Inspection of Registers in Accounts Office
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Questions and Answers

Which register should be examined whenever a depositor is paid?

  • Register of Pension Payments
  • Register of Serious Irregularities
  • Provident Fund Check Ledger (correct)
  • Register of Bills Recoverable

How often should the Register of Cheque Books be reviewed?

  • As events occur (correct)
  • Whenever a fresh entry is made
  • Quarterly
  • Monthly

What is the minimum review period for the Register of Provident Fund Closed Accounts?

  • Monthly (correct)
  • Quarterly
  • Weekly
  • Whenever applications are received

Which register requires scrutiny whenever applications are received and disposed of?

<p>Register of applications for gratuity, contribution to Provident Fund and Pension (D)</p> Signup and view all the answers

Which of the following registers is reviewed monthly along with the General Books?

<p>Register of Unposted Ledger Accounts (A)</p> Signup and view all the answers

What is the minimum review frequency for the Salary Register of Gazetted Staff?

<p>Whenever a fresh entry is made (C)</p> Signup and view all the answers

Which register should be checked monthly to monitor serious irregularities?

<p>Register of Serious Irregularities (D)</p> Signup and view all the answers

Which register is scrutinized quarterly?

<p>Savings Register (B)</p> Signup and view all the answers

What is the required scrutiny schedule for the Register of Outstanding Inspection Reports?

<p>Monthly (B)</p> Signup and view all the answers

Which of the following registers does not have a defined review period?

<p>Register of Cheque Books (A)</p> Signup and view all the answers

How often should the Cashier's Cash Book for Receipts be scrutinized?

<p>Monthly (C)</p> Signup and view all the answers

What is the minimum period that should elapse between each period of scrutiny for the Register of Currency Notes?

<p>Monthly (D)</p> Signup and view all the answers

Which register has the minimum scrutiny period of 'whenever pay order is passed'?

<p>Unpaid Wages Register (D)</p> Signup and view all the answers

What scrutiny frequency applies to the Register of Printed Machine number of paid Invoice books?

<p>Monthly (C)</p> Signup and view all the answers

Which of the following registers is scrutinized daily?

<p>Chief Cashier's Cash Book (Payments) (D)</p> Signup and view all the answers

What is the scrutiny period for the Register of 'New Series' of printed tickets?

<p>Whenever a fresh entry is made (B)</p> Signup and view all the answers

How often is the Accounts office Balance Sheet scrutinized?

<p>Monthly (D)</p> Signup and view all the answers

The Register of tickets issued as 'out of order' requires scrutiny how frequently?

<p>Monthly (D)</p> Signup and view all the answers

Which register requires scrutiny every month according to the content?

<p>All of the above (D)</p> Signup and view all the answers

What is the least frequent scrutiny required for the Cashier's Cash Book (Payments)?

<p>Monthly (D)</p> Signup and view all the answers

How often should the General Cash Book be scrutinized?

<p>Daily (B)</p> Signup and view all the answers

Which register requires scrutiny every time fresh allotment is made?

<p>Budget Register of Allotment of Funds (B)</p> Signup and view all the answers

What is the minimum scrutiny period for the Register of Representation from staff?

<p>Monthly (B)</p> Signup and view all the answers

Which of the following registers has entries that must be initialed by the Chief Accounts Officer and General Manager?

<p>Register of write off of amounts (D)</p> Signup and view all the answers

What is the expected scrutiny period for the Register of Registers?

<p>Monthly (A)</p> Signup and view all the answers

Which of the following registers requires a monthly review?

<p>All of the above (D)</p> Signup and view all the answers

How frequently should the Register of vouchers selected for test check be scrutinized?

<p>Monthly (C)</p> Signup and view all the answers

Which register is specifically required to be scrutinized daily?

<p>General Cash Book (D)</p> Signup and view all the answers

Which registers must be scrutinized monthly?

<p>All of the above (D)</p> Signup and view all the answers

Which register involves scrutiny regarding miscellaneous advances?

<p>Suspense Registers (B)</p> Signup and view all the answers

What is the frequency of the Register of Exchequer control?

<p>Monthly (B)</p> Signup and view all the answers

Which of the following registers requires each entry to be initialed?

