MCQ ON FOREST ACCOUNT | PC 16 SAS EXAM

MCQ ON FOREST ACCOUNT

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Sub-head, detailed head or unit of grant and appropriations in respect of Forest Accounts will be determined by
(a) CGA (b) CA&G
(C) AG with consultation of State Govt. (d) State Government with Consultation of AG
Answer
Answer: D Reason240
Recoveries or payment made in cash should be treated as
(a) Revenue receipt (b) Service payment
(C) Both (d) None
Answer
Answer: C Reason242
How the book transfer entry in the cash book of a Forest Division is effected
(a) By debiting (b) by crediting
(c) by per contra entry (d) by maintaining in subsidiary records
Answer
Answer: C Reason242
Transaction of the Central Government or of Railways or other Governments is shown by a Forest Division as
(a) By cash/cheque Receipt (b) Book transfer
(c) Advance payment (d) Not shown in the cash book
Answer
Answer: B Reason243
Who makes the necessary adjustment regarding transaction of the Central Government or of Railways or other Governments originating in a Forest Division?
(a) Finance wing of State Govt (b) Accountant General of the concerned state
(C) the governments with whom transaction made
(d) Reserve bank of India
Answer
Answer: B Reason243
No inter-divisional adjustment should be made except under the special order of:
(a) The Accountant General (b) The Conservator
(c) State Government (d) Can not be made under any circumstances
Answer
Answer: C Reason244
Charges on account of general services like establishment, Live Stock and tools and plant should be classified under the sub head
(a) Forest Remittance (b) Establishment/Conservancy and Work (c) Capital Outlays (d) Account of work
Answer
Answer: B Reason246
Charges on account of material purchased for a specific work should be classified under the sub head
(a) Forest Remittance (b) Establishment/Conservancy and Work
(c) Capital Outlays (d) Account of work
Answer
Answer: D Reason246
All sum paid into treasury in cash by a department officer should be debited to Forest Remittance. In case of sum paid into treasury in by cheque by a department officer it
should be debited to
(a) Forest Remittance itself (b) Revenue Deposit
(c) Forest Deposit (d) Not be taken into account
Answer
Answer: A Reason249
Value of all cheque drawn should be shown as once in the following manner
(a) debit to forest remittance (b) Credit to forest remittance
(c) minus credit to forest remittance (d) Minus debit to forest remittance
Answer
Answer: B Reason249
Advance given to a disburser should be ………….. to the account of disburser
(a) Debited (b) Credited
(c) put into suspense (d) No action required
Answer
Answer: A Reason250
When an account of the advance is rendered by the disburser, the amount of expenditure should be credited to forest remittance by…………..to the appropriate sub head of account
classification
(a) Crediting (b) Debiting
(c) Per contra debit (d) Minus crediting
Answer
Answer: C Reason250
Advances to contractors, suppliers and labourers with respect to a work should be accounted as by
(a) debiting to work advances (b) debiting to forest advance (c) debiting to work and conservancy (d) by crediting to work and conservancy
Answer
Answer: A Reason251
Petty advances to
labourer out of the imprest or advance of a subordinate should be classified as
(a) Work advance (b) Forest advance
(c) Work & Conservancy (d) None of the given
Answer
Answer: D Reason252 (Part of cash)
Adjustment of overcharge, when account of the pertaining year is open, by deduction from the bill shall be accounted as
(a) By showing receipt (b) by showing expenditure
(c) by making net amount payable
(d) per showing receipt and expenditure simultaneously
Answer
Answer: C Reason253 (a) (1)
Adjustment of overcharge, when account of the pertaining year is open, other than by deduction from the bill shall be accounted as
(a) By showing receipt (b) by showing expenditure
(c) by making net amount payable
(d) per showing receipt and expenditure simultaneously
Answer
Answer: A Reason253 (a) (2) Recoveries of Service payment
The amount of adjustment of overcharge, when account of the pertaining year is open, other than by deduction from the bill shall be accounted in the account rendered to the
Accountant General
(a) By showing receipt (b) by showing expenditure
(c) by showing net amount payable
(d) per showing minus entry under the original entry
Answer
