PC-16_MCQ_Rahi_CPWA_AllChapters - Copy PDF

CHAPER 1: DEFINITION 1. Charged Expenditure is said so because it (i) may be subject to the Vote of Lok Sabha (b) Is Charged on Consolidated Fund (c) Is Charged on Contingency Fund (d) Is Charged on Public Account 2. Charged expenditure is mentioned in Article...

CHAPER 1: DEFINITION 1. Charged Expenditure is said so because it (i) may be subject to the Vote of Lok Sabha (b) Is Charged on Consolidated Fund (c) Is Charged on Contingency Fund (d) Is Charged on Public Account 2. Charged expenditure is mentioned in Article (a) 112 (1) (b) 112 (2) (c) 112 (3) (d) 112 (4) 3 Contingency (work) denotes (a) All indirect charges of a division (b) All indirect charges of a work (c) All petty expenses of a work (d) Incidental expenses which cannot be classified under a distinct sub head 4. Administrative approval in Public Work Department stands for (a) Allocation of fund (b) Formal acceptance of a project by Administrative department (c) Formal acceptance of a project by Finance department (d) Acceptance-cum-approval of a tender by the PWD 5. 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 6. Assets in a Public Work Division denotes (a) High value machinery, equipment and building etc. (b) Material and human resources of a division (c) A project or work duly completed (d) Outstanding or anticipated credit on account of a work 7. The process whereby financial transactions which do not involve the physical transaction in cash or stock material are brought to account is called (a) Contra entry (b) Book transfer (c) Journal entry (d) Transfer entry 8. State whether true or false Charged expenditures are generally not subject vote by the House of People, but in exceptional cases it may be put to vote by House of People in terms of Article 112 (1) (a) True (b) False 9. Detailed head means (a) Programme (b) Function (c) Scheme (d) Sub-scheme 10. Direct charges in Public Work Division means (a) All direct expenses pertaining to a work or project (b) Charges on account of regular establishment (c) Any charges exceeding Rs. 1000/- 1  (d) Total expenditure on account of a work or project 11. Indirect charges means (a) Incidental expenses of a work (b) Indirect expenses of work (c) Both (d) None 12. Who among the following is a Direction Officer? (a) Divisional Officer (b) Divisional Accountant (c) Superintendent Engineer (d) Pay and Accounts Officer 13. Who among the following is/are Direction Officer (s)? (a) Superintendent Engineer (b) Superintendent of Works (c) Both (d) None 14. A direction office/officer ceases to be termed as a direction office/officer when (a) When it assumes the charges of more than two division (b) When it assumes the duties of a DDO (c) When so declared by the Pay & Accounts Officer (d) When so declared by the Government concerned 15. An independent Executive Sub Divisional Office/officer shall be treated as (a) Sub-Division Office/Officer (b) Divisional Office/Officer (c) Supervising Office/Officer (d) Direction Office/Officer 16. State whether true or false A Superintendent of a Workshop whether working independently of a Divisional officer or not shall not be treated as a Divisional Officer (a) True (b) False 17. Work of construction or repair, the cost of which is not met out of Government Fund is called (a) Deposit Work (b) Contribution (c) Work under Grant-in-aid (d) Private Work 18. Final payment in PWD means (a) Pensionary benefits of staff on superannuation (b) Payment to contractor as a settlement of the account of work (c) Any Payment to contractor for work duly measured (d) Payment to contractor for work done but not measured 19. What do you mean by Advance Payment in PWD? (a) Advance Payment to staff on account of TA, LTC, Salary etc. (b) Payment to contractor as a settlement of the account of work (c) Any Payment to contractor for work duly measured (d) Payment to contractor for work done but not measured 20. Intermediate payment in a Public Work Division stands for (a) Advance Payment (b) Secured Advance (c) On account payment (d) All of the above 21. Issue Rate includes (a) Handling charges (b) Storage charges (c) Carriage charges (d) All of the above 22. Storage charges added to the Issue Rate as (a) Fixed basis (b) Percentage basis (c) As decided by the Division concerned (d) Any of the above 2 23. Work executed by the PWD on behalf of a Municipality, Port Trust or other corporations when the cost of the work is met from a loan given to the PWD by the Government is called (a) Deposit work (b) Local Loan work (c) Central Loan work (d) Private work 24. Major work/estimate when estimate exceeds (a) Rs. 5,00,000/- (b) Rs. 50,00,000/- (c) Rs. 1,00,00,000/- (d) Rs. 5,00,00,000/- 25. Minor work/estimate when estimate does not exceed (a) Rs. 1,00,000/- (b) Rs. 5,00,000/- (c) Rs. 10,00,000/- (d) Rs. 50,00,000/- 25A. An on account payment or payment on account in PWD means (a) Payment to staff directly in their bank account (b) Settlement payment of a work (c) Running account payment for a work/supply duly measured (d) Final Payment on account of lump-sum contract 26. Manufacture and workshop accounts consist of two accounts. Pick the correct one (a) Operation and Outturn Accounts (b) Input and Output Accounts (c) Direct and Indirect Accounts (d) Major and Minor Accounts 27. The value of finished products in respect of manufacture/workshop operation is accounted for in (a) Operation Account (b) Outturn Account (c) Finished Account (d) Job Account 28. The charges incurred in respect of manufacture/workshop operation are accounted for in (a) Operation Account (b) Outturn Account (c) Input Account (d) Job Account 29. Liabilities in a PWD mean (a) All work/project awaiting completion (b) Outstanding credit pertaining to work (b) Outstanding charges payable pertaining to work (d) Salary and other allowances payable to staff 30. Re-appropriation means transfer of fund from (a) One major head to another major head (b) One work to another work (c) One division to another division (d) One primary unit to another primary unit 31. Payment for work or supply is made to a contractor/supplier at convenient intervals subject to final settlement of the accounts is called (a) Advance payment (b) Running account (c) Secured advance (d) Final account 32. The term for advance given to a contractor on security of material brought at site is (a) Advance payment (b) Secured Advance (c) Mobilisation Advance (d) All of the above 3 33. In respect of material sold or transferred, a charge is levied to cover such items of expenditure incurred on the store as do not enter their book value. Such charge is known as (a) Supervision charge (b) Storage charge (c) Work charged establishment (d) Miscellaneous charge 34. Work of construction or maintenance of water course is called (a) Deposit work (b) Local Loan work (c) Takavi work (d) Water & Navigation work 35. Approval of detailed estimate of a work, project (construction or repair) by the authority competent is termed as (a) Administrative sanction (b) Technical sanction (c) Financial sanction (d) Budgetary sanction ANSWER Q. Answer Q. Answer No No 1 B 19 D 2 C 20 D 3 D 21 D 4 B 22 B 5 D 23 B 6 D 24 B 7 B 25 D 8 B 25A C 9 D 26 A 10 A 27 B 11 C 28 A 12 C 29 C 13 C 30 D 14 B 31 B 15 A 32 B 16 B If independent then 33 A DO 17 A 34 C 18 B 35 B 4  CHAPTER 2: GENERAL OUTLINES OF SYSTEM OF ACCOUNTS 1. The classification of transaction in Government Accounts shall have closer reference to (a) Function/Programme/Activity (b) Department/Ministry (c) Capital and Revenue (d) Charged and Voted 2. The classification of transaction in Government Accounts shall have closer reference to function/programme/activity of the Government has been mentioned in (a) Rule 10 of GFR, 2005 (b) Rule 29 of R& P Rules, 1983 (c) Rule 29 of GAR, 1990 (d) Rule 7.10.2 of CPWA Code 3. When a division undertakes a service on behalf of another division or supplies material to another division, the settlement is resorted through (a) Book transfer (b) Settlement by PAO (c) Advance payment (d) Debit/credit note 4. Pick the odd one out (a) 2059 (b) 0059 (c) 4210 (d) 3054 5. Pick the odd one out (a) 0059 (b) 0202 (c) 4000 (d) 4711 6. Which denotes cash remittance and settlement between offices rendering accounts to same Accounts Officer (a) 8671 (b) 8672 (c) 8782 (d) 8999 7. The detailed classification of any Public Work, Major Head that may be introduced for booking of a special expenditure shall be prescribed by (a) CAG (b) CGA (c) Central Govt. on advice of CAG (d) CAG on advice of Central Govt. 8. The classification and Heads of accounts of Government transactions have been given in (a) CPWA Code (b) List of Major & Minor Head (c) GAR 1990 (d) Budgetary