________________________________________________________________________________________________

OBJECTIVE QUESTIONS OF CPWD

Administrative approval denotes the __________________________
formal
1. by the administrative department concerned of the proposals for
acceptance
incurring expenditure in the Public Works Department.

In Public Works Department, the term Accounts Officer denotes the

Chief
head of the accounts formation, namely
2. Controller of
__________________________ to whom the accounts of the division
Accounts
are rendered.

Works Contingencies indicates the ______________ expenses of a

3. miscellaneous character, which cannot be appropriately be classied Incidental
under any distinct sub-head or work.

Intermediate payment means a disbursement of any kind on a running Advance

account, not being the final payment. Besides on account payment, it payment,
4.
includes ________________ and __________________ or a Secured
combination of these. Advance
Local loan works means works executed by the Public Works
Department on behalf of Muncipalities, Port Trust or other Corporation, Loan given
5.
when the cost of the works is to form part of by Govt
___________________________.
Handling
charges &
6. Issue rate includes ________________ and ______________. Storage
charges.

Issue rate is normally reviewed and fixed at the begening

7.
_____________________________. of a year

Secured advance is a term applied to an advance made on the Security

8.
______________ of material of _______________ nature. imperishable

The ______ percentage of storage charges are applicable on stock

9. Nil
declared surplus and returned back to stores from the work.

Technical sanction denotes the order of competent authority sanctioning

Detailed
10. the ____________________ of the cost of a work of construction or
estimate
repair.

The transactions of Public Works are grouped under expenditure, Suspense &
11.
revenue, remittance and ____________________________ heads. deposit

_____________________ will be treated as primary Disbursing Officer Divisional

12.
of the Division. Officer

In Public Works setup, the ____________________ will be assigned a Divisional

13.
letter of credit. Officer

The record of a transaction of receipt or expenditure should always be Final, debt,

14. made at once under the _______, ______, __________ or deposit or
______________ head to which it pertains. remittance
If the record of transaction of a receipt or expenditure cannot be Deposit,
15.
ascertained at once then the transaction should be classified Misc. PW
________________________________________________________________________________________________
Page 1 of 15
________________________________________________________________________________________________
temporarily under _______________if it is a receipt or under
Advance
____________________ if a charge.

The Divisional Officer is responsible for submission of his accounts to Accounts

16.
_____________ for audit and for incorporation in the general accounts. Officer

To assist the Divisional Officers in the discharge of their responsibilities, Divisional

17
the accounting organization will post a ____________________. Accountant

Accountant,
Internal
The three fold duties of Divisional Accountant are ________________,
18. checker,
_________________ and __________________.
Financial
assitant
The Divisional Accountant is treated as the _______________ of the
Senior
19. office establishment of the division though his position is analogous to
member
that a SDO.

The Divisional Accoutant is required to inspect periodically the accounts

Initial
20. records of Sub-Divisional Officers and to check a percentage of
accounts
___________________.

Audit notes/
The results of audit/inspection are communicated to the Divisional
21. Inspection
Officer in the form of _________________________________.
reports

Expenditure on a work cannot be incurred unless a ___________

22. Sanction
authorizing the expenditure was obtained.

Trasfer of funds from one primary unit of appropriation to another is Re-

23.
called ______________. Appropriation

Reappropriation of funds is permissible before the close of Financial

24.
___________________. year

It is an important function of the Divisional Officer to keep a constant Register of

watch over the progress of expenditure. The progress of expenditure works,
25.
can be watched individually month by month through ___________, Contingent
__________________ and other relevant accounts. register

For the purpose of financial control and statistical convenience, the sub-
26. dvisions into which the total cost of work is divided are known as Sub-heads
______________.

In case of large work consisting of several smaller works or groups, the

27. distinct terms used to each small work or group is known as Sub-work
________________.
In order to cover the expenditure incurred which do not enter the book
Supervision
28. value of stock material, the charges that are leviable are called
charges
_______________.
All cash transactions of the division shall pass through
29. Cash Book
_______________.
Every Government Officer is _____________ responsible for the money
Personally
30. which passes through his hands and for the prompt record of receipts
Correctness
and payments in the prescribed accounts as well as for the
________________________________________________________________________________________________
Page 2 of 15
________________________________________________________________________________________________
____________ of the account in every respect.

