1. A division received Rs. 1500 as receipt on 31 st March 2022.

The DA should credit the amount

in which head.
a) 702
b) 2059
c) 2702
d) 059
2. Contractor of a load of 1000 bricks for the construction of a building which was issued to him
by the Government store at A. He is demanding Rs. 1 lakh as secured advance and the DA
passed the bill. Which of the following is true.
a) The payment should have been limited to 90%
b) Proper physical verification should have been made before the payment
c) Both a and b are true
d) He should not be paid any secured advance.
3. The competent authority sanctioned the detailed estimate for a project. This is an instance
of approval of ……………………..by the competent authority
a) Administrative sanction
b) Technical sanction
c) Financial sanction
d) Project sanction
4. The DA has incurred Rs. 50,000/- for the operation of a workshop under him. This charge is
to be accounted for
a) Job account
b) Operation account
c) Input account
d) Outturn account
5. Government of WB sanctioned a loan of Rs. 10 lakh to PWD for conducting some works on
behalf of North Dum Dum municipality. This is an instance of
a) Deposit work
b) Private work
c) Local loan work
d) Central loan work
6. Who prescribes the detailed classification of any public work, the major head being
introduced for booking a special expenditure.
a) CAG
b) CGA
c) Central Govt on advice of CAG
d) Central Govt
7. Which of the following is not a function of the DA
a) Accountant
b) Financial assistant
c) Internal checker
d) Stand by DDO
8. As a DA you have proposed to sanction mobilization advance for a work which was overruled
by the Divisional officer and you are aggrieved. What you can do?
a) Nothing. Just comply with the order.
b) Just overlook the orders
c) Report the matter to the SE and PAO
d) Keep the file pending till new DO takes charge
9. Grants allotted to each major head of accounts is divided into as
a) Primary unit
b) Detailed unit
c) Financial unit
d) Objective unit
10. Which among the following is correct?
(i) Revenue and capital are two subdivisions of the Consolidated Fund of India
(ii) Revenue Receipt and Revenue expenditure are the two parts of Revenue Division
(iii) Capital receipt, capital expenditure and public debts, loans and advances are the
three divisions of capital division
(iv) public debts, loans and advances under Public account in Part III is the section
dealing with appropriation to contingency fund and inter state settlement
a) i& ii
b) i,ii and iii
c) i, ii and iv
d) all the above
11. which of the following is the correct Match

No Article Fund
i 266 Consolidated fund of India
ii 267 Contingency fund of India
iii 266(2) Public Account
iv Rule 52 of UT Act 1952 on Contingency fund of UTs

a) i, ii and iii
b) i, ii and iv
c) ii, iii and iv
d) All the above

12. Match the following

A Major Head/Sub-Major Head i Programme/Sub-Programme

B Detailed Head ii Function/Sub-function
C Minor Head/Sub-Minor Head iii Notes of expenditure on
scheme/sub scheme
D Object Head iv Sub scheme

a) A-i, B-ii, C-iii, D-iv

b) A-ii, B-I, C-iv, D-iii
c) A-ii, B-iv, C-i, D-iii
d) A-ii, B-iii, C-i, D-iv
13. Liabilities may be divided in to …………….classes
a) 2
b) 3
c) 4
d) 6
14. When surplus materials are returned from a work to stock, carriage/incidental charge should
be borne by
a) Stock
b) Contractor
c) Work
d) Division
15. Security deposits of contractors should be recorded in the contractors ledger as
a) Debit entry
b) Credit entry
c) Contra entry
d) None
16. Which of the given forms is used to prepare the estimate, account and completion
certificate of petty
a) CPWA 30
b) CPWA 31
c) CPWA 32
d) CPWA 34
17. For 100sq.m cement concrete (1:2:4) 4 cm thick floor, the quantity of cement required is
a) 0.94m3
b) 0.90 m3
c) 0.98 m3
d) 0.93 m3
18. You are the divisional officer of X Division and for the ensuing Republic day, you have drawn
Rs. 10,000 as advance. You can draw advance n GAR Form …………and the adjustment of the
same to be done in GAR Form……….within ………..days.
a) 31,32,one month
b) 31,36,3 months
c) 31,32,3 months
d) 31,36, 15 days
19. You have to draw permanent imprest for the first time in your division. The entry would be
a) Dr.8671 Cr.8672
b) Dr.8672 Cr.8782
c) Dr.8671 Cr.8782
d) Dr.8782 Cr.8675
20. Upto what percentage of budget grant allotted shall be issued from April to September
a) 50
b) 70
c) 80
d) 60
21. There are four main stages in the execution of a work. Find the odd one out.
(a) Administrative approval.
(b) Expenditure sanction.
(c) Availability of funds
(d) Technical sanction.
(e) Preliminary Estimate.

22. The term ‘Book Transfer’ may also represent:-

(a) Corrections and amendments made in Cash and Stock previously taken to account.
 (b) The payment of bills of a supplier by way of Demand Draft.
(c) Payment of outstanding liabilities due to a contractor for more than 1 year by way of
cheque.
(d) None of these

23. Your division has decided to executing the beautification of the municipality using the funds
of a private business institution situated nearby. This work is an example of
(a) Municipal Works.
(b) Civil Works.
(c) Deposit works.
(d) Non-govt works.

24. Inclusive Rate of Cost means :-

(a) The rate of cost of the entire work relating to a sub-head, including the cost of material,
if recorded separately in Accounts.
(b) The rate of cost of the entire work relating to a sub-head, including the cost of labour, if
recorded separately in Accounts.
(c) The rate of cost of the entire work relating to a sub-head, including the cost of material
and labour, if recorded together in Accounts.
(d) The rate of cost of the entire work relating to a sub-head, including the cost of direct
charges, if recorded separately in Accounts.