Answer: D Reason253 (a) (2)
After the close of the account, the adjustment should be treated as
(a) Reduction in expenditure (b) miscellaneous revenue
(c) Forest deposit (d) As advised by the A.G
Answer
Answer: B Reason253 (b)
Earnest money deposited directly to the treasury by the contractor/purchaser/supplier should be treated as
(a) Forest remittance (b) Revenue Receipt
(c) Revenue deposit (d) Work deposit
Answer
Answer: C Reason255
Earnest money deposited directly to the treasury by the contractor/purchaser/supplier should be treated as
(a) Forest remittance (b) Revenue Receipt
(c) Revenue deposit (d) Work deposit
Answer
Answer: C Reason255
Earnest money deposited by the contractor/purchaser/supplier to Forest Division Officer and then remitted to the Treasury should be treated as
(a) Forest remittance (b) Revenue Receipt
(c) Revenue deposit (d) Work deposit
Answer
Answer: C Reason255
Earnest money deposit tendered at auction held at outlying station and received by forest officer shall be accounted for in the forest departmental accounts
(a) Forest remittance (b) Revenue Receipt
(c) Revenue deposit (d) Work deposit
Answer
Answer: C Reason255 Note below
Earnest money deposit tendered at auction held at outlying station and received by forest officer and remitted to the treasury, it should be treated in the treasury account as
(a) Forest remittance (b) Revenue Receipt
(c) Revenue deposit (d) Work deposit
Answer
Answer: A Reason255 Note below
When the cheque is drawn in favour of self or order to replenish the cash chest, the amount of the cheque should once be entered in the cash book without awaiting actual
realisation as
(a) Receipt (b) Expenditure
(c) per contra entry
(d) Not be entered in cash book but should be recorded in the Register of Cheque drawn FA 2
Answer
Answer: A Reason258
When the cheque is drawn in order to be paid away, the amount of the cheque should accounted in the cash book as
(a) Receipt (b) Expenditure
(c) per contra entry
(d) Not be entered in cash book but should be recorded in the Register of Cheque drawn FA 2 & Contractor Ledger FA 4
Answer
Answer: C Reason259
Transaction in which no actual payment or receipt of cash in involved is recorded in the cash book of a Forest Division as
(a) Not to be recorded in the cash book
(b) Debit in cash of receipt and credit in case of payment
(c) Debit in cash of payment and credit in case of receipt (d) by per contra entry
Answer
Answer: D Reason260
If a cancelled/lost/time barred cheque is replaced, the entries recorded in the cash book of Forest Division should be as
(a) Credit side: Amount of cheque cancelled, Receipt side: details of fresh cheque being issued
(b) Receipt side: Amount of cheque cancelled, Credit side: details of fresh cheque being issued
(c) Credit side: Amount of cheque cancelled
(d) Debit side: Amount of cheque cancelled
Answer
Answer: A Reason262 (a)
If a cancelled/lost/time barred cheque is not replaced, the entries recorded in the cash book of Forest Division should be as
(a) Contra entry for amount of cheque cancelled
(b) Receipt side: Amount of cheque cancelled, Credit side: details of fresh cheque being issued
(c) Credit side: Amount of cheque cancelled
(d) Debit side: Amount of cheque cancelled
Answer
Answer: A Reason262 (b)
At the time of verification of cash, any excess or loss should be accounted as
(a) Should be entered at once in the cash book
(b) Should not be entered unless sanction obtained
(c) at the discretion of the Divisional Officer (d) Any of the above
Answer
Answer: A Reason265
Divisional Officer/Officer who renders account to the AG should close his accounts by
(a) Last day of the month (b) Last working day of the month
(c) Last week of the month (d) As prescribed by the Conservator
Answer
Answer: B Reason266
Sub-ordinate officers who renders who renders account to the Divisional Officer should close his accounts by
(a) 26th or such later day but before last day of the month (b) 26th or such earlier day as prescribed by the AG
(c) 27th or such later day but before last day of the month
(b) 27th or such earlier day as prescribed by the AG
Answer
Answer: D Reason266
Sub-ordinate officers who renders who renders account to the Divisional Officer should close his accounts for the Month of March by
(a) Last working day of the March (b) 31st March
(c) Last week but not before 25th (b) 27th or such earlier day
Answer
Answer: B Reason266