The private cash or accounts of the members of the department should

31. Mixed up
not be ______________ with the public cash or accounts.

A Government Officer supplied with funds for expenditure shall be

Accounts
32. responsible for such funds until an account of them has been rendered
Officer
to the satisfaction of the ____________________________ concerned.

The Divisional Officer should keep a close watch over the drawals and
should take prompt action for the renewal of the Letter of
33.
______________________ by assignment of additional funds by Pay credit
and Accounts Officer.

With certain exceptions, the ________________ of departmental

34. Appropriation
receipts to expenditure in the department is strictly prohibited.

Undisbursed balances of cash obtained for disbursement to officer and

departmental
35. staff may be kept in the ___________________, but they should not be
cash chests
mixed with the regular cash balances of the department.

The employment of _________________ officials to fetch or carry

36. Group ‘D’
money should be discouraged.

Except petty payments, all payments shall be made only by

37. Cheques
____________.

The DDO is authorized to draw cheques for the minimum of cash Disburse-
38.
actually required to meet ___________________. ments

Cheque shall be payable at any time within __________ months after

39. Three
the month of issue.

A cheque issued on 01-03-2011 is payable at any time up to

40. 30-06-2011
____________.

Whenever a new cheque book is brought in to use, the Divisional

Officer should intimate the number of the cheque book and the serial
41. Bank & PAO
numbers of the cheque forms contained therein to the ______ as well
as to the _____________________.

In every case where request for issue of fresh cheque is received, the
acknowled-
42. Divisional Officer shall insist for _____________________ of bank
gement
authorities on stop payment order.

When the request for issue of fresh cheque is received after one year of
43. its issuance, the Divisional Officer may ____________ upon the not insist
acknowledgement of bank authorities on the stop payment order.
In cases where the cheque was not presented before its expiry, a
44. Fresh cheque
______________ may be issued in lieu of time barred cheque.

________________________________________________________________________________________________
Page 3 of 15
________________________________________________________________________________________________

When it is necessary to cancel a cheque before its issue, its

Dated
45. cancellation must be recorded with _________________ on the
signature
counterfoil and the cheque must be destroyed.

In cases where the cheques drawn are cancelled, the entries in the
46. Reversed
accounts should be suitably ______________.

When money is received by a Government Officer on behalf of

47. Government, it should ___________ be brought to the account in the At once
Cash Book.

The Government Officer autorised to receive money on behalf of

48. Receipt
Government shall grant a ______________ to the payer.

Earnest money deposits submitted by the contractors whose tenders

49. are rejected on the same day are ______________ from passing Exempt
through the divisional accounts.

In cases where EMD was received prior to the date fixed for opening
50. the tenders, the same shall be __________ the divisional accounts for brought to
returning subsequently.

Cheques of private individuals if accepted in payment of Government

51. Cash
dues should be treated as ____________.

When private cheques are sent to bank for encashment, an entry

52. 8 (eight)
should be made in column _______ of cash book.

When cheques accepted from private individuals are dishonoured on

53. presentation to the banks, the original entries on both the sides of the minus entries
cash book should be written back by ________________.

No Government Officer may issue _________________________ of

Duplicates or
54. receipts granted for money received on the allegation that the originals
copies
have been lost.

If a Government Officer who is not in-charge of cash book receives

money on behalf of Government, in exceptional circumstances, she
55. Pay or remit
should _____________ it, at the earliest opportunity, to the nearest
officer having a cash book or direct into accredited bank.

The Divisional Officer may utilize cash receipts for current expenditure
to avoid obtaining fresh cash by cheques. However, before the
56.
__________________ he must sent to the bank a cheque for the end of month
amount thus utilized drawn in his own favour and endorsed by himself.

