MCQ-CPWD

CASH
Out Of The Four Choices Given, Tick The Correct One:
The term (a) Notes & (b) (c) Bank (d) Cheque Ans.
“Cash” Coins. drafts from private
excludes: Deposit payable on individuals in (b), [Para
other than demand. payment of 6.1.1
Deposit at government CPWA
call dues. Code]
Receipts of
Bank.
Q.2.Division (a) Works (b) bill (c ) bills of (d) Ans. ( c)
al officer is bills and work for pay, his Group A, [Para
not charged allowances B. & C Staff loans/advances 6.2.2
permitted to establishment of his staff, for to employees CPWA
make bills. contingenci withdrawal recoverable in Code]
payment of es etc from 48 installments.
the Provident
following Fund.
categories of
bills:
Q.3. Rules (a) By bank (b) in (c ) in cash (d) by postal Ans (c )
require that drafts to cash to the for purchase money order to [Para
a Divisional Suppliers of labourers, of Service staff employed 6.4.2,
Officer stores even if Work postage at outstations. 6.2.7,
should make they so charged Stamps. (18.4.1) 18.4.1 &
all payments request. (6.4.2) staff and Note
by cheque. for articles para
Therefore, received by 19.3.2
he can not value CPWA
pay: payable Code]
post. (6.2.7)
Q. 4. Cheque (a) Upto 31st (b) Upto (c ) Upto (d) Upto 30th Ans. (c)
issued by a July. 31st 31st August. November. [Para
Divisional October. 6.2.10 of
Officer on 1st CPWA
May is Code]
payable
upto:
Q.5. A (a) it be (b) the (c ) “No (d) No Ans. (b)
PWD stamped cheque payment payment [Para
Cheque revalidated may be certificate” certificate to be 6.2.1,
dated 23rd over the cancelled be obtained obtained from 6.2.12
July was signature of the and new from the P.A.O. before for lost
misplaced Drawer of the one issued bank before issuing a fresh cheque.]
and not cheque and in its lieu. issuing a cheque as per
presented sent back to fresh cheque procedure.
upto 24th the payee. as per
July of the procedures.
next year.
Divisional
Officer
ordered
that:-
Q. 6. A (a) “Stop (b) SPO (c ) (d) None ofAns. (a)
payee lost a Payment be got these three[Para
cheque Order” (SPO) acknowledg Entries, steps is 6.2.12
issued by a be sent to bank ed & “No made in the necessary. CPWA
PWD & got payment Cash Book Code]
Division and acknowledgem certificate”
when original (To be
he after 16 ent. got from cheque was checked;
months, the bank. issued, be answer
requested reversed. should
that a new be (d).
one to be SPO is
issued to required
him. when
Divisional currency
officer of
ordered:- cheque is
there i.e.
12
months
have not
elapsed)
Q.7. “Form (a) Both are (b) Form (c ) Form (d) Form 3 is Ans. (b)
3” is a cash interchangeabl 3 A is for 3A is for sale for cash [See title
Receipt and e. You can use goods sold of tender receipts and of these
“Form 3A” is any one of the by PWD, forms; Form form 3A for forms in
called Cash two. Form 3 for 3 for other recoveries book of
Memo. other cash cash receipts. made in bills. Forms]
These are to receipts.
be used in
the
following
circumstanc
es:-
Q.8. A (a) In the (b) Not (c) To sign (d) None of Ans. (b)
Divisional evening, to to issue and dispatch the above three [Notes 2,
officer was attest entries in receipts in receipts in is correct as per 4 and 5
very the cash Book form 3 for form 3 for rules. below
particular:- for the Receipts the sale of cheque para
in form 3 tender received for 6.3.1CP
signed by him forms. inter- WA
during the day. divisional Code]
transfers on
the same day
on which
these are
received.
Q.9. The (a) Bill of (b) Bill (c ) Bill (d) All these Ans. (c)
four options supplier of for Lump- sent by an bills mentioned [Para
are: stores was sum SDO was at (a), (b) & (c) 6.4.5,
rejected, being contract rejected as were 11.1.1
not in was passed classification incorrectly item (c)
prescribed though it of rejected. is to be
form. did not expenditure done by
state even and the
the unit deductions Divisiona
rate for the was not l Office
quantity of indicated on vide
work done. it, 6.4.6
CPWA
Code]
Q.10. (a) The (b) He (c) The (d) He could Ans. (c)
Cashier was Divisional had the Divisional do so after [Serial
made Officer”s action discretion Officer”s taking approval No. 4 of
responsible was in that in action of government. notes
to check accordance certain contravened below
Cash Book with the rules. circumstanc the rule. para
totals: es he could 6.6.5
so order. CPWA
Code]
Q. 11. (a) The (b) The (C ) The (d) The Ans. (d)
Divisional controller of Central Bank on concerned Pay [Para
officer can Stamps, Nasik. Form which and Accounts 6.7.1 &
obtain stores, cheque is Officer. 23.1.2
Cheque Calcutta. drawn. CPWA
Books for Code]
use from:
Q.12. (a) The (b) The (c) The (d) The Ans.
Receipts Controller of Central nearest concerned Pay
Books Form Stamps, Nasik. Forms Security and Accounts (b),
3 and Cash Store, Printing Press Officer. [Para
Memo Calcutta. of Govt, of 6.7.1
Books Form India. CPWS
3A are to Code]
obtained by
a Division
from:
Q.13. Cash (a) (b) (c) (d) None of Ans. (b)
chest was the three [6.8.1
secured by Disbursing Cashier Disbursing arrangements CPWA
two locks of Officer kept kept one Officer kept at (a), (b) and Code]
different one key each of key of one two keys of (c) is correct.
pattern. the two locks, lock and one lock, and
and cashier too Disbursing Cashier kept
kept one key Officer kept two keys of
each of the two one key of the other
locks. another lock.
lock; the
other set
was kept in
safe
custody of
Bank.
Q.14. Asked (a) that his (b) that (c ) that is (d) that it is Ans. (c )
why he has Imprest The SDO the needless and [Note 7
not account is Office only responsibility involves on Form
submitted complete which has of Divisional duplication of 1 Cash
abstract of can be relevant Office to work and Book &
charges incorporated as details to prepare it. effort. Note
along with it is in the prepare it. below
his Imprest Divisional cash Form 2]
Cash book.
Account, a
PWD
Imprest
Holder
replied:
Q.15. before (a) the bill (b) the (c ) receipt (d) salary Ans. (c )
paying a bill, bears a pay- pay-order of contractor undisbursed [Para
a Cashier is order of the signed in is obtained over three 6.4.7,
careful to Drawing & ink shows on the months is still
6.4.8
see that: Disbursing amount in original bill & available in(Note 3)
Officer. words and the office chest. & 18.3.2
figures. copy. CPWA
Code]
Q.16 The (a) The (b) cash (c ) (d) Error in Ans. (d)
four options Disbursing book can cash book must [Note in
are: Officer should be interpolation be corrected by all cases.
sign the cash balanced in cash book a transfer entry, Para
Book at the end weekly or should bear a note in red 6.6.4,
of each month fortnightly. dated initials ink being 6.6.3 &
in addition to of Disbursing recorded 6.6.5
recording a Officer. against the CPWA
certificate of erroneous Code]
count of cash. entry in the
cash book.
Q.17 The (a) This (b) (c ) This (d) This Ans. (d)
cashier treatment is should have could be done [Note 9
treated not as per Rule Notes on been drawn only with on form
advance of in CPWA Code. the on a bill from Superintending 1 Cash
T.A. on tour prescribed budget of Engineer”s Book is
paid to a Form of establishmen approval. for TA on
government Cash Book t. transfer
servant as (Form 1) do only]
Temporary not allow it.
Advance in a
Division”s
Cash Book:
Q.18 The (a) Imprest (b) The (c ) The (d) The Ans. (d)
four options account is put Imprest objected Divisional [Para
are: up to Division account is amount Officer is 6.6.11 of
office when it is kept in while responsible for CPWA
intended to duplicate in recouping safe custody of Code)
increase or Form 2. the imprest is Imprest money.
decrease. kept under
suspense
head of
account
“Misc. Public
Works
Advance”
=CENTRAL PUBLIC WORKS ACCOUNTS CODE
Q 1: which is not related with the Public Works Department?

(a) Irrigation
(b) Buildings and Roads
(c) Construction of National Highways
(d) Public Health
Q 2: which is not part of Divisional Accounts in the Public Works Department?

(a) Contractor”s Ledger
(b) Register of Works
(c) Cash Book
(d) Transfer Entry Book
Q 3: which is not part of Sub-Divisional Accounts in the Public Works Department?

(a) Measurement Books
(b)Works Abstract
(c) Muster Rolls
(d) Revenue Accounts Book
Q 4: Estimate of cost of work prepared in PWD is in:

(a) One Stage
(b) Two Stages
(c) Three Stages
d) Four Stages
Q 5: What is NIT in terms of CPWA.

(a) National Institute of Technology
(b) New Information Technology
(c) Notice Inviting Tender
(d) National Information Trust
Q 6: When Contractor is paid by First and Final Bill entry is to be made in

(a) In Contractor Ledger
(b) In Cash Book
(c) In Revenue Accounts Books
(d) None of the above
Q 7: Administrative Approval is taken from

(a) By CPWD
(b) By the Department
(c) Both
Q 8: Technical Sanction is taken from

(a) By CPWD
(b) By the Department
(c) Both
Q 9: Which is not a part of Detailed Estimates?

(a) Report
(b) Preliminary Estimate
(c) Details of Measurement
(d) Expenditure Sanction
Q 10: NIT units should be required to written as

(a) per square meter
(b) per cubic meter
(c) % square meter
(d) per hundred square meter
Q 11: Which is not related to works CPWD:

(a) Repairs of Buildings
(b) Repairs of Minor works
(c) Repair of Major Works
(d) Repair of State Highways.
Q 12: Departmental Charges are levied on

(a) per ten basis
(b) per hundred basis
(c) per thousand basis
(d) None of the above.
Q 13: Earnest Money Deposit (EMD) is refunded to lowest tenderer

(a) same day
(b) within three days
(c) within a week
(d) not refunded.
Q 14: Security Deposit (SD) is maximum upto

(a) Five Lakh
(b) Ten Lakh
(c) Twenty Lakh
(d) Fifty lakh
Q 15: On Account Payment is

(a) First RA Bill Payment
(b) First and Final Payment
(c) Second RA Biil Payment
Q 16: Secured Advance to Contractors should not exceed

(a) 50%
(b) 60%
(c) 80%
(d) 75%
Q 17: Mobilization Advance upper limit is

(a) Rs. one crore
(b) Rs. 50 Lakhs
(c) Rs. 25 Lakhs
(d) Depends on the cost of work
Q 18: Which is not a Part of Capital Accounts

(a) Capital Receipts and Capital Expenditure
(b) Loans and Advances
(c) Public Debts
(d) Public Accounts
Q 19: Which is not a part of Government Accounts

(a) Consolidated Fund
(b) Contingency Fund
(c) Public Funds
(d) Public Accounts
Q 20: Which is a part of Public Accounts

(a) Public Debt
(b) Public Loans
(c) Public Advances
(d) Remittance
Q 21: Which is not a part of Consolidated Fund

(a) Contingency Fund
(b) Capital Division
(c) Revenue Division
(d) Loans and Advances
Q 22: Suspense and Deposits are the part of

(a) Consolidated Fund
(b) Contingency Fund
(c) Public Accounts
Q 23: In the Heads of Accounts in PWD, the number of Groups are

(a) One
(b) Three
(c) Five (Expenditure, Revenue, Remittence, Suspense and deposit)
Q 24: Group II is related with

(a) Buildings - 216
(b) Roads - 54
(c) Sector Works
(d) Irrigation
Q 25: Water Supply and Sanitation is classified under

(a) Group I
(b) Group V
(c) Group II
(d) None of the above .
Q 26: Buildings is classified under

(a) Group I
(b) Group II
(c) Group III
Q 27: Irrigation is classified under

(a) Group I
(b) Group II
(c) Group III
Q 28: GPRA is related with

(a) General Progressive Report Authority
(b) General Profit Ratio Analysis
(c) General Residential Pool Authority
(d) General Residential Pool Accommodation
Q 29: Outlay on Roads and Bridges Comes under head:

(a) Capital Receipt
(b) Revenue Receipt
(c) Revenue Expenditure
(d) Capital Expenditure
Q 30: Suspense Account Head Code is

(a) 8658
(b) 5658
(c) 3658
(d) 0658
Q 31 : Civil Deposit Head Code is

(a) 8334
(b) 8443
(c) 8440
(d) 8445
Q 32: Cash Remittance Head Code is

(a) 8788
(b) 8443
(c) 8888
(d) 8782
Q 33 : Head Code “7610” is related with

(a) Loans/Advances to Government Servant
(b) Loans/Advances to department
(c) Loans/Advance to Public Fund
(d) None of the above.
Q 34 : Head Code “ 8671” is related with