A monthly register of cheque drawn on all the treasuries with which the Divisional Forest Officer should be kept in
(a) F.A 1 (b) F.A 2 (c)
F.A 3 (d) F.A 4
Answer
Answer: B Reason267
Method of devising muster roll and its accounting shall be prescribed by:
(a) State Government with the consultation of AG
(b) Divisional Forest Officer with consultation of AG
(c) Conservator with the consultation of State Government
(d) Muster Roll is not maintained in Forest Division
Answer
Answer: A Reason268
Work done under a Lump sum contract in a Forest Division was paid without recording in
Measurement Book, select the correct one
(a) Action is in order (b) Action is not in order
(c) It is at the discretion of DFO (d) Only value of the work be recorded
Answer
Answer: A Reason269
Payment for Work done otherwise than a Lump sum contract in a Forest Division to be made on the basis
(a) Measurement Book (b) Cash Book
(c) Contractors’ & Disbursers’ Ledger (d) Register of works
Answer
Answer: A Reason269
A detailed record of the expenditure relating to each sanctioned works should be kept in a register named Register of Works in
(a) F.A 2 (b) F.A 3
(c) F.A 4 (d) F.A 5
Answer
Answer: B Reason270
Forest Division Officer should submit the completion Report in respect of work executed in a
Forest Division to
(a) Conservator (b) AG/PAO
(c) State Government (d) No such report is submitted
Answer
Answer: A ReasonFootnote F.A 3
Contractors’ & Disbursers’ Ledger is maintained in
(a) F.A 2 (b) F.A 3
(c) F.A 4 (d) F.A 5
Answer
Answer: C Reason272
Find out the correct ones with respect to Contractors’ & Disbursers’ Ledger
(i) Only one accounts should be open with each disbursers
(ii) More than one accounts should be open with each contractor for each work
(iii) All payment including advances made should be credited to contractors’ & Disbursers Ledgers
(iv) Bill passed and amount repaid by contractors’ & Disbursers should be debited to their accounts
(a) All of the above are correct (b) (i) & (ii) are correct
(c) (i) (ii) & (iii) are correct (d) None is correct
Answer
Answer: B Reason272 & 273
Entry in the Contractors’ & Disbursers Ledger is made from the entry made in
(a) Cash Book (d) Register of Revenue & Expenditure
(b) Register of work (d) Register of plus/minus memorandrum
Answer
Answer: A Reason274
Contractors’ & Disbursers Ledgers should be balanced as given
(a) Periodically as convenient (b) Last day of the month
(c) Last day of Financial year (d) As & when work completes
Answer
Answer: B Reason275
Find out the correct ones with respect to Contractors’ & Disbursers’ Ledger
(i) The pages in the Register should be number consecutively
(ii) It should contain an index to the accounts it contains
(iii) Each new account opened should be assigned a number
(iv) The number should be given in consecutive order as they are opened and should run in the same order even a new ledger volume is opened
(a) All of the above are correct (b) (i) & (ii) are correct
(c) (i) (ii) & (iii) are correct (d) None is correct
Answer
Answer: C Reason276
To incorporate the settlements of outstanding and transfer entries pertaining to the preceding year, the accounts for the month of March of a Forest Division should be closed on
or such date as prescribed by the A.G
(a) 15th April (b) 20th May
(c) 1st June (d) 20th June
Answer
Answer: B Reason277
If an error is discovered after the close of month’s account but before the account of March
Supplementary, the correction should be made as follows
(a) My correcting the incorrect entry
(b) By making a fresh entry in current cash book
(c) Correction to be made at the end of the year
(d) Correction can only be made by the A.G
Answer
Answer: B Reason278 (b)
If an error is discovered after the close of March Supplementary and its despatch to the A.G, the correction should be made as follows
(a) My correcting the incorrect entry
(b) by making a fresh entry in current cash book
(c) No correction permitted
(d) Correction required, if any, on the advice of the A.G
Answer
Answer: D Reason278 (c)
No formal correction where the amount of error affecting does not exceed
(a) Rs. 5 (b) Rs. 10
(c) Rs. 25 (d) Rs. 100
Answer
Answer: B Reason278 Note 1
Question No. 47 applicable to
(a) Only Revenue Head
(b) Only Expenditure Head
(b) Both Revenue and Expenditure
(d) Both Revenue (Receipt & Expenditure) and Capital Head
Answer
Answer: C Reason278 Note 1
Correcting Entry in a Forest Division should be made