Payment to suppliers of stores by Bank drafts is ______________ at

57. Permissible
the reuest of suppliers at Government cost.

58. No cheque should be drawn until it is intended to be ___________. Paid

Drawal of cheques and depositing them in the cash chest at the close of
Serious
59. Financial year for the purpose of showing the full amount of grant as
irregularity
utilized shall be treated as a ________________________.
Payments due to contractors may, if so desired by them can be -
Credited
60. ___________ bank accounts instead of direct payment to contractors
direct to their
after following certain procedure.

________________________________________________________________________________________________
Page 4 of 15
________________________________________________________________________________________________
Every payment including repayment of money previously lodged with
61. Voucher
Government must be supported by a ______________.
Every voucher shall consist full and clear particulars of the claim and all
62. information necessary for its proper ______________ and identification Classification
in the accounts.
Every voucher must bear a _____ order signed and dated by the
63. Pay
responsible Disbursing Officer.

The Pay order of every voucher shall specify the amount payable in Words &
64.
__________ and ____________. figures

All paid vouches must be stamped __________ or cancelled so that

65. Paid
they cannot be used for the second time.
Every payment made shall be acknowledged by the payee. When the
payee signs in an Indian script, he should be required to note the International
66.
amount acknowledged in the script in the ______________ in his own numerals
handwriting.
In case of bills of staff desiring payment by cash, _______ cheque
67. Self
should be drawn by the Divisional Officer.

68. The cash book shall be __________ and closed every month. Balanced

If a mistake is discovered before Cash Book is closed, it should be

69. Red ink
corrected by inserting the correct figure in ______________.

If a mistake is discovered after Cash Book is closed, it should be Transfer

70.
corrected by way of _____________________. entry

The actual cash balance in chest should be counted on Last working

71.
_________________ of each month. day

When cash counted was found in excess of balance as per cash book,
Revenue
72. the same shall be treated as ______________ and credited to Public
receipt
Works Deposits.
When cash counted was found short of balance as per cash book, the
73. same shall be treated as ____________ and debited to Miscellaneous Expenditure
Works Advance.
An imprest is a _____________ advance of a fixed sum of money given
74. Standing
to an individual to enable him to make certain classes of disbursement.

The maximum amount of Imprest that can be sanctioned to an Five

75.
individual is rupees ___________________. thousand
While recouping impest if any amount is found objectionable, the same
shall be treated as item ‘awaiting adjustment in imprest account’ and full Misc. Works
76.
impest should be recouped duly classifying the objected amount to Advance
_____.
The imprest holder is responsible for the safe custody of imprest money
Cash or
77. and he must at all times be ready to produce the total amount of the
vouchers
imprest either in ____________or ___________.

78. Temporary advance is granted to make __________ payments. Specific

As soon as
79. Temporary advance shall be closed _________________.
possible
________________________________________________________________________________________________
Page 5 of 15
________________________________________________________________________________________________

Cheque books must be kept under lock and key in the personal cutody Divisional
80.
of _____________. officer

The general administratin of the stores of a division is vested in the

Their
81. Divisinal Office which include acquisition of stores, their custody and
disposal
distribution and __________________.

The accounts of the stores are based on the fundamental principle that
82. the cost of their acquisition should be __________ the particular work Debited to
for which they are required.

The cost of tools and plant for the general use of the division shall to Machinery &
83.
debited to the minor head _______________ equipment

Specific items of tools and plant which are required for specific work are Work
84.
debited to the _______________. concerned

Materials
The stores of the public works department are divided into Stock, Tools
85. charged to
and Plant, Road metal and ____________________.
works
A numerical or quantity account of receipts, issues and _________ has
86. Balances
to be maintained for all stores, even though debited to final heads.

In order to ensure accuracy of posting of all transactions and to facilitate Priced

87. the preparation and valuation of indents, the divisional office shall Vocabulary of
prepare __________________________. stores

In Priced Vocabulary of Stores, the ____________ shall be filled in by

88. the divisions concerned who should circulate them for use by other Issue rates
Divisions obtraining supply of stores from them.
Goods
The record of the detailed count or measurement or weighment of all
89. received
materials should be kept in the ____________________.
sheet
The total of number or quantity received in the stores should also be
90. Bin card
entered in ________________.

