PC 16 SAS MCQ | CPWA MCQ CHAPTER 2: GENERAL OUTLINES OF SYSTEM OF ACCOUNTS

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  1. The classification of transaction in Government Accounts shall have closer reference to
    (a) Function/Programme/Activity (b) Department/Ministry
    (c) Capital and Revenue (d) Charged and Voted
    Answer

    Answer: A

  2. The classification of transaction in Government Accounts shall have closer reference to function/programme/activity of the Government has been mentioned in
    (a) Rule 10 of GFR, 2005 (b) Rule 29 of R& P Rules, 1983
    (c) Rule 29 of GAR, 1990 (d) Rule 7.10.2 of CPWA Code
    Answer

    Answer: C

  3. When a division undertakes a service on behalf of another division or supplies material to another division, the settlement is resorted through
    (a) Book transfer (b) Settlement by PAO
    (c) Advance payment (d) Debit/credit note
    Answer

    Answer: C

  4. Pick the odd one out
    (a) 2059 (b) 0059
    (c) 4210 (d) 3054
    Answer

    Answer: B

  5. Pick the odd one out
    (a) 0059 (b) 0202
    (c) 4000 (d) 4711
    Answer

    Answer: D

  6. Which denotes cash remittance and settlement between offices rendering accounts to same Accounts Officer
    (a) 8671 (b) 8672
    (c) 8782 (d) 8999
    Answer

    Answer: C

  7. The detailed classification of any Public Work, Major Head that may be introduced for booking of a special expenditure shall be prescribed by
    (a) CAG (b) CGA
    (c) Central Govt. on advice of CAG
    (d) CAG on advice of Central Govt.
    Answer

    Answer: C

  8. The classification and Heads of accounts of Government transactions have been given in
    (a) CPWA Code (b) List of Major & Minor Head
    (c) GAR 1990 (d) Budgetary Estimates
    Answer

    Answer: B

  9. Expenditure incurred on account of payment made after an award has been made a Rule of the Court but prior to the issue of decree is debitable to
    (a) Consolidated Fund of India
    (b) Charged section of Relevant Grant (c) Work Contingency
    (d) Miscellaneous Work Advance
    Answer

    Answer: B

  10. Immediate Assistance to the family of deceased Government servant shall be
    (a) One month Basic+DA subject to maximum Rs. 8000/-
    (b) Two months Basic+DA subject to maximum Rs. 8000/-
    (c) Three months Basic+DA subject to maximum Rs. 8000/-
    (d) Six months Basic+DA subject to maximum Rs. 8000/-
    Answer

    Answer: B

  11. Who is competent to sanction an advance to the family of deceased Government Servant?
    (a) DDO (b) Pay & Accounts Officer
    (c) Head of Office/Department (d) Department/Ministry
    Answer

    Answer: C

  12. Advance to the family of deceased Government Servant shall be adjusted within the period of its sanction
    (a) Two Months (b) Three Months
    (c) Six Months (d) One year
    Answer

    Answer: C

  13. Lump-sum advance to family of deceased Government Servant shall be debited to
    (a) 2059 (b) 8550
    (b) 8011 (d) 8009
    Answer

    Answer: B

  14. If the amount of death benefits is less than the lump-sum advance paid and if the advance is treated as irrevocable, the same should be debited to
    (a) 2059 Miscellaneous Work Advances (b) 2071 Pension
    (c) 2075 Miscellaneous General Services (d) 2205 Social Services
    Answer

    Answer: C

  15. Who is primary disbursing officer of a Division?
    (a) Divisional Accountant (b) Cashier
    (c) Treasury Officer (d) Divisional Officer
    Answer

    Answer: D

  16. Who permits the Divisional Officer through Letter of Credit (LoC) to obtain by cheque on bank, the fund required for all disbursement?
    (a) Pay & Accounts Officer (b) Accountant General
    (c) Chief Controller of Accounts (d) Government concerned
    Answer

    Answer: C

  17. If an officer other the Executive Officer/Engineer is declared DDO, he may be delegated power to draw cheque with the prior approval of
    (a) Pay & Accounts Officer (b) Accountant General
    (c) Chief Controller of Accounts
    (d) Controller General of Accounts
    Answer

    Answer: D

  18. The Account against which the Divisional Officer draws cheques for payment of bills passed by him on the basis of Letter of Credit
    (a) Cash Assignment Number (b) Cheque Assignment Number
    (c) Bank Assignment Number (d) Letter of Credit
    Answer

    Answer: A

  19. Cash Assignment Number to a Divisional Officer is assigned by
    (a) Pay & Accounts Officer (b) Accountant General
    (c) Chief Controller of Accounts
    (d) Controller General of Accounts
    Answer

    Answer: C

  20. Pay and Allowances’ bill of employees recruited in Government service on or after 01.01.2004 and covered by NPS shall be paid by
    (a) By Divisional Officer
    (b) By Pay & Accounts Officer
    (c) By Divisional Officer on PAO’s memo (d) By PAO on bill submitted by DO
    Answer

    Answer: D

  21. Proposal for obtaining of Cash Assignment Number is prepared and sent by
    (a) Divisional Officer (b) Office of DG (Works)
    (c) Pay & Accounts Officer (d) Office of Circle Engineer
    Answer

    Answer: B

  22. Proposal for obtaining of Cash Assignment Number is submitted to
    (a) Pay & Accounts Officer (b) Chief Controller of Accounts
    (c) Controller General of Accounts (d) Comptroller & Auditor General
    Answer

    Answer: C

  23. Proposal for obtaining of Cash Assignment Number is submitted
    (a) Within 30 days of opening of a Division
    (b) Before 30 days of opening of a Division
    (c) Within 45 days of opening of a Division (d) Before 45 days of opening of a Division
Answer

Answer: D

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