RAHI’s PRACTICE SET 5

Number of questions: 100 Time Allowed: 120 minutes

Important Notice All questions carry equal mark. However, for every wrong answer marked .25
mark will be deducted

1. This terms denotes the formal acceptance, by the administrative department concerned of
the proposals for incurring expenditure in the Public Works Department on a work initiated
by, or connected with, the requirements of such administrative department is
(a) Administrative Sanction (b) Technical Sanction
(c) Expenditure Sanction (d) Preliminary Sanction

2. those charges which pertain, or are incidental to a work, project, workshop job or
manufacture job, but which are not incurred directly or solely in connection therewith and
thus cannot be taken directly into such detailed accounts of its as are incorporated in the
regular accounts of the expenditure of the Department are
(a) Direct charges (b) Indirect charges
(c) contingent charges (d) suspense charges

3. A Superintending Engineer employed on special duty is

(a) a Direction Officer. (b) not a Direction Officer
(c) both a Direction Officer and a Special Officer
(d) Neither a Direction Officer nor a Special Officer

4. 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) A payment made to contractor for a work done but not measured

5. A cheque No. XYZ for Rs. 50000 received on account of Rent of a Government Building on
15.09.2017 and remitted to bank on 20.09.2017, Make the cash book entry

Receipt Side Payment Side

Date Particular Cash Bank Class Date Particular Cash Bank Class
a 15.09 Rent 50000 0059 20.09 Remittance 50000 8782
b 15.09. Rent 50000 0059 20.09 Remittance 50000 8782
c 15.09 Rent 50000 0059 20.09 Remittance 50000 8782
d 15.09 Rent 50000 0059 20.09 Remittance 50000 8782

6. Regarding payment by Divisional Officer, please pick the correct ones

(i) Advances from Provident Fund for all categories;
(ii) Withdrawal from General Provident Fund and final withdrawal of accumulations in
the Fund from Group ‘D’ employees;
(iii) Payments arising under the Deposit Linked Insurance Scheme to Group ‘D’
employees
(iv) All short term loans and advances to Government servants recoverable in less than
84 instalments
(v) Withdrawals from provident fund in respect of Government servants other than
Group ‘D’ will be paid by Zonal Pay & Accounts

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

 (a) i, ii and iii (b) i, ii, iii and iv
(c) i, ii , iii and v (d) All of the above

7. When money is received by a Government Officer on behalf of Government, it should be

brought to account in the Cash Book
(a) At once (b) Whenever money remitted to bank
(c) After realisation in bank scroll (d) At the end of the month

8. If the DO utilizes departmental cash receipt he must send a cheque to the bank for the
amounts so utilised before
(a) end of the next working day (b) end of the month
(c) making transfer entry (d) submission of accounts to PAO

9. Accounts of the transactions relating to lump sum contracts in a Public Works Division
should be maintained in
(a) the Contractor’s Ledger, Form CPWA 43
(b) the Contractor’s Ledger, Form CPWA 43A
(c) Job Card CPWA 42
(d) Contractor’s And Disburser’s Ledger CPWA 41

10. Pick the correct one

(i) Where capital accounts of a Workshop are kept and intended mainly for the needs
of the irrigation Branch (i.e. if the Workshop is to be regarded as being on a quasi-
commercial (basis), the capital expenditure should be recorded under the relevant
Major head 4701
(ii) Receipts representing recoveries of capital expenditure will be taken in reduction of
such expenditure.
(iii) Revenue receipts and working expenses will be booked under major head 0701 and
2701respectively
(iv) Where capital accounts of a Workshop are kept and intended mainly for the needs
of the Civil Works Branch, all expenditure incurred upon it, whether of the nature of
capital or of working expenses, should be recorded under the major head 4059