Divisional/
Valid acknowledgement for the supply of stores received at thestores
91. subdivisional
has to signed by the _______________ or ___________________
officer

Storekeeper/
Departmental acknowledge for receipt of stores shall be called upon
92. Secion officer
from the ___________________ or _____________________.
concerned.

Goods received sheet shall be prepared in

93. Triplicate
_______________________.

Goods
Payments for all stock received are made on the bais of entries
94. received
recorded in the ______________________.
sheets

______________ may be issued from stock for use on work, for

95. dispatch to other sub-divisions, for sale to contractors, employees, other Materials
persons or local bodies.

96. Indents will be prepared in the form of booklets duly machine numbered Quintuplicate
________________________________________________________________________________________________
Page 6 of 15
________________________________________________________________________________________________
and should be prepared in _________________.

In order to keep watch on the materials issued to works, a register in

97. Form._________ is kept to avoid excessive issue of materials to 35
contractors and to keep a watch over the issues.

A chronological record of the receipts, issues and the running balances

98. Bind card
of each article of stock will be kept in the ________________.
Bin cards will be kept at ______________where the materials are
99. the place
stored.
As soon as a Bin Card is completed, ti should be Returned to
100 ____________________ after carrying over the balance to the new divisional
card. office
101 Payments to suppliers can be made only by _____________ Cheque

The issue rate is fixed on the principle that the cost to be charged to
works on which the materials are to be used should approximately
102 Profit or loss
equal to the actual cost of the stores and that there may be no ultimate
_________________ in the stock accounts.
If the issue rate of an article of stock is appreciably less than the market
103 rate then issues to contractors and sales shall be made at Market rates
___________.
If the issue rate an article of stock is appreciably less than the market
Higher than
104. rate then issues to other divisions and departments may be made a rate
issue rate
_______________.

To record the day by day transactions relating to each item of stock, Priced stores
105.
____________ will be maintained in the divisional office. ledger

Receipt on
At the end of the year, during valuation of stores, if excess is found the
106. capital
same will be treated as ______________.
account

At the end of the year, during valuation of stores, if shortages are found Losses on
107
the same will be treated as ______________________. stock

________________ will review the profit & loss on stock and if found
Divisional
108. that the issue rates need revision, the same will be put up to the
Accountant
Divisional Officer for revision.

The physical verification of stores shall be conducted atleast once in a

109. Year
____________.

The value of stores found surplus during physical verification of stores Revenue
110.
shall be treated as ____________________ receipt

The value of deficit in stores found during physical verification shall be Misc. works
111.
debited to ____________________. advance

The entries intended to transfer an item of receipt or charge from the

Transfer
112. account of a work in progress or a regular head of account to the
entry
account of another work or head is known as _________________.

If the item which properly belongs to a revenue or expenditure head is The accounts
113.
wrongly classified under another revenue or expenditure head in the of the year
________________________________________________________________________________________________
Page 7 of 15
________________________________________________________________________________________________
accounts, the errory may be corrected by proposing transfer entry,
are closed
before ________________________.
An error which affects a debt, deposit, suspense or remittance head
114 Old and small
must be corrected by transfer, however _______________ it may be.

When a correction is permissible it should be made by a formal transfer

115. entry, but when it is not permissible a _______________ of it should be Suitable note
made in the account concerned.

No transfer entry should be made from one sub-head to another in the

Divisional
116. accounts of a work except on the authority of a formal Transfer Entry
Officer
Order prepared and approved by the ______________.
The initial records upon which public works accounts of works are Work
117. based are Muster Roll, Measurement Books and charged estt.
___________________. Bills.
Payments for all work done otherwise than by daily labour and for all
Measurement
118. supplies required for specific works are made on the basis of
books
measurements recorded in the ________________.

___________ measurement books are prepared in order to facilitate the

119. preparation of estimates for periodical repairs etc. in respect of a Standard
finished work.

