Civil Accounts Manual, (Chapter 1)

1. Which Article of the Constitution provides for the maintenance of

Government Accounts?

(a) Article 149 (b) Article150

(c) Article 151 (d) Article 152

2. When was made the departmentalisation of Accounts?

(a) 1974 (b) 1975 (c) 1976 (d) 1977

3. The Accounts of which Government body of the followings is not

compiled by the Comptroller and Auditor General of India?

(a) Union Territory Administration of Puducherry

(b) Indian Audit and Accounts Department

(c) Union Territory Administration of Chandigarh

(d) Union Territory Administration of Dadra Nagar Haveli

4. Whom has been entrusted the responsibility for compiling the accounts
of Union Government (Civil)?

(a) Comptroller and Auditor General of India

(b) Controller General of Accounts

(c) Principal Accounts Officer

(d) Reserve Bank of India

5. Where has been mentioned or listed the functions of the Controller

General of Accounts? www.thundersbare.net.

(a) Government Accounting Rules, 1990 (b) General Financial

Rules, 2017

(c) Allocation of Business Rules, 1961 (d) Civil Accounts Manual

6. ICAS stands for what in terms of Civil Accounts Manual?

(a) International Civil Accounts Service

(b) Isolated Civil Accounts Service

(c) Institute of Charted Accountant of Service

(d) Indian Civil Accounts Service

7. Who is primarily responsible for controlling of all expenditures and

accounting matters in the Civil Ministries of Union Government?

(a) International Civil Accounts Service (b) Isolated Civil Accounts

Service

(c) Indian Civil Accounts Service (d) Institute of Charted Accountants of

Service

8. Which rules have the designated functions to be carried by ICAS Officers?

(a) Government Accounting Rules, 1990 (b) General Financial Rules,

2017

(c) Allocation of Business Rules, 1961 (d) Civil Accounts Manual

9. Which one of the followings is not the responsibility of the Controller

General of Accounts?

(a) Coordination with Ministries in administration and interpretation of

rules regarding Group 'C' and 'D' staff of the Central Civil Accounts Service

(b) Holding of Departmental examinations to maintain the requisite

standard of technical expertise for accounting work in the
Ministries/Departments

(c) Revising Treasury Rules, Account Codes and provisions of General

Financial Rules in so far as they relate to the form and system of accounts
(d) Compiling the accounts of the Union and each State from initial &
subsidiary accounts rendered to audit & accounts offices under his control
by treasuries, offices or Departments responsible for keeping of such
accounts

10. Who is the Chief Accounting Authority of any Ministry / Department?

(a) concerned Financial Advisor of the Ministry / Department

(b) concerned Secretary of the Ministry / Department

(c) concerned Chief Accounts Officer of the Ministry / Department

(d) concerned Principal Accounts Officer of the Ministry / Department

11. The Financial Adviser works for and on behalf of............

(a) Chief Accounting Authority (b) Chief Accounts Officer

(c) Principal Accounts Officer (d) Chief Administrative Officer

Note: Secretary of any Ministry / Department is the Chief Accounting

Authority of that Ministry / Department

12. Pr. CCA stands for what in terms of Civil Accounts Manual?

(a) Principal Chief Controller of Administration

(b) Principal Change Controller of Accounts

(c) Principal Chief Controller of Accounts

(d) None of these

13. Who is responsible for under the scheme of departmentalization to

prepare Budget Estimates, Revised Estimates etc?

(a) Secretary of Ministry / Department concerned

(b) Chief Controller of Accounts of the Ministry Department

(c) Principal Chief Controller of Accounts of the Ministry / Department

(d) Financial Adviser of the Ministry / Department

14. A Principal Accounts office functions under whose?

(a) Principal Accounts Officer

(b) Chief Administrative Officer of the Ministry / Department

(c) Account Officer of the Ministry Department

(d) Audit Officer of the Ministry / Department

15. Which one of the followings is not executed by Principal Accounts

Officer?

(a) Consolidation of the accounts of the Ministry / Department in the

manner prescribed by Controller General of Accounts

(b) Coordination with Ministrinistration and interpretation of rules

regarding Group 'C' and 'D' Staff of the Central Civil Accounts Service

(c) Payment of loans and Grants to State Govt through RBI and wherever it
has a drawing account, payment from it to UT Governments/
Administration

(d) Maintaining Appropriation Audit Register for the Ministry / Department

as a whole, in order to watch the progress of expenditure under the various
Grants operated on by the Ministry Department

16. What do you mean DDO in terms of Civil Accounts Manual?

(a) Drawing and Disbursing Office

(b) Designated Detention Officer

(c) Disbursing and Drawing Officer

(d) Drawing and Disbursing Officer

17. Whose approval is to be obtained for creation or re-organisation of a

new Pay and Accounts Office?
(a) Principal Accounts Officer

(b) Comptroller and Auditor General

(c) Controller General of Accounts

(d) Principal Chief Controller of Accounts

18. Which one of the followings is not executed by Pr. CAAS/CAAS/CAS?

(a) Outcome Budget

(b) Performance Budget

(c) Human Resource Development

(d) Accounts and Audit

19. Pr. CAAS/CAAS/CAs are not responsible for which one of the
followings?

(a) Holding of Departmental Examinations

(b) Financial Management System

(c) Expenditure and Cash Management

(d) Non-Tax Receipts

20. Pr. CAAS/CAAS/CAs are responsible for

(a) Monitoring of Assets & Liabilities (b) Internal Audit/Performance Audit

(c) Receipts, Payments and Accounts (d) All of these

21. From where does the Principal Account Officer obtain supply of cheque
books required for use by the Pay and Accounts offices?