<p>Contractors Ledger (D)</p> Signup and view all the answers

What is the designation code for the Register of Railway Buildings rented to Non-Railway Departments?

<p>A 1631 (B)</p> Signup and view all the answers

Which register is related to workshop labor?

<p>Register of Workshop labour (B)</p> Signup and view all the answers

What is the designation code for the Record of Service?

<p>G 1227 (A)</p> Signup and view all the answers

How often is the Workshop General Register maintained?

<p>Monthly (C)</p> Signup and view all the answers

Which of the following registers is designated with the code E 1480?

<p>Register of Cap, DRF, DF, OLWR and ACS &amp; PA (D)</p> Signup and view all the answers

Which of the following is true about the Invoice Distribution Statement?

<p>It is designated S. 945. (C)</p> Signup and view all the answers

What is the main purpose of the Register of verification of Estimates?

<p>Validating financial projections (C)</p> Signup and view all the answers

Which record is associated with contractors?

<p>Contractors Ledger (D)</p> Signup and view all the answers

How frequently should the Register of Write Off of amounts be scrutinized?

<p>Each entry to be initialed (C)</p> Signup and view all the answers

What is the review period for the Register of Inter Railway and Intra-railway Transfers?

<p>Monthly (B)</p> Signup and view all the answers

Which of the following registers requires scrutiny each time a fresh allotment is made?

<p>Budget Register of Allotment of Funds (D)</p> Signup and view all the answers

Which register is intended to be reviewed on a daily basis?

<p>General Cash Book (A)</p> Signup and view all the answers

What is the required scrutiny period for the Journal?

<p>Monthly (C)</p> Signup and view all the answers

How often should the Register of Returns be reviewed?

<p>Monthly (D)</p> Signup and view all the answers

Which register must be checked monthly for monitoring serious irregularities?

<p>Register of Vouchers selected for test check (C)</p> Signup and view all the answers

Which type of register has a review frequency of each entry requiring initialing?

<p>Register of Write Off of amounts (B)</p> Signup and view all the answers

What is the minimum review period for the Monthly Abstract of Cash Transactions?

<p>Monthly (D)</p> Signup and view all the answers

Which register is scrutinized whenever fresh allotment is made?

<p>Budget Register of Allotment of Funds (D)</p> Signup and view all the answers

What is the designation code for the Register of Charges for land?

<p>E. 949 (B)</p> Signup and view all the answers

Which register is specifically required to have each entry initialed?

<p>Contractors Ledger (D)</p> Signup and view all the answers

How often is the Register of Communication from Audit reviewed?

<p>Monthly (B)</p> Signup and view all the answers

Identify the register that needs to be reviewed as events occur.

<p>Register of Cheque Books (C)</p> Signup and view all the answers

Which of the following registers is designated with the code F. 555?

<p>Register of Exchequer control (B)</p> Signup and view all the answers

What is the frequency of the Workshop Account Current Register?

<p>Monthly (C)</p> Signup and view all the answers

Which register has a scrutiny requirement of monthly reconciliation with General Books?

<p>Register of Dr./Cr. To SRPF (A)</p> Signup and view all the answers

Which register is associated with registering the expenditure of funds?

<p>Register of Cap, DRF, DF, OLWR and ACS &amp; PA (B)</p> Signup and view all the answers

Which register is scrutinized whenever an application is received?

<p>Register of applications for gratuity (C)</p> Signup and view all the answers

What is the minimum scrutiny period for the Register of Railway Servants on Foreign Service?

<p>Monthly (C)</p> Signup and view all the answers

What is the purpose of the Invoice Distribution Statement?

<p>To manage invoice allocations (C)</p> Signup and view all the answers

Which register should be reviewed whenever a new entry is made?

<p>Salary Register of gazetted staff (A)</p> Signup and view all the answers

Which register is documented with the code W. 1623?

<p>Register of Workshop labour (A)</p> Signup and view all the answers

Which register has its scrutiny frequency specifically defined as monthly?

<p>Register of Provident Fund Closed Accounts (A)</p> Signup and view all the answers

What is the correct designation code for the Record of Service?

<p>G. 1227 (C)</p> Signup and view all the answers

Which register would be reviewed to verify estimates?