Estimates 9. Expenditure incurred on account of payment made after an award has been made a Rule of the Court but prior to the issue of decree is debitable to (a) Consolidated Fund of India (b) Charged section of Relevant Grant (c) Work Contingency (d) Miscellaneous Work Advance 10. Immediate Assistance to the family of deceased Government servant shall be (a) One month Basic+DA subject to maximum Rs. 8000/- (b) Two months Basic+DA subject to maximum Rs. 8000/- 5  (c) Three months Basic+DA subject to maximum Rs. 8000/- (d) Six months Basic+DA subject to maximum Rs. 8000/- 11. Who is competent to sanction an advance to the family of deceased Government Servant? (a) DDO (b) Pay & Accounts Officer (c) Head of Office/Department (d) Department/Ministry 12. Advance to the family of deceased Government Servant shall be adjusted within the period of its sanction (a) Two Months (b) Three Months (c) Six Months (d) One year 13. Lump-sum advance to family of deceased Government Servant shall be debited to (a) 2059 (b) 8550 (b) 8011 (d) 8009 14. If the amount of death benefits is less than the lump-sum advance paid and if the advance is treated as irrevocable, the same should be debited to (a) 2059 Miscellaneous Work Advances (b) 2071 Pension (c) 2075 Miscellaneous General Services (d) 2205 Social Services 15. Who is primary disbursing officer of a Division? (a) Divisional Accountant (b) Cashier (c) Treasury Officer (d) Divisional Officer 16. Who permits the Divisional Officer through Letter of Credit (LoC) to obtain by cheque on bank, the fund required for all disbursement? (a) Pay & Accounts Officer (b) Accountant General (c) Chief Controller of Accounts (d) Government concerned 17. If an officer other the Executive Officer/Engineer is declared DDO, he may be delegated power to draw cheque with the prior approval of (a) Pay & Accounts Officer (b) Accountant General (c) Chief Controller of Accounts (d) Controller General of Accounts 18. The Account against which the Divisional Officer draws cheques for payment of bills passed by him on the basis of Letter of Credit (a) Cash Assignment Number (b) Cheque Assignment Number (c) Bank Assignment Number (d) Letter of Credit 19. Cash Assignment Number to a Divisional Officer is assigned by (a) Pay & Accounts Officer (b) Accountant General (c) Chief Controller of Accounts (d) Controller General of Accounts 20. Pay and Allowances’ bill of employees recruited in Government service on or after 01.01.2004 and covered by NPS shall be paid by (a) By Divisional Officer (d) By Pay & Accounts Officer 6  (c) By Divisional Officer on PAO’s memo (d) By PAO on bill submitted by DO 21. Proposal for obtaining of Cash Assignment Number is prepared and sent by (a) Divisional Officer (b) Office of DG (Works) (c) Pay & Accounts Officer (d) Office of Circle Engineer 22. Proposal for obtaining of Cash Assignment Number is submitted to (a) Pay & Accounts Officer (b) Chief Controller of Accounts (c) Controller General of Accounts (d) Comptroller & Auditor General 23. 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 ANSWER Ques. Answer with remarks, if any Ques. Answer with remarks, if any No No 1 A 13 B 2 C 14 C 3 C 15 D 4 B other heads are expenditure 16 C heads 5 D other heads are receipt 17 D heads 6 C 18 A 7 C 19 C 8 B 20 D 9 B 21 B 10 B 22 C 11 C 23 D 12 C 7  CHAPTER 3: Relations with Chief Controller of Accounts 1. Who is responsible to see that accounts of the Division are not allowed to fall in arrears? (a) Divisional Accountant (b) Divisional Officer (c) Superintendent Engineer (d) Pay & Accounts Officer 2. Posting of a Divisional Accountant in a Division to assist the Divisional Officer is made by (a) Chief Controller of Accounts (b) Controller General of Accounts (c) Controller & Auditor General of India (d) Government concerned. 3. State whether true or false Appointment of UDC/Accountant to function as Divisional Accountant as a stop- gap arrangement can be done by Chief Controller of Accounts where vacancies of DA exist and not filled up for any reason by CCA/CGA. (a) True (b) False 4. Functions of the Divisional Accountant are three fold. Pick out the incorrect one (a) Accountant (b) Internal checker (c) Financial Assistant (d) Stand by DDO 5. Pick out the correct ones (i) DA should keep himself fully conversant with all sanctions and orders (ii) He should advise the Divisional Officer about financial effect of all proposal for expenditure (iii) He should keep a watch over all the liabilities of his division (iv) Divisional Accountant should be treated as the senior member of the office establishment though analogous to Divisional Officer. (a) i and ii (b) i, ii, and iii (c) i, ii and iv (d) All of the above 6. A fact brought to the notice of Divisional Officer by Divisional Accountant and the same is overruled by the former, then the later should (a) It is the duty of the Divisional Accountant to comply the orders. (b) All matter pertaining to notice shall be withheld (c) He can overlook the orders of DO (d) He may report the matter to Superintendent Engineer and Pay & Accounts Officer as well. 7. In case a point raised by the Divisional Accountant is overruled by the Divisional Officer and the former is not satisfied, he should (a) Make a brief note in CPWA 60-Register of DA’s Objection (b) Prepare a statement and take the orders of SE (c) Report to Pay & Accounts Officer (d) All of the above 8 8. An objection entered in CPWA 60 should not be considered finally disposed of until it has been reviewed by (a) Chief Controller of Accounts (b) Pay & Accounts Officer (c) Superintendent Engineer (d) DG (Works) 9. If no inspection by Accounts Officer takes place in a year and entries have been in CPWA 60 during this period, the register or its extract as the case may be shall be submitted to Accounts Officer in the month of (a) March of Current year (b) April of following year (b) May of following year (d) September of following year 10. In respect of responsibilities of Divisional Accountant, pick the correct ones (i) Safe custody of documents during the period they remain in Accounts branch until submission to Executive Engineer (ii) Arrangement for checking of computed tenders (iii) Conduct personally a test check of computed and checked tenders (iv) See that comparative statements are correctly incorporated (a) i,ii and iii (b) I,iii and iv (d) ii,iii and iv (d) All of the above 11. Fill in the blanks All instances in which subordinate officers exceed the financial limitations on their powers placed by the Divisional Officer or higher authority should be brought to the notice of_____________ by____________. (a) Superintendent Engineer, Divisional Officer (b) Divisional Officer, Divisional Accountant (b) Pay & Accounts Officer, Divisional Accountant (d) PAO, Divisional Officer 12. State whether true or false Divisional Accountant may be required by the Divisional Officer to undertake on his behalf such other scrutiny of the accounts of receipts and disbursement officers falling within the Divisional Officer’s own power of sanction. (a) True (b) False 13. 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 authorized 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 9 14. Who will be responsible for explaining personally the defects of procedure and imparting the necessary instructions to sub-divisional officers and their staffs? (a) Divisional Accountant (b) Divisional Officer (c) Superintendent Engineer (d) Pay and Accounts Officer 15. All defalcations or losses of public money, stores or other property should be reported immediately to (a) Divisional Officer (b) Superintendent Engineer (c) Pay and Accounts Officer (d) Chief Controller of Accounts 16. State whether true or false Divisional Officer has a right to seek the advice of Chief Controller of Accounts but he shall first obtain the advice of Divisional Accountant (a) True (b) False 17. Sanctions accorded by the Divisional Officer except sanctions to write off of stores or losses of public money is checked by (a) Divisional Officer himself (b) Divisional Accountant (c) Pay & Accounts Officer (d) Chief Controller of Accounts 18. Sanctions accorded by the Divisional Officer to the cases of write off of stores or losses of public money is checked by (a) Divisional Officer himself (b) Divisional Accountant (c) Pay & Accounts Officer (d) Chief Controller of Accounts 19. State whether true or false In respect of work or project costing Rs. 50 lakh and above, a copy of Administrative Sanction shall invariably be communicated to Accounts Officer (a) True (b) False 20. Technical sanction may be communicated to Accounts Officer, if the cost of a work or project is (a) Project-Rs. 25 lakh or more, Non-project Rs. 10 lakh or more (b) Project- more than Rs. 25 lakh, Non-project more than Rs. 10 lakh (c) Project-Rs. 50 lakh or more, Non-project Rs. 25 lakh or more (d) Project- more than Rs. 50 lakh, Non-project more than Rs. 25 lakh 21. 