120. Mobilization advance is paid on ______________. Hand receipt

Mobilization advance can be granted against the plant and machinery in

121. repsect of capital intensive work whose cost estimate put to tender is 2 crores
more than _________________.

Secured advance can be granted up to a maximum of __________ of

122. 90%
the assessed value.

A list of works being executed by the division together with their Register of
123.
progressive expenditure is posted in _____________________. works
The progressive expenditure of a work with reference to its estimate
Works
124. and sub-heads is maintained in the divisional office through
abstract
_____________,
A personal account of every contractor shall be maintained, whether or
Contractors
125. not a formal contract has been entered into with him in the form of
ledger
_________________ to be maintained in the divisional office.

Normally, the transactions relating to ______________ bill need not be

126. First & final
entered in the contractor’s ledger.

Expenditure on inaguaration ceremony of a work shall be debited to Work

127.
_______________. concerned
Sale proceeds of surplus material borne on work site account shall be Work
128.
credited to ___________________. concerned
A contract, where the contractor agrees to complete a work with all its
Lumpsum
129. contingencies in accordance with the drawings and specifications for
contract
fixed sum is called ____________________.
In a lumpsum contract, all on-account payments made to the contractor Advance
130.
shall be treated as __________________. payments

________________________________________________________________________________________________
Page 8 of 15
________________________________________________________________________________________________
When materials are received from a supplier or from another division or Stock under
131. department in India or abroad, their value should be credited to functional
___________________, if payment is made in the same month. major head
When materials are received from a supplier or from another division or Material
department in India or abroad, their value should be credited to purchase
132.
___________________, if payment was arranged on closing the settlement
account of the month. suspense a/c
Interest
Deposit transactions in Public Works Department are classified as
133. bearing
public works deposits and __________________.
securities

Deposits less than twenty five rupees shall be lapsed and credited to
One whole
134. Government as lapsed deposits on completion of _________________
year
after they became due.

Deposits amounting to twenty five rupees and above shall be lapsed Three
135. and credited to Government as lapsed deposits on completion of complete
_________________ after they became due. account year

Before the amount of deposit is credited to Government as revenue, the

original realization should be traced and reference to the credit should Double or
136. be so recorded against the original entry in the cash book and other erroneous
accounts as to make the entertainment of a ______________ claim
______________ impossible.
A record of transactions relating to Public Works Deposits should be
Deposit
137. maintained in the Divisional Office in a register called
register
_______________.
A monthly extract of Deposit register known as ____________ should Schedule of
138
be prepared for submission to the accounts officer. Deposits

In case of Deposit works, the local body or other party concerned

139. should _____________ the gross estimated expenditure in lumpsum or Advance
in instalments.

In case of takavi works, the estimated cost of a work is ___________ to

140. Not required
be deposited before any expenditure is incurred on it.

Transfer of land from one department of the Government to another ‘No profit no
141.
shall be on a ____________________ basis. loss’
The present
Transfer of buildings and superstructures on such lands between
day cost
142. departments of the Government shall be _______________________
minus
of the structure.
depreciation
The allotment of land to, and recovery of cost of buildings from public
143. Market value
sector undertakings shall be at ______________________.
The cash and stock accounts of the divisional office for a month are Last working
144.
closed on ________________ of the calendar month. day
Scrutinized,
The cash and stock accounts of the entire division should be
Schedules
145. _______________ by the Divisional Accountant before they are
and monthly
incorporated in connected registers and _______________________.
accounts
The divisional accountant is responsible that every order or sanction
146. Expenditure
affecting ______________ to be accounted for in the Monthly Account.
147. The divisional accountant should check the works expenditure with the Estimates
________________________________________________________________________________________________
Page 9 of 15
________________________________________________________________________________________________
___________ to ensure that the charges incurred are in pursuance of
the objects for which the estimate was intended to provide.
The accounts pertaining to a financial year which closes on 31 st March
148 20th May
shall be closed on or before _____________.
Pay bills of staff may be signed at any time not earlier than _____
149. before the last working day of a calendar month for which such pay and 5 days
allowances are earned and shall be due for payment.
Materials returned to stores or transferred to other works should be
Current
150. priced within _________________, any resultant loss being borne by
market rates
the work to which they were originally issued.

