B

83. Which of the following is NOT part of government funds? (Q83)

A. Contingency Fund
B. Public Account
C. Consolidated Fund
D. Provident Fund
Answer: D

84. What is the main basis of government accounting? (Q84)

A. Accrual system
B. Hybrid system
C. Cash system
D. Single-entry system
Answer: C

85. Which document compares actual expenditure with budgeted grants? (Q85)
A. Finance Accounts
B. Appropriation Accounts
C. Annual Financial Statement
D. Budget Speech
Answer: B

86. The role of prescribing the form of government accounts lies with: (Q86)
A. Ministry of Finance
B. Reserve Bank of India
C. President on advice of CAG
D. Parliament
Answer: C

87. Charged expenditure is: (Q87)

A. Voted by Parliament
B. Not voted by Parliament
C. Approved by Finance Commission
D. Recommended by AG
Answer: B

88. Which of the following is maintained under Public Account? (Q88)

A. Tax revenues
B. Market borrowings
C. Provident fund deposits
D. External loans
Answer: C
89. Who maintains the GPF accounts for state government employees? (Q89)
A. CAG
B. RBI
C. AG (A&E)
D. Finance Secretary
Answer: C

90. The major head '2071' in government accounts relates to: (Q90)
A. Education
B. Police
C. Pensions
D. Loans to States
Answer: C

91. Which article of the Constitution provides for the Consolidated Fund of India? (Q91)
A. Article 267
B. Article 280
C. Article 266(1)
D. Article 265
Answer: C

92. Who compiles the accounts of the Union Government? (Q92)

A. CAG
B. CGA
C. AG
D. Finance Commission
Answer: B

93. Which of the following is NOT part of government funds? (Q93)

A. Contingency Fund
B. Public Account
C. Consolidated Fund
D. Provident Fund
Answer: D

94. What is the main basis of government accounting? (Q94)

A. Accrual system
B. Hybrid system
C. Cash system
D. Single-entry system
Answer: C

95. Which document compares actual expenditure with budgeted grants? (Q95)
A. Finance Accounts
B. Appropriation Accounts
C. Annual Financial Statement
D. Budget Speech
Answer: B

96. The role of prescribing the form of government accounts lies with: (Q96)
A. Ministry of Finance
B. Reserve Bank of India
C. President on advice of CAG
D. Parliament
Answer: C
97. Charged expenditure is: (Q97)
A. Voted by Parliament
B. Not voted by Parliament
C. Approved by Finance Commission
D. Recommended by AG
Answer: B

98. Which of the following is maintained under Public Account? (Q98)

A. Tax revenues
B. Market borrowings
C. Provident fund deposits
D. External loans
Answer: C

99. Who maintains the GPF accounts for state government employees? (Q99)
A. CAG
B. RBI
C. AG (A&E)
D. Finance Secretary
Answer: C

100. The major head '2071' in government accounts relates to: (Q100)
A. Education
B. Police
C. Pensions
D. Loans to States
Answer: C