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 22. The Divisional Accountant is responsible for bringing to the notice of Divisional Officer all the irregular transaction on which action has not been taken at least once (a) A month (b) A quarter (c) A half-year (d) A year 10  ANSWER Ques. Answer Ques. Answer No. No. 1 B 12 A 2 A 13 B (With the consent of Chief Controller of Accounts) 3 A 14 A 4 D 15 D 5 B (DA equivalent to an 16 A SDO) 6 A 17 B 7 A 18 C 8 B 19 B 9 B 20 B 10 D 21 B 11 B 22 A Note 2 below 4.5.4 11  CHAPTER 4: Appropriation and Re-appropriation 1. For purpose of financial control, the grants allotted to each major head of accounts is divided into (a) Financial unit (b) Primary unit (c) Objective Unit (d) Detailed unit 2. Government accounts are kept in three parts. Pick the incorrect one (a) Consolidated Fund of India (b) Contingency Fund of India (c) Public Account (d) Emergency Fund of India 3. Which do not have a Public Account and transactions pertaining to this account is booked in Public Account of Union Government (a) State of J&K (b) State of Sikkim (c) Union Territories (d) All of the above 4. Pick the correct ones (i) Consolidated Fund of India has two division namely Revenue & Capital (ii) Revenue Division is divided into two parts-Revenue Receipt and Revenue Expenditure (iii) Capital Division is divided into three parts-Capital Receipt, Capital Expenditure and Public Debts, Loans and Advances (iv) Appropriation to Contingency Fund and inter-State settlement are dealt in Section Public Debt, Loan and Advances under Public Account in Part III (a) i and ii (b) i, ii and iii (c) i, ii and iv (d) All of the above 5. Pick correct one regarding provisions of Consolidated, Contingency Fund of India and Public Accounts (i) Article 266 Consolidated fund of India (ii) Article 267 Contingency Fund of India (iii) Article 266 (2) Public Accounts (iv) Rule 52 of Union Territory Act 1952 regarding Contingency Fund of Union Territories (a) i, ii and iii (b) i, ii and iv (c) ii, iii and iv (d) All of the above 6. Transaction relating to debts (other than those included in Part I), Deposits, Advances, Remittance and Suspense shall be recorded in (a) Consolidated Fund of India (b) Contingency Fund of India (c) Public Account (d) Budget 7. Consolidated Fund of India is divided into three sectors. Pick the incorrect one (a) General Service (b) Social Service (c) Health & Medical Services (d) Economic Service 12 8. In which part of the Government Account, the Sector/Sub-Sector shall be distinguished by letters of alphabet (a) Consolidated Fund of India (b) Contingency Fund of India (c) Public Account (d) All of the above 9. Classification of structure of Government Accounts is made into how many tiers? (a) Four (b) Six (c) Thirteen (d) Fifteen 10. Pick the correct ones (i) Revenue Accounts (Receipt & Expenditure) : 0020-3999 (ii) Capital Account (Receipt & Expenditure) : 4000-5999 (iii) Public Debt, Loan & Advances : 6000-7999 (iv) Public Accounts : 8000-8999 (a) i and ii (b) i, ii and iii (c) i, ii and iv (d) All of the above 11. Match the following (A ) Major Head/Sub-Major Head (i) Programme/Sub-Programme (B) Detailed Head (ii) Function/Sub-Function (C) Minor Head/Sub-Minor Head (iii) Notes of expenditure on scheme/Sub- Scheme (D) Object Head (iv) Sub-Scheme (a) A-I, B-ii, C-iii, D-iv (b) A-ii, B-i, C-iv, D-iii (c) A-ii, B-iv, C-i, D-iii (d) A-ii, B-iii, C-I, D-iv 12. The working Division will prepare the budget for stock on the basis of (a) Direct purchases (b) Indenting on store division (c) None (d) Both a & b 13. State whether true or false Departmental payment abroad are made in accordance with the average rate of exchange w.e.f 01.04.1974 (a) True (b) False 14. In case of instances of gain or loss on foreign exchange shall be recorded by a Revenue Division in (a) 0059/2059 (c) 0070/2070 (c) 0071/2071 (d) 0075/2075 15. In case of instances of gain or loss on foreign exchange shall be recorded by a Capital Division in (a) Revenue Functional Head (c) Functional Head (c) Deposit Head (d) Suspense Head 16. Provisions regarding re-appropriation of fund have been given in (a) Rule 10 of GFR, 2005 (b) Rule 10 of GAR, 1990 (c) Rule 10 Delegation of Financial Power Rule 1978 13  (d) Rule 10 of Receipt & Payment Rules, 1983 17. Fill in the blanks All cases of re-appropriation involving saving of___________for plan head relating to a Ministry/Department as a whole would have to be referred to Ministry of Finance for decision giving detailed justification in support of proposal (a) Rs. 1 lakh or more (b) More than Rs. 1 lakh (c) Rs. 10 lakh or more (d) More than Rs. 10 lakh 18. Reference to Ministry of Finance for cases involving saving of amount so decided if the saving pertains to (a) Plan Head (b) Non-Plan Head (c) Contingency Head (d) All of the above 19. Who shall be responsible for reconciliation of the figure given in the accounts maintained by the Department with those appearing in the Accounts Officer’s book (a) DDO (b) Head of Department (c) Accounts Officer (d) Both b & c jointly 20. The initial responsibility to reconciliation of accounts rests with (a) DDO (b) Head of Department (c) Pay & Accounts Officer (d) Both b & c jointly 21. Liabilities may be divided into (a) Two classes (b) Three classes (c) Four classes (d) Six classes 22. All liabilities and assets of the division adjustable by transfer credit/debit to remittance head of accounts should be registered in (a) CPWA Form 37 (b) CPWA Form 47 (c) CPWA Form 57 (d) CPWA Form 77 23. Liabilities may be divided into four clauses. Pick the incorrect one (i) Those outstanding in the suspense account, relating to contractors and labourers, in the accounts of works (ii) Those outstanding in any of the regular suspense accounts of the division (iii) Outstanding debts adjustable by book transfer, and (iv) Matured claims of contractors, suppliers, etc. awaiting settlement and all un- matured claims, the recurring or non-recurring likely to fall due for settlement before close of the year. (a) ii (b) iii (c) iv (d) None 14  ANSWER Q. Answer Q. Answer No. No. 1 B 13 B (Average rate abolished from 1974) 2 D 14 D 3 C 15 C 4 B (for iv it is consolidated fund) 16 C Para 5.5.2 (c) 5 A (Rule 48 of UT Act 1963) 17 D 6 C 18 A 7 C 19 D 8 C 20 C 9 A (Public debt 6001-6999, P/A- 21 C 8001-8999) 10 B 22 C 11 C 23 D 12 D 15  CHAPTER 5: CASH 1. Part of cash includes (i) Legal tender coin (ii) Legal tender notes (iii) Cheque/draft towards departmental dues (iv) Deposit at call receipt of Sch Bank (v) Rs. 1 Revenue Stamp (vi) Rs. 5 Revenue stamp (a) i, ii,, iii (b) i, ii, iii, iv (c) All except vi (d) All of the above 2. Which of the following is/are not part of cash (a) Cheque for refund of advance (b) Cheque deposited by contractor (c) Personal cheque of DDO (d) All of the above 3. Which of the following is/are not part of cash (a) Government Securities (b) Deposit receipt (c) Debenture of Govt. (d) Bond as security deposit (e) Service Postage Stamp (f) All of the above 4. Any person paying money into accredited bank to the credit of Public Works Division shall present it with (a) Memorandum or challan in CPWA Form 7 (b) Paying slip (c) Deposit Slip (d) Bank Scroll 5. State whether true or false The first (interim) LoC to be opened in the favour of Cheque drawing & disbursing officer at the end of the current financial year (a) True (b) False 6. Maximum number of LoC issued in a year is (a) Three (b) Four (c) Five (d) Six 7. Head of Department will make distribution of allotment amongst DDOs under his control under intimation to (a) Head of the Office (b) Pay & Accounts Officer (c) Accredited Bank (d) Central Bank, RBI at Nagpur 8. Pick the incorrect one regarding date of issue of LoC (i) First : Beginning of the F.Year (ii) Second : By 30th June (iii) Third : By September (iv) Fourth : By January (v) Fifth (last) : By 10th March 16  (a) i and v (b) ii and iii (c) ii, iii and v (d) iii, iv and v 9. Maximum percentage of budget grant allotted shall be issued from April to September (a) 50 (b) 70 (c) 80 (d) 80 10. Proposal for the third LoC along with reconciliation statement upto the end of August shall be submitted by (a) 31st August (b) 10th September (c) 15th September (d) 18h Septmeber 11. No LoC for the financial year shall be issued by the LoC Cell after (a) 15th February (b) Last working day of February th (c) 10 March (d) 15th March 12. The fifth and final LOC will be issued on 15th of March indicating final adjustment for which demand should be received by 10th March for the Division located at New Delhi and for outstation Divisions by (a) 1st March (b) 3rd March (c) 5th March (d) 7th March 13. Who is responsible to ensure that at no time the amount assigned in the letter of credit is exceeded by the payment of any (a) DDO (b) Officer executing the work (c) Divisional Accountant (d) Paying Bank Branch 14. The cheque (s) actually issued during the last LoC but presented for payment during the first LoC of current financial year will be taken by the bank against the assignment of the year (a) in which they are paid (b) in which they were drawn (c) As indicated by the Divisional Officer (d) As decided by paying branch 15. 