________________________________________________________________________________________________
Page 10 of 15
________________________________________________________________________________________________
C.P.W.D. Questions(M.C.Q’s) appeared in S.O.G.E.2012 Examination

1. Fidility Bond accepted as a security from Government Servant in the Form

(GFR-34)
2. Cash Book of Forest Department will be maintained in Form
(FA-1)
3. Statement of Remittances into Treasury by Forest Department will be in Form
(FA-6)
4. Which item in the abstract of Contractors & Disbursers Ledger should be made
special attention
-Items Outstanding since long period
5. Schedule of Transactions of Forest Department with other Governments will be in Form
(FA-7)

6. Which one is not a form of Bill in PW Accounts

a)CPWA-24 b) CPWA-26 c) CPWA-28 d) CPWA-22

7. Priced Stores Ledger will be maintained in Form (CPWA-12)

8. (i)Register of Manufacture in CPWA-42 (ii)Register of Works in CPWA-40

(iii)Register of Revenue realized in CPWA-46 (iv)Measurement Book in CPWA-23
Among the following which statement is correct.

a)All the above are correct b)I,ii,&iii are correctc)I,ii&iv are correctd)I,iii&iv are correct

9. (i)Bin Card in form CPWA-8 (ii) Goods Received Sheet in Form CPWA-8A
(iii)Register of Bin Cards in Form CPWA-12B(iv) Register of Indents in Form CPWA-7A
All the following which statement is correct.
a)all the above are correct b) I,ii,&iii are correct c)I,ii&iv are correct d)I,iii&iv are correct

10. Along with the Monthly Accounts of the Division which of these forms should accompany.
a) Copies of Schedules mentioned in Form-83b) Copies of Schedules mentioned in Form-93

11. Which one of the following is correct in respect of Tenders by the Divisional Accountant
a) he should bring out the comparative statements
b) he should conduct a test check of the computed tenders
c) he should make arrangements for preparation of comparative statements
d) he should conduct 100% check over the computed tenders

12. Hire charges in respect of Tools & Plant lent to local Bodies will be dealt as…
a) Revenue Receipt b) Reduction of Expenditure c) Credited to Public Work Deposits

13. Which one is correct in respect of Secured Advances..

a) Advance can be sanctioned in respect of materials brought to site
b) Advance can be sanctioned in respect of material brought to site and the materials are of
imperishable nature

14. Earnest Money deposits by Contractors direct into Treasury should be treated as
a) Revenue Deposit b) Will not enter into Cash Book C) only entry in Contractors
Ledger
________________________________________________________________________________________________
Page 11 of 15
________________________________________________________________________________________________
15. Abstract Book in Form 81 will facilitate the Monthly accounts ..
a) independent check over the accounts compiled
16. Abstract Book maintained in Form (CPWA-
81)
17. Divisional Accountant should be personally responsible to check
---All petty voucher s and Muster Rolls which are not required to attach to the Schedule
dockets

18. Advance Payment is the ..

a) Payment made for work done but not measured
b) Payment made for the work done and measured
c) Payment made on Security of Materials

19. Motar Car Purchased for the use of Executive Engineer will be classified under the head..
a) Tools & Plant b) Special Tools & Plant C) Contingencies
d)Mechinery&Equip.