(a) Remittance
(b) Departmental Balance (Commercial)
(c) Departmental Balance (Civil)
Q 35: Q 34 : Head Code “0021” is related with

(a) Taxes on revenue
(b) Departmental Cash
(c) Taxes on Income
Q 36 : Classify the Head Code of Capital Outlay of Government Housing Building

(a) 4216
(b) 0016
(c) 2216
Q 37: What does not come in the definition of Cash

(a) Legal Tender Coin
(b) Counterfeit Coin
(c) Revenue Stamps
(d) Indian Postal Order
Q 38: The Validity of a cheque is

(a) period of 3 months after the months of its issue
(b) period of 6 months after the months of its issue
(c) period of 2 months after the months of its issue
(d) period of one month after the months of its issue
Q 39: What does not enter in Cash Book

(a) Deposit at Call Receipt
(b) Private cheques
(c) Bank Draft payable on demand
(d) Cheques in favour of In-charge of Cash Book
Q 40: Imprest should not exceed

(a) Rs. 1000
(b) Rs. 2000
(c) Rs. 5000
(d) Rs. 10000
Q 41: Receipt side of Cash Book has

(a) Cash Column
(b) Cash and Bank Column
(c) Bank Column
Q 42 : Unpaid salary of staff for disbursement

(a) Should be included in Cash Book
(b) Should be excluded in Cash Book
(c) Should be deposited
Q 43: If cheque expires then period of Revalidation of Cheque is,

(a) if it is more than 3 month old
(b) if it is more than 6 month old
(c) if it is more than 1 year old
(d) if it is more than 2 year old
Q 44: If temporary advance/Imprest is given in Cash,

(a) Entry should be receipt side of Cash Book
(b) Entry should be receipt side of Cash Book in “Red Ink”
(c) Entry should be payment side of Cash Book in “Red Ink”
(d) Entry should be payment side of Cash Book
Q 45: Head Code “ 0210” is related with

(a) Income Tax
(b) Sales Tax
(c) CGHS contribution
(d) Central Excise Tax
Q 46: The Head code of General Provident Fund is

(a) 8009
(b) 8000
(c) 8005
(d) 8010
Q 47 : When Imprest is granted

(a) Red Ink entry should be in payment side of Cash Book
(b) Red Ink entry should be in receipt side of Cash Book
(c) Red Ink entry should be in both side of Cash Book
(d) No Red Ink entry should be in Cash Book
Q 48: Which is a Compulsory part of Suspense Payments to Contractor

(a) Security Deposit
(b) Secured Advance
(c) Cheque in favour of Contractor
Q 49: Which should not be deducted from Contractor”s Bill

(a) Work”s contract tax
(b) Security Deposit
(c) Income Tax
(d) Fine for defective work
Q 50 : Which is a part of recovery from contractor

(a) Recovery of cost of removing defects in contractor”s work
(b) Recovery ordered by Court
(c) Recovery of Mobilization Advance
(d) All of the above
Q 51: Secured Advance is prepared in

(a) Form 20 A
(b) Form 26 A
(c) Form 30 A
(d) Form 36 A
Q 52 : Running Account Bill (R.A. Bill ) is prepared in

(a) Form 20
(b) Form 26 A
(c) Form 26
(d) Form 20 A
Q 53: Form 26 (CPWA Code) has

(a) One part
(b) Two parts
(c) Three parts
(d) Four parts
Q 54 : Contractor”s Ledger is Kept in

(a) Form 43
(b) Form 43 A
(c) Form 44
(d) Form 44 A
Q 55 : Works Abstract of contractor is kept in

(a) Form 33
(b) Form 43
(c) Form 44
(d) Form 26
Q 56: Which is not a part of Suspense Account

(a) Advance Payment
(b) Secured Advance
(c) Other Transactions
(d) Labour
Answer Sheet
Q.No. Ans. Q.No. Ans. Q.No. Ans. Q.No. Ans. Q.No. Ans. Q.No. Ans.
1. C 2. C 3. D 4. B 5. C 6. D
7. B 8. A 9. B 10. C 11. D 12. B
13. C 14. A 15. B 16. D 17. A 18. D
19. C 20. D 21. A 22. C 23. C 24. B
25. C 26. A 27. D 28. D 29. D 30. A
31. B 32. D 33. A 34. C 35. C 36. A
37. B 38. A 39. B 40. C 41. A 42. B
43. C 44. B 45. C 46. A 47. A 48. B
49. A 50. D 51. B 52. C 53. C 54. B
55. A 56. D
CPWA
CHAPTER 2 – DEFINITIONS
1. Advance Payment means, payment made in advance.

a) Against security of material brought to site.
b) For work done and measured.
c) For work done but not measured.
d) For work done and measured in case of lump sum contract.
a) a, b, c b) c, d c) All d) a, b
Ans. b
2. Secured Advance means advance granted to contractor

a) Against material brought to site for storage.
b) Against material brought to site for bona fide use on contracted work.
c) Advance granted to purchase costly machinery for use on contracted work.
d) Advance granted security of Bank Guarantee.
a) c b) d c) b d) a
Ans. c
3. Chief Accounting Authority means.

a) Secretary of the Ministry
b) Chief Controller of Accounts
c) Accounts Officer
d) All the above
a) b b) c c) d d) a
Ans. d
4. Which of the following statement is true with respect to “Contingencies” (Works).

a) Expenditure in excess of estimated expenditure of work.
b) Expenditure incurred in excess of Deposit received for execution of work
c) Incidental expenditure of miscellaneous character pertaining to work which
cannot be classified under any distant sub head.
d) Contingent expenditure to run the office.
a) All b) d c) a, b d) c
Ans. d
5. Fill in the blank : The contract means an undertaking __________ by a person, not
being a government servant for execution of work or supply of material.
a) Written & expressed
b) Written or oral
c) Written or oral, expressed or implied
d) Oral or implied
a) a, d b) a c) c d) None
Ans. c
6. Who amongst the following is/are Direction Officer

a) Executive Engineer
b) Assistant Executive Engineer
c) Chief Engineer
d) Superintending Engineer
a) a, b b) c c) c, d d) All
Ans. c
7. Final Payment means last payment made to contractor

a) On a running contract.
b) On determination of contract.
c) In full settlement of account in (a) and (b) above.
d) In full and final settlement of work done on lump sum contract.
a) c, d b) d c) All d) a
Ans. a
8. Issue Rate charged to contractor for departmental supply of material includes.

a) Storage Charges
b) Handling Charges
c) Supervision Charges
d) None of the above
a) a, b b) a, b, c c) d d) a
Ans. a
9. Market Rate of material borne on the stock account of Division means cost per unit
at which—
a) Stock Division supplies material to other Divisions.
b) Rate at which Divisional Stock is sold to public.
c) Rate at which material can be procured from the public market near to the
Division.
a) c b) b c) a d) Any of the three options
Ans. a
10.In case of the work “Construction of boundary wall”, secured advance could be
granted against—
a) Five tons of cement stored in the contractor”s godown on the adjoining site.
b) 50,000 bricks brought to the site for use on the work.
c) Earth excavation machine being used on the construction site.
d) R.R. (Railway Receipt) for despatch of 10 Metric Tonne steel to be used in
foundation of boundary wall.
a) All the above items b) a, b c) b d) b, c
Ans. c
11.Which of the following does not constitute “Works Expenditure”.

a) Expenditure on construction and repair.
b) Charges booked under “Workshop Suspense Account”.
c) Cost of general Tolls and Plants and cost of general establishment.
d) Receipts of revenue taken in reduction of expenditure.
a) b, c, d b) a, d c) b, c d) All
Ans. c
12.Storage charges does not includes—

a) Electricity and water charges of godown.
b) Salary of storekeeper and watchman.
c) Expenses on supervision of stores.
d) Transportation cost on purchase of stock.
a) a, b b) a, b, c c) d d) c, d
Ans. d
13.The term “Assets” relating to the account of work refers to –

a) The property constructed and the Machinery/Stores bought for it and still at
hand.
b) All debits appearing in tits Works Abstract (excluding credit balances).
c) Outstanding recoveries and credits, which are to be taken in reduction of
expenditure.
d) None of the above.
a) b b) d c) a d) c
Ans. d
14.The term Administrative Approval mean

a) Approval to the strength of administrative staff in a PWD Division.
b) Approval only to include the cost of such staff in the Budget.
c) Approval of Secretary PWD to carry out work by PWD.
d) Approval of a department to carry out a work to meet its needs.
a) c b) d c) a d) b
Ans. b
15.The term “Book Transfer” is applied to

a) Transfer of Measurement Books to other divisions free of cost.
b) Transfer of financial records of a division on its merger with another division.
c) Adjustment amongst heads of account not involving receipt/payment of cash or
stores
d) All the three above
a) b b) c c) d d) a
Ans. b
CHAPTER 3 – GENERAL OUTLINES OF SYSTEM OF ACCOUNTS
1. Which of following expenditure is adjusted finely in the account of Divisional Office

a) Expenditure on construction of General Pool Accommodation.
b) Expenditure on maintenance of jail.
c) Construction of Telecommunication tower for P & T Department.
d) Maintenance of Light House.
e) Restoration work of Taj Mahal.
f) Work of up gradation of civil aerodrome at Pune.
a) a, b b) a, b, e c) c, d, f d) All
Ans. a (3.1.3)
2. State which of the following is true.

a) Pubic Work department executes all works required for all Civil Departments of
Government.
b) The work of construction of High Power Transmission Tower of Doordarshan can
be entrusted to Ministry of Information and Broadcasting.
c) Construction of office premises for I.D.B.I can be undertaken by CPWD Division.
d) Construction of cannel in Nasik district under MGNERGA can be entrusted to
P.W. Division of Maharashtra state.
a) a b) a, b c) b, c, d d) All
Ans. c
3. The detailed classification of any P.W. Major Head may be introduced for booking
special expenditure on the advice of—
a) Controller General of Account.
b) Chief Controller of Accounts, Ministry of Urban Development.
c) Comptroller and Auditor General of India.
d) Accounts Officer of executing Division.
a) d b) c c) b d) a
Ans. b (3.1.7 Note 2)
4. The prescribed classification for transaction of work where cost of work is debitable
to concerned department is intimated by—
a) Accounts Officer of P.W. Division.
b) Chief Controller of concerned department.
c) Chief Controller of Ministry of Urban Development.
d) Accounts Officer of concerned department.
a) b b) c c) d d) a
Ans. c (3.1.7 Note 3)
5. An arbitrator appointed under the agreement between Divisional Officer and the
contractor awarded payment of Rs. 5 lakhs to the contractor. This award was filed
in court. It would be “Charged” Expenditure in the Divisional Account.
a) If the payment is made after court issues the decree against the Division.
b) If the payment is made after the court defers issuing a decree but just makes it a
Rule of the Court.
c) In both the cases mentioned above.
d) In none of the cases mentioned above as award was not from the Arbitral
Tribunal appointed by the State
a) None b) a, b c) d d) c
Ans. c (3.1.9)
6. Which of the following statements are true.

a) The Divisional Officer is the primary disbursing officer of the division.
b) The Divisional Officer can draw pay and allowances of staff, make payment for
execution of works, long term advances & GPF withdrawal of staff.
c) Assistant Executive Engineer, a Group A officer can be declared as D.D.O. for pay
and allowance as well as payment for execution of work with the approval of
Director General of Works.
d) All payments related to a specified Circle Officers can be made by one of the
local CPWD Division.
a) a, b, d b) a, d c) a d) All
Ans. b (3.2.1) b = except long term advances & GPF withdrawal c = With
approval of Controller General of Accounts
7. Proforma Account is prepared of all transactions connected with works pertaining

to which of the following works.
a) Irrigation.
b) Works of Commercial Undertakings.
c) Self Supporting Workshops.
d) Deposit Works of Local Bodies.
a) a, b b) a, b, c c) d d) All
Ans. b (3.2.1)
CHAPTER 4: RELATIONS WITH ACCOUNTS OFFICER
1. In the Divisional Office where monetary transactions are not large, Divisional
Officer took following actions; state which action(s) is/are incorrect.
a) Divisional Accountant was entrusted the work of receipt and disbursement of
cash.
(it is not divisional accountant it is divisional officer)
b) Sanction for doing so was obtained from next superior authority i.e
Superintending Engineer.
c) Divisional Accountant was authorised to issue final receipt in Form 3 over his
own signature.
a) All b) b, c c) a d) a, c
Ans. c (4.2.5) b = Prior consent of Chief Controller of Accounts
2. In case of processing of tenders D.A. is NOT responsible for—

a) Safe custody of tenders after tenders have been opened.
b) Making arrangement for checking the computed tenders.
c) To personally conduct 100% checking of tenders
d) To ensure that comparative statement correctly incorporates the totals as
checked on individual tenders.
a) a b) b c) c d) d
Ans. c
3. In case Divisional Accountant objects to passing of a contractor”s bill which of

the following action, violates the rules.
a) D.A. records reasons for objecting passage of bill, however E.E. overrules.
b) D.A. enters objection in “Register of Divisional Accountant”s Objections”
(Form 60) and submits the same to E.E.
c) E.E. overrules once again recording reasons thereof.
d) D.A. sends register for review to Accounts Officer as audit is not conducted
during the year in which objection has been recorded.
a) a b) b c) c d) None
Ans. d (4.2.3)
4. Which of the following are normal functions of Divisional Accountant.