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 (a) i, ii and iii (b) i, ii, iii and iv (c) i, ii , iii and v (d) All of the above 16. Generally a cheque should not be issued for an amount less than (a) Rs. 10 (b) Rs. 25 (c) Rs. 100 (d) Rs. 500 17 17. All cheques in the Divisional office shall bear two signature if the amount of the cheque is (a) Rs. 1 lakh or more (b) More than Rs. 1 lakh (c) Rs. 10 lakh or more (b) More than Rs. 10 lakh 18. Validity of cheque is (a) Three months from date of issue (b) Three months after the month of issue (a) Six months from date of issue (b) Six months after the month of issue 19. State whether true or false Where a cheque should bear two signature, the second signatory must be the Divisional Accountant (a) True (b) False 20. The competent authority to nominate an officer other than Divisional Accountant as second signatory for cheque (a) Pay & Accounts Officer (b) Superintendent Engineer (c) Controller General of Accounts (d) None as DA alone will second signatory. 21. Period for which cheque from date/month of its issue remains unpaid and not surrendered for renewal/cancellation, should be cancelled (a) Three months (b) Six months (c) One year (d) Two years 22. State whether true or false If a cheque is not presented to bank for payment within its currency and surrendered to Divisional Officer within 12 months from the date of issue, it shall be revalidated by DO as special case (a) True (b) False 23. In cases where a cheque is issued and withdrawn i.e. a fresh cheque is not required to be issued, the cheque should be defaced and forwarded to (a) Head of Department (b) Accounts Branch of the division (c) Pay & Accounts Officer (d) Chief Accounting Authority 24. 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 becomes due (c) After realisation in bank scroll (d) At the end of the month 25. Receipt of money towards government dues shall be granted in (a) CPWA Form 2 (b) CPWA Form 3 (c) CPWA Form 4 (d) CPWA Form 5 26. Final acquittance for private cheque & draft should be given (a) At once (b) Whenever money becomes due (c) After clearance (d) At the end of the month 18 27. Pick the correct one (a) Before an officer signs a receipt in CPWA Form 3 or a Cash Memo, in Form 3- A for cash actually received by him, he should see that the receipt of the money has been duly recorded in his cash book, and in token of this check the entry in the cash book should be initialled and dated at the same time. (b) At the end of the day the officer issuing receipt in CPWA Form 3 or a Cash Memo, in Form 3- A should enter the amount in cash book and balance it (c) Both (d) None 28. State whether true or false Earnest money in legal tender notes and Deposit-at-call receipts of Scheduled Banks attached to tenders and returned to the contractors whose tenders are rejected in the same month in which the tenders are opened by the Divisional Officer, need not pass through the divisional accounts subject to other conditions. (a) True (b) False 29. Pick the correct ones (i) Cheques of private individuals if accepted in payment of Government dues should be treated as cash (ii) When they are sent to the Bank for encashment, their classification should be shown in the disbursement column as relevant major head. (iii) the transactions of receipts of private cheques are frequent and numerous the cheques may be initially entered in a “Register of cheques received and adjusted” in Form No. C.P.W.A. 1-A and only the daily totals of receipts and remittances entered in the Cash Book. (iv) The above procedure will not apply in respect of Deposit-in-Call receipts of Scheduled Banks. (a) i and ii (b) i & iii (c) i, ii and iii (d) All of the above 30. When Cheques accepted from private individuals are dishonoured on presentation to the banks, the cash book should be adjusted (a) By minus entry in debit side (b) By minus entry in credit side (c) By minus entries on both side (d) By debit entry in credit side 31. Pick the correct ones (a) The Government Officer who is not in-charge of a cash book receives money on behalf of Government at exceptional times, he should not mix it up with the imprest or any other cash in his charge. (b) He should pay or remit it at the earliest opportunity, to the nearest officer having a cash book or deposit into accredited Bank accompanied by a challan in duplicate (c) The acknowledgement of the Bank should be forwarded immediately to the next superior officer having a cash book. (d) The record of the transaction will be in the correspondence and not in the imprest account of receiving officer. 19  (a) i, ii and iii (b) i, iii and iv (c) I, ii and iv (d) All of the above 32. State whether true or false Divisional Officer may make use of departmental cash receipts temporally for current expenditure (a) True (b) False 33. 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 34. Cheque sent to bank towards adjustment of utilization of departmental cash receipts is endorsed with (a) Received payment from departmental cash (b) Received cash towards debit to PWD (c) Received payment by transfer credit to PWD (d) Remittance to bank 35. State whether true or false When the payee signs in an Indian script, he should be required to note the amount acknowledged in the script in the Hindi numerals in his own handwriting. (a) True (b) False 36. Pick the correct ones (i) Until the acknowledgement of the payment, with all necessary particulars, has been given by payee it is open to disbursing officer to decline to hand him the cheque or cash, or to make a remittance to him (ii) In cases of remittance by postal money order, the purpose of the remittance should be briefly stated in the acknowledgement portion thereof. (iii) In the case of article received by value payable post, the value payable cover together with the invoice or bill showing the details of the items paid for may be accepted as a voucher. The disbursing officer should endorse, a note on the cover to the effect that the payment was made through the post office and this will also cover charges for the money order commission. (iv) A certified copy (marked Duplicate) of a receipted voucher may be retained by the disbursing officer, should this be necessary to complete the record of his office and the payee should be required to sign such a copy or give a duplicate acknowledgement of the payment. (a) i, ii and iii (b) i, ii and iv (c) I, iii and iv (d) All of the above 37. The Officer in charge of a cash book should he should enter all his remittances, including cheques / drafts to the accredited Bank as they are made in (a) CPWA Form 4 (b) CPWA Form 5 (c) CPWA Form 6 (d) CPWA Form 7 20 38. Cash book and Imprest cash accounts are maintained respectively in (a) CPWA Form 1 & IA (b) CPWA Form 1 and 2 (c) CPWA Form 2 & 2A (d) CPWA Form 1 and 2A 39. Pick the correct ones (i) In case of bills of staff desiring payment by cash, the cheques should be drawn by Divisional Officer or Departmental Accounts Officers declared as Cheque Drawing Divisional Officer by their designation (ii) The amount of each bill should be entered on the payment side in the Column “Bank” and the amount of deduction should be simultaneously be entered on payment side under column “Cash” and on receipt side under column “Amount (Cash)”. (iii) The payment on payment side should be classified under the appropriate head of accounts. The recoveries on the receipts side should be classified under the respective Major and Minor heads. (iv) The amount of these cheques should be simultaneously entered in the Subsidiary Cash Book maintained in Form G.A.R 3. (a) i, ii and iii (b) ii, iii and iv (c) I, iii and iv (d) All of the above 40. Pick the incorrect ones (a) The cash book must be balanced on the date prescribed for closing the cash accounts of the month. (b) When the transactions are numerous, a weekly or daily balance is recommended. (c) Cash be counted whenever a balance is struck, or at convenient intervals. The results of such intermediate counting should be recorded in the form of a note in the body of the cash book (Column 10). (d) The actual balance of cash in the chest should invariably be stated in the note both in words and figures. 