(a) i, iii and iv (b) ii, iii and iv

(c) i, ii and iii (d) All of the above

11. Pick the correct ones

(i) It is essential that the accounts of manufacture shall not remain open indefinitely.
(ii) If the operations are seasonal, the accounts of each season should be kept separate
and closed as soon as the operations are closed.
(iii) In cases in which operations are continuous, the accounts must nevertheless be
closed periodically, but at least once a month.
(iv) A Manufacture Account is debited directly with (1) value of raw materials issued
from stock or obtained otherwise, (2) the cost of the labour employed, and (3) other
incidental charges connected with the operations.
(a) i, ii and iii (b) i, ii and iv
(c) ii, iii and iv (d) All of the above

12. The number of instalment by which charges recorded under sub head Land, Kilns etc. Of
Manufacturing Accounts shall be cleared, should be recorded in
(a) Bin Card (b) Job Card
(c) Priced Stores Ledger (d) Log Card

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

13. When the actual value of the materials is not known, an estimated figure should be adopted,
any difference being adjusted, as soon as known should be afforded in the MPSSA by
(a) a debit entry (b) a debit or credit entry
(c) a credit or minus credit entry (d) a debit or minus debit entry

14. The details of MPSSA in Suspense Register is recorded in a separate set of folios for each of
two headings
(a) Purchases from India & Purchases from abroad
(b) Purchases for Stock and Purchases for specific Works
(c) Purchases for Division and Purchases for contractors
(d) Purchases for Stock and Purchases for Workshop

15. A receipt of 8009 was wrongly credited 0059 and error was detected 5 years after the
accounts of that particular year was closed. Rectify the error
(a) debit 0059 and credit 8009
(b) minus credit 0059 and credit 8009
(c) debit 2059 and credit 8009
(d) No rectification permissible.

16. When a Public building, land or other property is licensed to a person not in the service of
Government, full License fee must be recovered in advance at the
(a) Normal Rate (b) Double the normal rate
(c) Market rate (d) Assessed Rate

17. The accounts consolidating authority of the Post/Telecommunication/Railways/Defence

shall render monthly statement of receipts including progressivefigures for that financial
year under the Head 0216 to
(a) Chief Controller of Accounts (b) Controller General of Accounts
(c) Planning Commission (d) Ministry of Finance

18. Summary of Transfer Entries is prepared in

(a) Form CAM 36 (b) Form CAM 39
(b) Form CAM 55 (d) Form CAM 57

19. If a cancelled cheque is replaced immediately by a fresh cheque in a Forest Division, it will
be shown in the cash book as
(a) Amount of the cancelled cheque on creditor side and Forest Remittance on debtor
side
(b) Amount of the cancelled cheque on debtor side and Forest Remittance on creditor
side
(c) Forest Remittance on both creditor and debtor sides
(d) Amount of the cancelled cheque on both creditor and debtor sides

20. Recoveries or payment made in cash should be treated as

(a) Revenue receipt (b) Service payment
(C) Both (d) None

21. Charges on account of material purchased for a specific work should be classified under the
sub head
(a) Forest Remittance
(b) Establishment/Conservancy and Work (c) Capital Outlays
(d) Account of work

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

22. Advances to contractors, suppliers and labourers with respect to a work should be
accounted as by
(a) debiting to work advances (b) debiting to forest advance
(c) debiting to work and conservancy
(d) by crediting to work and conservancy

23. The amount of adjustment of overcharge, when account of the pertaining year is open,
other than by deduction from the bill shall be accounted in the account rendered to the
Accountant General
(a) By showing receipt (b) by showing expenditure
(c) by showing net amount payable
(d) per showing minus entry under the original entry

24. Earnest money deposit tendered at auction held at outlying station and received by forest
officer shall be accounted for in the forest departmental accounts
(a) Forest remittance (b) Revenue Receipt (c)
Revenue deposit (d) Work deposit

25. A detailed record of the expenditure relating to each sanctioned works should be kept in a
register named Register of Works in
(a) F.A 2 (b) F.A 3
(c) F.A 4 (d) F.A 5

26. Which of the following will be entered in debit side of the cash book
(i) Advances made to contractor & Disbursers
(ii) Recoveries of advances from Contractor & Disbursers
(iii) Refund of Forest Revenue by deduction from Revenue
(iv) Revenue received and credited in Cash Book under X-Forest

(a) Only (i) (ii) (i) & (iv)

