PC-8 (Pls update it old)

Financial Rules & Principles of Government Accounts

Receipts & Payments Rule

01) Utilisation of departmental receipts for departmental expenditure is NOT authorized in the
following cases.

a) Cash received by the forest department and utilized in meeting immediate local expenditure
b) Deposits received at a Civil Court and utilized by the court to meet claims for the refund of
such deposits.
c) Tax recovered by Income tax deposit for utilization for payment of contingent expenditure.
d) In the case of Films Divisions to permit payment of commission to commission agents out of
sale proceeds of film for Non-commercial exhibitions in India.

02) Every Government officer who is required to receive Government dues and handle cash
should maintain a cash book in form of

a) GAR 2
b) GAR 3
c) GAR 4
d) GAR 5

03) Unless specially authorized to receive higher amounts in cash departmental officers may
normally receive in each case upto an amount not exceeding:-

a) Rs 100
b) Rs 500
c) Rs 1000
d) Rs 2000

04) The following transactions should be entered in the cash book.

a) Type exception (a) in Rule 13 of Age 9
B) Cheques issued by cheque drawing DDO’s.
c) Type exception (c ) in Rule 13 of Page 9.
d) Cheques drawn by a DDO which are encashable in his capacity an Disbursing officer for
arranging payments in cash.

05) Receipts books are printed in from

a) GAR 6
b) GAR 7
c) GAR 8
d) GAR 9
06) A Bill register should be maintained by all heads of offices in form

a) GAR 8
b) GAR 9
c) GAR10
d) GAR 11

07) Revenue stamp should be affixed for receipt of a bill the net amount of which exceeds.
a) Rs 500
b) Rs 1000
c) Rs 2000
d) Rs 5000

08) Pay and allowances of a Government Servant for a month shall be paid on the

a) Last day of the month

b) Last working day of the month
c) First day of the succeeding month
d) First working of the succeeding month

09) Pay and allowances of Government Servant for the month of March shall be paid on the
a) Last day of March
b) Last Working day of March
c) First day of April
d) First working day of April.

10) Pay and allowances for the part of a month should not be paid before the end of the month in
the following case:

a) When a Government Servant proceeds on transfer to a place out side India from a place in
India
b) When a Government Servant proceeds on Deputation to a place in India from a Place in India
c) When a Government Servant transferred within an office
d) When a Government Servant is transferred from a place outside India to another place outside
India

11) The following allowances shall be exempt from attachment by order of a court:

a)` All kinds of Traveling allowances

b) All House rent Allowances
c) Dearness allowances
d) All of the above
12) The following allowances shall not be exempt from attachment by order of a court

a) Children’s educational Allowance

b) Dearness pay
c) All kinds of conveyance allowances
d) None of the above

13) The Un-disbursed pay & allowances may, at the option of the head of office be retained for
any period not exceeding

a) 3 Months
b) 2 Months
c) 45 Days
d) 1 Month

14) Pay & Allowances claimed on behalf of a deceased Government Servant may be paid only
on production of an indemnity bond in cases where the Gross amount of the claim exceeds.
a) Rs 5,00
b) Rs10,00
c) Rs 20,00
d) Rs 2,50,000

15) The following is not a type of contingent charges

a) Contract Contingency
b) Special Contingency
c) Contingency fund of India
d) Counter signed Contingency

16) The treatment of the following item as deposit is permitted

a) Un-disbursed Pay and Allowance

b) Pension
c) Compensation fines
d) Refunds

17) The net sale proceeds of unclaimed impounded cattle may be kept in deposit for
a) 1 Month
b) 45 Days
c) 2 Months
d) 3 Months

18) In respect of Contingent charges referred to in Rules 114 & 115, the sub vouchers shall be
submitted to the accounts officer if the amount of voucher exceeds

a) Rs 500
b) Rs 1000
c) Rs 1500
d) Rs 2000

19) Accounts officer under Receipts and Payments rules means

a) An Accounts officer is an AG A&E office

b) An Audit officer is an AG Audit office
c) An Accounts officer in Ministry/department of the Government of India
d) The Pay and Accounts officer functioning under the scheme of departmentalization of
Accounts.

20) Head of Office should verify the cash book and record a signed & dated certificates to that
effect .

a) At the beginning of each month

b) At the end of each month
c) At the middle of each month
d) At the beginning of each week

21) All personal claims of Government Servant by way of HRA/DA/TA etc shall be rounded off
to.
a) Next higher rupee
b) Next lower rupee
c) Nearest rupee
d) Nearest Ten rupees

22) Payment on account of pension/Gratuity/Commuted value of pension shall be rounded off to.

a) Next higher rupee

b) Next lower rupee
c) Nearest rupee
d) Nearest Ten rupee

23) Contingent register kept in each office will be as in form

a) GAR24
b) GAR 25
c) GAR26
d) GAR27

24) The period of validity of a cheque shall be

a) 3 Months from the date of issue
b) 3 Months from the month of issue
c) 6 Months from the date of issue
d) 6 Months from the month of issue.

KEY

1c 2b 3a 4d 5a 6b 7d 8b 9d 10c
11d 12d 13a 14b 15c 16c 17d 18a 19d 20b
21c 22a 23d 24b