41. Pick the incorrect ones (a) An entry once made in the cash book should in no circumstances be erased. (b) If a mistake is discovered before Cash Book is closed, it should be corrected by drawing the pen through the incorrect entry and inserting the correct one in red ink between the lines. (c) The disbursing officer should initial every such correction and invariably date his initials. (d) If the accounts of the month have been closed corrections of errors in amount, classification or name of work, should be made on the advice of Pay & Accounts Officer. 42. State whether true or false The disbursing officer should verify the totaling of the cash book or have this done by some principal subordinate (other than the writer of the cash book) who should initial (and date) it as correct (a) True (b) False 21 43 The disbursing officer should verify the total of the postings in the “Bank” column on the payment side by reference to (a) Challan (b) Paying-in-slip (c) Remittance Register (d) counterfoils of Non- MICR cheques and record slip of MICR cheque. 44. The details of the actual balance should be recorded in CPWA (a) Form 4 (b) Form 5 (c) Form 6 (d) Form 7 45. A certificate of the count of cash by disbursing/verifying officer, specifying both in words and figures, should be recorded. Here the actual cash balance means (a) Cash at chest (b) Cash at chest and Imprest advance (d) Cash at chest, imprest and temporary advances (d) All of the above 46. Cash found surplus should be recorded in (a) 0059 (b) 2059 (c) 8443 (d) 8550 47. Cash found deficient should be recorded in (a) Miscellaneous Work Advance (b) 8550 (c) 8443 (d) 2075 48. The amount of an imprest should be kept as low as possible and should in no case exceed (a) Rs. 2000/- (b) Rs. 5000/- (c) Rs. 7500/- (d) Rs. 10000/- 49. Accounting procedure when permanent imprest drawn for the first time for a division is (a) Debit 8671 Credit 8672 (b) Debit 8672 credit 8782 (c) Debit 8671 Credit 8782 (d) Debit 8782 Credit 8675 50. Permanent cash imprest is recouped by (a) Debiting Office Contingency/Work (b) Crediting office contingency/work (c) Debiting 8671-departmental cash (d) Crediting 8671-departmental cash 51 Accounting procedure on closure of the permanent cash imprest for a division is (a) Debit 8671 Credit 8672 (b) Debit 8672 credit 8782 (c) Debit 8782 Credit 8672 (d) Debit 8782 Credit 8675 52. State whether true or false The account of imprest cash should be kept in single copy by the holder of imprest in CPWA Form 2 (a) True (b) False 53. The abstract of charges for recoupment of imprest will be printed at the back of each CPWA Form 2 and should be filled in by (a) Divisional Accountant (b) SDO when imprest holder receives fund from him (c) Divisional Officer 22  (d) Both b & c as the case may be. 54. If any item in an imprest account appears to the recouping officer to be open to objection, pick the incorrect option available to recouping officer (a) The imprest should nevertheless be recouped in full, and the items under objection may be entered in his cash book as “Item awaiting adjustment in the Imprest Account under “Miscellaneous Works Advances” (b) The imprest should not be recouped in full and the items under objection may be deducted from the bill and entered in his cash book as “Item awaiting adjustment in the Imprest Account under “Miscellaneous Works Advances” (c) Amount in MWA should not be cleared until either the objection is removed or the amount is made good by the imprest holder. (d) None 55. Permanent Cash Imprest is maintained in CPWA Form 2 whereas Temporary Advance is accounted for in (a) Form 1 (b) Form 1A (c) Form 2 (d) Form 2A 56. Accounting of temporary advance should be made as (a) Dr. 8671 Cr 8782 (b) Dr. 8782 Cr. 8671 (b) Dr. 8782 Cr. Functional Head (d) Dr. Functional Head Cr. 8782 57. Pick the Correct one (i) When payment of temporary advance is made it should to be recorded in Red ink in the inner column on payment side of the cash book (ii) As and when the disburser, renders the account of Temporary Advance the same should be recorded in Red ink in the inner column of the Receipt side of the Cash Book (iii) Undisbursed amount of Temporary Advance would form part of the cash balance if not paid in the same financial year in which refund of such advance has been recorded in the cash Book. (iv) If the outstanding amount thereunder is paid in subsequent month the payment shall be classified as “By payment of undisbursed amount of temporary advance” in the cash column of the payment side. (a) i, ii and iii (b) i, ii, & iv (c) ii, iii, and iv (d) All of the above 58. Divisional officers may draw advances for Republic Day, Independence Day Celebration or for any other contingency on Contingent Abstract Bill in GAR Form-31. The adjustment of such advance under the proper Head of Account should be made in GAR Form-32 within (a) 7 days (b) 15 days (c) one month (d) Three months 59. Cash taken out of the chest by the disbursing officer himself to take payment at a distance shall be adjusted within (a) 7 days (b) 15 days (c) one month (d) Three months 23 60. Cheque drawing DDO will send their annual requisition for issue of all categories of cheque to (a) Accredited bank (b) Pay & Accounts Officer (c) Printing Press Nashik (d) RBI Central Office, Nagpur 61. Government cheques have been put into (a) Two categories (b) Three categories (c) Four categories (d) Six categories 62. Pick the incorrect one (a) The concerned Pay and Accounts will consolidate Division-wise requirement of all the CDDOs along with his own for onward transmission to the accredited Bank with the direction to deliver the required number of Cheque books directly to CDDOs/PAOs under intimation to him. (b) Pay & Accounts Offices of the Divisions will endorse a copy of this requisition to their Principal Accounts Office. (c) The cost of printing, binding, packaging and despatch etc. of Cheque Books will be borne by the Division and Pay and Accounts Office concerned (d) Stock Register of Cheque Books in CAM Form 1 is to be maintained by Divisional Offices / P.A.O.’s of the Division. 63. CDDOs will intimate the first serial number of cheque of all the three categories of Cheque Books from the first day of their use to their (a) Accredited bank (b) Principal Accounts Officer (c) Accounts Branch of the Division (d) PAO 64. Pay and Account Officer and Principal Accounts Officer will reconcile CDDO/PAO-wise issue of cheque (a) Monthly (b) Quarterly (c) Six monthly (d) Yearly 65. Fill in the blanks The reconciliation statement of CDDO/PAO-wise issue of cheque details shall be submitted__________ on__________ of the following month (a) Dy. CGA/CGA, 10th (b) Dy. CA/CA, 10th (c) Dy. CGA/CGA, 15th (b) Dy. CA/CA, 15th 66. Receipt Books (Form 3) and Cash Memo Books (Form 3-A) required for use in the Divisional Offices are obtained from (a) Circle Office (b) Pay and Accounts Office (c) Central Forms Stores, Kolkata (d) Printing Press, Nashik 67. Pick the incorrect one (a) Public money in the department should be kept in strong treasure chest secured by two locks of different patterns. (b) All the keys of the same lock must be kept in the same person’s custody and the keys of one lock should be kept apart from the keys of the other lock and in different person’s custody. (c) When there is a guard, the daffadar or other petty officer of the guard should usually be the custodian of one set of keys and he must always be present when the chest is opened and until it is again locked. 