<p>Register of verification of Estimates (D)</p> Signup and view all the answers

Which document requires scrutiny at least on a quarterly basis?

<p>There is no such register in the list (B)</p> Signup and view all the answers

Identify the register that is scrutinized whenever a depositor is paid.

<p>Provident Fund Check Ledger (D)</p> Signup and view all the answers

Which register requires a monthly review but specifically for recoverable amounts?

<p>Register of Bills Recoverable (A)</p> Signup and view all the answers

Which register's scrutiny needs to be performed whenever entries are made into it?

<p>Salary Register of gazetted staff (C)</p> Signup and view all the answers

What is the minimum period that should elapse between each period of scrutiny for the Cashier's Cash Book (Payments)?

<p>Monthly (A)</p> Signup and view all the answers

Which register requires scrutiny whenever a fresh entry is made?

<p>Register of 'New Series' of printed tickets (D)</p> Signup and view all the answers

How frequently should the Register of Unpaid Wages be scrutinized?

<p>Whenever a pay order is passed (D)</p> Signup and view all the answers

What is the expected scrutiny frequency for the Register of Printed Machine number of paid Invoice books?

<p>Monthly (C)</p> Signup and view all the answers

The Chief Cashier's Cash Book (Payments) is reviewed how often?

<p>Daily (D)</p> Signup and view all the answers

Which register is reviewed monthly along with the unaccounted for Local/Through 'To Pay' Way Bills?

<p>Register of Error Sheets (B)</p> Signup and view all the answers

Which of the following registers must be scrutinized on a monthly basis?

<p>Accounts office Balance Sheet (C)</p> Signup and view all the answers

What is the minimum scrutiny period for the Traffic Book?

<p>Monthly (D)</p> Signup and view all the answers

Which register has an undefined review frequency?

<p>Register of Unaccounted for Local/Through 'To Pay' Way Bills (B)</p> Signup and view all the answers

What is the scrutiny frequency for the Register of siding charges?

<p>Monthly (D)</p> Signup and view all the answers

Flashcards

Register of Returns

A log of all returns received and processed by the accounts office.

Register of Registers

A record of all registers maintained within the accounts office.

Register of Progress Reports

A log that tracks the progress reports submitted by different departments or units.

Register of Representations from Staff

A record of all requests and inquiries submitted by staff members.

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Suspense Registers

A register that keeps track of all temporary or pending financial transactions, like advances given to staff or money collected but not yet deposited.

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Register of Write Off of Amounts

A record of all funds written off from the accounts, with authorization from both the Chief Accounts Officer and the General Manager.

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Budget Register of Allotment of Funds

A list of allocated budgets for different departments or projects, updated whenever a new budget is allocated.

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Register of Vouchers Selected for Test Check

A record of all voucher transactions that are randomly selected for a more detailed review.

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General Cash Book

A daily record of all cash inflows and outflows within the accounts office.

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Monthly Abstract of Cash Transactions

A summary of all cash transactions that occurred during a specific month.

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Register of Paper Securities

A register that records all the paper securities received and processed by the accounts office.

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Cashier's Cash Book (Receipts)

A daily record of all cash receipts coming into the accounts office.

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Register of Cash Bags

A monthly log that tracks the movement of cash bags between different departments or branches.

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Register of Currency Notes

A monthly register detailing all currency notes received and processed by the accounts office.

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Chief Cashier's Cash Book (Payments)

A daily record of all cash payments made from the accounts office.

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Cashier's Cash Book (Payments)

A monthly summary of all cash payments made from the accounts office.

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Unpaid Wages Register

A register that documents all unpaid wages, including the date the pay order was passed.

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Register of 'New Series' of printed tickets

A log used to track the issuance of new printed tickets, whenever new batches are brought into the system.

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Register of tickets issued as 'out of order'

A monthly log that tracks the number of tickets marked as 'out of order' and their reason for being unusable.

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Register of unaccounted for Local/Through 'To Pay' Way Bills

A monthly register that documents unaccounted for local and through waybills (shipping documents) for payments.

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Register of Dr./Cr.To SRPF monthly reconciliation of Provident Fund Accounts with General Books

This register documents and tracks all provident fund (PF) account reconciliation discrepancies between the monthly fund statements and general books.