a) To compile monthly account.
b) Apply preliminary checks to vouchers.
c) Assist and advice E.E. in financial matters.
d) Take part in tender opening.
e) Handle receipt & disbursement of cash.
a) All b) a, b, c c) a, b, c, d d) a, b
Ans. c (4.2.2)
5. Which of the following actions of D.A. are incorrect.

a) D.A. did not report that Sub Divisional Officer has exceeded financial limits
placed by the E.E.
b) D.A. did not watch excess expenditure on individual works as lump sum
appropriation has been sanctioned for the group of works.
c) Undertook audit of Sub Divisional Office, on the instructions of E.E.
d) Issued final receipt in Form 3 as he was authorised by E.E. (with the approval
of Chief Controller of Accounts) to handle cash.
a) a, b, d b) a, c, d c) a, b d) All
Ans. a
6. Which of the following sanctions need not be communicated to the Accounts

Officer.
a) Administrative approval of project costing more than Rs. 25 lakhs.
b) Technical sanctions of project works costing less than Rs. 25 lakhs.
c) Technical sanctions of non-project works costing more than Rs. 10 lakhs.
d) Expenditure sanctions and allotment of funds.
a) a, b b) a c) c, d d) All
Ans. a (4.4.1 Note 3)
7. The Accounts Officer is responsible for check of, which of the following
sanctions.
a) All financial sanctions issued by the Divisional Officer.
b) Sanctions issued by authorities higher than E.E., in respect of works; tenders
of which have been accepted by them.
c) Sanctions of write off of stores or losses of public money, issued by the E.E.
a) All b) a c) b, c d) c
Ans. c (4.4.1 Note 1 & 2)
8. Which of the following actions are correct in dealing with the Result of Audit.
a) E.E. returns the Inspection Report through Superintending Engineer after
recording his replies.
b) S.E. merely forwards the same to the Audit Officer.
c) S.E. passes orders in respect of matters within his competence and forwards
the report with appropriate remarks against other points.
d) E.E. replies to Audit Report directly & merely sends copy of reply to S.E.
a) a, c, d b) All c) a, b, c d) a, c
Ans. a (4.5.1 & 4.5.2)
9. State which of the following actions of Divisional Officer/Auditd Officer/

Divisional Accountant, are correct.
a) Audit officer points irregularity in transactions for which Divisional Officer is
competent to pass orders.
b) Divisional Officer objects saying objection is invalid as he is competent to
pass remedial orders.
c) Divisional Accountant prepares statement of irregular transitions of Sub
Divisional Officer as well as Divisional Officer.
d) Divisional Accountant desires to send the statement, men tinned at (c) above,
to Accounts Officer alongwith Monthly Account. However Divisional Officer
refuses saying it would attract audit objections.
a) c, d b) a, d c) a, c d) All
Ans. c (4.5.4)
CHAPTER 5: APPROPRIATION AND RE-APPROPRIATION
1. In which of the following case expenditure cannot be incurred on behalf of other

Division.
a) Sanction of competent authority is available.
b) Funds to cover the charges are not provided to the Division.
c) Expenditure confirms to the relevant financial rules.
d) All the above cases.
Ans. d (5.1)
2. Which of the following is NOT the main division of Government Account.

a) Consolidated Fund of India.
b) Public Debt.
c) Public Account.
d) Contingency Fund of India.
Ans. b
3. Consolidated Fund of India is divided in two parts, first is Revenue Section; the
second is—
a) Capital Section.
b) Public Account.
c) Capital, Public Debts, Loans.
d) All the above.
Ans. c (5.2.2)
4. Receipt Heads ( Capital Account) deals with—

a) Receipts of capital nature.
b) Receipts of Taxes.
c) Receipts of capital nature which cannot be set off to capital expenditure.
d) Receipts of capital nature that can be set off against capital expenditure.
Ans. c (5.2.2)
5. Match the following with range of Major Heads allotted against them.
Receipt heads (Revenue Account) 1. M.H. 4000

Expenditure heads (Revenue Account) 2. M.H. 4046 to M.H. 5999
Receipt heads (Capital Account) 3. M.H. 0020 to M.H. 1999
Expenditure heads(Capital Account) 4. M.H. 2011 to M.H. 3999
a) 1,2,3,4 b) 3,4,1,2 c) 2,4,1,2 d) 3,4,2,1
Ans. b (5.2.4)
6. Match the following description with appropriate major head of account.

a) Receipt head for “Crop Husbandry” 1. M.H. 4401
b) Revenue expenditure for “Crop Husbandry” 2. M.H. 2401
c) Capital expenditure for “Crop Husbandry” 3. M.H. 6401
d) Loans for “Crop Husbandry” 4. M.H. 0401
a) 4,2,1,3 b) 2,4,1,3 c) 1,2,3,4 d) 4,2,3,1
Ans. a (5.2.4)
7. Public Account consists of—

a) Deposits.
b) Advances.
c) Remittances & Suspense.
d) All the above.
Ans. d (5.2.2)
8. Match the following.

a) Major head 1. Schemes
b) Minor head 2. Nature of expenditure
c) Sub head 3. Functions
d) Detailed head 4. Programmes
a) 2,3,1,4 b) 4,2,3,1 c) 3,4,1,2 d) 3,4,2,1
Ans. c (5.2.5)
9. Budget for obtaining stores from abroad is based on “Composite rate of exchange”
as notified by the Finance Ministry. The resultant loss or gain in case of revenue
heads is debited/credited to—
a) M.H. 2059 & M.H. 0059
b) M.H. 4059 & M.H. 0059
c) M.H. 2075 & M.H. 0075
Ans. c (5.3.2)
10.Which of the following statement is false in respect of procedure adopted for

preparation of budget estimate under “Stock”.
a) Central Stores Division prepares budget as per their requirement.
b) Working Division prepares budget in two parts i) Direct Purchases ii) By
indenting o Stores Division.
c) Provision made at b (ii) is added to the provision made by Central Stores Division
at Zonal Chief Engineer level.
d) All the above three.
Ans. c 5.2.7) c = Provision made at b (ii) is deducted
11.Which of the following statements are true about procedure of watching of actual.
a) Divisional Accountant is responsible to keep constant watch over progress of
expenditure.
b) Head of Department and Accounts Officer are jointly responsible for
reconciliation of expenditure.
c) Initial responsibility of reconciliation rests with the Divisional Officer.
d) Accounts officer should furnish an extract from “Expenditure Control Register”
to each Division under its jurisdiction.
a) a, c b) a, b, d c) a, c, d d) All
Ans. b (5.5.1)
12.Undischarged liabilities play important part in deciding re-appropriation. Such

liabilities are grouped in four classes. Which of the following is not such liability.
a) Outstanding in suspense account of contractor”s and labourers in the account of
work.
b) Outstanding in regular suspense account of the Division.
c) Outstanding debts adjustable by Book Transfer.
d) Matured claims of contractors awaiting settlement.
a) a, b b) b, c, d c) a, c, d d) All
Ans. d (Note below 5.5.2.C)
CHAPTER 11: ACCOUNT PROCEDURE FOR LUMPSUM CONTRACT
1. Which of the following is not a feature of lumpsum contract.

i. Schedule of rate is specified to decide addition/subtraction of amount for
additions/ alterations not covered by the contract.
ii. No reference is made to departmental estimate of rate, schedule of rates or
quantities of work.
iii. Detailed measurements of work done are required only in case of
additions/alterations.
iv. No intermediate payments can be provided in lump sum contract.
a) i. B) ii. C) iii. D) iv.
Ans. d(11.1.1 & 11.2.1)
2. State which of the following statements are true about intermediate payments
made in a lump sum contract.
i. Payment can be made on the basis of certificate recorded by Junior Engineer.
ii. Certificate to record that value of work done is not less than amount claimed in
the bill.
iii. Additional payment is made for additions/alterations.
iv. The Divisional Officer has to specify in the bill method adopted by him in
estimating value of work done.
a) ii, iii b) i, iv c) i, iii, iv d) All
Ans. a (i) Sub Divisional Officer

3. Which of the following form is used for making intermediate payment in a lump
sum contract.
i. Form 26
ii. Form 26 A
iii. Form 27 A
iv. Form 27 B
a) ii b) iv c) iii d) i
Ans. c (iv) 27 B Final payment of lump sum contract
4. Details of intermediate payments on lump sum contract are as follows.
Value of measured up additions and alterations Rs. 20000.00

Payment of work covered up by lump sum Rs. 210000.00
Recovery for material issued Rs. 30000.00
Security withheld RS. 5000.00
The account of payment will be shown as:
i. Rs. 2,30,000.00 as advance payment.
ii. Rs. 2,30,000.00 as work done.
iii. Rs. 1,95,000.00 as advance payment.
iv. Rs. 2,10,000.00 as advance payment and Rs. 20,000.00 as work done.
a) i. b) ii. c) iii. d) iv.
Ans. c
5. Details of payment is in respect of lump sum contract are as follows:
Value of additions Rs. 40,000.00

Advance Payments made so far Rs. 3,90,000.00
Recovery for material Rs. 25,000.00
Amount of upto date value of work done Rs. 6,00,000.00
State amount payable to contractor in the final bill.
a) Rs. 6,15,000.00 b) Rs. 2,25,000.00 c) Rs. 2,58,000.00 d) None of the above.
Ans. b 225000 = 600000 – 390000 + 40000 - 25000

CHAPTER 12: MANUFACTURE ACCOUNTS
1. State which of the following statements are true in respect of Manufacture

Accounts.
i. When materials are manufactured by the contractor for a particular work; a
Manufacture Accounts must be maintained.
ii. Value of “Operation” & “Out-turn” can be ascertained from Job Card.
iii. In case of seasonal operations, accounts must be closed at the end of each
season.
iv. In case of continuous operations accounts need not be closed periodically.
a) i, ii, iv b) i, iii, iv c) ii, iii d) All the above.
Ans. c i) materials manufactured departmentally; (iv) A/c closed at lease once

in a year
2. A Manufacture Account of materials produced for departmental use is debited with

—
i. Value of raw material issued from stock.
ii. Cost of labour employed.
iii. Other incidental charges.
iv. Interest on the capital cost of land, kilns etc.
a) i, ii b) i, ii, iii c) All d) i, ii, iv
Ans. b (12.2.1)
3. Which of the following statements are true with respect to accounting special
incidental charges in a Manufacture Account.
i. Capital cost of land, Kilns in case of single season manufacturing should be fully
debited.
ii. The cost in (a) above in case of multi-season operation shall be debited in
instalments
iii. When manufacturing facilities are leased to contractor, the rent realised is
credited to departmental revenue account.
iv. Percentage recovery on account of general establishment & Tools & Plants is
debited to manufacture account in case of multi-season operation.
a) i, ii, b) iii, iv c) i, ii, iii d) All
Ans. a (12.2.2) (ii) credited to manufacture account
4. Following charges were incurred in case of manufacturing operation for a “local

Panchayat”.
i. Raw material Rs. 12,000.00
ii. Labour (Direct) Rs. 2,000.00
iii. Percentage charges towards Establishment, T & P Rs. 2,300.00
iv. Pro-rata interest on capital cost of land Rs. 3,000.00
The amount recoverable from the Panchayat is—

a) Rs. 14,000.00 b) Rs. 16,300.00 c) Rs. 19,300.00 d) Rs.
12,000.00
Ans. c (12.2.2 c)
CHAPTER 13. SUSPENSE ACCOUNTS
1. Which of the following is not a Suspense head under Major Head 2059 Public
Works.
a) Stock
b) Misc. Works Advances
c) Material Purchase Suspense Account
d) Workshop Suspense
Ans. C (13.1.1)
2. Which of the following suspense head is not operated in CPWD Division.