(a) By the orders of the Divisional Officer (b) By the orders of the Conservators
(b) By the orders of Divisional Accountant (c) By the orders of the A.G
Answer
Answer: A Reason278 Note 3
Where no formal correction is required, rectification of an error should be made as
(a) No noting is required
(b) Making a suitable note in red ink against the incorrect entry in the cash book
(c) A suitable note in red ink in all the accounts concerned
(d) As advised by the A.G
Answer
Answer: C Reason278 (d)
Rectification by plus/minus entry in the cash book of a Forest Division is made for the error
(a) When only one side is affected
(b) When error affects one or more heads on both the side
(c) Can be made in either of the above
(d) Unlike P.W.D no plus/minus adjustment is made in Forest Division
Answer
Answer: A Reason278 Note 2
Conservators and other Forest Officers, other that Divisional Officer are also to submit their Separate accounts to
(a) Accountant General (b) State Government
(c) No separate account is submitted (d) Combined with Division Accounts
Answer
Answer: A Reason280
If accounts of the sub-ordinate officers do not reach Divisional Officers, the accounts of the Month should be
(a) Delayed till all the accounts incorporated
(b) Accounts of the Division should be submitted to A.G on schedule date
(c) Accounts of the subordinate offices to be compiled by the Division itself
(d) None of the above
Answer
Answer: B Reason281
Treatment to accounts of the sub-ordinate officers that could not be incorporated in the
Monthly Accounts of the Division submitted to the A.G will be made as
(a) Incorporated in following month’s accounts
(b) Should be kept open to incorporate in the same month
(c) Incorporated as advised by the Conservator
(d) Incorporated as advised by the A.G
Answer
Answer: A Reason281
Which of the following will be entered in debit side of the cash book
(i) Cheque Drawn
(ii) Expenditure debited in the cash book to 10-Forest
(iii) Expenditure debited in the Cash book to 65-Capital Outlay
(iv) Receipt & Recoveries to be deducted from Capital Outlay
(a) Only (i) (ii) (i) & (iv)
(b) (ii) (iii) & (iv) (iv) All of the above
Answer
Answer: A Reason282 (a) & (b)
Which of the following will be entered in debit side of the cash book
(i) Advances made to contractor & Disbursers
(ii) Recoveries of advances from Contractor & Disbursers
(iii) Refund of Forest Revenue by deduction from Revenue
(iv) Revenue received and credited in Cash Book under X-Forest
(a) Only (i) (ii) (i) & (iv)
(b) (ii) (iii) & (iv) (iv) All of the above
Answer
Answer: C Reason282 (a) & (b)
Form F.A 5 pertains to
(a) Register of Works (d) Contractors’ & Disbursers’ Ledger
(c) Classified abstract of Revenue & Expenditure
(d) Remittance to Bank
Answer
Answer: C Reason283
Indicate whether true or false
In Classified abstract of Revenue & Expenditure, the Expenditure debited to the Head 65- Capital Outlay on Forest is shown separately from that debited to 10- forest
(a) True (b) False
Answer
Answer: A Reason283
All items of revenue & Expenditure should be classified and arranged in the classified abstract of Revenue & Expenditure on
(a) Monthly basis (c) Half-yearly Basis
(c) As & when practicable (d) Yearly basis
Answer
Answer: A Reason283
Classified abstract of Revenue & Expenditure is prepared from
(a) From the entries made in cash book
(b) From Contractors’ & Disbursers’ Ledger
(c) Register of Works
(d) All of the above
Answer
Answer: A Reason283
Schedule of remittance to treasuries should be prepared in Form
(a) F.A 4 (b) F.A. 5
(c) F.A 6 (d) F.A 7
Answer
Answer: C Reason284
A reference to each item of remittance to be made invariably in
(a) Classified abstract of Revenue & Expenditure
(b) Register of Cheque Drawn
(c) Consolidated Treasury Receipt from Treasury
(d) Duly vetted copy of Register of Cheque drawn by A.G
Answer
Answer: C Reason284
Schedules of transaction with other Governments and Railways are prepared in Form
(a) F.A 5 (b) F.A 6
(b) F.A 7 (d) F.A 8
Answer
Answer: C Reason285
Schedules of transaction with other Governments and Railways are prepared
(a) Receipt & Payment Combine (b) Separately for receipt & Payment
(c) Receipt of all the others Governments combined
(d) Payment to all the others Governments combined
Answer
Answer: B Reason285
Schedule of transaction pertaining to Railways s are prepared
(a) Separately (b) Combined with other central Govt.