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Register of Serious Irregularities

This register is used to track and monitor all instances where a serious irregularity has occurred within the financial system.

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Register of Bills

This register tracks all bills that have been issued or received by the organization.

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Register of outstanding Inspection Reports

This register keeps a record of all outstanding inspection reports, ensuring accountability and timely completion of inspections.

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Register of Provident Fund Closed Accounts

This register documents all provident fund (PF) account closures, providing essential information for managing closed accounts.

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Provident Fund Check Ledger

This register tracks the details of all provident fund check ledgers, providing information for managing individual PF accounts.

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Register of applications for gratuity, special contribution to Provident Fund and Pension

This register tracks all applications for gratuity, special contributions to the provident fund, and pensions, ensuring efficient processing and record-keeping.

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Register of Pension Payments

This register meticulously records all provident fund payments made to pension recipients.

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Provident Fund Check Registers

This register tracks all provident fund check registers, recording the details of issued checks for PF payments.

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Register of Unposted Ledger Accounts

This register carefully documents all unposted ledger accounts, ensuring that all financial transactions are properly recorded.

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Register of Communication from Audit

A log of all communication received from the Audit department.

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Record of Service

Keeps records of all services provided by the company.

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Register of Charges for land

A list of all charges placed on land.

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Register of Imprest

Keeps track of funds set aside for specific purposes.

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Register of works

Details all works undertaken, similar to a project log for the company.

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Register of Cap, DRF, DF, OLWR and ACS & PA Fund expenditure

A record of how funds are spent on capital projects, development relief funds, and other operational costs.

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Contractors Ledger

Similar to a customer account ledger but specifically for contractors.

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Register of Railway Buildings rented to Non-Railway Departments and outsiders

Details buildings leased out to government departments and individuals outside the railway.

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Invoice Distribution Statement

Tracks where all invoices are being sent.

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Workshop General Register

A comprehensive log of all workshop activities.

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What is a Suspense Register?

A register that tracks all temporary or pending financial transactions, such as staff advances or un-deposited revenue.

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What is the "Dr./Cr. To SRPF" register used for?

This register documents the monthly reconciliation of Provident Fund (PF) accounts, checking for discrepancies between the PF statements and general books.

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What is an Imprest Register?

This register keeps track of all funds set aside for specific purposes, like project budgets or operating expenses.

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What is a Budget Register of Allotment of Funds?

A list of allocated budgets for different departments or projects, updated whenever new budget is allocated.

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What is the purpose of the Register of Communication from Audit?

A log of all communication received from the Audit department. Helps track audit feedback and recommendations.

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What is a Register of Write Off of Amounts?

A record of all funds written off from the accounts, approved by both the Chief Accounts Officer and General Manager.

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What does the Register of applications track and what is its purpose?

This register tracks all applications for gratuity, special contributions to the Provident Fund, and pensions, ensuring efficient processing and record-keeping.

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What is tracked in the Workshop General Register?

This register tracks all workshop activities, serving as a comprehensive log of all work done in the workshop.

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What is the Register of Railway Buildings rented to Non-Railway Departments?

This register provides a detailed record of all buildings leased out to government departments and individuals outside the railway.

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What is the Register of Vouchers Selected for Test Check?

A register that records all voucher transactions that are randomly selected for a more detailed review.

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Register of siding charges

A monthly register that records all the siding charges, which are fees for using specific railway tracks for loading and unloading goods.

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Register of Error Sheets

A monthly register that tracks all error sheets, which contain details about mistakes made in financial transactions.

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Study Notes

Inspection of Registers Maintained in the Accounts Office

  • A list of registers maintained in the accounts office is exhaustive.
  • Other registers are submitted to Branch Officers, based on intervals set out in existing or newly prescribed codes by Financial Adviser or Chief Accounts Officer.
  • Each register has a corresponding minimum period between scrutiny periods, ranging per register.