25. Para 2.1.1. (31, 55, & 59) of CPWA Code defines issue rate as
(i) Charges for handling and keeping initial accounts..
(ii) Charges incurred on account of the custody of stock and the maintenance of the
store godown or yards.
(iii) Supervision Charges.
(iv) Handling and other incidental charges.
(a) (i) & (iii) correct.
(b) (i), (ii) & (iii) correct.
(c) (i), (ii) & (iv) correct.
(d) All are correct.

26. Para 2.1.1 (42) of CPWA Code explains the term outturn as

(a) Value of the Raw materials used in a manufacture operation.

(b) Value of the surplus material sold or disposed of during a manufacture operation.
(c) Value of the finished products of manufacture operation.
(d) Turn over of a manufacturing unit of Public Works Department during a financial year

27. Which among the following would not be a “Sub Head”.

(a) Excavation work.
(b) Wood Work.
(c) Building Work.
(d) Concrete Work.

28. Suspense Account is a :- (

a) Major Head.
(b) Sub Major Head.
(c) Minor Head.
(d) Sub Head.

29. What do you mean by ‘Works outlay’?

(a) Expenditure incurred by Public Works Department on General Establishment.
(b) Expenditure incurred on repair and maintenance of public buildings by the Public Works
Department.
(c) The Capital charges on the special services connected with the construction, repair and
maintenance of work.
(d) All of these.

30. Transactions relating to the charges and receipts connected with the services of the
following will not be adjusted finally in the accounts Public Works Department :-
(i) Postal & Telecommunication.
(ii) Works pertaining to Forest.
(iii) Works connected with the conservation of ancient monuments of Archeological
Department.
(iv) Works connected with the construction and maintenance of civil aerodromes.
(v) Works pertaining to Salt, Lighthouse and Mints.
(a) (i), (ii) & (iii)
(b) (i), (iii) & (iv)
(c) Any of these.
(d) None of these
31. To enable him to discharge his duties efficiently, the Divisional Accountant is treated as
the senior member of the office establishment of the division though his position is
analogous to that of a Sub-Divisional Officer. How can a Divisional Accountant be defined in
terms of ‘Analogous’ ?
(a) Divisional Accountant is subordinate to Sub Divisional Officer.
(b) Sub Divisional Officer is equivalent to Divisional Accountant.
(c) Divisional Officer is superior to Divisional Accountant.
(d) Divisional Accountant is comparable to Sub Divisional Officer.
32. The six tier arrangement of the classification structure of government accounts are:-
(a) Major Head, Sub Major Head, Minor Head, Sub Head, Detailed Head & Object Head.
(b) Sectors, Major Head, Sub Major Head, Minor Head, Sub Head & Detailed Head.
(c) Sectors, Sub Sectors, Major Head, Minor Head, Sub Head & Detailed Head.
(d) Sectors, Major Head, Minor Head, Sub Head, Detailed Head & Object Head.

33. On periodical inspection, the Divisional Accountant noticed some defects in the
accounts records of a Sub-Divisional Office. In such an event, who is responsible for
imparting necessary instructions thereon to the Sub-Divisional Officer ?
(a) Divisional Officer.
(b) Divisional Accountant.
(c) Internal Audit Wing.
(d) Statutory Audit Wing.
 34. Serious financial irregularities were noticed during the periodical inspection
of accounts records by the Divisional Accountant. What would be the correct pair of
subsequent actions ?
(i) Should be set right under the orders of competent authority.
(ii) Should not be set right but placed on record for the inspection of the Chief Controller
of Accounts.
(iii) Need not be reported to the Chief controller of Accounts since the defects were set
right under the orders of competent authority.
(iv) Reported at once for the information of the Chief Controller of Accounts.
(a) (i) & (iv)
(b) (i) & (iii)
(c) (ii) & (iv)
(d) None of the above.

35. which among the following is not an engineering contract?

a) Lump sum contract
b) Demolition contract
c) Target contract
d) Piecemeal contract
36. Security deposit varies from.....
a) 3 to 10 %
b) 5 to 15%
c) 2 to 5%
d) 5 to 10%
37. When a measurement book is used by number of officers, then the name of officers
must be written at the _______ of measurement book
a) End
b) Beginning
c) Both a & b
d) None

38. when the value of the property becomes less due to elegance is called as
a) Monopoly
b) Depreciation
c) Obsolescence
d) Sinking

39. The results of audit/inspection are communicated to the Divisional Officer in

the form of :-
(i) Audit Notes
(ii) Inspection Reports
(iii) Letters
(iv) Memoranda
(a) (ii) only.
(b) (i) & (ii) only.
(c) (i), (ii) & (iv) only.
(d) Any of these.
 40 What are the common practices adopted by the Divisional Offices for removal
of an audit objection :-
(i) Obtaining the requisite sanction or by
(ii) Making the necessary recovery.
(iii) Correcting or completing the relevant account or voucher by furnishing the necessary
documents or information.
(iv) Securing compliance with the provisions of a specified rule.
(a) (i) & (ii)
(b) (i), (ii) & (iii)
(c) (ii) & (iii)
(d) Any of these.
41. Major work/estimate when estimate exceeds

(a) Rs. 5,00,000/-
(b) Rs. 50,00,000/-
 
(c)Rs. 1,00,00,000/-
 
(d)Rs. 5,00,00,000/-