a) 8658 PAO Suspense
b) 8658 MPSSA
c) 8658 CSSA
Ans. A (13.3.1)
3. Which of the following statement is not true about adjustment of tansactions

connected with stores.
a) Omnibus Transfer Entry Order is prepared for all purhases of stores made for
specific works
b) Total amount booked in Omnibus T.E is credited under MPSSA whether paid for in
the same month or not.
c) Only single entry indicating “Purchase made and paid for in the same month” is
sufficient in schedule of MPSSA.
d) The OTEO should be incorded in the Transfer Entry Book at the end of the month so
as to avoid entry of details of transaction paid for during the same month
Ans b (13.2) (Only net amount i.e. which is not paid for in the same month)
4. The credit afforded to MPSSA is nulified by minus credit when the payment is made
for the material. In case the amount admitted exceeds the amount credited to
MPSSA the difference is charged to—
a) Stock or the work concered
b) Shown as minus entry against MPSSA
c) Booked under Misc. Public Work Advances
d) Non of the above
Ans. A (13.2.4)
5. Which of the following statement is not true about repayment of lapsed balances of
MPSSA.
a) The rules pertaining to repayment of lapsed deposits applies mutatis mutandis to
repayment of lapsed balances of MPSSA.
b) Outstanding balances lapsed to revenue and requiring adjustment on the basis of
Old PAO Memos are equated to repayment of lapsed Deposits.
c) Pre check by PAO would be necessary, if the amount is required to be paid to any
party.
d) Precheck by PAO is necessary even for write back of lapsed deposit necessited by
corrections of erroneous adjustments
Ans. B (13.2.5)
6. Which of the following is not a sub-head of Stock Account
a) Timber
b) Painters” stores
c) Land, Kilns etc.
d) Workshop suspense
Ans. d (13.3.4)
7. Which of the following statements are true.
i) The account head “Stock” is debited with all expenditure connected with
acquisition of stock
ii) Expenditure on manufacturing operations are credited
iii) The account is credited with value of materials issued to works
iv) The general account of the receipts, issues and balances of the suspense head,
“Stock” should be maintained in the Suspense Register, Form 65.
a) I, iii b) ii, iv c) i, iv d) All the above
Ans. a (ii0 debited (iv) Suspense Register Form 67
8. Which of the following is not a sub-head of the Miscellaneous Works Advances
a) Excess expenditure on works under M.H. 2059
b) Expenditure incurred on Deposit Works in excess of deposits received
c) Losses, retrenchments, errors etc.
d) Other items
Ans. a (13.4.1)
9. Which of the following does not appear under the heading “Losses, retrenchments,
errors etc” under MWA.
a) Cash found in excess
b) Cash found short
c) Actual loss of cash
d) Municipal taxes paid on behalf of licensees of Government buildings
Ans. d (13.4.4)
10.The head “Other Items” under MWA does not cover—
a) Debits, the classification of which cannot be determined at once
b) Items disallowed for recoupment under imprest
c) Outstanding pertaining to works, account of which is closed
d) Loss on account of stock valuation
Ans. d (13.4.5)
11 In the case of Workshop Suspense which of the following is not correct
a) Combined account is maintained for all jobs/operations executed during the
month
b) Expenditure on the job is removed by affording credit
c) Transfer of charges from one job to another is done by minus debit entries
d) The unadjusted charges, for want of sufficient deposit are transferred to MWA
Ans. a (13.5)
CHAPTER 14. WORKSHOP ACCOUNTS
1. Which of the following statements are true

a) Cost of operation is charged to the head Misc. Works Advances on monthly basis
b) Exact form & procedure to be followed in case of large workshop is decided by
the administrative ministry in consultation with Accounts Officer of the Division
concerned
c) The estimate of cost includes percentage recovery towards indirect charges
d) Work for municipalities cannot be undertaken unless full payment, towards
estimated cost, including profit etc., is received
a) All b) a, b, c c) a, c, d d) b d
Ans. c (14.1)
2. Which of the following statements hold good in case, where capital accounts of a
workshop are kept for the needs of the Irrigation Branch.
a) The capital expenditure is recorded under M.H. 4059 Capital Outlay on Public
Works
b) Revenue receipts are booked under M.H. 0059 P.W.- Other Receipts
c) Recoveries of capital expenditure is taken as reduction of capital expenditure
d) Working expenses are booked under M.H. 2701 Major & Medium Irrigation
a) All b) All except d c) c & d d) d
Ans. c (14.2.1.a) a) M.H. 4701 b) M.H.0701
3. Where capital account of workshop are kept and intended mainly for the needs of
the Civil Works Branch, which of the following classification is incorrect.
a) Expenditure of capital nature is booked under M.H. 2059 Public Works
b) Working expenses are recorded under M.H. 2059 Public Works
c) Recoveries of capital expenditure is booked as minus debit under M.H. 2059
Public Works
d) Revenue receipts are booked under the minor head “800—Other Receipts below
M.H. 2059 Public Works
a) None b) b, d c) b,c,d d) a, d
Ans. a (14.2.1.b) All statement are correct
4. Match the classification where no capital accounts of a workshop are kept for
Irrigation or Civil Works Branch.
Capital or working expenses on irrigation work 1) M.H. 0701
Recoveries of expenditure on irrigation work 2) M.H. 2701
Revenue Receipts on Civil Work 3) M.H. 2059
Capital or working expenses on Civil Work 4) M.H. 0059
a) 2,1,4,3 b) 4, 3, 1, 2 c) 1,2,3,4 d) None
Ans. a
5. Which of the following items are accounted for as ordinary Public Works
transactions and distributed on all jobs executed in Workshop, on a percentage
basis.
a) All capital charged on buildings, plant and machinery & stock materials
b) Charges incurred on their maintenance
c) Expenditure on general establishment
a) C b) c c) b d) All
Ans. d (14.2.2)
6. Which of the following is not true about the accountal of expenses connected with
the operations of a workshop.
a) Operational expenses are accounted under “Workshop Suspense”
b) Charges pertaining exclusively to a specific job are debited to it at once
c) Charges of general nature are apportioned subsequently amongst jobs on
percentage basis
d) Supervision charges on general stock of materials is charged to one of the jobs
e) Undisbursed liabilities are not included in general charges of the month, to be
apportioned on the jobs.
a) a,b,c b) d,e,f c) All d) d,e
Ans. d (14.2.3) f) Charges distributed e) Undisbursed liabilities included
7. Which of the following statement are true about closing of account of Job of
workshop account.
a) The cost of operations should be cleared/adjusted in transfer, month by month
b) The account of job is settled once in a year in March if total cost during the year
is not more than Rs. 5000/-
c) When monthly settlement is inconvenient to indenting division, department etc.
d) Where estimated cost is received in advance it should be kept under M.H.2059
Misc. Works Advance”
a) b, d b) b, c c) a, c d) All
Ans. c ( 14.2.4) b = 500, d = Deposit
8. Which of the following charges are debited not through Workshop Suspense
account but directly under the head of account concerned with suitable
percentage.
a) Supervision charges under paragraph 150 of the Central Public Works
Department Code.
b) Interest on the capital cost of buildings, plant and machinery
c) Maintenance and depreciation charges of buildings
d) Establishment charges
a) d b) a c) b & c d) All
Ans. d (14.2.5)
9. Annual proforma accounts of each workshop should be prepared, consisting of –
a) The Capital Account, showing depreciated values of buildings, plant and
machinery
b) The Out-turn account showing charges on labour, stores, the general & indirect
charges
c) The Profit and Loss Account
d) The outstanding balance of Workshop Suspense Account
a) b b) All c)a, b, c d) None
Ans. b (14.3.1)
10.The Profit and Loss Account of Workshop contains annual liabilities on account of
a) Interest on mean capital of the year on building, plant and machinery & stock
b) Actual maintenance chares of buildings, plant and machinery
c) Depriciation on buildings, plant and machinery
d) General establishment charges plus leave and pensioner charges for audit &
accounts establishment.
a) All b) a, b, c c) d d) a, b
Ans. a (14.3.1 (iii))
CHAPTER 15: DEPOSITS
1. Deposit transactions of Public Works Division are of ____ kinds

a) 2 b) 5 c) 3 d) None
Ans. a (15.1.1)
2. Which of the following are classes of P.W. Deposits
a) Cash deposits of subordinates/contractors as security
b) Deposits for work to be done including Takavi Works
c) Sums due to contractors on closed accounts
d) Miscellaneous deposits
a) All b) a, b, d c) a, c, d d) a, b, c
Ans. c (15.1.1) b) Excluding Takavi works
3. Which of the following is NOT a recognised form of interest-bearing security,

accepted as Deposit by the P.W. Division
a) Post office Cash Certificate
b) National Savings Certificate
c) National Plan Certificates
d) Post Office Saving Bank Passbook
a) None b) a c) a, c d) d
Ans. a (15.2.2) All are recognised
4. Which of the following is NOT a recognised form of interest-bearing security,
a) Promissory Note, Stock Certificates of Central/State Government.
b) Municipal Debentures
c) Port Trust Bonds
d) Debentures issued by State Finance Corporation
a) None b) c c) b d) d
Ans. a (15.2.2)
5. Which of the following is/are a recognised form of interest-bearing security,
a) Bonds/Debentures issued by corporate body established under Central Act
b) Bonds/Debentures issued by above body where central government has
guaranteed repayment of principal amount
c) Bonds/Debentures issued by above body where central government has
guaranteed repayment of principal amount as well as interest theiron
d) All the above
a) d b) a, b c) b, c d) c
Ans. c (15.2.2)
a) Deposit receipts of all commercial banks
b) Fixed Deposits of all scheduled banks
c) Deposits receipts of all scheduled banks
d) Gold Bonds issued by R.B.I.
a) a, b, c b) b, c, d c) a, c d) a, b
Ans. b (15.2.2)
a) Cheques/drafts issued by Urban Banks whose working capital is more than Rs. 5
crores
b) Cheques/drafts issued by “A”, “B” or “C” Class Central Cooperative Banks.
c) 10 Years Social Security Certificates
d) Guarantee Bonds of Scheduled Commercial Banks
a) All b) a, b, d c) a, b d) a
Ans. a (15.2.2)
a) Guarantee Bonds of scheduled Non-commercial banks
b) Fidelity Bond issued by an Insurance company
c) Fidelity Bond issued by National Insurance Company Ltd.
d) United India General Insurance Co. Ltd.
a) All b) a, b, c c) a, c, d d) c, d
Ans. c (15.2.2)
a) Fidelity Bond issued by New India Insurance Company Ltd.
b) Fidelity Bond issued by Oriental General Insurance Company Ltd.
c) Kissan Vikas Patra
d) Fidelity Bond issued by Life Insurance Corporation of India
a) a, b, c b) All c) a, b, d d) a, b
Ans. a (15.2.2)
10.Which of the following conditions is/are true in respect of acceptance of Promissory
Notes & Stock Certificates as interest-bearing security.
a) These securities are accepted at 10% below their market price
b) These securities are accepted at face value irrespective of market price
c) These securities are accepted at 10% below the market price or their face value
whichever is low
d) These securities are accepted at 5% below the market price or their face value
whichever is low
a) All b) a, b c) d d) c
Ans. c (15.2.2)
11.Which of the following statements are true about acceptance of various forms of
interest bearing security as deposit.
a) National Savings Certificates purchased in the name of spouse of the depositor
are accepted at face value
b) These certificates have to be transferred to the President of India
c) Sanction of Post Master of the Office of Registration is necessary
d) They are accepted at their surrender value at the time of tender
a) a, b, c b) b, c, d c) All d) d
Ans. b (15.2.2) a0 Certificate should be in the name of depositor
a) Municipal debenture/Port Trust Bonds are accepted at 5% below market price or
their face value whichever is less
b) Bonds issued by body corporate established under Central Act are accepted at
5% below their market price
c) The title of the bonds referred at (b) above must be transferred in favour of
government
d) The bonds above can be accepted just by ascertaining the transfer of title is
permissible as per the rules of the body corporate
a) a, c, d b) All c) a, b, d d) a, b, c
Ans. a (15.2.2) (or face value whichever is less)
a) It is sufficient to ensure that the period of Bank Guarantee covers the date of
completion of work
b) Fidelity Bond in Form GFR 34 furnished by a contractor is a valid interest bearing
security
c) Premium due on Fidelity Bond furnished by cashier is payable by the
government
d) If fidelity bond is not kept live, the cashier shall not be allowed to perform the
duties of the post of cashier
a) d b) c c) d d) All
Ans. c (15.2.2) a= period likely to finalise the contract, FDR to cover defect liability
peiod; b= accepted only from Govt. Servant
14.Which of the following statement are true about conversion of security furnished
by subordinates and contractors in interest bearing security.
a) The cost of conversion shall be borne by the government in case of security
furnished by the government servant and by the contractor in case of security
furnished by him.
b) Telephonic request made by contractor to convert the security in interest
bearing is acceptable
c) Contractor requests in writing to convert his security deposit into Fixed Deposit
Receipt issued by non scheduled bank
d) The contractor requests conversion of the security deposit recovered from his
first Running Account Bill.
a) All b) a, b, c c) d d) a, c, d
Ans. d (15.2.3) c= FDR of scheduled banks only.
15.Which of the following statement are true about accountal of security deposit
recovered from the bill of contractors.
a) The recovery is classified under M.H. 8443-Civil Deposits-PW Deposits-Deposits
for works
b) The recovery is classified under M.H. 8443-Civil Deposits-PW Deposits-Misc.
Deposits
c) If the security deposit is less than Rs. 5000.00, it is booked under Suspense
Account “Contractors-Other Transactions” of the work concerned.
d) The security deposit is recovered on the value of work done since previous bill
a) a, c, d b) d c) a, d d) b, d
Ans. b (15.2.4) a,b= Cash deposits of contractors; c=Rs. 500
16.Which of the following deposit items can be credited to Lapsed Deposits
a) Deposit amounting Rs. 25, not claimed for one whole account year
b) Rs. 500 being unpaid balance of original deposit of Rs. 10000, that remained
unclaimed for one whole account year
c) Deposit of Rs. 500 that was unclaimed for more than three accounting years
d) An amount of Rs. 12000/- deposited as Security Deposit for maintenance
contract was unclaimed for 4 year. However the same was transferred as
Security for another contract after two years.
a) a, c b) All c) a, b, c d) a, d
Ans. a (15.4.1) b) It is part of deposit of 10000.D) Security is 2 years old
17.Which of the following statement are true about Lapsed and Confiscated Deposits
a) Unclaimed Deposits of more than 3 year old pertaining to contract under
arbitration can be credited to government account as lapsed deposit
b) Lapsed deposits credited to government account require precheck by PAO
before repayment
c) Release of unclaimed deposits older than 3 years, pertaining to contract under
litigation, but not credited to lapsed deposit, need precheck by PAO before
payment
d) Before crediting unclaimed deposit to government account, a reference must be
recorded against the original realisation
a) b, c, d b) All c) a, d d) b, c
Ans. a (15.4.1 & 2) a) No. Matter is under ligitigation
18.Which of the following statement is/are true with regards to precheck, of