24  (d) Whenever cashier is attached to a division the keys of one of the locks of the treasure chest will necessarily remain in his possession. (a) i, ii and iii (b) I, iii and iv (c) ii, iii and iv (d) All of the above 68. A duplicate key register should be maintained and the keys should be sent for, examined and returned under fresh sea once a year, in the month of (a) March (b) April (c) May (d) September 69. State whether True or False One cashier may make the cash payments of his Division on which strength he is borne and may not be allowed to make cash payment of two or more Divisions wherever such an arrangement is found to be practicable. (a) True (b) False 70. Fill in the blanks Each CE will give___________ projection of expenditure & receipt to__________ (a) Monthly, DG (Works) (b) Quarterly, DG (Works) (c) Monthly, PAO (d) Quarterly, PAO 71. DG (Works) will give a Division-wise consolidated expenditure and receipt projection to (a) Chief Controller of Accounts (b) Controller General of Accounts (c) Principal Accounts Officer (d) Ministry of Urban Development 72 Fill in the blanks Cases of default in reconciliation of expenditure with PAO concerned shall be reported by CE to___________ in the month of __________and thereafter (a) DG (Works), April (b) DG (Works), October (c) Chief Controller of Accounts, October (d) Chief Controller of Accounts, October 73. Payment of the bills of SE and CE will be made by (a) Division (b) DG (Works) (c) Principal Accounts Officer (d) PAO 74. The proposal for which LoC can be submitted direct to LoC Cell? (a) Second (b) Third (c) Fourth (d) Fifth 75. LoC requests received by the PAO will be submitted to Headquarters within (a) 7 days of receipt (b) 10 days of receipt (c) 15 days of receipt (d) One month of receipt 76. If desired by the division, LoC for full amount will be released by LoC cell in respect of works of (a) Ministry of Home Affairs & Defence (b) Ministry of Home Affairs & Railways (c) Ministry of Defence & Railways (d) Ministry of Railways & Post 25 77. State whether True or False LOC for the full amount of deposit in respect of Deposit works which are permissible in the system (from autonomous bodies etc.) will be released. Departmental charges will be presumed to be leviable/ deductible from the LOC amount unless the EE specifically suggests with reasons that no such deduction be made. (a) True (b) False 26  ANSWER Q. Answer Q. Answer No No. 1 C 40 C 2 C 41 D (correction by transfer entry) 3 D 42 A 4 A 43 D 5 B (in the beginning of the FY) 44 B 6 C 45 A 7 B 46 C 8 C (2nd-by 10th June, 3rd-by Oct, 5th-by 15th 47 A Mar) 9 C 48 B 10 C 49 B 11 D 50 A 12 C 51 C 13 D 52 B (in duplicate) 14 B 53 D 15 C (less than 70 installments) 54 B 16 A 55 C 17 C 56 B 18 A 57 B 19 B 58 C 20 C 59 C 21 B 60 B 22 B 61 B 23 C 62 C 24 A 63 B 25 B 64 D 26 C 65 B 27 A (same day and not same month) 66 C 28 B 67 D 29 B ii-remittance to bank in place of 68 B classification iv- applies to deposit at call receipt of sch Bank 30 C 69 B 31 D 70 B 32 A 71 A 33 B 72 B 34 C 73 D 35 B (International not Hindi numeral) 74 A 36 C (payee not required to sign duplicate 75 A copy) 37 A 76 A 38 B 77 A 39 D 27  CHAPTER 6: STORE 1. Pick the incorrect regarding general administration of store (a) The acquisition of stores (b) Their custody and distribution according to the requirements of works (c) Manufacture and workshop (d) Their disposal. 2. Any breach of rule of store administration constitutes a serious irregularity, which will be brought prominently to the notice of the appropriate authority concerned of the CPWD by (a) Divisional Accountant (b) Divisional Officer (c) Store Superintendent (d) PAO 3. An intimation to notice of breach of rule of store administration shall be sent to (a) SE (b) DG (Works) (c) Chief Controller of Accounts (d) PAO 4. As per the fundamental principle of store cost of acquisition of store shall be debited to (a) Suspense Account (b) Particular work (b) Contractor ledger (d) Measurement book 5. State whether true or false When store are not brought or issue to a specific work, it should be accounted for in Suspense Accounts (a) True (b) False 6. Tools and plant required for general use of the division shall be debited to minor head Machinery and Equipment under (a) 2059 (b) 4059 (c) Particular work (d) 8658 7. Tools and plant required for a specific work of the division shall be debited to (a) 2059 (b) 4059 (c) Work concerned (d) 8658 8. Road metal required for the maintenance of a road or section of a road is debited at once to the sub-head “Maintenance and Repairs’ subordinate to the relevant Minor Head under the Major Head (a) 1054 (b) 3054 (c) 5054 (d) 0042 9. When road metal is acquired specially for use in the construction of a road or other work, its cost is debited to (a) 1054 (b) 3054 (c) 5054 (d) 0042 10. The classes of store in a Public Works Division are (a) Two (b) Three (c) Four (d) Five 11. Pick out the incorrect one (a) Four classes of store fall into two distinct categories (b) These two distinct categories are suspense and final head 28  (c) Suspense head includes stock (d) Final head includes tools and plant, road metal and machinery brought at site by the Contractor 12. Pick the correct one (a) Stock accounts may be maintained in a sub-divisional Office, even though the officer in charge is not authorized to keep a cash account in Form I. (b) A separate account should be kept in the Divisional Office of any stock which is directly under the charge of the Divisional Officer or of an officer under his orders and not under the orders of a sub-divisional Officer. (c) Both (d) Neither 13. To ensure accuracy of posting of all transactions and facilitate the preparation and valuation of indents, the list of materials in stock, showing their correct description and identifying numbers is called (a) Priced List (b) Priced Vocabulary of Stores (c) Priced Store Ledger (d) Catalogue 14. Issue rate in Priced Vocabulary of Stores is filled in by (a) Division (b) Sub-Division (c) DG (Works) (d) Ministry/Department 15. State whether true or false Priced vocabularies of Stores should be kept up-to-date by issue of correction slips as and when necessary. (a) True (b) False 16. Pick the incorrect regarding the sources of receipts of material in aPWD (a) Suppliers in India or Abroad. (b) Other sub-Divisions, Divisions or departments (c) Manufacture, Works, buildings, etc. (d) Donation, grants and contribution 17. The record of the detailed count or measurement or weighment of material received should be kept in CPWA (a) Form 8 (b) Form 8-A (c) Form 12 (d) Form 12A 18. The total of number or quantity received should be entered in (a) The Bin Card, Form 8 (b) Good Received Sheet 8A (b) Priced store Ledger 12 (d) Works Abstract 19. Good Receipt sheet is maintained in CPWA (a) Form 8 (b) Form 8-A (c) Form 12 (d) Form 12A 20. State whether true or false Acknowledgement a supplier for stores received from him can be signed only by the Divisional Officer, Divisional Accountant or Sub-divisional Officer. (a) True (b) False 21. Receipt of tools and plant, the item should be brought in “Tools and Plant Received Sheet” in CPWA (a) Form 10 (b) Form 11 (c) Form 13 (d) Form 14 29 22. Pick the correct one (i) The Goods Received Sheets will be printed in the form of booklets and will be duly machine-numbered, with the office copy intact and other perforated. (ii) These will be prepared in triplicate. (iii) One copy being retained by the store keeper and the other two sent to the sub-divisional Office. (iv) Out of these two, one copy will be passed on to the Accounts Branch and the other to the Divisional Office for posting the Priced Stores Ledger and making payments. (a) i, ii, and iii (b) i, iii and iv (c) ii, iii and iv (d) All of the above 23. All the booklets containing the Goods Received Sheets should be numbered serially and a register of them should be maintained in CPWA in (a) Form 12 (b) Form 12 – A (c) Form 14 (d) Form 16 24. All the booklets containing the Goods Received Sheets should be numbered serially and a register of them should be maintained in (a) Sub-Division Office (b) Superintendent of store (c) Accounts Branch (d) Divisional Office 25. State whether true or false A similar register of Good Received Sheet booklets should also be maintained in the Sub-divisional Office showing the names of subordinates to whom the booklets are issued. Those no longer in use should be withdrawn promptly even though not completely written up. (a) True (b) False 26. The materials should be issued only on receipt of an indent (Form 7) signed by (a) Store Keeper (b) Store Superintendent (c) SDO/DO (d) DDO 27. Pick the correct one (i) Indents will be printed in the form of booklets and will be duly machine numbered (ii) Booklet should kept in stock by the Sub-Divisional Officer, who issues the indent books stamped with stamp of his office. (iii) Indents should be prepared in quintuplicate (iv) A record of the stores indented should be simultaneously kept in the Register of Indents Form 7-A. (a) i, ii and iii (b) i, iii and iv (c) ii, iii, iv (d) All of the above 28. State whether true or false The first copy of the indent should be retained as the office copy and the other four (which should be marked “original”, “duplicate” and so on) presented to the Supplying Division (a) True (b) False 30 29. Which copies of indents are sent by supplying division to Divisional Office? (a) Second & third (b) Third & fourth (d) Third & fifth (d) Fourth & fifth 30. To keep a watch on the materials issued to works and to avoid excessive issues of materials to contractors a register in Form to be kept (a) CPWA 33 (b) CPWA 34 (c) CPWA 34A (d) CPWA 35 31. A chronological record of the Receipt, Issues and the running