(b) (ii) (iii) & (iv) (iv) All of the above

27. Following documents are submitted to the A.G in monthly account

(i) Register of cheque drawn
(ii) Monthly cash account
(iii) Classified abstract of Revenue & Expenditure
(iv) Schedule of remittance to treasuries
(v) Schedules of transaction with other Governments and Railways
(vi) Abstract of Contractors’ & Disbursers’ Ledger

(a) All of the above (b) All except (i)

(b) (iiii) (iv) (v) & (vi) (d) All except (iii)

28. In case of a lost cheque in Forest Division which of the following shall be obtained to support
the cancellation
(a) Certificate from the party concerned
(b) Certificate from the Divisional Forest Officer
(c) Certificate from disbursing officer
(d) Non-payment certificate from Treasury

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

29. Economic life of various internal Services/fixtures including electric wiring, water supply
distribution system depending upon the geographical location, type of the services and its
uses may vary from
(a) 5 to 15 years (b) 10 to 20 years
(c) 15 to 25 years (d) 20 to 30 years

30. The demands for new capital (Construction) works/works in progress chargeable to the
major head "4059 and 4216” will be forwarded by the Director General/Chief Engineers to
Ministry of Urban Development every year by
(a) 31st October (b) 30th November
(c) 31st December (d) 31st January

31. The entire deposit including departmental charges should be realized in advance even from
an Autonomous Body fully funded by Central Government
(a) Where a client has defaulted in making the required deposit
(b) Where the outstanding amount exceeds Rs.10 lakhs,
(c) where the works outlay is predominantly for purchase of capital equipment and
machineries
(d) Where the estimate cost of work exceeds Rs. 10 crore

(a) i, ii and iv (b) i, ii and iii

(c) ii, iii and iv (d) All of the above

32. Who amongst the following shall not send the work estimate to the client directly?
(a) CE/Project Manager (b) SE
(c) DO (d) Sub Division

33. Where sanctioned cost is within power of SE and CE/DDG(H) to accord Technical Sanction,
the EE shall have powers to utilize contingencies for the works up to a maximum of
(a) Rs. 1 lakh (b) Rs. 3 lakhs
(c) Rs. 5 lakhs (d) Rs. 7 lakh

34. Minimum Quality Assurance Plan shall have to be part of tendered document for all the
works costing
(a) more than Rs. 1 Crore (b) more than Rs.5 crore
(c) more than Rs. 10 crore (d) more than Rs. 25 crore

35. Who in CPWD has full powers to issue orders regarding the manner in which particular
stores which have already been declared surplus or unserviceable by the competent
authority are to be disposed off
(a) Executive Engineer (b) Superintending Engineer
(c) Chief Engineer (d) Additional DG

36. Pick the incorrect one

(a) If the material is required for a work duly sanctioned, or for reserve stock within the
sanctioned limit for the Division, the estimate will require the approval of the
Superintending Engineer before a purchase exceeding Rs. 2 lakhs is made
(b) The Addl. DG/CE have full powers to sanction the limits of reserve stock for various
Divisions under their control.
(c) This power may be delegated to any lower authority
(d) When a reserve stock limit has been sanctioned, the EE is authorised, subject to the
approval of a proper estimate thereof, to purchase or manufacture stock within the
sanctioned limit

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

37. The serviceable materials obtained from dismantlement of a building or structure wherever
not sold by tender or auction,
(a) should be recorded in MB with value
(b) should be recorded in MB without value
(c) either of the above
(d) should not be recorded in the MB

38. Unused balances of materials charged direct to work should be verified at least once a year,
and a report of verification of the materials should be sent by the AE to the EE in Form
(a) CPWA 37 (b) CPWA 35A
(c) CPWA 36 (d) CPWA 38A

39. Responsible for correctness of entries in the Contractors' Ledger and balances at the closing
of the month is
(a) Contractor concerned (b) AE
(c) DO (d) DA

40. CPWD shall maintain a panel of Private Architects/Consultants, wherever possible, however,
there will be no need to maintain a panel and in such cases, engagement of Private
Architects/Consultants will be done through open advertisement ,wherever the number of
eligible Private Architects/Consultants is less than
(a) 3 (b) 5
(c) 6 (d) 7