repayment of lapsed deposits, by PAO.
a) PAO to verify that the item of deposit was really received
b) Verify Transfer Entry/Authority under which it was credited to government
account
c) Requisition documents to verify claimants identity
d) Credit the M.H. 2059 Public Works by the amount of refund
a) a, c, d b) a, b c) a, b, c d) All
Ans. b (15.4.3) c= E.E. to certify claimant”s identity; d= Refund of receipt (minus
credit 0059)
19.Deposit Register is maintained in the form
a) Form 79
b) Form 65
c) Form 67
Ans. c (15.5.1)
20.Schedule of Deposit is maintained in Form
a) Form 79
b) Form 65
c) Form 67
Ans. a (15.5.3)
21.Register of Interest Bearing Securities is maintained in the Form
a) Form 85
b) Form 86
c) Form 64
d) Form 62
Ans. a (15.6.1)
22.Account of Interest Bearing Securities sent to PAO is maintained in
a) Form 85
b) Form 86
c) Form 64
d) Form 62
Ans. b (15.6.1)
CHAPTER 16: NON-GOVERNMENT WORKS
1. Which of the following is NOT a classification of Non-Government Works.

a) Deposit Works
b) Road Works
c) Local Loan Works
d) Takavi Works
a) a b) b c) c d) d
Ans. b (16.1.1)
2. Match the following showing classification of grants from/to District Boards,

Municipalities etc.
Grant for construction of school i) M.H. 3054
Grant for drainage system ii) M.H. 3604
Grant for construction of road iii) M.H. 2215
Grant to make good a deficit iv) M.H. 2202
a) I, iii, iv, ii b) iv, iii, ii, i c) iv, iii, i, ii d) None
Ans. c (16.1.2)
3. Which of the following statement is incorrect in respect of procedure followed

when instead of cash grant buildings etc. are constructed by CPWD and handed
over to grantee institution.
a) Expenditure is met from the Budget Grants of CPWD
b) Provision for “Grant-in-aid” is made by the administrative ministry
c) Administrative ministry pays to the CPWD by “Government Account” cheque
d) CPWD shall book the receipt and expenditure under M.H. 8443-Civil Deposits-
P.W. Deposits-Deposits for work other than Takavi Works
a) b b) c c) d d) a
Ans. d (16.1.2 Note 2)
4. Which of the following statement are correct with regard to accountal of Non-
Government-Works.
a) Contributions paid by local body towards cost of construction to P.W.D., is
credited to revenue receipt of CPWD
b) Contributions made by to Local Bodies are debited to object head
“Contributions” below the relevant major/minor head corresponding to
function/ programme closely connected with the object of the assistance.
c) When works already constructed or land already purchased are transferred free
of charge to local bodies, corresponding value is deducted from the amount of
grant-in-aid to be made to the local body
d) All the above
a) d b) a, b, c c) b d) a, b
Ans. b (16.1.3 & 16.1.4) a= Revenue receipt of admn. Min. Against related
major/minor head; c= No adjustment of amount of cost is necessary
5. Which of the following is incorrect in respect of accounting of Deposit works

a) A consolidated record of the transactions of a month relating to all Deposit
Works is prepared in Form 64 Schedule of Deposit Work
b) Local body should transfer funds covering gross expenditure on the work in one
lump sum or in instalments as decided by the Divisional Officer
c) Autonomous bodies financed entirely from Government funds need to deposit
only 20% of the estimated expenditure as advance
d) The deposit given by the autonomous body is retained for adjustment against
the last portion of the estimated expenditure
a) a, c b) All c) a, c, d d)None
Ans. a (16.2.1 & 16.2.2) a= Form 65; c=33.33%
6. Which of the following statements, regarding payment of “decretal amounts”
pertaining to Deposit works, are correct.
a) All payment are charged against Consolidated Fund of India under Suspense-
Misc. Work Advances”
b) These are subsequently transferred to MH 8443-P.W. Deposit-Deposit for work
other than Takavi Works (if sufficient funds are available)
c) If sufficient funds are not available the same are booked against Misc. PW.
Advances- Expenditure incurred on Deposit Works in excess of deposits received
(charged)
d) All the above
a) d b) a, b c) b, c d) a, c
Ans. b (16.2.2 Note 2) c=(Voted)
7. Which of the following statement is incorrect in respect of the “Local Loan Work” of
construction of school building.
a) The expenditure is booked under the head “Loans and Advances” under MH
4059 Capital Outlay on Public Works
b) The expenditure is exhibited in Form 76 Schedule of Debits to Misc. Heads of
Account
c) Details of expenditure including percentage charges levied is shown in Form 64
Schedule of Expenditure
d) Charges incurred on loan works are brought to account as they occur so that the
interest charges are correctly adjusted in the Pay and Account Office.
a) b, c b) b, c, d c) a d) All
Ans. a (16.3) a=Functional major head concerned
8. Which of the following statement are correct about accounting of Takavi Works.
a) Takavi works cannot be taken up unless estimated cost is deposited by the
person or persons interested in the work
b) The expenditure on such work is reimbursed by the District & Revenue
Authorities
c) Transactions are classified under M.H. 8550-Civil Advances-Other Departmental
Advanes-Takavi Works Advances
d) The account of maintenance and repairs with respect to Takavi works are
considered completed on 31st October every year
a) a, b, c b) b, c, d c) All d) a, c, d
Ans. b (16.4.2 & 16.4.4)
CHAPTER 17: TRANSACTONS WITH OTHER DIVISIONS, DEPARTMENTS AND
GOVERNMENT
1. State which of the following statement are true about accountal of Public Works
i. Charges on construction, maintenance of buildings etc. of the several Civil
Departments are accounted as expenditure of Public Works Department or of
the Civil Department concerned.
ii. The administration of building constructed by Public Works Department can be
transferred to the civil department who has requisitioned the construction or is
using it.
iii. When land is acquired for construction of buildings to be used conjointly by two
different non commercial departments, the cost of land is divided
proportionately between them.
iv. The salary paid to Special Officer employed for acquisition of land for
construction of Office building are chargeable to MH. 2059 P.W.-Execution.
a) All b) i, ii c) iii, iv d) i
Ans. b (17.1.1, 17.1.2, 17.1.3)
2. State which of the following statement are true about accountal of Licence Fee &
payment to jail inmates employed on public works.
i. The licence fee of building hired for use as residences of any Civil non-
commercial department is chargeable in the accounts of the Public Work
Department.
ii. The rent on residences hired and placed under the charge of Animal Husbandry
Department is borne by the concerned department.
iii. Land belonging to private firm was hired by Ministry of Information and
Technology for putting up exhibition; rent for the same was paid by CPWD on
orders of Government.
iv. Prisoners were employed on repairs to boundary wall of a jail. The Jail
Authorities claimed wages for the prisoners at the rates payable for the jail
inmates.
v. Some other Prisoners were employed on construction of community hall for
local body and were paid at the rates payable for the jail inmates which were
considerably less than minimum wages.
a) Iv, v b) i, ii, iii c) i, ii d) i, ii, iii

Ans. d (17.1.4 , 17.1.5) (iv) = If employed on jail works no payment; v) = Market
Rate should be paid)
3. Which of the following statement are incorrect about transfer of land between
government departments.
i. The department of Corporate Affairs resold a plot of land at BKC, Mumbai to
Department of Fisheries at the prevailing market value resulting in 100 % profit.
ii. The department of Labour sold its 2 hostel building, after using it for 3 years, to
Indian Meteorology Department at present day cost minus depreciation. The
valuation was done by the registered valuer.
iii. The land acquired by Customs Department at Nhava Sheva port was sold to
“Coal India Limited” at market value.
iv. The term department above excludes Defence, Railways, Posts &
Telecommunication.
a) I, ii, iv b) iii, iv c) i, ii d) All

Ans. a (17.1.6) (i) Land sold at “no profit no loss”; ii) Valuation to be done PW
Department; iii) The term department includes Defence, Railway.....
4. The service rendered by one division to another division is settled through Advance
Payments. Such payments are classified in 3 catagories. Which of the following is
NOT such category.
i. Stores Advance
ii. Service Advance
iii. Miscellaneous P.W. Advance
iv. Works Advance
a) i b) ii c) iii d) iv
Ans. c (17.1.7)
5. Which of the following statement are true about settlement of inter divisional
transactions with respect to work “Construction of General Pool Residential
Accommodation”
i. Division “A” operated M.H. 8658-Suspense Accounts-Cash Settlement Suspense
Account to settle payment to Stock Division “B”
ii. The Stock Division “B” refused to supply the stores unless Division “A” makes
payment for stores by Cheque.
iii. The Division “A” paid the amount by cheque and classified the same as “Advance
Payment” by Debit to sub head “Stores Advance” under Minor Head “Suspense”
under functional Major Head “4059 Capital Outlay on Public Works”
iv. The Division “B” classified the receipt as Minus Debit to sub head “Stores
supplied” under minor head “Suspense” below functional head “4216 Capital
Outlay on Housing”
a) ii, iv b) All c) iii, iv d) i, ii, iv
Ans. a (Appendix 7-A Paragraph 2 ,3)
6. Which of the following statement are true about settlement of inter divisional
transactions on supply of stock, in indenting and supplying Division with respect to
work “Construction of General Pool Residential Accommodation”
i) Supplying Division : Debit 4216 Housing—Suspense—Stores supplied and
Minus Debit 4216 Housing—Suspense—Stock
ii) Indenting Division : Debit 4216 Housing—Suspense—Stock
Minus Debit 4216 Housing—Suspense—Store Advance
iii) Excess debit in Supplying Division is refunded to Indenting Division by cheque
before close of financial year.
iv) All the above
a) I, ii b) iii, iv c) iv d) ii, iii

Ans. c (Appendix 7-A Paragraph 4 ,5)
7. Which of the following statements are true about inter departmental adjustment
between Cabinet Secretariat and/or Ministry of Defence.
i. The expenditure is booked under “8658—Suspense Accounts—Cash Settlement
Suspense A/c”
ii. The Divisional Officer will send vouchers in support of his claim to the Accounts
Officer of the Cabinet Secretariat.
iii. The Divisional Officer will send attested copy of Schedule of Works Expenditure
without supporting vouchers to the Accounts Officer of the Cabinet Secretariat.
iv. The Accounts Officer of Cabinet Secretariat will settle the claim within one
month of receipt of the claim.
a) i, ii, iv b) i, iii c) All d) i, iii, iv

Ans. b (Appendix 7-C (a)) (ii) Sends vouchers to PAO, CPWD; (iv) Settle
claim in one week
8. Which of the following statements are true about procedure for accounting of
stores purchased by placing indents on DGS & D.
i. The contractor supplying stores will raise claim with the PAO, CPWD.
ii. The contractor supplying stores will raise claim with the PAO, Supply.
iii. The PAO, Supply will pay to the contractor by debiting “8658-Suspense Account-
PAO Suspense and raise outward claim with the PAO, CPWD.
iv. PAO, CPWD will pay the PAO, Supply by giving MINUS CREDIT to “8658-Suspense
Account- Material Purchase Settlement Suspense Account-Payment for Purchase
through DGS&D.
a) All b) i, iii, iv c) ii, iii, iv d) i, iv