balance of each article of stock will be kept in the Bin Card in CPWA (a) Form 7A (b) Form 8 (c) Form 8A (d) Form 10 32. All the Bin Cards should be serially numbered and a register of them should be maintained in Form (a) Form 8B (b) Form 10 (c) Form 12 A (d) Form 12 B 33. The Divisional Officer should arrange to have the balances as per Bin Cards verified periodically with those shown in the Priced Stores Ledger. This verification should in any case be conducted (a) before any item is taken up for physical verification (b) after any item is taken up for physical verification (c) Monthly (d) Yearly 34. Completed Bin card should be (a) kept in SDO as record (b) Retuned to DO (c) Tagged with new Bin card (d) Returned to Accounts Branch 35. Discrepancies revealed should be pointed out to SDO in connection with checking of entries of competed Card with (a) Stock book (b) Priced Store Ledger (c) Good Received Sheet (d) Summary of Indents 36. Pick the incorrect one (a) Issue rate on the basis of no ultimate profit or loss in stock account (b) It should provide beyond the original price paid and cost of carriage, storage charges etc. (c) Issue rate of cement, steel and any other items in contract should be higher than the market rate. (d) It is not necessary that the Issue Rate for an item should be the same in all sub-divisions, but a uniform rate should ordinarily be prescribed for all localities in a sub-division. 37. Pick the Incorrect one (a) Issue rate should be worked out to nearest rupees. (b) It is fixed in the beginning of the year and remain constant throughout that year. (c) It should be kept within market price (d) In the case of controlled articles as and when decided by the Government like Cement, Steel etc., the Issue Rate should be revised whenever there is a change in the controlled price. 31 38. If the Issue Rate of an article of stock is appreciably less than the market rate, the Issues to contractors other than those on finished rate shall be made at (a) Issue rates (b) Analysed rates (d) Market rates (d) Higher than marker rates 39. If the Issue Rate of an article of stock is appreciably less than the market rate, the Issues to other divisions and departments shall be made at (a) Issue rates (b) Higher than Issue rates (d) Market rates (d) Analysed rates 40. The expenditure on storage in PWD should be debited to (a) 2059 (b) 4059 (c) Both a & b as the case may be (d) 8658 41. The amount of recoveries effected for the year on account of storage for store on suspense account is accounted for in (a) Credit 0059 (b) Debit 0059 (c) Credit 2059 (d) Debit 2059 42. The amount of recoveries effected for the year on account of storage for store on a particular work account is accounted for in (a) Credit 4000 (b) Debit 4059 (c) Minus credit 4000 (d) Minus debit 4059 43. Fill in the blanks A suitable percentage bases on expenditure on account of these charges of the_________ should be fixed annually and added to issue rate. (a) Previous year (b) Last two years (c) Last three years (d) Last five years 44. In support of every sale of store for Divisional Officer to effect recovery, a sale Account in Form 19 should be prepared by (a) Sub-division (b) Division office (c) Store superintendent (d) Accounts branch 45. Percentage charged on account of Supervision Charges that is in addition to the value of stock including storage charges shall be (a) 5% (b) 7.5% (c) 10% (d) 15% 46. Amount recovered on account of Supervision charges should be treated as (a) receipt on account of stock (b) Revenue /capital receipt as the case (c) Misc. deposit (d) Misc. receipt 47. Extra charges when paid or adjusted on account of purchase of material should be entered in (a) Column 11 of Bin card (b) Column 11 of Priced Store Ledger (c) Column 11 of Good Received Sheet (d) Column 11 of Work Abstract 32 48. State whether true or false In the case of stores which are not paid for within the month of receipt and of which the actual value will not be known till the supplier’s bill is received and paid, an estimated figure should be adopted for bringing the liabilities under the Minor Head – Material Purchase Settlement Suspense Account below the Major Head “8658 – Suspense Accounts and also for the completion and closing of the Priced Stores Ledger. (a) True (b) False 49. The copy of the indent will be used for posting the Priced Stores Ledger and the Division-wise Register of Transactions adjusted under the head “Cash Settlement Suspense Account” (a) Second (b) Third (c) Fourth (d) Fifth 50. The receipt and issue transactions of store of entire division should be abstracted respectively in (a) CPWA Form 9 & 10 (b) CPWA Form 9 & 12 (c) CPWA Form 10 & 12 (d) CPWA Form 11 & 13 51. Summary of stock receipt (Form 9) and Summary of Indent (Form 10) should be posted on a (a) Daily basis (b) Weekly basis (c) Monthly basis (d) Yearly basis 52. State whether true or false CPWA forms 9 & 10 should be posted daily in the Divisional Office from the copies of Goods Received Sheets and the Indents, the entries being made in respect of quantity and value. (a) True (b) False 53. The total value of receipts and issues as brought out in these Summaries should be reconciled with the corresponding monthly total of the (a) Bin Card (b) Priced Stores Ledger (c) Priced Vocabulary of Store (d) Monthly Accounts 54. Pick the correct one (a) The receipts the value of which cannot be adjusted in the accounts of the month in which the actual transactions take place should be accounted for in the Summaries under the suspense Minor head “Material Purchase Settlement Suspense Account” under the Major Head “8658 – Suspense Accounts” (b) The issues the value of which cannot be adjusted in the accounts of the month in which the actual transactions take place should be accounted for in the Summaries and sub-head “Miscellaneous Public Works Advances under the Minor head 799- Suspense below the Major Head of Account respectively. (c) Both (d) None 55. State whether true or false Those receipts and issues of the month which represent transactions, the value of which is brought to account in the same moth through the cash book or transfer entries should be separated from transactions not so brought to account. 33  (a) True (b) False 56. The Account to record day to day transactions relating to each item of stock is called (a) Bin card (b) Priced store ledger (c) Summary of indent (d) Summary of receipts 57. Priced store ledger is maintained in the (a) SD Office (b) Divisional Office (c) Store (d) Accounts branch 58. State whether true or false When abstracting the transactions recorded in the Goods Received Sheets and Indents, care should be taken to observe strictly the prescribed accounts classification. It is sufficient to enter the nomenclature of the Major Head affected and the minor and detailed heads at discretion may also be stated. (a) True (b) False 59. Pick the Correct one (i) Priced Stores Ledger, which will have different sections or sets of pages for different articles of stock with columns for receipts, issues and balances for both quantities and values. (ii) All items of receipts and issues will be entered in the Ledger from the copies of Goods Received Sheets and the Indents which are received daily from the Sub-divisions (iii) At the end of day’s postings, the balances under each article should be worked out in respect of quantities as well as values. (iv) The ledger should be closed daily (a) i, ii and iii (b) i, iii and iv (c) ii, iii and iv (d) All of the above 60. The amount of excess or short-fall representing the differences in values due to revision of rates etc., should be worked out (a) Monthly (b) Quarterly (c) Half-yearly (d) Annually 61. Excess on adjustment of store in revenue division/account should be accounted for in (a) Revenue receipt (b) Stock receipt (c) Reduction in expenditure (d) Capital receipt 62. Excess on adjustment of store in capital or construction division/account should be accounted for in (a) Revenue receipt (b) Stock receipt (c) Reduction in expenditure of capital A/C (d) Capital receipt 63. Loss on adjustment of store shall be accounted for in (a) Misc. Work Advance (b) Misc. Expenditure (c) Misc. Stock issue (d) Civil advances 34 64. A physical verification of all stores shall be made at least once in every (a) Month (b) Quarter (c) Year (d) Period of work/project 65. Pick the incorrect one (a) The custodian, ledger keeper or the Accountant of the Stores to be verified, Shall not be entrusted for physical verification of stores (b) Who is not conversant with the classification, nomenclature and technique of the particular classes of stores to be verified, Shall not be entrusted for physical verification of stores (c) The book balance must be set right by the Verifying Officer, treating a surplus as a receipt and a deficit as an Issue, with a suitable remark. (d) The value of stores found surplus or deficient should be credited at once as a revenue receipt or a receipt on capital account, as the case may be or debit to the final heads respectively. 