41. Who shall inspect the building/structure and declare the building /structure unsafe for use?
(a) EE (b) SE
(c) CE (d) DG (Works)

42. Action taken report on the inspection note issued by an inspecting officer should be given by
the Executive Engineer within
(a) a week (b) fortnight
(c) a month (d) three month

43. Annual physical verification of office furniture shall be conducted by an independent officer,
who shall record the required certificates at least of the level of
(a) JE
(b) Assistant Engineer or Section Office
(c) EE
(d) Superintendant/Storekeeper/Head Clerk

44. The current financial powers of SE to accord technical sanction towards each component of
civil, E&M and Horticulture services is
(a) Rs. 1.25 crore (b) Rs. 3.75 crore
(c) Rs. 5 crore (d) Rs.2.5 Crore

45. The inspection note of the Project Manager/SE and other officers during the stages of
inspection should be available on record, before passing the bill. If this is not available on
record, prior permission before payment is released shall be taken from
(a) SE (b) CE
(c) PAO (d) DG/Addl. DG

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

46. Who should personally inspect all works of any magnitude before authorizing final payments
in connection therewith?
(a) JE-in-charge work (b) AE
(c) EE (d) DA

47. Before the work of laying is started, the supply of materials in each length of 1 km not less
than 10% Test Check shall be done by the EE whereas the AE will do the test check to the
extent is
(a) not less than 20% (b) not less than 30%
(c) not less than 50% (d) not less than 100%.

48. The damaged cement shall be removed from the site immediately by the contractor on
receipt of a notice in writing from the Engineer-in-charge. The Engineer-in-charge shall get it
removed at the cost of the contractor, if the contractor does not do so within
(a) 3 days of receipt of such notice (b) 5 days of receipt of such notice
(c) 7 days of receipt of such notice (d) 10 days of receipt of such notice

49. A simple form of voucher intended to be used for all miscellaneous payments and advances,
for which the special Forms CPWA 24 and 26 are not suitable.
(a) CPWA 28 (b) CPWA 29
(c) GAR 24 (d) GAR 43

50. Advance payment to firms for supply of stores, should be debited to

(a) Suspense Account “Contractors-other Transactions
(b) Work concerned (d) Functional Revenue Head
(d) Contingency

51. Ordinarily there should be one Works Abstract monthly for each working estimate, but more
than one works abstract is permissible for
(a) Non-Government Work
(b) Major work costing above Rs. 50 lakh
(c) Larger work estimate with several sub-heads
(d) Local Loan works

52. The sub head “Additional charges for Materials issued to Contractors/Direct to Works”
should be opened for the record of under-mentioned debits/credits. Pick the incorrect one
(a) Difference between the rates charged to the contractors and the actual cost to
Government
(b) Carriage and incidental charges in connection with the materials issued to
contractors, if chargeable to the work.
(c) Balances outstanding under the suspense head “Materials” after transferring the
cost of material to the final heads. 81
(d) Fine and penalty for defect of work done.

53. Unpaid wages of work charged establishment and of their subsequent payment shall be
recorded in the Works Abstract under the sub-head
(a) Contingency (b) Contract-Other Transactions
(c) Labour (d) None

54. Pick the incorrect one

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

 (a) The head “Contractors – Other Transactions” and “Labourers” are intended for
watching the ultimate payment of the unpaid balances of contractors’ accounts and
the clearance of the unpaid wages of labourers respectively
(b) If a Running Account Bill or Muster Roll is only partly paid, the total amount due
thereon as value of work done or supplies made should be brought to account in the
Works Abstract as final charges
(c) The amount remaining unpaid should be shown as a minus entry in the appropriate
suspense column – “Contractors – Other Transactions” or “Labourers” as the case
may be.
(d) Amount excess paid is accounted for in Contractor-Advance Payment.