Ans. c (Appendix 7-C (b) Paragraph 1,2,3)
9. Which of the following statement are true regarding procedure for accountal of
stores purchased through DGS&D.
i. On receipt of stock, the Division shall debit Stock/work concerned by CREDIT to
“8658- Suspense Account-MPSSA-Purchases Pending Payment”
ii. The PAO, CPWD will MINUS CREDIT “8658- Suspense Account-MPSSA-Payment
for Purchase through DGS&D”
iii. On receipt of PAO Memo (advice) the Division will MINUC CREDIT “8658-
Suspense Account-MPSSA-Purchases Pending Payment” and CREDIT “8658-
Suspense Account-MPSSA-Payment for Purchase through DGS&D”
iv. All the above.
a) Iv b) i, iii c) i, iii, d) ii,iii

Ans. a (Appendix 7-C (b) Paragraph 1,2,3)
10.Which of the following statements are true about settlement Inter-departmental

transactions through “Authorisation”
i. The scheme of authorisation was extended to all ministries vide C&AG”s OM
27.3.1996.
ii. The scheme also covers settlement of transactions with “Cabinet Secretariat” &
Ministry of Defence.
iii. The functional department (Client Department) places requisite funds with
Executing Department (Agent Department) for carrying out work to the extent
of funds assigned through authorisation letter issued by the CCA of functional
department.
iv. The sanction is addressed to the Divisional Officer and copy thereof is sent to
PAO, of the Divisional Officer and Principal Accounts Office of executing
department.
a) I, ii, iv b) i c) All d) iii

Ans. d (Appendix 7-C (c) Paragraph 1,2,3, 4) (i) CGA”S OM; (ii) Accounted
for under 8658-CSSA
(iv) Addressed to PAO, copy to D.O. & Pr.AO
CHAPTER 18 PAY AND ALLOWANCES
1. Which of the following actions of the Executive Engineer are incorrect with regard
to drawal of Pay and Allowances.
a) Payment of Personal Advances was made on the strength of countersignature of
competent authority, instead of a separate written sanction
b) A combined pay bill was drawn for permanent and temporary establishments.
c) Only sanctioned strength was mentioned against both permanent and
temporary establishment.
d) Pay was drawn for temporary post, at earlier rates, whose sanction has expired
however it was stated against his name that the sanction for continuance of
posts has been applied for.
a) c b) c, d c) a, d d) d
Ans. c (18.2.1 & 18.2.2) c = sanction number and date should be
recorded
2. In which of the following cases a separate pay bill need not be prepared.
a) Establishment whose charges are debitable to different heads of accounts
b) Personnel to whom salary is payable individually by cheques.
c) Group “D” employees
d) Government employees who have joined service after 1.1.2004
a) d b) c c) a d) None
Ans. d Separate pay bill is necessary in each of the above cases
3. Which of the following events are incorrect with regard to drawal of Pay and
Allowances by the Executive Engineer of a CPWD division.
a) The bills were prepared by the Administrative branch and put up to Executive
Engineer after recording pay order on it.
b) Cheque for the gross amount of salary was drawn in favour of Executive
Engineer, in case of staff, drawing salary by cash.
c) A separate pay bill for government servant who has joined service after 1.1.2004
was drawn and account payee cheque was drawn in his name.
d) Matching contribution towards pension payable by the Government was also
drawn in the bill referred at (c) above and schedules in duplicate for employee”s
and government”s contribution were annexed in the said bill.
a) a, d b) a, b, c) All d) a
Ans. c a = Bill should be sent to Accounts Branch for check & recording
pay order
B = Cheque should be drawn for net amount; c = Bill of NPS payable by PAO
hence cheque should not be drawn; d = A separate pay bill should be drawn for
Government Contribution to NPS.
4. An employee was transferred on 18th April 2011 from a Division “x” to Division “Y”.
Which of the following action in case of drawal of pay of employee is/are correct.
a) Division “Y” has drawn the pay of the employee for full month.
b) Gross salary was classified to the head of account debited in division “X” as
employee has worked for more than 15 days in the division “X”
c) Arrears of Dearness Allowance from January to March 2011 were drawn in
Division “Y” even though the employee was working in Division “X” during that
period.
d) All the above actions are incorrect
a) b, c b) d c) a, b d) a, c
Ans. c b = proportionate salary to be debited to different head of
account;
C = Once last pay certificate is issued no payments should be made by the erstwhile
office
5. Which of the following statements are correct in respect of distribution of pay and
allowances in the Divisional Office.
a) Acknowledgement for payment was obtained on Acquittance Roll, instead of
office copies of pay bill, in case of employees of the Sub Division, located away
from the main Division.
b) An account of undisbursed pay and allowances was kept in the Register Form
CPWA 25.
c) Undisbursed pay of previous month was remitted to treasury in the subsequent
month.
d) Pay that has remained undisbursed for more than three months was not
remitted to treasury, instead pay for the current month was drawn short by the
amount on undisbursed salary.
a) All b) a, b, d c) a, d d) b, c
Ans. C b = Form G.A.R 25; c = Remitted if unpaid for three months, i
cash or short drawal
6. Which of the following actions are correct with regard to drawal of pay and
allowances in CPWD Division.
a) Pay and Allowances of staff deployed in remote area may be remitted by money
order after deducting charges for money order from their salary.
b) Payment of advance on transfer, made in public interest, can be made out of
permanent imprest or other available cash in the hand of Divisional Officer if drawal
of advance is likely to delay urgent transfer.
c) Transfer of charge report of Divisional staff/officers should be sent to PAO through
Superintending Engineer.
d) When transfer of charge is likely to take time pay of both the employees can be
drawn against the same appointment, if S.E. certifies that the time taken for
handing over of charge is reasonable
a) All b) b, c, d c) a, b, d d) a
Ans. b a = Money order chares are borned by Govt.
CHAPTER 19: CONTINGENT CHARGES
1. Which of the following statement are true about “Contingent Charges”.

i. Contingent charges includes charges on Construction, Repairs and Machinery &
Equipment.
ii. Divisional Accountant is responsible to bring to notice if contingent charges are
charged to the “Contingencies of Work”.
iii. If Divisional officer exceeds his power to incur contingent charges, the bill for the
month shall be countersigned by the Superintending Engineer.
iv. All
a) Iv b) iii c) ii, iii d) i, ii

Ans. b ( 19.2.2, Note below it & 19.2.3) (i) Does not include these charges; (ii)
Accounts Officer
2. Which of the following statement are true about accounting of “Contingent

Charges”.
i. Payment of contingent charges is recorded in cash book like work payments.
ii. At the end of the month a consolidated bill in form CPWA 31 is prepared for
submission to Accounts Officer.
iii. A Register of Contingent Charges is maintained in form GAR 27.
iv. Petty contingent payments can be made out of undisbursed balances of cash for
payment of establishment charges.
v. Crossed Government Cheque is issued in favour of Post Master or branches of
SBI authorised to sell postal stamps.
a) I, iii, v b) All c) ii, iv, v d) ii, iv

Ans. a ( 19.3.1 & 19.3.2) (ii) GAR 31 (iv) Cannot be paid of balance of
establishment payments
CPAPTR 20: DIRECTION AND OTHER SPECIAL OFFICERS

1. Which of the following are not Special Offices in CPWD.
i. Superintending Engineer
ii. Chief Engineer
iii. Executive Engineer
iv. Assistant Executive Engineer
a) I, ii b) iii, iv c) iii d) ii
Ans. b. (20.1.1)
2. Which of the following statement is not true about the head of Special Office.
i. He is not connected with the actual execution of works, disbursement of money.
ii. He can be required to assume executive charge.
iii. If (b) above is true, the monetary and stores transactions of such charge shall be
kept together with the transactions of special office.
iv. They do not ordinarily realise any departmental receipts
a) Iii, iv b) ii c) i, ii d) iv
Ans. a (20.1.2)
3. Which of the following statement are true about special offices

i. The heads of special offices deal only in payments of Pay and Allowance and
Contingent Charges.
ii. The cash required is drawn by submitting bill on Zonal Accounts Offices.
iii. The bill can also be presented to designated Divisional Officer, if Accounts Office
is located in another station.
iv. Expenditure on Scientific instruments, drawing materials, camp equipment,
motor cars etc. is charged to “Machinery and Equipment”.
a) Iii, iv b) i, ii, iii c) All d) i, ii, iv
Ans. b (20.3.4 & 20.3.8) (iv) charged to Contingent Charges.
CHAPTER 22 : ACCOUNTS OF DIVISIONAL OFFICERS
1. Which of the following statement are correct regarding accounts of divisional

officers.
i. The cash, stock accounts and Transfer Entry Book for the month should be
closed on last day of the month.
ii. Divisional Accountant should affix his dated initials after each entry in the cash
and stock account.
iii. After check every voucher should be enfaced with the word “checked” over the
dated initials of the D.A.
iv. Executive Engineer is responsible to ensure that every sanction affecting
expenditure is noted in suitable register
a) iii b) All c) iii, iv d) i, ii
Ans. a. i) T.E. closed as soon as possible after closure of account ii)
Dated initial at end of day”s transaction. Iv) Divisional Accountant is responsible.
2. Which of the following statements are true about the banking transactions of the
Division.
i. Dealing Branch of the bank sends daily scrolls to Focal Point Brahcn and one
copy to the Divisional Officer.
ii. Focal point branch prepares division-wise Main Scroll and sends original copy
with paid cheques/receipted challans to PAO of the Division on day to day basis
iii. PAO returns second copy of the Main Scroll duly certified, without documents to
Focal Point Branch.
iv. Schedule of “Reconciliation of Cheques & Remittances” in Form CPWA 51 is sent
by the Division to PAO.
a) All b) ii, iii, iv c) i, ii d) i, ii, iv
Ans. a
3. Which of the following statements are true about compilation of account.

i. As a first stage in compilation, sub head wise General Abstract Form 81, is
prepared.
ii. Form 64 called Schedule of Work Expenditure and Form 64-A for establishment
expenditure is prepared.
iii. For every work in Form 64 there would be a schedule docket in the Form 61.
iv. The schedule docket enlists all the vouchers relating to that work.
a) I, ii b) iii, iv c) All d) i, ii, iii
Ans. c.
4. Which of the following statements are true about compilation of account.

i. Vouchers less than Rs. 5000/- are not listed & sent to the PAO.
ii. For 10 works under MH. 4216 there would be one Schedule of Works
Expenditure ( Form 64), whereas there will be 10 Schedule Dockets ( Form 61)
each listing all vouchers pertaining to each of the 10 works.
iii. From all Form 64, Form 74-Classified Abstract of Expenditure is prepared.
iv. In Form 74 expenditure on each sub head level on all the works under that head
are listed.
a) i, ii b) ii, iii, iv c) All d) i, ii, iii
Ans. b. i) Vouchers less than Rs. 1000.00
5. Which of the following statement are correct with respect to Monthly Account.
i. Form CPWA 62 is form of T.E. relating to levy of percentage charges on works of
the division.
ii. Divisional Accountant is responsible for checking personally the arithmetical
accuracy of all bill and accounts.
iii. General sanctions to estimates and appropriations for works noted in the
Register of Works in Form CPWA-40.
iv. Single sanction can be operated by more than one disbursing officer, if order of
higher authorities are obtained.
a) i, ii, iii b) i, iii, iv c) All d) iii, iv
Ans. b.(22.2.4 & 5) ii) Make necessary arrangement for cent percentage
check.
6. Which of the following statement are correct with respect to Monthly Account.
i. When recovery against contractor or other person cannot be watched through a
suspense or other account, the same is watched through Register of Recoveries
CPWA-95.
ii. Expenditure on a work was brought down by reduction of expenditure on
account of sale of surplus materials bought for specific work. The divisional
officer incurred additional expenditure to the tune of such receipt.
iii. Divisional accountant has to ensure that savings due to abandonment of part of
work are not utilized for unauthorised expenditure.
a) All b) i c) i, iii d) ii, iii
Ans. c.
7. The estimate of work does not provide for credit on account of materials received
from dismantled structures. Sale proceeds of such materials should in that case are
i. Credited as miscellaneous receipts of the Division.
ii. Taken in reduction of expenditure of the work.
iii. Credited to stock account of the division.
iv. Credited as miscellaneous deposits.
a) i b) ii c)iii d) iv
Ans. b (22.2.9)
8. Cement amount to Rs. 500 was bought for setting right the contractor at his cost.
The voucher being of amount less than Rs. 1000. State which of the following
statement is correct.
a) Voucher is not to be submitted with monthly account
b) Voucher is to be submitted with monthly account.
c) May be submitted latter, if called for by the Accounts Officer.
d) Must be kept in safe custody of Divisional Officer.
Ans. b (22.4.17 b)
9. Register of fixed charges is meant to be a record of.