20. Challan remitted for Rs.2,75,000/- appeared as 0701-800, the exact classification in the cash
book will be a) Cr 0701-800 & Dr 8658-800-701

21. Calculate the amount payable to the contractor for the following work done

Sl.No. Items of Work Units Rate Upto date Since previous

payment Bill
1. Earth Work Cum 6.60 39300 13200
2. Filling Foundation Cum 3.85 267500 115500
3. Brick Work Cum 440 440000 220000
4. RCC for roof Cum 770 539600 231200

22. Cash found in excess on Physical Verification of Stores

a) Credited to Public Work Deposits b) Debited to Public work Deposits
c) Credited to Public Wroks Advances d) Debited to Public Wrok Advances

23. Cash found short on Physical Verification

a) Credited to Public Work Deposits b) Debited to Public work Deposits
c) Credited to Public Wroks Advances d) Debited to Public Wrok Advances

24. Which one of the following is a Service Department …

a) Forest b) DGSD c) Health d)All the above

25. Refund of Forest Revenue should be exhibited in the monthly accounts of Forest
Department as..
a) taken in reduction of expenditure b) revenue realized and credited
c) Forest Remittances d) Recoveries made by deduction

26. Recovery of Over payments should be accounted as

a) Revenue Receipt b) reduction of revenue c) reduction of expenditure

27. Income Tax collected from the Pay Bills of Forest Department staff will be accounted as ..
a) Forest Remittances- Central b)Forest remittances-taxes c) Book Transfer- Central

________________________________________________________________________________________________
Page 12 of 15
________________________________________________________________________________________________
28. Recovery made after the accounts of the year were closed in which actual payment was
included in the Forest Departmental accounts, the amount should be shown under …
a) Miscellaneous Revenue b) Receipt under Service payment
c) Revenue Credited to concerned sub head d)

29. A cheque has been issued to the contractor but it was not encased even after 3 months of its
drawal, the cheque should be
a) issue a fresh cheque after a period of one year b) cancelled
c) issue a fresh cheque only if it is not a year old d) should be defaced

30. Measurement books should be kept in Forest Department for

a) the work done on Lumpsum contract b) all the works
c) no measurement books are necessary d) none of the above

31. Which one is true in respect of Muster Rolls:

(i) one or more muster rolls should be kept for each work
(ii) Labour report for Muster rolls containing 15 persons or less are not required to be sent
(iii) payments may be made more than once a month but separate muster rolls for each
payment
(iv) Muster rolls should be prepared in duplicate
a)All are correct b) I,ii,iii are correct c) ii,iii,iv are correct d) I,iii,iv are correct

32. A building constructed as part of an Irrigation wrok shop on the canal, the expenditure
should be classified under
a) Public Wroks b) Water Course c) Main Canal Breaches d) branch works

33. Outstanding assets includes the following

a) Plant & Machinery b) loose tools c) work in progress

34. Issue rate of a work shop includes …

(i) all direct charges (ii) interest on the capital cost of buildings, plant and Machinery
(iii) maintenance charges of buildings, plant & machinery
(iv) depreciation of buildings, plant and machinery

a) All the above items b) I,ii,&iii c) i.ii & iv d) I,iii & iv

35. The following charges are incurred on an item costing Rs.5000/-, railway freight of
Rs.5000/-, railway insurance of Rs.2000/-, loading and unloading charges of Rs.3000/-, and
transportation to work site Rs.5000/- , then what is the issue rate of the item ….

36. Expenditure incurred in excess of the amount deposited is chargeable to ….

a) Misc. works advances b) 8443-Civil Deposits

37. Which one of the following statement are correct..

(i)Sales on credit classified under Misc.Works Advance
(ii) Expenditure incurred on Deposit Works in-cxcess of Deposit received will be classified
under Misc.Works Adances
(iii) Loss of items under Misc.Works advances (iv)retrenchments & errors under
Misc.Works Advances
a) All are correctb) I,ii & iii are correct c) I,ii & iv are correctd) II,iii,& iv are correct

38. Which of the following is not a non government works

________________________________________________________________________________________________
Page 13 of 15
________________________________________________________________________________________________
a)Local Loan works b) Takavi works c)Deposit works
d)Development works

39. The work executed departmentally with the financial assistance given to a local body is
known as …
a) Non Government Work b)Deposit work c) Takavi Work d)

40. Which one of the following is correct in respect of demand draft received by a public work
division from the contractor for supply of materials …
a) it should be entered in the cash book as receipt whenever it is received
b) it should be first encashed and record the transaction
c) after encashing the draft and after remittance into bank
d) at the time of submitting the draft at bank it should be entered in cash book