55. Pick the incorrect one

(i) Advance payments made by the Divisional Officers to the Land Acquisition Officer
will be debited directly to the suspense account, “Land Acquisition” within the
Works Accounts till the possession of land is received or intimation of actual
payment to the owners of land is received.
(ii) This suspense head will be cleared by the Divisional Officers on receipt of the
accounts along with the Land Award Statements, vouchers etc. from the Land
Acquisition Officers
(iii) Clearance by debit to the final head “Land” in the accounts of work and credit to the
suspense head “Land Acquisition”.
(iv) If there is any delay in the land acquisition proceedings and final payment of
compensation etc., the accounts of work can be closed by clearing and adjusting the
amount under suspense account “Land Acquisition”.

(a) i, ii and iii (b) ii, iii and iv

(c) i, iii and iv (d) All of the above

56. Liabilities are not incorporated in the accounts of works, except in the following cases; pick
the incorrect one
(a) Unpaid balances of partly paid running account bill or must rolls are invariably
incorporated.
(b) Amount paid in excess to contractors/suppliers for work done or supplies made
(c) The value of materials received from sources other than stock (including
manufacture) and payments to the suppliers and adjustments crediting the transfer
accounts concerned, may not be made at once
(d) Wholly unpaid muster rolls and bills of contractors and suppliers are sometimes
taken to account.

57. The permanent and collective record of the expenditure incurred in the division, during a
year, on each work is the
(a) Budget and work estimate (b) Work Abstract
(c) Register of Works (d) Classified Abstract of Works

58. Before permitting the accounts of the work to be closed, which head/sub-head should
receive special attention of the DO and also investigation if necessary by him?
(a) Material (b) Contract-OT
(c) Land Acquisition (d) Addl. Charges for issue of materials

59. Pick the incorrectly matched

(a) Capital outlay on Govt. Building : 4059

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

 (b) Construction of School Library on Contribution : 4202
(c) Departmental Cash balance : 8671
(d) Cash Balance with RBI : 8675

60. Proposal for obtaining of Cash Assignment Number is submitted

(a) Within 30 days of opening of a Division
(b) Before 30 days of opening of a Division
(c) Within 45 days of opening of a Division
(d) Before 45 days of opening of a Division

61. Capital invested to a work or project includes the following except

(a) Direct charges (b) indirect charges
(c) all arrears of simple interest (d) contribution made by Local Bodies

62. Works outlay on water course incurred by PWD and recoverable by a general levy in the
lump sum recovery of cost in one or more year shall be shown in account as
(a) receipt on capital outlay (b) revenue receipt
(c) misc. Income (d) misc. Civil deposit

63. A surcharge to cover departmental expenses and marine insurance to the invoiced price is
added to cover departmental expenses and marine insurance by
(a) Supplying agency abroad (b) indenting division
(c) High Commissioner for India abroad (d) PAO Ministry of External Affair

64. Percentage charges should be levied in all cases, i.e., even when work is done for P.W.
Divisions of the same Administration when
(a) when the work comes under Major estimate
(b) when the work is a capital intensive
(c) when work is done in a quasi-commercial workshop
(d) when so authorized by the Superintendent of Workshop

65. Distribution of the common charges on account of establishment charges between Direction
and Administration under 2059 and Capital Outlays is made on
(a) percentage basis (b) pro-rata basis
(c) fixed basis
(d) No distribution is made of the above account

66. Establishment charges on account of Work-charged staff converted into regular

Establishment shall be charged to the
(a) Direction and Administration (b) Contingency of Establishment
(c) account of the work or sub-work concerned
(d) Any of the above at the discretion of the competent authority

67. Recoveries on account of pensionary contributions should in the case of Capital Division of
Irrigation Department’ be accounted for in
(a) 0701/0702 (b) 0071
(c) 4701/4702 (d) 2701/2702

68. Provision of the average rate of exchange has been abolished w.e.f
(a) 01.01.1974 (b) 01.04.1974
(c) 01.01.1993 (d) 01.04.1993

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

69. If a supplying division has made an excess payment over and above the advance payment
made by indenting division for supply of goods or services, the excess amount will be
claimed by operating on the suspend head named
(a) MPSSA (b) CSSA
(c) MWA (d) Misc. Recovery Register