(a) Central Stamp Store, ISP, Nasik Road

(b) Central Stamp Store, ISP, Nasik Road or the accredited bank concerned
wherever so authorized by the Controller General of Accounts
(c) Central Stamp Store, ISP, Nasik Road or the accredited bank concerned

(d) Central Accounts Section, Nagpur

22. Who obtains supply of cheque books required for use by the Pay and
Accounts Offices?

(a) PAO (b) CAA (c) Pr. CAA (d) CGA

23. Who obtains supply of cheque books required for use by the Pay and
Accounts Offices?

(a) PAO (b) CAA (c) Pr. CAA (d) CGA

24. In case of a PAO is going on leave, a substitute is to be normally

arranged by whom to sign the cheques?

(a) Pr. CCA (b) CCA (c) CA (d) All of these

25. When are ordinarily Cheques crossed and marked Account Payee' as a
safeguard against fraudulent payment?

(a) If non-salary cheques in excess of Rs.1,000/- and salary cheques in

excess of Rs. 1,500/-

(b) If non-salary cheques in excess of Rs.500/- and salary cheques in excess

of Rs.1,000/-

(c) If non-salary cheques in excess of Rs.1,000/- and salary cheques in

excess of Rs.10,000/-

(d) If non-salary cheques in excess of Rs.1,000/- and salary cheques in

excess of Rs.500/-

26. The payment scroll will be prepared by the paying branch of the bank
separately for each Account Holder in.

(a) Triplicate (b) Quadruplicate (c) Duplicate (d) Quintuplicate

27. How many copies) of the scroll are sent to the DDO concerned by the
paying branch of the Bank?

(a) One (b) Two (c) Three (d) Four

28. How many copies of the scroll are retained by branches for their
records?

(a) Two (b) One (c) Four (d) Three

29. Who carries out verification from his records, and then certifies return
the duplicate of the scroll within 24 hours to the 'Focal Point Branch'?

(a) Paying Branch of the Bank (b) Account Officer

(c) Focal Point Branch (d) PAO

30. The Register of Cheque Delivered' is maintained by PAO in form.........?

(a) CAM-9 (b) CAM-10 (c) CAM-11 (d) CAM-12

31. Which office maintains 'a Register Cheque Delivered' in form CAM-11?

(a) PAO (b) Pr. AO (c) Pr. CAA (d) CPAO

Note: PAO means Pay and Accounts Officer/Office as per CAM

32. Where is promptly taken up any discrepancy noticed by PAO for

rectification by means of an 'Error Scroll"?

(a) Paying Branch of the Bank (b) Focal Point Branch

(c) Account Officer (d) PAO

33. What is the form of 'Register of Public / Private Sector Bank

Suspense?

(a) CAM-14 (b) CAM-15 (C) CAM-16 (d) CAM-17

34. In case of the cheque drawing DDO, the challan will be prepared
in.......?
(a) Quadruplicate (b) Quintuplicate (c) Duplicate (d)
Triplicate

35. In which form of CAM is prepared monthly ‘Reconciliation

Statement of Receipts Deposited' into the Bank by Cheque Drawing
DDO?

(a) CAM-23 (b) CAM-22 (c) CAM-25 (d) CAM-24

36. What is the form number in which 'The Register of Valuable'

maintained?

(a) CAM-16 (b) CAM-17 (c) CAM-18 (d) CAM-19

37. How is effected the Payments of Loans and Grants to State

Government and Repayments of Loans/Payment of Interest by State
Government?

(a) By issue of advices to any Branch of Reserve Bank

(b) By issue of advices to any Bank nominated by Reserve Bank

(c) By issue of advices to Central Account Section of RBI, Nagpur

(d) By issue of orders to Central Account Section of RBI, Nagpur

38. What is the form of 'Register of Reserve Bank Deposit-Part-II' under

kept?

(a) CAM-52A (b) CAM-52B (c) CAM-17A (d) CAM-18

39. 'The Register of Reserve Bank Deposit' is maintained in the form

of......?

(a) CAM 52A (b) CAM 17A (c)CAM 52B (a) CAM 18

40. Where is maintained a 'Register of Advices'?

(a) CAS, Nagpur (b) Pr. AO (c) Focal Point Branch (d) PAO

41. In which form is 'The Register of Advices' maintained?

(a) CAM-62 (b) CAM-63 (c) CAM-64 (d) CAM-65

42. Who / Which one of the followings maintains a separate Proforma

Account called 'Departmentalised Ministries' Account?

(a) PAO (b) Focal Point Branch (c) CAS, Nagpur (d)
Pr. AO

43. Who is responsible for clearance from the Public/Nominated

(Private Sector) Bank Suspense head, the figures reported by CAS, RBI,
Nagpur?

(a) Pr. AO (b) PAO (c) CCA (d) CPAO

44. Who makes final adjustments for transferring the amount from the
head '8675'-Deposit with Reserve Bank to 8999-Cash Balance?

(a) CAS, Nagpur (b) Pr. CAA (c) CCA (d) CGA