Professional Documents
Culture Documents
MCQ-CPWD
MCQ-CPWD
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
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
Ans. b
Ans. c
Ans. d
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
Ans. c
Ans. 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
Ans. c
Ans. d
Ans. d
Ans. b
Ans. b
Ans. a (3.1.3)
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
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
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)
Ans. b (3.2.1)
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
Ans. d (4.2.3)
Ans. c (4.2.2)
Ans. a
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
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. c (4.5.4)
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)
Ans. c (5.2.2)
5. Match the following with range of Major Heads allotted against them.
Ans. b (5.2.4)
Ans. d (5.2.2)
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
d) None of the above.
Ans. c (5.3.2)
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)
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.
Ans. c
5. Details of payment is in respect of lump sum contract are as follows:
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. c (12.2.2 c)
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)
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)
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))
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
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
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.
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.
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
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.
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.
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.
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)
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
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)
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
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
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
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
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
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
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
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
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
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
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
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
a. Four b. six c. 3 d. 2
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)
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
93. The expenditure estimates shall show separately the sums required by Voted &
Charged, Plan & Non-Plan, and Capital & Revenue
a) True b) False
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