70. Charges on account of restoration of damaged caused by extraordinary casualties such as

flood, fire should be debited to
(a) Capital (b) Revenue
(c) Either (d) Shared between Capital & Revenue

71. If the Divisional Officer is allowed a lump sum provision for expenditure on a group of works,
and he has made out of it allotments for individual works, expenditure should be watched
against
(a) Individual allotment (b) Combined allotment
(c) As mentioned in work estimates (d) a or b at the discretion of DO

72. Pick the correct one regarding the functions of the DA

(i) The Divisional Accountant should check works expenditure with the estimates to
ensure that the charges incurred are in pursuance of the object for which the
estimate was intended to provide.
(ii) In the case of works the expenditure on which is recorded by Sub-Heads (that is,
items of work such as brick-works, etc.) the Divisional Accountant is responsible for
checking the expenditure on each Sub-Head with the estimated quantity of work to
be done, the sanctioned rate, and the total sanctioned cost so that he may bring to
notice all deviations from the sanctioned estimate.
(iii) He should see that without the orders of Competent Authority the authorised gross
expenditure on a work is not exceeded and that any surplus recoveries of
expenditure are not utilised towards additional expenditure.
(iv) He should also see that savings due to abandonment of parts of a work, as
evidenced by the quantities of the work executed or otherwise, are not utilised
towards an unauthorised object.

(a) i, ii and iii (b) i, iii and iv

(c) ii, iii and iv (d) all of the above

73. The responsibilities of the DA include

(i) Conducting detailed check of muster rolls and petty vouchers which are not
submitted to the Accountant General's office.
(ii) Arrangements for checking the computed tenders, i.e. for seeing that satisfactory
and efficient arrangements are made for checking
(iii) Conducting personally a test check of the computed and checked tenders sufficient
to satisfy himself reasonably that the checking work has been properly done; and
(iv) Ensuring that the comparative statement correctly incorporates the totals as
checked on the individual tenders.

(a) i, ii and iii (b) i, ii and iv

(c) ii, iii and iv (d) all of the above

74. If the objection of the DA has been overruled and he is not satisfied with the decision of the
Divisional Officer he should

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

 (a) Overrule the order and bring the matter into the notice of SE
(b) Comply the orders and bring the matter into the notice of SE
(c) Overrule the order by recording a brief note of the case in the Register of
Divisional Accountant's Objections (Form 23)
(d) Comply the orders and at the same time make a brief note of the case in the
Register of Divisional Accountant's Objections (Form 23)

75. Points to be remembered while checking Schedule of Debits/Credits to Misc. Heads of

Account in Form 40
(a) the totals are correctly stuck
(ii) the figures and classification agrees with that in schedule of works expenditure
(iii) the suspense slips are prepared
(iv) Check of current month's Receipts with reference to Form C.P.W.A. 72 and Schedule
Docket.

(a) i, ii and iii (b) i, ii and iv

(c) ii, iii and iv (d) all of the above

76. The financial results of Irrigation, Navigation, Embankment and Drainage Works for which
capital and Revenue Accounts are kept and compiled by the Central Government yearly in
(a) Form 18 (b) Form 19
(c) Form 20 (d) Form 21

77. Pick the correct ones regarding the scrutiny of accounts of a Forest Division in A.G Office
(i) Permissible debits and credits arising out of inter-divisional adjustments should be
set against corresponding credits and debits respectively.
(ii) Provisions regarding inter-divisional adjustments are given in Article 275 of the
Account Code Volume III.
(iii) Ordinarily when such transactions are paired a note of agreement should be
recorded in red ink by the Accountants dealing with both the Divisions against the
relevant entries in the Cash Accounts.
(iv) If the number of transactions is large, a suitable register may be prescribed, in
addition to facilitate proper watch over unadjusted transfers.

