Rectification of wrong answers marked in Rahi’s MCQs of CPWD PC 16

Chapter Chapter Name Ques Answer Right Remarks/Reference, if any

No. Given Answer
9/10 Works Accounts 90 B C
2 General Outline of 22 C B Submitted to Chief Controller
Accounts of Accounts and not the CGA.
4 Appropriation and Re- 8 C A&C
appropriation 9 A B Six-tiers arrangement
15 C B In case of capital outlay such
gain or loss is accounted for in
concerned capital head i.e.
4059, 5054, 4701, 4226 etc.
5 Cash 3 D F
7 Transfer Entry 5 D C Both the reasons given are
correct. Hence none is the
incorrect
MSO (A&E) Vol-I 33 A None Correct answer is CPWA 76 in
(Chapter 8: Accounts of case of CPWD and PWA 40 in
Works) case of State PWD.
6 Store 29 D C
12 Suspense to Accounts 15 B C In respect of (iii) the Major Head
Returns of Sub-Divisions will be 2701 or 701 in place of
2059 or 0059. In case of Civil
Branches, whether a Capital
Account is maintained or not all
charges on account of Workshop
be it of capital or revenue nature
shall be accounted under Major
2059.
5 Cash 56 B D Temporary advance is part of
cash. It is recorded in the inner
column. When given Dr.
Person Account Cr. 8782
On adjustment Dr. Work and
Cr. Person Account.
22 Monthly Accounts 63 B C