41. Report on annual review of a Public works division includes the following ..
(i) Common types of irregularities noticed in Central Audit
(ii) Details of Audit notes and inspectioin reports not attended
(iii) Important irregularities noticed in the local inspection
(iv) Statement showing the names of divisions from which the schedules are not received
and the months for which they are not received
a) All the above b) I,ii & iii c) I,iii & iv d) I,ii & iv

42. Report on annual review of the working of Forest Divisions which one of the following
should not be included in the report
a) amounts shown under remittances – items adjustable by Forest Divison
b) extent of wanting documents which should normally accompany the monthly account
c) extent of delay in receipt of accounts and vouchers
d) payment vouchers

43. The Proforma accounts showing the results of irrigation etc.,projects productive as well as
non productive for which Capital accounts are made are also known as
a) Administrative accounts b) Profit & loss accounts c) finance accounts

44. Which of the following is not correct in respect of Manufacture accounts

(i) Road metal digging is a Manufacture account
(ii) Manufacture account is a Suspense account
(iii) Manufacture account should be debited directly with the value of materials, labour etc
(iv) the manufacture account should be credited by the value of manufactured articles
a) None of the above b) I,ii c) I,iii & iv d) I,ii & iii

45. What action should be appropriate in case of an irrigation project continued in Productive
class for 10 years, and is not yielding any profits since last 2 years …
a) it should continue in the same category till the 13th year
b) it should be transferred to non productive class for the last two years also
c) immediately it should be transferred to non productive class
d) it should not be classified as non productive class

46. To classify as irrigation project as Productive class it should

a) repay its interest on capital for 10 years
________________________________________________________________________________________________
Page 14 of 15
________________________________________________________________________________________________
b) repay its cots for its life time
c) repay its interest as well as capital cost for 10 years
` d) repay its interest as well as capital cost for its life time

47. The responsibility of a Divisional Accountant in respect of a Single Sanction against

disbursing officers of two or more divisions have to operate simultaneously
a) he should be responsible to see the appropriation should not be exceeded in each case
b) to obtain separate working estimate from the Divisional Officer

48. A sub-divisional officer incurred expenditure with a view that it is within the competence of
Divisional officer, which of the following actions are appropriate by the Divisional
Accountant
a) The matter should bring to the notice of the Divisional officer
b) The matter should bring to the notice of the Divisional Officer and to obtain orders to
regularize
c) to instruct the sub-divisions not to incur such expenditure
d) to bring this matter to the notice of the Inspection parties

49. Sanctions to estimates for works should be entered by the Divisional Accountant in the
following record
a) Register of Works b) register of sanctions to fixed charges c) works Abstract
d) Measurement Books

50. If a Divisional Accounts Officer is on leave to sign the monthly accounts of the division,
which of the following actions are correct
a) the Monthly accounts will be sent to the Accountant General without his signature
b) they will be sent along with next months accounts
c) they will be sent with the signature of the Divisional officer while returning from leave
the DAO will sent the certified copy of the monthly account to the Accountant General
d) they will be sent with the signature of the Cashier of the Division

51. The exchange rate for the items procured by indenting to the DGSD, London will be taken
as
a) the rate applicable in the month in which the indent is placed
b) the rate applicable in the month in which the order is dispatched by the DGSD
c) the rate applicable in the month in which the items are received in India
d) the rate applicable in the month in which it is received in the Division

52. Along with the monthly accounts which one of the following are necessary to accompany
a) Muster rolls or other vouchers in support of payments to laborer
b) vouchers in support of payments of wages to members of work charged establishment
corresponding to class iv staff
c) voucher of Rs. 875/- from the contractor relating to the works

53. If an item which properly belongs to a revenue head is wrongly classified under another
revenue head, the error was noticed after the accounts of the year were closed, the action
will be
a)Transfer to the original head in the current year
b) it is sufficient to make a note of error against the original entry

________________________________________________________________________________________________
Page 15 of 15