a) Sanctions to the payments of monthly rent of hired buildings and actual
payments against them.
b) Sanctions to fixed charges of recurring nature and periodical payments made.
c) Sanctions of work charged establishments and payments there against.
Ans. c. (22.2.4)
10.Licence fee and other revenue receipts pertaining to which of the following is not
required to posted in separate registers, Form C.P.W.A 49.
i. Military Engineer Services
ii. Indian Air force
iii. Department of Posts
iv. Department of Telecommunications
v. Archaeological Works of the Central Government referred to in paragraph 22.4.6
a) i, ii, iv b) i, iii, iv c) All d) ii, ii, iv, v
Ans. c (22.4.4. a)
11.Transactions affecting one of the non Public Works major heads of revenue or
expenditure are grouped in Schedule of Debits/credit to Misc. Heads of Account
(CPWA 76). Which of the following head of account is not reflected in this
schedule.
i. 0021 Taxes on Income other than Corporations Tax.
ii. 0056 Jails
iii. 2016 Audit
iv. 8009 GPF
v. 2235 Social Security and Welfare
a) I, ii, iii, v b) iii, v c) All d) None
Ans. c (22.4.4)
12.Which of the following statements are true with respect to Monthly Account.
i. Expenditure on regular establishment and work charged establishment borne on
regular establishment is exhibited in Form 64-A
ii. Primary unit wise break up viz. Salary, TA, PPS etc is shown in Form CPWA 74
iii. Recovery of rent, licence fee under 0059 PW. or 0216 Housing is shown in Form
CPWA 76(Credit)
iv. Recoveries on account of GPF, Income tax is shown in CPWA 76 (Debit)
a) All B) iii, iv c) i, ii d) None.
Ans. c (22.4.4.) iii) CPWA 46 iv) CPWA 76 (Credit)
CHAPTER 24 : MISCELLANEOUS
1. Which of the following statement are true about management of Cheque Books in
the Division.
I. Annual Indent of cheque books is prepared by the PAO for itself as well as all
Divisions attached to it.
II. The cheque books are obtained from the R.B.I.
III. If drawing power of Divisional Officer is withdrawn, the unused cheque leaves of
partially used cheque books are to be cancelled by the E.E.
IV. The wholly unused cheque books shall be destroyed by the E.E.
a) All b) i, iii c) i, ii, iii d) ii, iii, iv
Ans. b. Ii) SBI iv) Returned to PAO
2. Which of the following statement are true about management of Cheque Books in
the Division.
i. When new chaque books are brought in use the serial number of cheque forms
should be intimated to Bank and the PAO.
ii. The physical verification should be carried out twice in a year in June and
Decmber.
iii. The verification is carried out in case of transfer of charge.
iv. The Executive Engineer got the physical verification done by Assistant Executive
Engineer of another Division.
a) I, ii, iv b) i, iv c) All d) i, iii, iv
Ans. d. ii) April & October
3. Which of the following actions are correct in respect of transfer of charge of

Divisional Officer.
i. The relieving officer who took over the charge of Division on 30th May 2011,
refused to sign the monthly account for the whole month.
ii. The cash book and imprest account were closed on last day of the month.
iii. The number of unused cheque forms was recorded in the note recording cash
balance.
iv. The copy of the note was forwarded to the PAO, for his record.
a) iii b) iii, iv c) ii, iii d) All
Ans. a. i) to be closed on the date of taking over charge (iv) Sent to S.E.
4. When Divisional Accountant is relieved of his charge he should—

i. Take stock of outstanding liabilities.
ii. Record recoveries to be made from staff, contractors & others.
iii. Defects noticed in the working of the Division to be brought out.
iv. Details of important paras of Inspection Note of CCA should be highlighted.
a) i, ii b) i, ii, iv c) All d) i, ii, iii
Ans. c.
5. Which of the following statement are true about reconstitution of Executive

Charges.
i. Before amalgamation, closure or splitting of the division advice of the Accounts
Officer should be obtained.
ii. Attention to be paid to Suspense accounts of works, Appropriation/sanctions not
yet completely operated upon, stock, remittance, deposit accounts, unrealised
revenue and Interest bearing securities.
iii. Outstanding balances of suspense, deposits are to be transferred to new division
by Cash Settlement.
iv. All receipt/cash books, including partly used one, shall be used by the new
division.
v. Concurrence of CCA to be obtained before destruction of records and details of
destroyed records to be kept in Form 97
a) All b) i, ii, iv, v c) ii, iii, iv d) ii, iii, v
Ans. d. I) Advice of CCA iv) Wholly unused receipt/cash
books to be used.
CPWA
1. Who is designated as Primary Disbursing Officer in CPWD?

A) Junior Engineer B) Sectional Engineer C) Divisional Officer D) Store
Keeper
2. Accounts of the Division are rendered to which authority by CPWD division?

A) Zonal Pay & Accounts Officer B) Comptroller & Auditor General
C) Director of Audit D) Finance Secretary
3. General Administration of Stores is vested to which Officer?

A) Divisional Officer B) Divisional Accounts Officer
C) Sectional Engineer D) Deputy Executive Engineer
4. Which one is NOT the basic function of Stores?

A) Acquisition B) Execution C) Custody & Distribution D) Disposal
5. Which term is used for Stores debited to suspense?

A) Purchase B) Tools & Plant C) Stock D) Deposit
6. Who is appropriate authority to sanction “Reserve Stock Limit “

A) Chief Engineer B) Accountant General
C) Superintending Engineer D) Store Keeper
7. By whom Administrative Approval is given to incur expenditure on the work to be

undertaken by CPWD?
A) Concerned Administrative Department B) Chief Controller of Accounts
C) Planning Commission D) Pay & Accounts Officer
8. What is mean by Bank as per CPWA Code?

A) Any Scheduled commercial Bank
B) Any Public Sector Bank
C) Reserve Bank Of India or other notified Bank acting as its authorised agent
D) CPWD employees credit society
9. Which Officer is authorized to make payments to contractor in CPWD?

A) Chief Engineer B) Junior Engineer C) Store Keeper D) Divisional Officer
10. Which may be one of the authorities designated as Direction Officer?
A) Divisional Officer B) Director
C) Superintending Engineer D) Accountant General
11. Which one of the following can be termed as Contingencies?

A) Incidental Expenditure of Misc. Character B) Contractors payment
C) Salaries D) Deputation Allowances
12. Which one of the following cannot be included in Storage charges?

A) Electricity bill of Ware House B) Salary of Watchman
C) Salary of Divisional Officer D) Payment for unloading of material
13. Which one of the following is NOT object of making Transfer Entry?
A) Correct an error of classification
B) Draw leave salary of Employee
C) Clear Suspense accounts
D) To carry out transaction as advised by the Accountant General
14. Which one is NOT treated as revenue receipt of CPWD?

A) Toll Collection B) Rest House Rents
C) Cost of Blank Tender Forms D) GPF contribution of employees
15. Which are NOT the initial records upon which accounts of works are based?
A) Muster Roll B) Measurement Book
C) Work-charged establishment Bills D) Deposit Register
16. Which one is NOT authorized forms of bills and vouchers used in CPWD?
A) Estimated Bill B) First & Final Bill C) Running Account Bill D) Hand Receipt
17. Which one is NOT authorized way of granting Advance Payment to contractor
in CPWD?
A) Festival Advance B) Work done but not measured
C) Secured Advance D) Mobilization Advance
18. Which one is NOT considered as Cash as per provision of CPWA Code?
A) Demand Draft B) Government Securities
C) Legal Currency Notes & Coins D) Banker”s Cheque
19. Which one is the validity period of Cheque drawn by CPWD?

A) One Month B) Six Months
C) Three Months D) Three Months after the month of issue
20. Which one is NOT the function of Divisional Accountant?
A) Compilation of Accounts B) Internal Checking C) Financial Assistant D) Auditing
21. Which one is NOT the responsibility of Divisional Officer in making payments?
A) Payments to Contractors for Work done
B) Payments to suppliers for receipt of supplies
C) Pay & Allowances of Government Employees working under him
D) Pension to retired employees
22. Which officer is responsible for maintaining accounts of cash transactions in Cash
Book?
A) Junior Engineer B) Store Keeper C) Divisional Accountant D) Divisional Officer
23. What is the frequency of submitting accounts by Divisional Officer to Accounts

Officer?
A) Weekly B) Monthly C) Half-Yearly D) Yearly
24. What is the time limit for remitting the cash in notified Bank by a person
authorized to receive cash?
A) One Week B) Three Working Days C) 24 hours D) One Month
25. As per CPWA Code who is Audit Officer?

A) Chartered Accountant
B) Officer subordinate to or under supervision of CAG
C) Director of Accounts & Treasury
D) Pay & Accounts Officer
26. Payment made on a running account bill to a contractor for the work done by him but
not measured but on the basis of a certificate of a responsible officer not below the rank
of sub-divisional officer
A)Advance Payment B)On Account Payment
C)Mobilisation Advance D)None of these
27. Payment made on a running account to a contractor for the work done or supplies
made by him when the work has been duly measured
A)Advance Payment B)On Account Payment C)Mobilisation Advance D)None of
these
28. Assignment of funds to meet specified expenditure included in a primary unit of

appropriation
A) Appropriation B)Reappropriation C)Mobilisation D)None of these
29. Transfer of funds from one primary unit of appropriation to another such unit
A) Appropriation B)Reappropriation C)Mobilisation D)None of these
30. Work of construction or repair, undertaken by the P.W.D on behalf non-Government

organisation the cost of which is met not out of government funds, but out of funds from
nongovernment sources which may place at the disposal of the Divisional Officer either in
cash or otherwise.
A)Civil Works B)Local Works C)Deposit Works D)None of these
31. Works executed by the PWD on behalf of non-government organizations or other

corporation when the cost is to form part of a loan given to it by government for the
purpose for which it was sanctioned
A) Civil Works B)Local Works C)Deposit Works D)Local Loan Works
32. Miscellaneous expenditure to the execution of a work which cannot be classified

under any distinct sub-head or sub-work of a work yet pertain to the work as a whole
A) Miscellaneous Expenses (Works) B) Contingencies (Works)
C) Contingencies D) Miscellaneous works
33. Expenditure incurred in an office which is of the nature of unforeseen charges,

incidental charges for the maintenance of an office as an office
A) Miscellaneous Expenses (Works) B) Contingencies (Works)
C) Contingencies D) Miscellaneous works
34. Advance payment made to a contractor on the security of materials brought to the
site of work for bonafide use on work whose contract is for the completed items of work
A) Advance Payment B)On Account Payment C)Mobilisation Advance D)Secured Advance
35. Under the CPWA code total cost of a work or supply divided by its quantity is called
A) Rate of Cost B) Inclusive Rate of cost C) Marginal Cost D)Average Cost
36. The cost per unit fixed, in respect of an article borne on the stock of the department
at a valuation, for the purpose of calculating the amount creditable to the stock account
by charge to the account or service concerned, when any quantity of that article is issued
from stock
A) Market Rate B) Issue Rate C) Departmental Rate D)None of these
37. Issue Rate includes

A) Storage Charges B) Handling Charges C) Incidental Charges D)All of these
38. Charges which are levied in addition to book value in respect of stock materials sold or
transferred and are intended to cover such items of expenditure incurred on the stores as
do not enter their book value
A)Storage Charges B)Handling Charges C)Supervision Charges D)None of these
39. __________ describes the sub-divisions into which the total cost of a work is divided
for purposes of financial control and statistical convenience
A)Sub Head B)Sub Work C)Detailed Head D)None of these
40. ___________ means a distinct unit of a large work when it is sufficiently important to
maintain the accounts thereof separately
A)Sub Head B)Sub Work C)Detailed Head D)None of these
41. Which of the following is cannot be classified as sub work

A)Main Office Building B)Garage C)Boulder Soil Cutting D)Hostel Building
42. Which of the following cannot be classified under a sub head

A)Earth Work B)Outer pucca wall C)Boulder Soil Cutting D)Concrete work
43. Cash as included in Public Works Accounts does not include

A)Legal tender coins B)Deposit at Call receipts
C)Government Securities D)Deposit receipts of bank
44. Which of the following are Stores debited to suspense

A) Stock B) Tools and Plant C) Road Metal D) Materials charged to works
45. Stores debited to final heads do not include