(b) At the discretion of DFO (c) Ay of the way mentioned above
Answer
Answer: A Reason285
An Abstract of Contractors’ & Disbursers’ Ledger is prepared in Form
(a) F.A 5 (b) F.A 6
(b) F.A 7 (d) F.A 8
Answer
Answer: D Reason286
Which of the following are correct in respect of abstract of Contractors’ & Disbursers’ Ledger
(i) It should be prepared monthly for submission to State Government
(ii) It should be prepared yearly for submission to A.G
(iii) It should be shown in consecutive order first the disbursers’ and then Contractors’
(iv) Grand total should be given at the foot of the abstract
(a) Only (i) (ii) (i) (ii)& (iii)
(b) Only (iv) (iv) All of the above
Answer
Answer: C Reason286
The abstract for the month of March each year should be accompanied by a brief statement explaining the circumstances (including justification & steps taken) in which each items
outstanding for
(a) More than 3 months (b) More than 6 months
(c) More than 12 months (d) More than 3 years
Answer
Answer: C Reason287
Register of cheque drawn F.A 2 is submitted to A.G on
(a) Last day of each month (b) 5th of the following month
(c) 12th of following month (d) Not submitted
Answer
Answer: D Reason288 a copy of register is sent
Divisional Forest Officer is submit the monthly .account to A.G by
(a) Last day of the month (b) Last working day of the month
(c) by 5th of following month (d) by 10th of following month
Answer
Answer: C Reason288
Following documents are submitted to the A.G in monthly account
(i) Register of cheque drawn
(ii) Monthly cash account
(iii) Classified abstract of Revenue & Expenditure
(iv) Schedule of remittance to treasuries
(v) Schedules of transaction with other Governments and Railways
(vi) Abstract of Contractors’ & Disbursers’ Ledger
(a) All of the above (b) All except (i)
(b) (iiii) (iv) (v) & (vi) (d) All except (iii)
Answer
Answer: B Reason288
Indicate whether true or false
Documents submitted with Monthly Accounts should accompanied by all vouchers
(a) True (b) False
Answer
Answer: B Reason290 Voucher exceeding Rs. 25/-
The entry in the account in respect of payment on muster roll should be supported by
(a) A copy of Muster Roll
(b) A voucher setting forth the brief particular of works & certificate of disbursing officer (c) A certificate of Divisional Officer
(d) Both b & c
Answer
Answer: B Reason288
A payment voucher is exempted from being submitted to AG along with monthly accounts only when the amount of voucher does not exceed
(a) Rs. 10 (b) Rs. 25
(b) Rs. 100 (c) Rs. 1000
Answer
Answer: B Reason290
Divisional Officer has to submit monthly account to the A.G by 5th of the following month but he has been authorised a few days’ delay. By which date the account should be
despatched without justifying the reason for such delay:
(a) by 7th of the month (b) by 10th of the month
(c) by 12th of the month (d) by 15th of the month
Answer
Answer: B Reason292
As regard the accounts for the month of March, the Schedule and correcting entry regarding transactions with other Governments and Railways should invariably be despatched so as
to reach the A.G not later than
(a) 5th & 10th April respectively (b) 7th & 12th April respectively
(b) 10th & 15th April respectively (d) 20th & 25th April respectively
Answer
Answer: B Reason293
For the month of March, the supplementary account in the Form F.A 1 should be submitted to the A.G so as to reach him by
(a) 20th May (b) 1st June
(c) 5th June (d) 7th June
Answer
Answer: B Reason294
When Divisional Officer is on tour and can not sign the required certificates, these certificates should be signed by
(a) Assistant Divisional Officer (b) Head Clerk/other official authorised by Govt.
(b) Conservator (d) Shall be signed by DFO on his return
Answer
Answer: B Reason295
When Divisional Officer is on tour and can not sign the required certificates, on his return he has to submit a report regarding examination of accounts in form
(a) F.A 1 (b) PWA 47
(b) as prescribed by the Govt. (d) as prescribed by the A.G
Answer
Answer: D Reason295
Other than ordinary accounts, the DFO should submit other accounts of revenue due & outstanding and of timber and other transaction should be submitted from time to time as
require to
(a) Conservator (b) State Government
(c) The Accountant General (d) No such account to be submitted.
Answer
Answer: C Reason296
Which of the following document may be submitted the A.G through the Conservator
(a) The Monthly Cash Account (b) Schedule of remittance to treasuries
(c) Classified abstract of Revenue and Expenditure
(d) Abstract of the Contractors’ and Disbursers’ Ledger
Answer
Answer: D Reason297
Who among the following may authorise submission of abstract of the Contractors’ and Disbursers’ Ledger through conservator
(a) The Accountant General (b) The State Government (c) The A.G with prior orders of the Govt.
(d) The State Government with consultation of the A.G
Answer
Answer: B Reason297
Within how many days of the receipt of abstracts from the DFO, the conservator has to pass them the A.G
(a) 5 days (b) 7 days
(c) 10 days (d) 15 days
Answer
Answer: C Reason297
Each item entered in the Cash Book under the Head “Forest/Work Advance should be posted at once in
(a) Register of cheque drawn (b) Register of Work
(b) Contractor/Disburser Ledge (d) Register of Advance
Answer
Answer: C Reason274
Vouchers of following accounts are to be submitted to AG even if the amount does not exceed Rs. 25/-
(a) Salary, TA & Refund of Adv (b) Book Transfer
(c) Both (d) None
Answer
Answer: C Reason290
Submission of Abstract of Contractors’/Disbursers’ Ledger through Conservator to the A.G is mainly to ensure that
(a) Report is submitted timely (b) Report being submitted are correctly prepared
(c) Outstanding balance are cleared timely
(d) All of the above