Register Details

  • Register of Returns: Monthly scrutiny period.
  • Register of Registers: Monthly scrutiny period.
  • Register of Progress Report: Monthly scrutiny period.
  • Register of Representation from staff: Monthly scrutiny period.
  • Suspense Registers (Miscellaneous Advances, Deposit Miscellaneous, Sales-Purchase etc.): Monthly scrutiny period.
  • Register of write-off of amounts: Each entry is initialed.
  • Budget Register of Allotment of Funds: Scrutiny when fresh funds are allocated.
  • Register of vouchers selected for test check: Monthly
  • General Cash Book: Daily scrutiny.
  • Monthly Abstract of Cash Transactions: Monthly scrutiny.
  • Journal: Monthly scrutiny.
  • Ledger: Monthly scrutiny.
  • Revenue Allocation Registers: Monthly scrutiny.
  • Register of Earnings: Monthly scrutiny.
  • Sub Registers: Monthly scrutiny.
  • Register of Inter Railway and Intra-railway Transfers: Monthly scrutiny.
  • Objection Book: Monthly scrutiny.
  • Savings Register: Quarterly scrutiny.
  • Register of Serious Irregularities: Monthly scrutiny.
  • Provident Fund Check Ledger: Scrutiny when a depositor is paid.
  • Provident Fund Check Registers: Monthly scrutiny.
  • Register of Dr./Cr. To SRPF monthly reconciliation of Provident Fund Accounts with General Books: Monthly scrutiny.
  • Register of Unposted Ledger Accounts: Monthly scrutiny.
  • Register of Provident Fund Closed Accounts: Monthly scrutiny.
  • Review register of Provident fund Legers: Monthly scrutiny.
  • Register of Pension Payments: Monthly scrutiny.
  • Register of Bills: Monthly scrutiny, based on events.
  • Register of Cheque Books: Monthly scrutiny, based on events.
  • Register of Bills Recoverable: Monthly scrutiny, based on events.
  • Register of applications for gratuity, special contribution to Provident Fund and Pension: Scrutiny when applications are received and disposed of.
  • Register of Railway Servants on Foreign Service: Scrutiny when there's a fresh entry.
  • Salary Register of gazetted staff: Scrutiny when there's a fresh entry.
  • Scale Check Register: Monthly scrutiny.
  • Register of outstanding Inspection Reports: Monthly scrutiny.
  • Register of Paper Securities: Monthly scrutiny.
  • Cashier's Cash Book (Receipts): Daily scrutiny.
  • Register of Cash Bags: Monthly scrutiny.
  • Register of Currency Notes: Monthly scrutiny.
  • Chief Cashier's Cash Book (Payments): Daily scrutiny.
  • Cashier's Cash Book (Payments): Monthly scrutiny.
  • Unpaid Wages Register: Scrutiny whenever pay order is passed.
  • Register of 'New Series' of printed tickets: Scrutiny when a new entry is made
  • Register of tickets issued as ‘out of order’: Monthly
  • Register of unaccounted for Local/Through 'To Pay' Way Bills: Monthly
  • Register of Printed Machine number of paid Invoice books supplied to stations and accountal of paid invoices in the paid statement: Monthly.
  • Register of siding charges: Monthly scrutiny
  • Register of Error Sheets: Monthly scrutiny.
  • Accounts office Balance Sheet: Monthly scrutiny.
  • Traffic Book: Monthly scrutiny
  • Register of Productivity Test/Productivity Review: Monthly scrutiny.
  • Register of Exchequer control: Monthly scrutiny.
  • Register of Communication from Audit: Monthly scrutiny.
  • Record of Service: Monthly scrutiny.
  • Register of verification of Estimates: Monthly scrutiny.
  • Register of Charges for land: Monthly scrutiny.
  • Register of Imprest: Monthly scrutiny.
  • Register of works: Monthly scrutiny..
  • Register of Cap, DRF, DF, OLWR and ACS & PA Fund expenditure: Each new entry must be initialed.
  • Register of Railway Buildings rented to Non-Railway Departments and outsiders: Monthly scrutiny.
  • Invoice Distribution Statement: Monthly scrutiny.
  • Workshop General Register: Monthly scrutiny.
  • Workshop Account Current Register: Monthly scrutiny.
  • Register of Workshop labour: Monthly scrutiny.

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Description

This quiz covers the various registers maintained in an accounts office, focusing on their scrutiny periods and specific purposes. Understanding the different types of registers and their management is essential for efficient financial oversight and compliance. Test your knowledge on registers like the Register of Returns, Budget Register, and more.

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