A) Stock B) Tools and Plant C) Road Metal D) Materials charged to works
46. A monthly account of all transactions relating to a work in respect of cash, stock and
other charges
A) Register of Works B)Priced Stores Ledger C)Works Abstract D)None of these
47. Rates specified for different items of work usually required to be made out by the
P.W.D
A) Indicative Rates B)Schedule of Rates C)Base rates D)None of these
48. A permanent and collective record of the expenditure incurred in the division, during a
year, on each work
A) Register of Works B)Priced Stores Ledger C)Works Abstract D)None of these
49. The entries in the Register of Works are posted from the
A)Stores Ledger B)Contractors” Ledger C)Works Abstract D)None of these
50. Suspense head is subdivided into

A)Stock B)Miscellaneous Works Advances C)Workshop Suspense D)All of these
51. All direct outlays on the jobs executed and on other operations of workshop, are
passed through
A)Stock account B)Miscellaneous Works Advances
C)Workshop Suspense D)None of these
52. Deposits which have been kept under the head “Deposit” and have become time-
barred or unclaimed for its refund/repayment are called
A)Lapsed Deposits B)Unclaimed Deposits C)Expired Deposits D)None of these
53. Non-government works which the PWD is required to undertake are:

A)Deposit Works B)Local Loan Works C)Takavi Works D)All of these
54. A grant for construction of a road should be debited to

A)2202 B)2205 C)3054 D)3604
55. A grant for construction of a school should be debited to

A)2202 B)2205 C)3054 D)3604
56. A grant for construction of a drainage system should be debited to

A)2202 B)2205 C)3054 D)3604
57. Capital Outlay on Public Works is accounted for under the head
A)59 B)2059 C)4059 D)None of these
58. The transactions relating to Takavi Works are recorded under the head
A)8658 B)8059 C)4059 D)8550
59. A standing advance of a fixed sum of money given to an individual to enable him to
make certain classes of disbursements
A)Standing advance B)Works Advance C)Imprest D)None of these
60. Measurment book is maintained in form

A)23 B)24 C)25 D)26
61. Works of construction or maintenance relating to water courses

A)Deposit Works B)Local Loan Works C)Miscellaneous Works D)Takavi Works
62. Running Account bill comprises of (i)Account of work executed (ii)Certificates
(iii)Annexure of Secured Advances(iv)Memorandum of Payments(v)Measurement Book
(vi)Hand receipt
A)(i) to (iii) B)(i) to (iv) C)(ii) to (iv) D)All of these
63. In case of autonomous bodies financed entirely from Government funds ___ percent
of the estimated cost of the work need to be got deposited as advance
A) 33.33 % B) 66.67% C) 50% D)75%
64. A consolidated record of the transactions of a month relating to all Deposit Works of
the Division should be prepared in
A) Form 65 B) Form 70 C) Form 25 D) Form 35
65. Refunds of unexpended balances of completed Deposit works should be

A) treated as expenditure B) shown as minus realisation
B) ignored D) none of these
66.Government accounts are maintained in ………………….parts
a. Four b. six c. 3 d. 2
67. Government accounts are in to divisions consists of :
a. Contingency fund & Public account

b. Consolidated fund & Contingency fund
c. Contingency fund, Proforma accounts, consolidated fund
d. Consolidated fund, Contingency fund and Public Accounts.
68. Consolidated fund of India envisaged in the constitution of India under Article No….
a. Article 266 (2) and (4) b. Article 266 (1) and (3)
c. Article 266 (3) and (4) d. Article 266 (1) and (2)
69. Contingency fund of India created under Article No………….. Of Constitution of India.
a. Article 266 (2) b. Article 267 (2) c. Article 267 (1) d. Article 266 (3)
70. Public account envisaged under Article no-------------------of Constitution of India.

a. Article 266 (1) and (2) b. Article 266 (1) only
c. Article 266 (2) only d. Article 267 (1)
71. Consolidated Fund of India divided into ---------------------------------------parts
a. Three b. Four c. Two d. Five
72. Consolidated Fund of India consists of divisions namely;
a. Revenue Expenditure, Revenue receipts and Capital expenditure

b. Revenue and Capital
c. Capital expenditure, receipts and public debt.
d. Revenue Receipts, Capital Receipts and Loans.
73. Revenue division of Consolidated Fund of India Consists of :

a. Revenue receipts
b. Revenue expenditure
c. Revenue Receipts and expenditure thereof
d. Revenue expenditure and loans receipts
74. Capital division of Consolidated Fund of India Consists of :

a. Capital Receipts and Expenditure
b. Capital Receipts, Revenue Receipts
c. Capital Receipts, Capital Expenditure and Public Debt.
d. Capital Receipts, Capital Expenditure and Public Debt, Loans and Advances.
75. Classification of expenditure under government accounts based on :

a. Sectors b. Divisions c. Groups d. Units
76. Sectoral classification consists __________________main divisions

a. Five b. Four C. three d. two
77. Sectoral classification is based on following divisions, namely:
a. General Services, Social and Community Services

b. General Services, Social and Community Services, Economic Services.
c. General Services, Social and Community Services, Economic Services and grants-in-
aid.
d. Social Services, Community services and Economic Services.
78. Classification of government accounts is based on

a. Ministry b. Department c. Functions d. Activities
79. Classification of Government accounts consists of -------------tier

a. 6 tier b. 7 tier c. 3 tier d. 5 tier
80. Main divisions of classification consists of :
a. Major head, Minor head, Sub head;
b. Minor head, Sub head, Detailed head;
c. Major head, Minor head, Sub head, Detailed head, Object head
d. Major head, detailed head, object head.
81. All moneys received by the Government, as a general rule should be deposited into
bank immediately
a) True b) False
82. The Head of account to which moneys shall be credited and the withdrawal of
moneys there from shall be governed by ……..
a) Treasury Rules b) G.F.R. c) F.R. & S.R. d) G.A.R.
83. It is the duty of the Department concerned to ensure that the receipts and dues of
the Government are correctly and promptly assessed, collected and duly credited to….
a. Contingency Fund of India or Public Account
b. Consolidated Fund of India or Public Account
c. Consolidated Fund of India or Contingency Fund of India
d. None of these
84. Unless specially authorized by any rule by the competent authority, sums shall be
credited as revenue by debit to suspense head
a) True b) False
85. A claim to revenue shall not be remitted or abandoned except with the sanction of
the competent authority
a) True b) False
86. Every Officer incurring or authorizing expenditure from public moneys should be
guided by high standards of …………….
a) Morality b) Decency c) Financial propriety d) Aptness
87. The financial powers of the Government have been delegated to various
subordinate authorities vide………..
a. GFR b) Account Code c) Receipts & Payment Rules d) DFPR
88. All sanctions to the expenditure shall not indicate the details of the provisions in
the relevant grant or appropriation wherefrom such expenditure is to met
a) I agree b) I do not agree
89. All financial sanctions issued by a Department on the basis of which payment is to
be made or authorized by the Accounts Officer should be addressed
a) Accounts Officer b) Controlling Officer c) Head of Department d) none of these
90. In the case of purchase of stores, a sanction shall not lapse at the close of financial
year, if tenders accepted or indent has been placed during that year though payment is
not made
a) Correct b) Incorrect
91. Losses of value not exceeding………need not be reported to Higher

Authorities/Audit Officer/Principal Accounts Officer
a) Rs. 10,000/- b) Rs. 7,000/- c) Rs. 5,000/- d) Rs. 2,000/-
92. In accordance with the provisions of Article…….of Constitution, The Finance

Minister shall lay before both the Houses of Parliament, an Annual Financial Statement
also known as “Budget”
a) 110(2) b)115 c)112(1) d) 114(3)
93. The expenditure estimates shall show separately the sums required by Voted &
Charged, Plan & Non-Plan, and Capital & Revenue
a) True b) False
94. Pending authorization of Parliament of Appropriation Bill, Finance Ministry may

obtain a ……………..to cover the expenditure for one month or such longer period
a) Vote on Credit b) Grant c) Vote on Account d) Temporary Budget
95. Re-appropriation between Grant/Appropriation, Capital & Revenue and Plan &
Non-plan expenditure is admissible
a) True b) False
96. The responsibility for the monthly reconciliation will be of

a)Head of Department b) Head of Office c)Pay & Accounts Officer
d)Head of Department & PAO
97. A Liability Register in form No. GFR-6A should be maintained by……to control over
expenditure
a) Head of Office b) PAO c) Head of Department d) DDO
98. When a need arises to incur unforeseen expenditure in excess of grant and there is
not sufficient time for the voting the Supplementary Grant, an advance
from………….shall be obtained
a) Contingency Fund b) Reserve Fund c) Consolidated Fund d) Public A/c
99. …………is responsible and accountable for financial management of his Ministry
a) Minister b) Secretary c) CCA d) Head of Office
100. Classification of transaction in Government Account has …..tier system

a) four b) Five c) Six d) three
Q.No. Ans Q.No. Ans

1 C 51 C
2 A 52 A
3 A 53 D
4 B 54 C
5 C 55 A
6 A 56 B
7 A 57 C
8 C 58 D
9 D 59 C
10 C 60 A
11 A 61 D
12 C 62 B
13 B 63 A
14 D 64 A
15 D 65 B
16 A 66 C
17 A 67 D
18 B 68 B
19 D 69 C
20 D 70 C
21 D 71 C
22 D 72 B
23 B 73 C
24 B 74 D
25 B 75 A
26 A 76 B
27 B 77 C
28 A 78 C
29 B 79 A
30 C 80 C
31 D 81 A
32 B 82 D
33 C 83 B
34 D 84 B
35 A 85 A
36 B 86 C
37 D 87 D
38 C 88 B
39 A 89 A
40 B 90 A
41 C 91 D
42 B 92 C
43 D 93 A
44 A 94 C
45 A 95 B
46 C 96 D
47 B 97 C
48 A 98 A
49 C 99 B
50 D 100 C

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CASH

Out Of The Four Choices Given, Tick The Correct One:

Q 1: which is not related with the Public Works Department?

Q 2: which is not part of Divisional Accounts in the Public Works Department?

Q 3: which is not part of Sub-Divisional Accounts in the Public Works Department?

Q 4: Estimate of cost of work prepared in PWD is in:

Q 5: What is NIT in terms of CPWA.

Q 6: When Contractor is paid by First and Final Bill entry is to be made in

Q 7: Administrative Approval is taken from

Q 8: Technical Sanction is taken from

Q 9: Which is not a part of Detailed Estimates?

Q 10: NIT units should be required to written as

Q 11: Which is not related to works CPWD:

Q 12: Departmental Charges are levied on

Q 13: Earnest Money Deposit (EMD) is refunded to lowest tenderer

Q 14: Security Deposit (SD) is maximum upto

Q 15: On Account Payment is

Q 16: Secured Advance to Contractors should not exceed

Q 17: Mobilization Advance upper limit is

Q 18: Which is not a Part of Capital Accounts

Q 19: Which is not a part of Government Accounts

Q 20: Which is a part of Public Accounts

Q 21: Which is not a part of Consolidated Fund

Q 22: Suspense and Deposits are the part of

Q 23: In the Heads of Accounts in PWD, the number of Groups are

Q 24: Group II is related with

Q 25: Water Supply and Sanitation is classified under

Q 26: Buildings is classified under

Q 27: Irrigation is classified under

Q 28: GPRA is related with

Q 29: Outlay on Roads and Bridges Comes under head:

Q 30: Suspense Account Head Code is

Q 31 : Civil Deposit Head Code is

Q 32: Cash Remittance Head Code is

Q 33 : Head Code “7610” is related with

Q 34 : Head Code “ 8671” is related with

Q 35: Q 34 : Head Code “0021” is related with

Q 36 : Classify the Head Code of Capital Outlay of Government Housing Building

Q 37: What does not come in the definition of Cash

Q 38: The Validity of a cheque is

Q 39: What does not enter in Cash Book

Q 40: Imprest should not exceed

Q 41: Receipt side of Cash Book has

Q 42 : Unpaid salary of staff for disbursement

Q 43: If cheque expires then period of Revalidation of Cheque is,

Q 44: If temporary advance/Imprest is given in Cash,

Q 45: Head Code “ 0210” is related with

Q 46: The Head code of General Provident Fund is

Q 47 : When Imprest is granted

Q 48: Which is a Compulsory part of Suspense Payments to Contractor

Q 49: Which should not be deducted from Contractor”s Bill

Q 50 : Which is a part of recovery from contractor

Q 51: Secured Advance is prepared in

Q 52 : Running Account Bill (R.A. Bill ) is prepared in

Q 53: Form 26 (CPWA Code) has

Q 54 : Contractor”s Ledger is Kept in

Q 55 : Works Abstract of contractor is kept in

Q 56: Which is not a part of Suspense Account

1. Advance Payment means, payment made in advance.

2. Secured Advance means advance granted to contractor

3. Chief Accounting Authority means.

4. Which of the following statement is true with respect to “Contingencies” (Works).

6. Who amongst the following is/are Direction Officer