(a) i, ii and iii (b) i, iii and iv

(c) ii, iii and iv (d) All of the above

78. Monthly reports of progress of revenue and expenditure if required by the Conservators,
should be furnished to them in such form as may be prescribed by the
(a) Account General (b) Conservator
(c) State Government (d) Central Government

79. Who should ensure that, as far as possible, the examination of all claims included in bills
presented for payment direct at Pay and Accounts Officer made by the Divisional
Accountant?
(a) DO (b) SE
(c) PAO (d) CCA

80. Pick the incorrect one regarding the duties/functions of the DA

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

 (a) It is necessary that he should check personally the arithmetical accuracy of all bills
and accounts as he is responsible that cent per cent check is exercised efficiently
under his supervision.
(b) He should exercise a similar check from day to day, in regard to the transactions
recorded direct in the cash and stock accounts of the divisional office.
(c) He should affix his dated initials after the last entry of the day’s transaction in the
divisional cash book/stock accounts, in token of check.
(d) He is responsible that every order or sanction affecting expenditure to be accounted
for in the Monthly Account, is noted at once in a suitable register other account
record

81. Vouchers which are not to be submitted to PAO with Monthly Accounts shall be dealt in
manner
(a) Such vouchers should be destroyed
(b) Such vouchers should be sent separately
(c) Such voucher should be kept carefully for production to audit
(d) Such voucher should be cancelled by means of perforating or endorsing a stamp and
kept carefully for production to audit

82. Procedure for seeking further information, certificates etc. from sub-divisions by DA as a
result of examination of Accounts and returns of sub-divisions is/may be prescribed by
(a) DO (b) SE
(c) PAO (d) CGA

83. The daily Payment and Receipt Scrolls that are prepared division-wise in
(a) Duplicate (b) Triplicate
(c) Quadruplicate (d) Quintuplicate

84. On receipt of “Payment Put through Statement” from the Reserve Bank of India, the credit
under Major Head “8658 – Suspense Accounts” will be cleared by the Principal Accounts
Officer of the Ministry of Urban Development by
(a) (-) Credit 8675 credit 8658 (b) (-) Credit 8658, credit 8675
(c) Debit 8782 credit 8675 (d) Debit 8675 credit 8675

85. The Abstract Book, Form C.P.W.A 81 may be written up in accordance with the instructions
printed on the standard Form from
(a) Works Abstract, Register of Works and Contractor’s ledger
(b) The original Cash Book, Summaries of Stock Receipts and Indents and the Transfer
Entry Book
(c) Both a & b
(d) None

86. Expenditure on works met to Subventions from Central Road Fund (8449) is shown in the
schedule
(a) CPWA 76 Credit (b) CPWA 76 Debit
(c) CPWA 77 Credit (d) CPWA 77 Debit

87. For apprising of the excess over estimate a copy of schedule CPWA 64 pertaining to the
accounts for the month of Sep and Mar (Supple) should be sent by the Divisional Officer to
(a) SE (b) DG (Works)
(c) PAO (d) CCA

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

88. Pick the correct one
(i) The DO is required to sign not only the Monthly Account but also all the schedules
etc., accompanying it.
(ii) It is not necessary that the Divisional Accountant should sign all these documents;
he must, however, sign the Monthly Account and the List of Accounts Form C.P.W.A
83,
(iii) When the DO is absent from HQ at the time of submission of MONTHLY Accounts, as
soon as he can examine his books and papers on return, a report in Form C.P.W.A 84
(with a duplicate copy of the Monthly Account signed by himself) shall be submitted
to PAO
(iv) Without this report the PAO will not pass the Monthly Account finally.

(a) i, and ii (b) iii and iv

(c) i, ii and iii (d) All of the above

89. An expenditure on the part of 8011 was wrongly debit to 2216 and at the time of detection
of error the accounts of the year was closed, make the transfer entry
(a) No transfer entry is permissible as the accounts of the year has been closed
(b) debit 8011 and minus debit 2216
(c) debit 8011 and credit 0216
(d) minus credit 8011 and minus debit 2216

90. Pick the incorrect one

(a) When a correction is permissible it should be made by a formal transfer entry
(b) When it is not permissible, a suitable note of it should be made in the account
concerned.
(c) All corrections in accounts, which may be advised by the Accounts Officer should
after verification, be carried out in all relevant records in red ink and attested by the
dated initials of the Divisional Officer.
(d) A reference to the audit note or other advice should also be noted against the
correction.