65A. Corrections of errors in respect of store discovered after the accounts of the month are closed, should, when permissible, be made (a) by making entries of values without quantities in the Stock accounts of the current month (b) by making entries of quantities without values in the Stock accounts of the current month (c) by making entries of values and quantities in the Stock accounts of the current month. (d) No entry to be made 65B. 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 66. Pick the correct one (i) Tools and plant of a division are of three kinds (ii) General or ordinary those required for general use of the division (iii) Special machine and equipment those required for a particular work (iv) Machinery brought on site by the contractor (a) i, ii and iii (b) i, ii and iv (c) ii and iii (d) All of the above 67. The cost of supply, repair and carriage cost for general use pertaining to tools and plant is charged to minor head (a) Machinery (b) Tools and plant (c) Work contingency (d) Work concerned 35 68. The cost of supply, repair and carriage cost for specific use on a work pertaining to tools and plant is charged to (a) Machinery (b) Tools and plant (c) Work contingency (d) Work concerned 69. Numerical accounts of tools and plant of general as well as specific categories should be kept in each (a) Subdivision (b) Division (c) Accounts Branch (d) Workshop 70. Good Received Sheet Form 13 in respect of tools and plant should be prepared in (a) Duplicate (b) Triplicate (d) Quadruplicate (d) Quintuplicate 71. Pick the correct one (i) One copy of Form 13being retained by the Store keeper or Junior Engineer or Sectional officer and the other two sent to the Sub-divisional Officer (ii) SDO will retain one copy for posting the Tools and Plant Ledger and pass on the other to the Divisional Officer for making necessary payment or adjustment of values (iii) The entries in Form 13 in respect of the receipt back of articles lent or sent out should be distinguished from others by a suitable remark with a reference to the original entries in the Tools and Plant Received Sheets. (iv) A register showing the receipt, issue and return of the booklets containing Tools and Plant Received Sheets should be maintained in the Divisional and the Sub-divisional Offices (a) i, ii and iii (b) ii, iii and iv (c) i, iii and iv (d) All of the above 72. Pick the incorrect one (a) The articles of Tools and Plant should be issued only on receipt of requisition known as Tools and Plant Indent, Form 14. (b) The indent should be signed by the Divisional or the Sub-divisional Officer. (c) In the case of cash sales, unstamped but dated acknowledgements must be obtained. (d) When tools and plant are lent to contractors, acknowledgements should further set forth the valuation of all articles lent as determined by the Sub- divisional Officer. 73. The Indent for tools and plants should be prepared in (a) Single (b) Duplicate (c) Triplicate (d) Quadruplicate 74. Tools and plant ledger in CPWA Form 15 is maintained by (a) Store keeper (b) SDO (c) DO (d) Accounts branch 74A. Tools and plants is maintained in three parts. Pick the incorrect one (a) Article in hand (b) Article temporary lent out (c) Article temporary received (d) Shortage awaiting adjustment 36 75. The whole cost of carriage of all Government tents belonging to Executive and Revenue Officers should be debited (a) Work contingency (b) Office contingency (c) Misc. Expenditure (d) Machinery and Equipment 76. 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 77. State whether true or false It is permissible to write-back the cost of special tools and plant in anticipation of the possibility of the articles being utilized on another work or project at some distant date. (a) True (b) False 78. State whether true or false No articles can be removed from the numerical accounts on the plea that the accounts of the work to which the cost of the articles was debited have been closed until they are actually sold or transferred, or they having become unserviceable, their write off is sanctioned. (a) True (b) False 79. The article found surplus and deficient should be registered respectively in (a) Part I and II (b) Part I & III (c) Part II and III (d) None 80. Pick the correct one (a) If the deficiencies are made good in kind, the receipt or recovery should be shown in the Tools and Plant Received Sheet, Form 13, without making any entry in the quantity columns, and, when posting the transaction in the Ledger Form 15, the articles received should not be entered in Part I, but taken (with a suitable remark) direct to Part III, in clearance of the items outstanding therein. (b) If the deficiencies are made good by recovery of cost or their write-off is sanctioned the articles should be shown, as issued in the Tools and Plant Indent Form 14, with a suitable remark, and when this entry is transcribed into the Ledger Form 15, it should not only be entered in Part I in the ordinary way, but also entered with a suitable remark in Part III, as in the case (c), thus clearing the items outstanding therein. (c) Both (d) Neither 81. A quantity account of it should be maintained in Form 16, “Statement of Receipts, Issues and Balances of Road Metal” in the (a) Sub-divisional Office (b) Divisional Office (c) Accounts Branch (d) Workshop 82. Copies on loose sheets of Form 16 shall be submitted to the Divisional Office (a) Daily (b) Weekly (c) Fortnightly (d) Monthly 37 83. 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) 7one month of the submission of the monthly accounts. 84. Receipt, disposal and balance of road metal of each kind in CPWA Form 16 should show as (a) Feet by feet (b) Meter by meter (c) kilometer by kilometer (d) ton by ton 85. Pick the correct one (a) The balance of metal in each kilometer should be shown, whether there are any transactions on it during the month or not. (b) Consolidated Statements should ordinarily be kept for metal collected for annual repairs, for renewals and for petty repairs. (c) Both (d) None 86. Road metal found surplus should be brought in the quantity account (a) At once (b) After approval of survey report (c) At the time of monthly account (d) Before submission of account 87. In case of road metal found deficient, a red ink remarks is recorded at once and the quantity is removed (a) At once (b) After recovery or receipt of value (c) After sanction to write off (d) Both b & c 88. A rate-book or Schedule of Rates showing the lowest rate at which metal can be supplied to the road-side throughout the division in Form 17, should be kept in (a) Sub-divisional Office (b) Divisional Office (c) Accounts Branch (d) Workshop 89. Pick the incorrect one regarding Land is acquired for extracting road metal primarily intended for:- (a) the maintenance of an existing road (b) the construction of a new road (c) the raising in class of an existing road (d) Mining of natural resources 90. Pick the correct one (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 38  (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 91. State whether true or false Materials obtained specially for a work is under Special tools and plant charged to works do not fall under the category “materials charged to works (a) True (b) False 39 Ques. Answer with remarks and para, if any No 1 C (7.1.1) 2 A (7.1.3) 3 C (7.1.3) 4 B (7.1.4 a) 5 A (7.1.4 a) 6 A 7 C 8 B (7.1.4 C) 9 C 10 C (7.1.5) 11 D (7.1.5) 12 C (7.2.2) 13 B (7.2.3) 14 A (7.2.3) 15 A (7.2.3) 16 D (7.2.4) 17 B (7.2.5) 18 A (7.2.5) 19 B (7.2.5) 20 B Only SDO/DO and not DA (7.2.5) 21 C (note below 7.2.5) 22 A one copy to supplier and not to Accounts Branch (7.2.6) 23 B (7.2.8) 24 D (7.2.8) 25 A (Note below 7.2.8) 26 C (7.2.9) 27 B Kept in stock by DO and not SDO (7.2.10) 28 B Fifth copy is retained not the first (7.2.10) 29 D (7.2.11) 30 D (7.2.10_3) 31 B (7.2.12) 32 D (7.2.12_2) 33 A (7.2.14) 34 B (7.2.15) 35 B (7.2.15) 36 C should not less than the market rate (7.2.19) 37 B (7.2.20) 38 C (7.2.21_a) 39 B (7.2.21_b) 40 C (7.2.22_2) 41 A (7.2.22_3) 42 D tantamount to deduct receipt and recoveries on capital account (7.2.22_3) 40 43 A (7.2.23) 44 A (Note below 7.2.24_a) 45 C (7.2.24_c) 46 B (7.2.24_c) 47 C (7.2.25) 48 A (Note below 7.2.25) 49 B 4th copy sent to indenting unit in due course (7.2.26) 50 A (7.2.29) 51 A (7.2.29) 52 B only in respect of value and not quantity (7.2.29) 53 B