91. Pick the correct one

(i) In the Register of Revenue Form 46 a column is opened for each minor head of
revenue and detailed heads subordinate to it other than “Deduct Refunds”,
(ii) For the head Deduct Refund a single deduction is made from the total revenue of
the month
(iii) The details of the amounts making up the figure to be deducted being recorded in a
separate Register of Refunds of Revenue, which should also be in Form 49
(iv) All receipts and recoveries on capital account should also be abstracted in Form 46
wherein separate record should be kept in respect of programme minor head
concerned or the minor head “800 - Other Expenditure” under each major head of
expenditure.

(a) i, ii and iii (b) i, ii and iv

(c) ii, iii and iv (d) All of the above

92. Following types of buildings need be entered in the Register of Licence fees of Buildings and
Lands in CPWA Form 49
(a) Private buildings which have been hired for use as residences or are used as such,
wholly or in part.

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

 (b) Licence fee free quarters for Group ’D’ employees need not be entered except when
allotted to persons from whom licence fees is recoverable
(c) Rest-houses and other travellers’ bungalows
(d) All of the above

93. Pick the incorrect one in respect of Divisional Accountant

(a) Where monetary transactions at HQs of the Divisional Office are not large either in
number or amount, the Divisional Accountant may be required to receive or pay out
cash
(b) Receiving or paying out cash by DA should be with prior consent of Pay and
Accounts Officer
(c) He may not be authorised to issue final receipt in CPWA 3 and 3A over his own
signature
(d) He should affix his dated initial after the last entry of the day’s transaction in the
Divisional Cash Book/Stock Account

94. Once a transaction has been entered in the Audit Note or otherwise challenged, the
responsibility for having the objection removed will devolve upon
(a) Divisional Accountant (b) Divisional Officer
(c) Accounts Officer (d) All of the above

95. Pick the correct one regarding digging of road materails

(i) When the charges do not exceed Rs.1000, the amount should be debited direct to
Maintenance and repairs” for the maintenance of an existing road or to
“Construction” for the construction of a new road or the raising in class of an
existing road accordingly
(ii) When the charges exceed Rs.1000 and the road metal is required to maintain an
existing road or roads for a series of years the total initial outlay should be debited
to the sub-head “Land, Kilns, etc” of the Stock Account
(iii) This sub-head should be gradually relieved, by debit to the collection estimates of
each year
(iv) When the charges exceed Rs.1000 and the road metal is required for the purpose of
construction of a new road or raising in class of an existing road, the Divisional
Officer should charge direct to the original work concerned such portion of the cost
as is proper. The balance, if any, should be debited to the sub-head should
eventually be cleared by debit to “Maintenance & Repairs”

(a) i, ii and iii (b) i, iii and iv

(c) ii, iii and iv (d) All of the above

96. Copies on loose sheets of Form 16 shall be submitted monthly to the Divisional Office within
(a) 5 days of the submission of the monthly accounts.
(b) 7 days of the submission of the monthly accounts.
(c) 15 days of the submission of the monthly accounts.
(d) one month of the submission of the monthly accounts.

97. If the amount of sale of tools and plant is not recovered within the month in which the
articles are delivered, it should be charged to
(a) Part III of Tools and plant Ledger (b) Misc. Work Advances
(c) Civil Advances (d) Contingent expenditure

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

98. Transfer entry is required to be prepared in following cases except
(a) When quantities are found surplus or short, either as the result of stock-taking or
Otherwise
(b) When issue Rates have to be raised or lowered
(c) When stores of any description become unserviceable and have, therefore, to be
removed from stock.
(d) When stores declared to be in excess of requirements

99. Generally no work should be undertaken for municipalities/private parties before the whole
estimated cost is paid to DO. This rule can be relaxed by
(a) DO/Superintendent of Works (b) SE
(c) CE (d) DG

100. Payment to supplier on production of railway receipt shall be made with the approval of
(a) DO (b) SE
(c) PAO (d) Admin Min/Department

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